Defense Acquisition Research Journal #91

Critical Thinking for the Federal Auditor

https://www.dau.edu

References

American Institute of Certifed Public Accountants. (2017). Statement on standards for attestation engagements No. 18, AT-C 205.A106 . Retrieved from https://www. aicpa.org/research/standards/auditattest/ssae.html American Institute of Certifed Public Accountants. (2018a). The AICPA pre- certifcation core competency framework reference guide. Retrieved from https://www.aicpa.org/content/dam/aicpa/interestareas/accountingeducation/ resources/downloadabledocuments/aicpa-pre-certifcation-core-compentency- framework.pdf American Institute of Certifed Public Accountants. (2018b, November). Consideration of comments received on proposed revised AT-C sections 210 and 215. Retrieved from https://www.aicpa.org/content/dam/aicpa/research/standards/ compilationreview/arsc/documents/201811/201811-item2.pdf American Institute of Certifed Public Accountants. (2018c). Statement on standards for attestation engagements No. 18, AT-C Section 105.10. Retrieved from https:// www.aicpa.org/research/standards/auditattest/ssae.html Bolt-Lee, C., & Foster, S. (2003). The core competency framework: A new element in the continuing call for accounting education change in the United States. Accounting Education, 12 (1), 33–47. doi:10.1080/0963928031000074486 Council of the Inspectors General on Integrity and Efciency. (n.d.). Quality standards for federal ofces of inspector general. audit, inspection & evaluation academy. FY 2019 Training Program Descriptions, Critical Thinking Skills. Retrieved from https://www.ignet.gov/content/training-programs Daigle, R. J., Hayes, D. C., & Hughes II, K. E. (2007). Assessing student learning outcomes in the introductory accounting information systems course using the AICPA's core competency framework. Journal of Information Systems, 21 (1). Dalkin, J. (2015). Maintaining the relevance of the uniform CPA Examination. GAO’s Response to the American Institute of Certifed Public Accountants’ September 2015 Exposure Draft. Retrieved from https://www.gao.gov/products/D12262 Defense Contract Audit Agency. (n.d.). Mission. Retrieved from https://www.dcaa. mil/Home/AboutDCAA?title=Mission Defense Contract Audit Agency. (n.d.). Strategic Plan 2016–2020. Retrieved from https://www.dcaa.mil/Home/StrategicPlan?title=Strategic%20Plan Department of Defense Inspector General. (n.d.). About, organization. Retrieved from https://www.dodig.mil/About/Organization/ Department of Defense Inspector General. (2016). Evaluation of defense contract management agency actions on reported DoD contractor business system defciencies (Report No. 2016-001). Retrieved from https://www.dodig.mil/ reports.html/ Department of Defense Inspector General. (2017a). Evaluation of contracting ofcer actions on cost accounting standard noncompliances reported by Defense Contract Audit Agency (Report No. 2017-032). Retrieved from https://www. dodig.mil/reports.html/ Department of Defense Inspector General. (2017b). External peer review report on the Army internal review program (Report No. DoDIG-2017-100). Retrieved from https://www.dodig.mil/reports.html/Article/1269922/external-peer-review- report-on-the-army-internal-review-program-dodig-2017-100/

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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26

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