Quality Control Review of the Commonwealth of Virginia Auditor of Public Accounts The College of William & Mary Fiscal Year Ended June 30,1996

Abstract

The objective of a quality control review is to ensure that the audit was conducted in accordance with applicable standards and met the auditing requirements of OMB Circular A-128. As the Federal cognizant agency for CWM, we conducted a quality control review of the APA audit working papers that focused on the following qualitative aspects of the audit: due professional care, planning, supervision, independence, quality control, internal controls, substantive testing, general and specific compliance testing, and the Schedule of Federal Assistance. The results of most recent peer review APA, dated April 15, 1997, performed by the National State Auditors Association found that APA met the objectives of the quality control review standards established by the National State Auditors Association and that the standards were being complied with during the fiscal year ended February 28, 1997.

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Document Details

Document Type
Technical Report
Publication Date
May 21, 1998
Accession Number
ADA373643

Entities

People

  • Andrew Katsaros
  • Barbara E. Smolenyak
  • Donald D. Steele
  • Janet C. Johnson

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • Auditing
  • Business Administration
  • Commerce
  • Costs
  • Department Of Defense
  • Education
  • Financial Management
  • Governments
  • Indirect Costs
  • Local Governments
  • Procurement
  • Quality Control
  • Risk
  • Standards
  • Universities

Readers

  • Defense Financial Management and Audit.
  • Government and Public Administration Law.