الأهداف
- Describe the types of contract audits and related concerns, and the specific purposes of price proposal and historical cost audits
- Determine the allowability of costs using acquisition regulations and cost accounting standards
- Select and apply the methodology and quantitative audit techniques applicable to price proposal and historical cost audits
- Perform price proposal and historical cost audits
الخطوط العريضة
- Module 1 – Overview of Contract Auditing
- Module 2 – Federal Acquisition Regulations (FAR)
- Module 3 – Cost Accounting Standards (CAS)
- Module 4 – Allocation of Costs
- Module 5 – Quantitative Techniques
- Module 6 – Performing a Price Proposal Audit
من ينبغى أن يحضر
Auditors and others involved in auditing forward pricing and historical contracts