Quality Control Review of Berenson & Company LLP and the Defense Contract Audit Agency Riverside Research Institute Fiscal Year Ended November 30, 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-133. As the Federal oversight agency for the institute, we conducted a quality control review of Berenson and DCAA audit working papers for their audit of the Institute. 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
Apr 13, 1998
Accession Number
ADA373709

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

Tags

DTIC Thesaurus Topics

  • Acquisition
  • Auditing
  • Business Administration
  • Contracts
  • Costs
  • Department Of Defense
  • Financial Management
  • Governments
  • Law
  • Local Governments
  • Materials
  • New York
  • Procurement
  • Quality Control
  • Regulations
  • Risk
  • Standards

Readers

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