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Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises BV/SRL
Belgium · Deloitte Touche Tohmatsu Limited · Triennially Inspected
- Inspection year
- 2023
- Report date
- 26-Apr-2024
- PCAOB release
- 104-2024-065
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 33%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 2
- 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 | Revenue | The firm selected for testing controls that consisted of the issuer's review of revenue cut-off and credit balance refunds and write-offs. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 | |
| 2 | Journal Entries | The firm selected for testing a control that consisted of management's review of manual journal entries. The firm did not identify and test any controls over the accuracy and completeness of certain data and reports that the control owners used in the operation of this control. (AS 2201.39) ICFR audit only | AS 2201.39 | Significant risk |