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PricewaterhouseCoopers LLP
Singapore · PricewaterhouseCoopers International Limited
- Inspection year
- 2024
- Report date
- Jun. 11, 2026
- PCAOB release
- 104-2026-065
- 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
- 2
- Report
- View PDF ↗
Notes: I.B: Audit committee communications
Deficiencies (3)
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 | Revenue | Deficiencies testing controls and substantive procedures over a revenue recognition judgment. Integrated (FS + ICFR) audit | AS 2201.39; AS 2301.08 | |
| 2 | Significant Transactions | Deficiencies evaluating specialist work and accounting treatment for two significant, unusual transactions. Integrated (FS + ICFR) audit | AS 2201.42; AS 2201.44; AS 1105.A9; AS 1105.A10; AS 2201.39; AS 2301.08; AS 2810.03; AS 2401.67 |
Issuer B1 deficiency
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Revenue and Deferred Revenue | Deficiency maintaining control over confirmation requests used to test revenue and deferred revenue balances. Financial statement audit | AS 2310.28 |