A Study of the Public Accounting Profession's Program for Audit Quality and Its Applicability to the Naval Audit Service.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The fundamental purpose of this thesis is to identify ways to enhance the quality of audit work performed by the Naval Audit Service. To this end, an in-depth examination is made of the public accounting professions self-regulation initiatives, focusing on those quality elements that are also applicable to the Navys internal auditing function. These include certification requirements of the American Institute of Certified Public Accountants, the nine elements of quality control outlined in Statements on Quality Control Standards No. 1, and the Peer Review Program. Finally, specific recommendations for the Naval Audit Services quality program are presented, based on the application of appropriate private sector practices.
- Administration and Management