- Inspection year
- 2023
- Report date
- 16-Oct-2023
- PCAOB release
- 104-2023-180
- Audits reviewed
- 1
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 100%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 4
- Report
- View PDF ↗
Deficiencies (2)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A2 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Accruals and Other Liabilities | The firm did not perform procedures to test the completeness of accruals and other liabilities and expenses beyond reviewing an issuer prepared report of balance sheet transactions that occurred subsequent to the issuer's year end for unusual transactions. (AS 2301.08) Financial statement audit only | AS 2301.8 | |
| 2 | Journal Entries | The firm did not perform any procedures to identify and select journal entries and other adjustments for testing. (AS 2401.58) Financial statement audit only | AS 2401.58 |