The Council of Inspectors General on Integrity and Efficiency (CIGIE) developed two guides for all Federal agencies to uniformly review the quality of auditors’ work in performing audits of Federal programs. When these guides were developed, they were shared with the independent auditors so they could consider them in the quality review of their audits. The following are links to those guides:
CIGIE Guide for Desk Reviews of OMB A-133 Audit Reports
The objectives of this desk review guide are to
Determine whether audit reports for audits performed under OMB Circular A-133 (hereafter referred to as “A-133”) are acceptable under the reporting requirements of A-133,
Identify any quality issues that may warrant follow-up audit work or revisions to the audit report,
Identify audits for potential quality control reviews, and
Identify issues that may require management attention.
This guide is effective for desk reviews of A-133 audit reporting packages (as defined at A-133.320(c)) for fiscal years ending on or after June 15, 2010.
CIGIE Guide for Quality Control Reviews
The objectives of this quality control review (QCR) guide are to
Determine whether the audit was conducted in accordance with applicable standards, which include generally accepted government auditing standards and generally accepted auditing standards, and meets the requirements of Office of Management and Budget (OMB) Circular A-133;
Identify any follow-up work needed to support the opinions contained in the audit report; and
Identify issues that may require Federal program management attention.
This guide is effective for QCRs of A-133 audits performed for audit periods ending on or after June 15, 2010. It is intended that this guide serve as the minimum documentation to support the QCR.