UNIFORM GUIDE FOR QUALITY CONTROL REVIEW (QCR) OF AUDIT DOCUMENTATION SUPPORTING A 133 AUDIT REPORTS

GUIDE FOR QUALITY CONTROL REVIEWS OF OMB CIRCULAR A-133 AUDITS Council of Inspectors General on Integrity & Efficiency (CIGIE) 2010 Edition References and Acronyms References included are current as of the date of publication of this Guide. The reviewer should identify and use the requirements and standards in effect for the audit being reviewed, and cite them in any pertinent documentation or communications. The reviewer should also be familiar with and have available the Office of Management and Budget (OMB) Circular A-133 Compliance Supplement in effect for the period audited. Below are the abbreviations used to reference the requirements and standards referenced as applicable criteria in this guide, as well as some acronyms commonly found in OMB Circular A-133 reports: A-133: OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations,” as revised by Federal Register Notice on June 26, 2007 AAG-SLA: “AICPA Audit Guide - Government Auditing Standards and Circular A-133 Audits,” with conforming changes as of October 1, 2009 AICPA: American Institute of Certified Public Accountants AU: Codification of Statements on Auditing Standards, promulgated by AICPA, Numbers 1 to 117, as of December 2009 CFDA: Catalog of Federal Domestic Assistance DR: Desk Review GAAS: Generally Accepted Auditing Standards GAGAS: Generally Accepted Government Auditing Standards ...