; (2) the cost to contractors of the Department of Defense for incurred cost audits, set forth separately by incurred cost audits performed by the Defense Contract Audit Agency and by qualified private auditors; (3) the effect, if any, on other types of audits conducted by the Defense Contract Audit Agency that results from incurred cost audits conducted by qualified private auditors; and (4) the capability and capacity of commercial auditors to conduct incurred cost audits for the Department of Defense. (g) Definitions In this section: (1) The term commercial auditor means a private entity engaged in the business of performing audits. (2) The term incurred cost audit means an audit of charges to the Government by a contractor under a cost-type contract or a contract that is not a fixed-price contract. (3) The term materiality standard means a dollar amount of misstatements, including omissions, contained in an incurred cost audit that would be material if the misstatements, individually or in the aggregate, could reasonably be expected to influence the economic decisions of the Government made on the basis of the incurred cost audit. (4) The term qualified incurred cost submission means a submission by a contractor of costs incurred under a cost-type contract or a contract that is not a fixed-price contract that has been qualified by the Department of Defense as sufficient to conduct an incurred cost audit. (5) The term qualified private auditor means a commercial auditor— (A) that performs audits in accordance with generally accepted Government auditing standards of the Comptroller General of the United States