Notice—GAAP Deficiency Report to the Annual Audit Practice
Nov-2019

Target audience: All Attest Auditors

Effective date: Immediately

Prepared by: AAPT

Description of subject: List of GAAP deficiencies observed in the financial statement reviews completed from 1 October 2018 to 30 September 2019.

Impact on audit teams: Help audit teams assess the sufficiency and appropriateness of the financial statement presentation and disclosure during their own review of the financial statements.

Questions: Contact AAPT