PCAOB Deficiency Tracker
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Ernst & Young Audit S.A.S.

Colombia · Ernst & Young Global Limited · Triennially Inspected

Inspection year
2023
Report date
21-Mar-2024
PCAOB release
104-2024-056
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
1
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

#AreaDeficiencyStandardFlags
1DebtThe firm did not perform procedures to evaluate the issuer's presentation and disclosure of the current and non-current portions of debt beyond obtaining and reviewing a checklist prepared by management. (AS 2301.08)
Financial statement audit only
AS 2301.8