Coopers and Lybrand, L.L.P. Audit of Wentworth Institute of Technology, Inc. Fiscal Year Ended June 30, 1995
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-133. As the cognizant agency for the Institute, 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. We reviewed the most recent peer review dated September 23, 1994, performed by Ernst and Young L.L.P. that found that Coopers & Lybrand L.L.P. met the objectives of the quality control review standards established by the American Institute of Certified Public Accountants and the standards were being complied with during the fiscal year ended March 31, 1994.
Document Details
- Document Type
- Technical Report
- Publication Date
- May 09, 1997
- Accession Number
- ADA373851
Entities
People
- Russell A. Rau
Organizations
- Office of the Inspector General, U.S. Department of Defense