Table of Contents

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 5 - COST ACCOUNTING
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
APPENDICES
APPENDIX A: Link to Review Program for CPA Audits of
            Consulting Engineers Indirect Cost Rates
APPENDIX B: Link to Internal Control Questionnaire for
            Consulting Engineers
APPENDIX C: Keyword Index to Federal Acquisition
            Regulation Part 31
APPENDIX D: Listing of Resource Materials
APPENDIX E: Sample Management Representation Letters
APPENDIX F: FHWA ORDER 4470.1A (Cost Certification)
APPENDIX F: FHWA ORDER 4470.1A (Cost Certification)

Abstract

Act as a tool for state DOT auditors, Architectural/Engineering (A/E) firms, and public accounting firms that perform audits and attestations of A/E firms.

General Product Information

Published
Document Type	Standard
Status	Current
Publisher	American Association of State Highway and Transportation Officials
Pages
ISBN