An annual PCAOB report has revealed an increase in the percentage of broker-dealer financial reports with audit deficiencies. The report highlights the nature of the deficiencies and provides advice for avoiding future occurrences. In 2023, at least one deficiency was identified in 70% of the 103 audit engagements reviewed, up from 56% the previous year. The four largest firms inspected had a 59% deficiency rate, while firms being inspected for the first time had a 90% deficiency rate. The most common deficiencies were related to evidence sufficiency, revenue, audit result evaluation, net capital, and related party relationships. The report offers hypothetical scenarios to guide good practices, including considerations for service auditor’s SOC 1 report, testing investment advisory fee revenue assertions, examining journal entries for possible fraud, and enhancing communication with audit committees and management.
PCAOB highlights increase in audit deficiencies in broker-dealer financial reports
13 responses to “PCAOB highlights increase in audit deficiencies in broker-dealer financial reports”
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