Quality Control Review of PRICEWATERHOUSECOOPERS L.L.P California Institute of Technology Fiscal Year Ended September 30, 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 OMB Circular A-133. 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. In 1998 Coopers & Lybrand LLP and Price Waterhouse LLP merged to form PwC. We reviewed the most recent peer review letters, issued November 6, 1996 and October 28, 1997, by Deloitte & Touche LLP and Ernst & Young LLP, for Price Waterhouse LLP and Coopers & Lybrand LLP, respectively.

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Document Details

Document Type
Technical Report
Publication Date
Nov 19, 1999
Accession Number
ADA373651

Entities

People

  • Barbara E. Smolenyak
  • Janet Stern
  • M. T. Heacock

Organizations

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

Tags

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • Auditing
  • Business Administration
  • California
  • Commerce
  • Contracts
  • Department Of Defense
  • Education
  • Financial Management
  • Governments
  • Indirect Costs
  • Jet Propulsion
  • Local Governments
  • Procurement
  • Quality Control
  • Standards

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.