Quality Control Review of the Commonwealth of Virginia Auditor of Public Accounts The College of William & Mary Fiscal Year Ended June 30,1996 PDF Download

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Book Description
The objective of a quality control review is to ensure that the audit was conducted in accordance with applicable standards and met the auditing requirements of OMB Circular A-128. As the Federal cognizant agency for CWM, we conducted a quality control review of the APA audit working papers that focused 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 Assistance. The results of most recent peer review APA, dated April 15, 1997, performed by the National State Auditors Association found that APA met the objectives of the quality control review standards established by the National State Auditors Association and that the standards were being complied with during the fiscal year ended February 28, 1997.