Audit procedures for consultant
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قابلیت ویرایش
تعداد صفحه : 4Audit procedures for consultant 2006/5/24 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. 1. The labor sample should be tracked from employee time records to: The payroll records to assure hours recorded are paid. The cost system to assure hours…
