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Uniform Audit & Accounting Guide for Audits of Architectural and Engineering (A/E) Consulting Firms - 2024 Edition

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Uniform Audit & Accounting Guide for Audits of Architectural and Engineering (A/E) Consulting Firms - 2024 Edition

PUBLISH DATE 2024
PAGES 173
This guide is designed as a tool for state DOT auditors, Architectural/Engineering (A/E) firms, and public accounting firms that perform audits and attestations of A/E firms. The techniques presented focus on auditing and reporting procedures to be applied to costs that are incurred by A/E firms for engineering and design- related services performed on various federal, state, and local transportation projects. The guide provides general guidance only and is not meant to supersede Generally Accepted Government Auditing Standards (GAGAS), the Federal Acquisition Regulation (FAR), or any related laws or regulations. Because GAGAS and FAR Cost Principles change frequently, users should reference the applicable FAR version in conjunction with the use of this guide. 2024. 171 pp.
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