Quality Control

The numbers of audits performed can provide a quantitative measurement but the quality of the audits performed provides the true differentiator between audit providers. As a SOC 1 (SSAE 16), SOC 2 or SOC 3 review reflects not only on the service organization but also on the service auditor, the quality of the work performed and of the report is of utmost importance. A-lign CPAs places the utmost focus on the quality of our work performed. Our quality model consists of the following principles:

Audit Awareness

A-lign Managing Director, Scott Price, is a member of the AICPA Council and meets with other Council members and AICPA personnel to discuss the SOC reporting audit standards to provide feedback on the application of the standards and suggests improvements when needed. This direct interaction with policy setters ensures our clients receive a report issued under the most recent interpretations of the standards. 

Audit Training

A-lign has instituted a formal training plan for each auditor suited for their level in the firm, senior consultant, manager, and director. This audit training includes industry specific training coupled with platform specific information technology training. Additionally during the monthly A-lign Client Connect Conference Call (C4), A-lign employees collaborate on audit trends and share an assigned presentation on a specific audit consideration.

Standardized Audit Methodology

Many firms are global in existence however their specialized audit methodologies are as local as main street. At A-lign we have developed a central standardized methodology which all employees follow. How can we do accomplish this? We accomplish this through centralization of audit tools, workpaper documentation and reporting. Clients do not have to be concerned with turnover of an engagement causing a chance in the methodology or focus of the audit.  

Standardized Deliverables

At the end of the audit, the only final deliverable provided to the client is the report. The client typically does not see the planning documents or workpapers. That is why it is imperative for the report to be a quality product whose format can be easily recognizable as an A-lign report. An audit conducted for a client in California will have the same look and feel of a report performed for a client in Toronto or London.

Centralized Reporting Personnel

A-lign believes trained personnel should perform the job that only they are qualified for. They should not perform tasks for which their interest or skillset does not align. Other firms use their auditors as word processing professionals. No matter the standardized checklists used, different auditors interpret a checklist differently. This results in reports from the same firm having a different writing style, look or feel. We believe that auditors should audit and word processing personnel should write reports. A-lign utilizes personnel trained in word processing skills who follow a standard methodology to write the reports that the auditors develop the workpapers for. This allows our auditors to focus on what they do best – Auditing!

Pre-Delivery Audit Report Checklist

Each report undergoes a thorough pre-delivery audit report checklist prior to delivery of the draft report to the client. This is because we believe we must put our best foot forward the first time. We don’t expect our clients to discover our errors. We want our client’s review of the report to be focused on how the report describes the company’s operations and not whether we included the right size font or included a period at the end of each sentence. 

Sample Audit of Workpapers and Deliverable

The final post issuance review is performed by the Director of SOC services. The Director performs a thorough workpaper review on a sample of reports issued across auditors to ensure that the firms quality assurance procedures were performed. The Director uses the results of the review as both a training and evaluation technique for our auditors. This review is performed on a surprise basis to ensure our auditors are always performing at their best.

While our quality control procedures are not unique to our company, the consistent execution of the procedures ensures that our client’s report are not just a number but a quality experience.