Comment by bigiain

I assume you mean this "Prescient Assurance? As detailed in this section of the post?

6.7 Misled auditor - Prescient

With this conclusion:

Looking at that report, there are clear signs that Delve either knowingly misled Prescient, or that Prescient accommodated Delve’s deficient process. Given their reputation and by the small number of Delve/Prescient reports out there, I’m assuming it is the former.