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- W341647536 abstract "Abstract : The objective of a quality control review is to assure that the audit was conducted in accordance with applicable standards and meets the auditing requirements of the OMB Circular A-133. As the cognizant agency for the Institute, we conducted a quality control review of the 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. We reviewed the most recent peer review dated September 23, 1994, performed by Ernst and Young L.L.P. that found that Coopers & Lybrand L.L.P. met the objectives of the quality control review standards established by the American Institute of Certified Public Accountants and the standards were being complied with during the fiscal year ended March 31, 1994." @default.
- W341647536 created "2016-06-24" @default.
- W341647536 creator A5076865496 @default.
- W341647536 date "1997-05-09" @default.
- W341647536 modified "2023-09-27" @default.
- W341647536 title "Coopers and Lybrand, L.L.P. Audit of Wentworth Institute of Technology, Inc. Fiscal Year Ended June 30, 1995" @default.
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