State of Alaska Division of Legislative Audit

Peer Review Reports

The Homer Spit in Alaska

We are dedicated to providing independent, high-quality information that our stakeholders can use for decision making. We believe external peer reviews to be an integral part of audit quality and meeting that vision.

Peer reviews are conducted by the National Association of State Auditors, Comptrollers and Treasurers.

Government Auditing Standards require that an audit organization obtain an external peer review at least once every three years. The review must be sufficient in scope to provide a reasonable basis for determining whether, for the period under review, the audit organization’s system of quality control was suitably designed and whether the audit organization is complying with its quality control system in order to provide the audit organization with reasonable assurance of conforming with applicable professional standards.