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Construction contractors advanced issues

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Construction contractors advanced issues

Al CPA)Construction Contractors Advanced IssuesBy Dale Ruther, CPANotice to ReadersConstruction Contractors Advanced Issues is intended solely for use

Construction contractors advanced issuese in continuing professional education and not as a reference. It does not represent an official position of the American Institute of Certified Publi

c Accountants, and it is distributed with the understanding that the author and publisher are not rendering legal, accounting, or other professional s Construction contractors advanced issues

ervices in the publication. This course is intended to be an overview of the topics discussed within, and the author has made every attempt to verify

Construction contractors advanced issues

the completeness and accuracy of the information herein. However, neither the author nor publisher can guarantee the applicability of the information

Al CPA)Construction Contractors Advanced IssuesBy Dale Ruther, CPANotice to ReadersConstruction Contractors Advanced Issues is intended solely for use

Construction contractors advanced issuesn free CPE through our pilot testing program.If interested, please visit aicpa.org at http://apps.aicpa.org/secure/CPESurvey.aspx.© 2016-2017 American

Institute of Certified Public Accountants. Inc. All rights reserved.For information about the procedure for requesting permission to make copies of a Construction contractors advanced issues

ny part of this work, please email copyright@aicpa.org with your request. Otherwise, requests should be written and mailed to Permissions Department.

Construction contractors advanced issues

220 Leigh Farm Road. Durham. NC 27707-8110 USA.Course Code: 732142CCAI GS-041&-C6 Revised: April 2016Table of ContentsChapter 1.......................

Al CPA)Construction Contractors Advanced IssuesBy Dale Ruther, CPANotice to ReadersConstruction Contractors Advanced Issues is intended solely for use

Construction contractors advanced issuess of Contractors................................................................1 2Players in the Industry............................................

.................1-3Types of Contracts.................................................................1 4The Role of the Surety...................... Construction contractors advanced issues

......................................1 -5Contract Accounting...............................................................1 -7Additional Resources f

Construction contractors advanced issues

or the Construction Industry................................1-10Summary...........................................................................1-11

Al CPA)Construction Contractors Advanced IssuesBy Dale Ruther, CPANotice to ReadersConstruction Contractors Advanced Issues is intended solely for use

Construction contractors advanced issues........................2-1Chapter 3.............................................................................3-1Internal Controls for the Contract

or.................................................3-1What Arc Internal Controls..........................................................3 3Controls Construction contractors advanced issues

Specific to Construction Contractors......................................3-4Summary..................................................................

Construction contractors advanced issues

...........3 26Chapter 4............................................................................4-1Fraud and the Contractor.......................

Al CPA)Construction Contractors Advanced IssuesBy Dale Ruther, CPANotice to ReadersConstruction Contractors Advanced Issues is intended solely for use

Construction contractors advanced issuesin Fraud Risks..............................................4-5Ccpyngrt 2016—2017 AICPA • Unauthorized Copying ProhibitedTable of Contents 1Mitigating

Fraud as a Construction Contractor..................................4-12 Construction contractors advanced issues

Al CPA)Construction Contractors Advanced IssuesBy Dale Ruther, CPANotice to ReadersConstruction Contractors Advanced Issues is intended solely for use

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