Auditing Construction Contractors - Paperback

by Steven M. Bragg (Author)

Construction contractors present significant auditing challenges, since they rely extensively on estimates to derive their reported revenue and profit figures. In the Auditing Construction Contractors manual, we examine how the auditor can navigate these challenges by delving into contractor controls, as well as audit procedures that are specific to the industry. Particular attention is paid to the auditing of contractor estimates and the use of specialists to assist in this effort.