[The following paragraph was effective before December 31, 2016. See PCAOB Release No. 2015-002. The current interpretation can be found here.] 


In determining the nature, timing, and extent of examination or review procedures, the practitioner should consider information obtained in the performance of other services for the defense contractor, for example, the audit of the defense contractor's financial statements. For multi-location defense contractors, whether policies and programs operated during the period should be evaluated for both the defense contractor's headquarters and for selected defense contracting locations. The practitioner may consider using the work of the defense contractor's internal auditors. The guidance in AU section 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements, may be useful in that consideration.