مقاله ترجمه شده حسابداری دستورالعملهای حسابرسی برای قراردادها

  فرمت فایل : word(قابل ویرایش)تعداد صفحات9 GeneralThe following guidelines should be considered when developing specific audit procedures for consultant overhead rate audits. Labor CostsIn 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 indirectlabor 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 are posted properly to jobs.• The general ledger to assure that the total posted is recorded in the financial accounting system.2. The overall labor in general ledger accounts should be reconciled to:• The job cost system• The payroll reports submitted to the Internal Revenue ...

مقاله ترجمه شده حسابداری دستورالعملهای حسابرسی برای قراردادها

  فرمت فایل : word(قابل ویرایش)تعداد صفحات9 GeneralThe following guidelines should be considered when developing specific audit procedures for consultant overhead rate audits. Labor CostsIn 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 indirectlabor 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 are posted properly to jobs.• The general ledger to assure that the total posted is recorded in the financial accounting system.2. The overall labor in general ledger accounts should be reconciled to:• The job cost system• The payroll reports submitted to the Internal Revenue ...