PCAOB Inspection Common Deficiency Categories Lookup
Compare observed inspection deficiency categories with a caller-supplied required set and retain missing, unknown, and uncategorized findings.
Description
An inspection deficiency taxonomy needs required labels and a way to retain uncategorized findings.
An inspection deficiency taxonomy needs required labels and a way to retain uncategorized findings. Coverage is distinct from resolving deficiencies.1
The returned values include Categorization complete, Missing categories, Unknown categories. The How section below explains the calculation, input rules and interpretation.
When to use PCAOB Inspection Common Deficiency Categories Lookup
Use PCAOB Inspection Common Deficiency Categories Lookup when you need to evaluate the supplied records under the calculation and evidence rules below. No current PCAOB taxonomy, inspection finding verification or remediation effectiveness is provided.
Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
How to use PCAOB Inspection Common Deficiency Categories Lookup and understand its results
- Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
- Enter observedCategories, requiredCategories, uncategorizedFindings using the field table and calculation rules, then run the tool.
- Read categorizationComplete, missingCategories, unknownCategories. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| observedCategories | Observed categories | list of string | Required |
| requiredCategories | Required categories | list of string | Required |
| uncategorizedFindings | Number of findings not assigned to a category. | integer; minimum: 0 | Required |
Require nonnegative safe-integer uncategorized count and normalized nonblank category lists, possibly empty. Trim/lowercase/deduplicate, return sorted missing/unknown labels and joint flag.
complete=no missing AND no unknown AND uncategorizedCount0 Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| categorizationComplete | Categorization complete | boolean |
| missingCategories | Missing categories | list of string |
| unknownCategories | Unknown categories | list of string |
{
"input": {
"observedCategories": [
"Audit Execution",
"Custom Category"
],
"requiredCategories": [
"audit execution",
"data integrity"
],
"uncategorizedFindings": 1
},
"output": {
"categorizationComplete": false,
"missingCategories": [
"data integrity"
],
"unknownCategories": [
"custom category"
]
}
}Limitations and assumptions
No current PCAOB taxonomy, inspection finding verification or remediation effectiveness is provided.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Core numeric and string lists are limited to 100,000 entries; text entries are subject to the general large-text limit. Follow any smaller calculation limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use ISA vs Clarity AU-C Numbering Cross-Reference Lookup: Audit-standard prefix labels need explicit expected coverage. This tool compares labels without mapping actual standard paragraphs. For a complementary task, use Internal Audit IPPF Attribute Performance Framework Lookup: Internal-audit conformity assessment needs a required principle set and evidence for each assessed item. Coverage and conformity rate are separate outputs.
References
Similar or alternative tools
- ISA vs Clarity AU-C Numbering Cross-Reference Lookup
Audit-standard prefix labels need explicit expected coverage. This tool compares labels without mapping actual standard paragraphs.
- Internal Audit IPPF Attribute Performance Framework Lookup
Internal-audit conformity assessment needs a required principle set and evidence for each assessed item. Coverage and conformity rate are separate outputs.