- Inspection year
- 2024
- Report date
- Mar. 26, 2026
- PCAOB release
- 104-2026-040
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 2
- Part I.A deficiency rate
- 67%
- Part I.A deficiencies
- 3
- Part I.B deficiencies
- —
- 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 A1 deficiency
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Certain Revenue | Deficiencies testing automated and manual IT-dependent controls over revenue transactions across systems. Integrated (FS + ICFR) audit | AS 2201.42; AS 2201.44; AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A |
Issuer B2 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Inventory | Deficiencies evaluating control review procedures and an undersized substantive sample for inventory valuation. Integrated (FS + ICFR) audit | AS 2201.42; AS 2201.44; AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A | |
| 2 | Journal Entries | Deficiency in the basis for limiting journal entry testing to a subset of identified entries. Integrated (FS + ICFR) audit | AS 2401.61 |