Audit organizations performing audits and attestation engagements using Government Auditing Standards have periodic external peer reviews of their auditing and attestation engagement practices. These are conducted at least once every 3 years.
The external peer review should determine:
- whether the reviewed audit organization's internal quality control system was adequate; and
- compliance with quality control policies and procedures.
Audit organizations then take corrective actions as needed, based on the results of the peer review.
The City of Stockton City Auditor went through a peer review in 2009. The review determined that the office had a suitably designed internal quality control system and was operating effectively in compliance with Government Auditing Standards.
2009 External Quality Control Review
This City of Stockton webpage last reviewed on --- 4/1/2011