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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
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Debt | The 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 |