- Inspection year
- 2024
- Report date
- 27-Sep-2024
- PCAOB release
- 104-2024-148
- 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
- 1
- 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 | Significant Estimates | The issuer engaged a specialist to develop an estimate. The firm did not test the accuracy and completeness of issuer-produced data that the company's specialist used to develop the estimate. (AS 1105.A8a) Financial statement audit only | AS 1105.A8a | Significant risk |
| 2 | Significant Estimates | The firm did not perform procedures to test another estimate beyond reconciling the amount to a confirmation. (AS 2501.07) Financial statement audit only | AS 2501.7 | Significant risk |