Quality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency the Aerospace Corporation Fiscal Year Ended September 30,1995

Smolenyak, Barbara E.; Katsaros, Andrew; Garrant, Vera J.; Kadam, Sunil R.; Cipolla, Nancy C.

Quality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency the Aerospace Corporation Fiscal Year Ended September 30,1995

Active / Technical Report | Accession Number: ADA373672 |

Open PDF

Abstract:

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 OMB Circular A-133. As a Federal oversight agency for Aerospace, we conducted a quality control review of the KPMG and DCAA audit working papers for their audit of Aerospace. 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 letter issued by Price Waterhouse LLP for KPMG on November 8, 1996.

Author(s):

Smolenyak, Barbara E. ; Katsaros, Andrew ; Garrant, Vera J. ; Kadam, Sunil R. ; Cipolla, Nancy C.

Author Organization(s):

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Descriptive Note:

Audit rept.,

Pagination:

0015

Security Markings

DOCUMENT & CONTEXTUAL SUMMARY

Distribution:

Approved For Public Release

RECORD

Collection: TR

Identifying Numbers

Report Number(s):

IG/DOD-PO-98-6-007

Monitor Series:

IG/DOD

Subject Terms

Joint Capability Areas:

JCA_5_Command and Control; JCA_5.6_Monitor; JCA_5.6.1_Assess Compliance with Guidance; JCA_5.6.3_Assess Achievement of Objectives; JCA_5.6.4_Assess Guidance; JCA_4.5_Operational Contract Support; JCA_4.5.1_Contract Support Integration; JCA_5.5_Direct; JCA_5.5.1_Communicate Intent and Guidance; JCA_1.2.5_Lessons Learned; JCA_1.2_Force Preparation; JCA_1_Force Support; JCA_5.3_Planning; JCA_1.2.1_Training; JCA_6.4.1_Secure Information Exchange; JCA_6_Net Centric; JCA_6.4_Information Assurance

Communities of Interest:

Space

Descriptor(s):

*MANAGEMENT PLANNING AND CONTROL, *AUDITING, REQUIREMENTS, DEPARTMENT OF DEFENSE, FINANCIAL MANAGEMENT, AEROSPACE SYSTEMS, INTERNAL, QUALITY CONTROL, STANDARDS

Field(s)/Group(s):

Biomedical Instrumentation and Bioengineering

Keyword(s):

AQ I00 05 1342, AUDIT REPORTS, INTERNAL CONTROL, DCAA(DEFENSE CONTRACT AUDIT AGENCY), QUALITY CONTROL REVIEW

Report Date:

1998 Mar 06

Creation Date:

2000 Mar 01