سیستم همکاری در فروش سپیده

 دستورالعملهای حسابرسی برای قراردادها

(5 صفحه فارسی- 5 صفحه لاتین )

رهنمودهای زیر باید هنگام ایجاد دستورالعملها برای حسابرسی نرخ سربار قرارداد مورد توجه قرار گیرند:

هزینه نیروی کار:

در عمده قراردادهای مشاوره ای  ،نیروی کار  مهمترین بخش از هزینه ها است.این بخش شامل نیروی کار مستقیم که با قرارداد تغییر میکند و نیروی کار غیر مستقیم که از طریق یک نرخ یا ضریب به قرارداد تخصیص داده میشود،میباشد.زمانی که این تخصیص انجام شد ،حسابرس میتواند اندازه و شدت نمونه حسابرسی را برای آزمایش هزینه نیروی کار تعیین کند.

The following guidelines should be considered when developing specific audit procedures for consultant overhead rate audits.

General

The following guidelines should be considered when developing specific audit procedures for consultant overhead rate audits.

Labor Costs

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 indirect

labor 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.

1. The labor sample should be tracked from employee time records to:

·        The payroll records to assure hours recorded are paid.

·        The cost system to assure hours are posted properly to jobs.

·        The general ledger to assure that the total posted is recorded in the financial accounting system.

2. The overall labor in general ledger accounts should be reconciled to:

·        The job cost system

·        The payroll reports submitted to the Internal Revenue Service (i.e. 941’s).

3. Audit procedures should also determine if the labor accounts and individual time card entries sufficiently screen labor to:

·        Determine the allowability of payroll cost. (i.e. Do the records separate excess compensation and time spent on unallowable activities?)

·        Determine the proper allocation of labor. (i.e. Do the records charge all labor performed on similar tasks the same way?)

·        Determine if labor is posted in a manner from which the labor base can be computed. (i.e. If the base is direct labor without premium overtime do the records accumulate direct labor and direct premium overtime?)