Quality Control Review of Coopers & Lybrand L.L.P. Polytechnic University. Fiscal Year Ended June 30, 1996

Abstract

The objective of a quality control review is to assure that the audit was conducted in accordance with applicable standards and meets the auditing requirements of the OMB Circular A-I 33. As the cognizant Federal agency for the University, we conducted a quality control review of the audit working papers. 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.

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Document Details

Document Type
Technical Report
Publication Date
May 18, 1998
Accession Number
ADA373673

Entities

People

  • Barbara E. Smolenyak
  • Donald D. Steele
  • Janet C. Johnson
  • Vera J. Garrant

Organizations

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

Tags

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • Auditing
  • Business Administration
  • Costs
  • Department Of Defense
  • Education
  • Governments
  • Law
  • Local Governments
  • Military Research
  • New York
  • Procurement
  • Quality Control
  • Risk
  • Standards
  • Trade Associations

Readers

  • Defense Financial Management and Audit.
  • Technical Research and Report Writing.