The PCAOB has just issued the public version of its latest annual inspection of audits conducted by PricewaterhouseCoopers LLP. The regulators found deficiencies in 17 of the 57 audits they inspected. Several of the audit deficiencies involve valuation issues, including goodwill impairment, the valuation of intangible assets acquired in a business combination, and the impairment of indefinite-lived assets.