Quality Control Review of John T. Pierce, D.P.A.,P.A. and the Defense Contract Audit Agency Northeast Consortium for Engineering Education, Inc. Fiscal Year Ended December 24, 1996.
Abstract
The objective of a quality control review is to ensure that the audit was conducted in accordance with applicable standards and meets the auditing requirements of 0MB Circular A-i 33. As the Federal oversight agency for the NCEE, we conducted a quality control review of JTP and DCAA audit working papers for their audit of the NCEE. We focused our review 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 Awards. We reviewed the most recent peer review letter dated October 9, 1997, prepared by Robert W. Sim, CPA, on JTP. The peer review found that JTP 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 June 30, 1997.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 27, 1998
- Accession Number
- ADA373645
Entities
People
- Barbara E. Smolenyak
- Donald D. Steele
- Janet C. Johnson
- Sunil R. Kadam
Organizations
- Office of the Inspector General, U.S. Department of Defense