Quality Control Review of PricewaterhouseCoopers LLP Stanford University, Fiscal Year Ended August 31, 1997.
Abstract
The objective of our quality control review was to ensure that the audit was conducted according to applicable standards and meets the auditing requirements of 0MB Circular A-133. As the Federal cognizant agency for Stanford University, we conducted a quality control review of the PwC audit working papers for its audit of the University. We focused our review on the following qualitative aspects of the audit: auditor qualifications, independence, due professional care, quality control, planning, supervision, major program determinations, and the Schedule of Federal Awards. We reviewed the most recent peer review letter, issued October 28, 1997, by Ernst & Young LLP. The peer review letter stated that the firm met the objectives of the quality control review standards established by the American Institute of Certified Public Accountants and that the standards were being complied with during the fiscal year ended March 31, 1997.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 08, 1999
- Accession Number
- ADA373641
Entities
People
- Andrew Katsaros
- Barbara E. Smolenyak
- Janet C. Johnson
- Janet Stern
- M. T. Heacock
Organizations
- Office of the Inspector General, U.S. Department of Defense