Sunset Island Group Inc (SIGO)

[surfkast]

Certain of the deficiencies identified were of such significance that it appeared to
the inspection team that the Firm, at the time it issued its audit report, had not obtained
sufficient appropriate audit evidence to support its opinion that the financial statements
were presented fairly, in all material respects, in accordance with the applicable
financial reporting framework and/or its opinion about whether the issuer had
maintained, in all material respects, effective internal control over financial reporting
("ICFR"). In other words, in these audits, the auditor issued an opinion without satisfying
its fundamental obligation to obtain reasonable assurance about whether the financial
statements were free of material misstatement and/or the issuer maintained effective
ICFR.

https://pcaobus.org/Inspections/Reports/Documents/2015_MaloneBailey.pdf



Certain of the deficiencies identified were of such significance that it appeared to
the inspection team that the Firm, at the time it issued its audit report, had not obtained
sufficient appropriate audit evidence to support its opinion that the financial statements
were presented fairly, in all material respects, in accordance with the applicable
financial reporting framework. In other words, in these audits, the auditor issued an
opinion without satisfying its fundamental obligation to obtain reasonable assurance
about whether the financial statements were free of material misstatement.


https://pcaobus.org/Inspections/Reports/Documents/104-2016-163-MaloneBailey.pdf