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>Ouality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency The Smithsonian Institution Fiscal Year Ended September 30, 1996
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Ouality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency The Smithsonian Institution Fiscal Year Ended September 30, 1996
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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