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Analyses Related to PCAOB Audit Investigation

Brattle worked on behalf of a multinational audit firm undergoing a Public Company Accounting Oversight Board (PCAOB) investigation with regard to its audit of a healthcare company. The PCAOB challenged the firm’s audit of the company’s revenue recognition, whereby the company estimated revenues from insurance claims based on historical data, with adjustments for anticipated changes in the marketplace. A Brattle team reviewed the company’s assumptions and modeling used in the revenue estimates and analyzed the audit firm’s testing of management’s estimates in comparison to relevant auditing standards.

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