Quality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency the Aerospace Corporation Fiscal Year Ended September 30,1995

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 OMB Circular A-133. As a Federal oversight agency for Aerospace, we conducted a quality control review of the KPMG and DCAA audit working papers for their audit of Aerospace. 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 issued by Price Waterhouse LLP for KPMG on November 8, 1996.

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Document Details

Document Type
Technical Report
Publication Date
Mar 06, 1998
Accession Number
ADA373672

Entities

People

  • Andrew Katsaros
  • Barbara E. Smolenyak
  • Nancy C. Cipolla
  • Sunil R. Kadam
  • Vera J. Garrant

Organizations

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

Tags

Communities of Interest

  • Space

DTIC Thesaurus Topics

  • Acquisition
  • Auditing
  • Business Administration
  • Contracts
  • Corporations
  • Costs
  • Department Of Defense
  • Financial Management
  • Governments
  • Indirect Costs
  • Law
  • Local Governments
  • Procurement
  • Quality Control
  • Risk
  • Standards
  • Training

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Systems Analysis and Design

Technology Areas

  • Space