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PricewaterhouseCoopers Reviseurs d'Entreprises
Belgium · PricewaterhouseCoopers International Limited · Triennially Inspected
- Inspection year
- 2024
- Report date
- 10-Nov-2025
- PCAOB release
- 104-2026-006
- 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
- 2
- 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 | Journal Entries | The firm was instructed by the principal auditor to test two controls over manual journal entries that consisted of the issuer's review and approval of the journal entries. The firm did not sufficiently test the design and operating effectiveness of these controls because it did not test certain attributes of the controls related to (1) an additional review of journal entries created or posted by the controller and (2) the attachment of supporting documentation to all journal entry vouchers to facilitate the control owner's review of the journal entries. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 |