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Kesselman & Kesselman C.P.A.s
Israel · PricewaterhouseCoopers International Limited · Triennially Inspected
- Inspection year
- 2024
- Report date
- 08-Dec-2025
- PCAOB release
- 104-2026-022
- Audits reviewed
- 5
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 20%
- 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 perform procedures to test journal entries that met certain risk criteria as determined by the principal auditor to address a fraud risk related to management override of controls that was identified by the principal auditor. The firm did not identify and select journal entries and other adjustments for testing as instructed by the principal auditor. (AS 2401.58) Financial statement audit only | AS 2401.58 |