A study of the public accounting profession's program for audit quality and its applicability to the Naval Audit Service.
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Authors
Jagodnik, Doreen E.
Subjects
audit
quality
quality
Advisors
Matthews, D.G.
Moses, O.D.
Date of Issue
1987-03
Date
March 1987
Publisher
Language
en_US
Abstract
The fundamental purpose of this thesis is to identify
ways to enhance the quality of audit work performed by the
Naval Audit Service. To this end, an in-depth examination
is made of the public accounting profession's self-regulation
initiatives, focusing on those quality elements
that are also applicable to the Navy's internal auditing
function. These include certification requirements of the
American Institute of Certified Public Accountants, the nine
elements of quality control outlined in Statements on
Quality Control Standards No. 1, and the Peer Review
Program. Finally, specific recommendations for the Naval
Audit Service's quality program are presented, based on the
application of appropriate private sector practices.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
129 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.