Lily & An, Ltd., a CPA firm in San Jose, has completed the audit of the financial statement of VirusX Corporation, a private firm, for the year ending 12/31/2021. Findings related to the financial statements and the audit include 

1. Although VirusX has been audited for the past five years by Lily & An, it is presenting only the current-year financial statements. 

2. Lily & An did not receive any returned confirmations for accounts receivables, however, the CPA firm was satisfied with the account based on alternative procedures. 

3. During 2021, VirusX changed its method of accounting for the depreciation of long-term assets from a straight line to a double-declining balance. CPA firm concurs with VirusX's justification for making the change. Note 12 to the financial statements discussed this matter. 

4. CPA firm gathered sufficient and appropriate audit evidence as of March 1, 2022, with the planned report release date of March 10, 2022. 

5. CPA firm noted that VirusX has excluded from property and debt in the balance sheets certain lease obligations. CPA firms believed the lease obligations should have been capitalized in order to conform with accounting principles generally accepted in the United States of America. If these lease obligations were capitalized, the property would have been increased by $3.5 million, long-term debt by $3.5 million, and retained earnings by $0.5 million as of year-end. The CPA firm deemed this to be material but not a pervasive departure from GAAP.
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