Government Auditing Standards require that audit organizations have an external peer review of their auditing, attestation engagement and non-auditing practices every three years.
A peer review provides reasonable assurance that the audit organization is complying with applicable professional auditing standards. It also determines whether the audit organization’s internal quality control system is adequate and the audit organization is in compliance with its quality control policies and procedures. Our office's peer review is conducted through the Association of Local Government Auditors (ALGA).