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An Audit Quality Control System: Essential Elements

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Report Type Reports and Testimonies
Report Date Aug. 1, 1993
Report No. OP-4.1.6
Subject
Summary:

GAO presented a guide to help federal, state, and local audit organizations design and improve their auditing systems and ensure the quality of their audit products by addressing: (1) proper system planning; (2) how a quality assurance system will affect job design, job staffing, implementation, and product preparation; (3) how to achieve sound, prompt, and satisfactory results; and (4) how to build a system that promotes quality in assignment selecting, performing, reporting, and peer reviews.

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