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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit and Accounting Guide: Construction Contractors
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ABSTRACTPrefaceChapter 1 — Industry BackgroundChapter 2 — Accounting for Revenue From Contracts With CustomersChapter 3 — Accounting for and Reporting Investments in Construction Joint VenturesChapter 4 — Financial Reporting by Affiliated EntitiesChapter 5 — Other Accounting ConsiderationsChapter 6 — Financial Statement PresentationChapter 7 — Auditing Within the Construction IndustryChapter 8 — Controls in the Construction IndustryChapter 9 — Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing ConsiderationsChapter 10 — Substantive Auditing Procedures for ContractorsChapter 11 — Other Audit ConsiderationsChapter 12 — Consideration of Fraud in a Financial StatementAppendix A — The New Leases Standard: FASB ASC 842Appendix B — Overview of Statements on Quality Control StandardsAppendix C — Sample Auditor’s Report and Illustrative Financial Statements of ACME Contractors, Inc. and SubsidiariesAppendix D — Information SourcesAppendix E — Schedule of Changes Made to the Text From the Previous EditionGlossary
ABSTRACTPrefaceChapter 1 — Industry BackgroundChapter 2 — Accounting for Revenue From Contracts With CustomersChapter 3 — Accounting for and Reporting Investments in Construction Joint VenturesChapter 4 — Financial Reporting by Affiliated EntitiesChapter 5 — Other Accounting ConsiderationsChapter 6 — Financial Statement PresentationChapter 7 — Auditing Within the Construction IndustryChapter 8 — Controls in the Construction IndustryChapter 9 — Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing ConsiderationsChapter 10 — Substantive Auditing Procedures for ContractorsChapter 11 — Other Audit ConsiderationsChapter 12 — Consideration of Fraud in a Financial StatementAppendix A — The New Leases Standard: FASB ASC 842Appendix B — Overview of Statements on Quality Control StandardsAppendix C — Sample Auditor’s Report and Illustrative Financial Statements of ACME Contractors, Inc. and SubsidiariesAppendix D — Information SourcesAppendix E — Schedule of Changes Made to the Text From the Previous EditionGlossary