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. The audit not only tests the accuracy of invoic- and safeguarding assets. es and other charges incurred against the Construction project, but may include a review of In contrast, a performance audit processes used in project management and project cost/ schedule controls, and a comparison of provides an independent assessment of those processes to industry best practices.
M any construction projects, both publicly and privately funded, require that a project audit be performed by an independent party. The audit not …
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