- NY Credits : 7.0
- TX Credits : 7.0
Companion to PPC's Guide to Construction Contractors - Course 3 - Risk Assessment Procedures and Audit Planning (CONTG183)
Determine pre-engagement activities and audit planning and how they relate to audits of construction contractors.
Identify how an auditor gains an understanding of a construction contractor under audit.
Determine an auditor's consideration of fraud and illegal acts unique to contractors and the auditor's understanding of the contractor's internal control.
Determine the auditor's planning decisions and judgments, including the timing of the engagement.
Identify special considerations for interim reviews.
Lesson 1—Planning the Audit
Lesson 2—Planning Decisions, Judgments, and the Timing of the Engagement