Contents

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                   ii | Page

 

Chapter 1 – Writing convenstions and defined terms

Chapter 1/Organization of this Guide and Defined Terms

 

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                   1 | Page

Chapter 2/Adequacy of Accounting Records

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                   9 | Page

Chapter 3/Standards for Attestations and Audits

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                 16 | Page

 

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                 15 | Page

 

Chapter 4/Cost Principles

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                 22 | Page

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                 21 | Page

 

Chapter 5/Cost Accounting

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                 27 | Page

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                                           39 | Page

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                           38 | Page

 

 

Chapter 6/Labor-Charging Systems and Other Considerations

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                             44 | Page

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                           41 | Page

Chapter 7/Compensation

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                       51 | Page

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                                                                     67 | Page

Chapter 9/General Audit Considerations

 

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                                                                                                                                   85 | Page

Chapter 10/Guidance for Developing Audit Procedures

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                                                                                                                                                                                                 93 | Page

 

Chapter 11/Audit Reports and Minimum Disclosures

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                                                                                                                                                                                                                                                             105 | Page

Chapter 12/Cognizance and Oversight

AASHTO Uniform Audit & Accounting Guide (2010 Edition)                                                                                                                                                                                                                                                                                                                                                                                                           115 | Page