Coopers and Lybrand, L.L.P. The Charles Stark Draper Laboratory, 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 OMB Circular A-133. As the cognizant agency for the Lab, we conducted a quality control review of the Coopers & Lybrand L.L.P. audit working papers. Our review focused on the 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
Jun 30, 1997
Accession Number
ADA373880

Entities

People

  • Barbara E. Smolenyak
  • Donald D. Steele
  • Karon Washburn
  • Nancy C. Cipolla
  • Vera J. Garrant

Organizations

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

Tags

DTIC Thesaurus Topics

  • Auditing
  • Business Administration
  • Contracts
  • Department Of Defense
  • Financial Management
  • Governments
  • Law
  • Local Governments
  • Massachusetts
  • Materials
  • New York
  • Procurement
  • Quality Control
  • Regulations
  • Risk
  • Standards
  • Test And Evaluation

Readers

  • Defense Financial Management and Audit.