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For Audits of Architectural and Engineering (A/E ...

For Audits of Architectural and Engineering (A/E) Consulting FirmsUNIFORM AUDIT & accounting GUIDEUNIFORM AUDIT & accounting GUIDEA merican Association of State Highway and Transportation Officials t h e v o i c e o f t r a n s p o r tat i o n2012 Edition Copyright 2013, by the American Association of State Highway and Transportation Officials. All Rights Reserved. This book, or parts thereof, may not be reproduced in any form without written permission of the publisher. Printed in the United States of America. AASHTO uniform Audit & accounting Guide (2012 Edition) i AASHTO uniform Audit & accounting Guide (2012 Edition) ii EXECUTIVE COMMITTEE 2012 2013 OFFICERS: PRESIDENT: Michael P.

guide was consistent with current auditing standards and procedures, accounting principles, and Federal ... engineering consultants are strongly encouraged to adopt the uniform reporting procedures illustrated herein, including, but not limited to, labor charging practices, cost accumulation and reporting processes, and the ... Financial Audits ...

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