Transcription of TECHNICAL ARTICLE Construction Audit—An …
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TECHNICAL ARTICLE Construction Audit—An …
T ECHNICAL A RTICLE. of a company's financial statements and records, in order to provide reasonable Construction audit An Essential assurance that the data is accurate and complete, and is presented according to Project Controls Function generally accepted accounting principles (GAAP). There are several kinds of finance-related audits, but the best known Alexia Nalewaik, CCE is a direct result of Sarbanes-Oxley section 404 an audit of the entity's internal ABSTRACT: Many Construction projects, both publicly- and privately-funded, require that a proj- control structure for financial reporting ect audit be performed by an independent party.
22 Cost Engineering Vol. 49/No. 10 OCTOBER 2007 owner and contractor management’s responses to the findings can be recorded. Overcharges and questioned costs will typically be reported as the focus of the
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