مقاله لاتین دستورالعملهای حسابرسی برای قراردادها همراه با ترجمه

فرمت فایل: DOC

تعداد صفحه مقاله: 4 صفحه انگلیسی

تعداد صفحه ترجمه: 5 صفحه

Audit procedures for consultant

General

The following guidelines should be considered when developing specific audit procedures for consultant overhead rate audits.

Labor Costs

In the majority of consultant contracts labor is the largest single component of cost.

This component is made up of direct labor charges to the contract and indirect

labor charges allocated to the contract through a factor or rate.

Once this assessment has been made the auditor can determine the size and depth of the audit sample for labor testing.