Ouality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency The Smithsonian Institution Fiscal Year Ended September 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 cognizant agency for the Smithsonian, we conducted a quality control review of the KPMG and DCAA 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
Mar 20, 1998
Accession Number
ADA373715

Entities

People

  • Andrew Katsaros
  • Barbara E. Smolenyak
  • Donald D. Steele
  • Nancy C. Cipolla
  • 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
  • Indirect Costs
  • Law
  • Local Governments
  • Materials
  • Procurement
  • Quality Control
  • Regulations
  • Risk
  • Standards

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.