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Velasquez, Mazuelos y Asociados Sociedad Civil de Responsabilidad Limitada
Peru · Deloitte Touche Tohmatsu Limited · Triennially Inspected
- Inspection year
- 2022
- Report date
- 24-Aug-2023
- PCAOB release
- 104-2023-153
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 33%
- Part I.A deficiencies
- 1
- Part I.B deficiencies
- —
- Report
- View PDF ↗
Deficiencies (1)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A1 deficiency
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Long-Lived Assets | During the year the issuer identified events indicating that the carrying value of one of its long-lived assets may not be recoverable and performed an impairment analysis. The firm selected for testing a control that included the issuer's review of the impairment calculation. The firm did not evaluate the specific review procedures that the control owners performed to assess the completeness of the asset's carrying value used in the impairment calculation. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 |