Wednesday, February 04, 2009 4:57:49 PM
On Oct 27, 2005, the Public Company Accounting Oversight Board issued a report after inspecting some of the field work performed by Moore & Associates (Labwire's auditing firm).
Some of the key points in the inspection report....Number of offices - 1, Number of Partners - 1, Number of Professional Staff - 1, Number of issuer audit clients - 3 (this included Labwire). As part of the PCAOB's review of Moore & Associates audit engagements "the inspection team identified matters that it considered to be audit deficiencies. The deficiencies identified in both of the audits reviewed included deficiencies of such significance that is appeared to the inspection team that the Firm did not obtain sufficient competent evidential matter to support its opinion on the issuer's financial statements."
See PDF link for entire report and Mike Moore's response.
http://www.pcaobus.org/Inspections/Public_Reports/2005/Moore_and_Associates_Chartered.pdf
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