The President's Council on Integrity &
Efficiency (PCIE) has issued the 1999 editions of two audit
review guides: 1) Uniform Guide for Initial Review of A-133 Audit
Reports (Initial Review Guide) and 2) Uniform Quality Control
Review Guide for A-133 Audits (QCR Guide).
The Initial Review Guide is used by federal
agencies when performing reviews of OMB Circular A-133, Audits
of States, Local Governments, and Non-Profit Organizations,
audit reports. The objectives of the initial reviews are to:
- Ensure that audit reports meet applicable
reporting requirements.
- Identify any follow-up audit work needed.
- Identify audits for potential QCRs.
- Identify issues that may require
management attention.
The QCR Guide is intended for use by federal
agencies when conducting QCRs of A-133 audits.
Copies of the guides are available at:
 www.ignet.gov/ignet/single/pcie.html
|
