IRS AUDIT WORKPAPER: Interview Pro Forma
Independent CPAs perform audits of engineering consultants’ Statements of Direct Labor, Fringe Benefits, and General Overhead (indirect cost rate schedules) to ensure compliance with Generally Accepted Accounting Principles (GAAP), Part 31 of the Federal Acquisition Regulation (FAR), and, to the extent applicable, the Cost Accounting Standards (CAS) of 48 CFR subpart 9900. ................
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