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OFFICE OF INSPECTOR GENERAL for the Millennium Challenge Corporation _part2

quyền sử dụng báo cáo kiểm toán giấy và ký tên của một công ty kiểm toán Mỹ được yêu cầu phải làm như vậy. OIG sẽ ưu tiên thứ hai cho các chi nhánh hoặc đại diện của các công ty đặt tại Hoa Kỳ có thể để thủ tục kiểm toán tiêu chuẩn kiểm soát chất lượng và đánh giá. | authority to use the letterhead and sign audit reports in the name of a U.S. audit firm are required to do so. The OIG will give second priority to affiliates or representatives of firms located in the United States that are subject to standard audit quality control procedures and reviews. Local firms that are not affiliated with firms located in the United States may be accepted when there is a high degree of assurance of professional quality based upon prior experience with an international organization or other acceptable client assurance. Usually and at the discretion of the OIG the OIG will perform a Quality Control Review QCR before the firm is included in the list of approved firms. If the firm changes its partnership agreement or affiliation such an approval must be reevaluated. 2.7 All selected audit firms should meet or make satisfactory efforts toward meeting the continuing education requirements CPE and internal and external peer review requirements in accordance with U.S. Government Auditing Standards. OIG may remove firms that fail to meet this objective from the list of auditors eligible to perform audits of MCC agreements. OIG may periodically remove firms on any of the approved lists that have not performed any audits under these Guidelines for a period of four years. Inactive firms need to be removed from the list of approved firms periodically because audit staff procedures training programs and affiliations change over time. 2.8 It is the responsibility of recipient-contracted audit firms to perform audits pursuant to these Guidelines and to present audit reports in a timely manner. If the OIG rejects the work of an audit firm due to noncompliance with these Guidelines the audit costs may not be charged to the MCC agreements until such time as the OIG finds the report to be acceptable. Should the audit firm fail to make its report acceptable either a different recipient-contracted audit firm or the OIG must perform another audit. In such case .