متن ترجمه شده 4 صفحه ای دستورالعملهای حسابرسی برای قراردادها Audit procedures for consultant

In the majority of consultant contracts labor is the largest single component of cost.This component is made up of direct labor charges to the contract and indirectlabor charges allocated to the contract through a factor or rate.Once this assessment has been made the auditor can determine the size and depth of the audit sample for labor testing. ...