Uniform Audit & Accounting Guide for Audits of Transportation Consultants' Indirect Cost Rates

Topics:
Audits,
Financial Statements,
Payroll
Tags:
Audit,
Auditing,
Finance,
Financial Accounting,
Transportation
Source:
American Association of State Highway and Transportation Officials

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Overview: The purpose of this paper is to provide a tool that can be used by individual state auditors, consulting firms and public accounting firms that perform audits of consulting firms. The primary focus of the paper is auditing and reporting on the indirect costs and resultant overhead rates of consultants who perform engineering and engineering-related work for state Highway Agencies. This paper is not intended to be an auditing procedures manual but rather a guide that will assist individuals in understanding terminology, policies, audit techniques and sources for regulations and specific procedures.

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Format: PDF | Size: 502KB | Date: Mar 2001 | Pages: 72

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