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| AASHTO Audit Guide |
AASHTO Uniform Audit and Accounting Guide for Audits of Architectural and Engineering, The techniques presented herein focus primarily on examination, auditing, and reporting procedures to be applied to costs that are incurred by A/E firms for engineering and design related services performed on various Federal, state, and local transportation projects.
This AASHTO Uniform Audit and Accounting Guide for Audits of Architectural and Engineering guide provides general guidance only and is not meant to supersede the Federal Acquisition Regulation (FAR) or any related laws or regulations. Users should be aware that the FAR Cost Principles change frequently; accordingly, the applicable FAR version should be referenced in conjunction with the use of this guide.
Table of content AASHTO Uniform Audit and Accounting Guide for Audits of Architectural and Engineering
CHAPTER 1 – ORGANIZATION OF THIS GUIDE AND DEFINED TERMS
CHAPTER 2 – ADEQUACY OF ACCOUNTING RECORDS
CHAPTER 3 – STANDARDS FOR ATTESTATIONS AND AUDITS
CHAPTER 4 – COST PRINCIPLES
CHAPTER 6 – LABOR-CHARGING SYSTEMS AND OTHER CONSIDERATIONS
CHAPTER 7 – COMPENSATION
CHAPTER 8 – SELECTED AREAS OF COST
CHAPTER 9 – GENERAL AUDIT CONSIDERATIONS
CHAPTER 10 – GUIDANCE FOR DEVELOPING AUDIT PROCEDURES
CHAPTER 11 – AUDIT REPORTS AND MINIMUM DISCLOSURES
CHAPTER 12 – COGNIZANCE AND OVERSIGHT
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AASHTO Uniform Audit and Accounting Guide for Audits of Architectural and Engineering
Item Code: AASHTO UAAG-2-OL
ISBN Number: 1-56051-470-1
Item Format: Download PDF
Item Pages: 192 page
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