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The construction industry comes with many advanced accounting issues, audit procedures, and tax issues, which makes construction contractor engagements inherently higher risk than other engagements. As a result, practitioners and financial professionals should be prepared to address difficult issues such as look-back calculations, measuring progress of contracts, overhead allocations, and internal controls for construction contractors.
In this book, some of the most pervasive issues in the construction industry and how to identify and manage the risks inherent in construction contractor engagements are discussed.
This book shows how to:
- Apply complex accounting and financial reporting standards to construction contractors.
- Evaluate and rework audit processes to avoid common deficiencies in construction engagements.
- Identify tax compliance issues unique to the construction industry.
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