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Issuer F: The auditor had no evidence that it had tested information given to a valuation specialist.
The firm could not show whether it had tested any of the data or assumptions that the issuer had given to the expert to estimate the fair value of acquired intangible assets.
Issuer H: The auditor failed to detect significant errors in disclosures.
The PCAOB claims these errors — involving aspects of the income tax provision and deferred income tax assets — caused the potential tax benefits to be "significantly overstated." However, Deloitte said this disclosure error did not affect the issuer's balance sheet and is "not quantitatively or qualitatively material."
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