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FORVIS MAZARS AUDIT S.A.S. BENEFICIO E INTERÉS COLECTIVO - BIC
Colombia · Triennially Inspected
- Inspection year
- 2023
- Report date
- 22-Aug-2024
- PCAOB release
- 104-2024-128
- Audits reviewed
- 1
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 100%
- Part I.A deficiencies
- 3
- Part I.B deficiencies
- 1
- Report
- View PDF ↗
Deficiencies (3)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A3 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Journal Entries | The firm was instructed by the principal auditor to select for testing journal entries that met certain specified criteria. The following deficiency was identified: · The firm did not perform procedures to identify journal entries that met one of the criteria. (AS 2401.61) Financial statement audit only | AS 2401.61 | |
| 2 | Journal Entries | The firm was instructed by the principal auditor to select for testing journal entries that met certain specified criteria. The following deficiency was identified: · The firm did not perform sufficient procedures to identify journal entries that met the remaining criteria because it limited its selection to certain journal entries without having an appropriate rationale. (AS 2401.61) Financial statement audit only | AS 2401.61 | |
| 3 | Journal Entries | The firm was instructed by the principal auditor to select for testing journal entries that met certain specified criteria. The following deficiency was identified: · The firm did not perform procedures to test the journal entries identified and selected for testing. (AS 2401.61) Financial statement audit only | AS 2401.61 |