← Back to Explorer
KPMG AG Wirtschaftspruefungsgesellschaft
Germany · KPMG International Cooperative · Triennially Inspected
- Inspection year
- 2022
- Report date
- 11-Dec-2023
- PCAOB release
- 104-2024-019
- Audits reviewed
- 2
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 50%
- 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 | Revenue | The firm tested automated controls over certain of the issuer's revenue in a non-production information technology (IT) environment rather than in the production IT environment that the issuer used to record revenue. The firm did not perform sufficient procedures to test these automated controls because the firm did not perform procedures to determine whether the issuer's non-production IT environment was identical to the issuer's production IT environment until several months after its testing of the controls. (AS 2201.44) ICFR audit only | AS 2201.44 |