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Tanaka, Valdivia, Arribas & Asociados Sociedad Civil de Responsabilidad Limitada
Peru · Ernst & Young Global Limited · Triennially Inspected
- Inspection year
- 2024
- Report date
- 25-Sep-2025
- PCAOB release
- 104-2025-156
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 2
- Part I.A deficiency rate
- 66%
- Part I.A deficiencies
- 6
- Part I.B deficiencies
- 2
- Report
- View PDF ↗
Deficiencies (6)
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 | Revenue | The issuer used an information technology (IT) system to initiate process and record revenue transactions. In its testing of controls over revenue the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective IT general controls (ITGCs). As a result of the deficiencies in the firm's testing of ITGCs the firm's testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46) ICFR audit only | AS 2201.46 | |
| 2 | Revenue | The issuer used an information technology (IT) system to initiate process and record revenue transactions. In its testing of controls over revenue the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective IT general controls (ITGCs). The firm selected for testing two user access controls over this IT system that consisted of the issuer's review and approval of privileged system access including a review of the activity performed by users that are granted such access to confirm that it was aligned with the access request/requirement. The firm did not evaluate the specific review procedures that the control owner performed to (1) evaluate whether the activity was aligned with the access request/requirement and (2) investigate and timely resolve any activity performed by the user beyond the access request/requirement. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 | |
| 3 | Revenue | For certain revenue which was affected by the audit deficiencies related to user access the following additional deficiency was identified: The firm did not identify and test any controls over the manually recorded transaction prices used to recognize the revenue to ensure that they agreed with the prices associated with the respective sales orders. (AS 2201.39) ICFR audit only | AS 2201.39 |
Issuer B3 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Revenue | The issuer used an IT system to process and record revenue transactions. In its testing of controls over revenue the firm tested various automated controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective ITGCs. As a result of the following deficiencies in the firm's testing of ITGCs the firm's testing of these automated controls was not sufficient. (AS 2201.46) Both financial statement and ICFR audits | AS 2201.46 | |
| 2 | Revenue | The firm selected for testing certain user access controls over this IT system that consisted of the configuration of the IT systems to restrict access to authorized users depending on the nature of the activities performed by the users. The firm did not test aspects of these controls that would address certain risks identified by the firm associated with certain personnel having privileged access to specific functions of the IT system. (AS 2201.42 and .44) Both financial statement and ICFR audits | AS 2201.42; AS 2201.44 | |
| 3 | Revenue | The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm's control testing. (AS 2301.16 .18 and .37; AS 2315.19 .23 and .23A) Both financial statement and ICFR audits | AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A |