We plan to begin the subject audit in October 2022. The objective of this evaluation is to determine the extent to which non-Federal auditors complied with the Government Auditing Standards and other professional standards when they performed audits of DoD contractor incurred costs. We may revise the objective as the evaluation proceeds, and we will also consider suggestions from management for additional or revised objectives. To accomplish the objective, we plan to evaluate the non-Federal audits on a representative sample of audits completed from September 1, 2019 through September 30, 2020. We will perform site visits as we deem necessary to accomplish the evaluation objective.