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Overview Overview-1 Chapter 1 1-1 Nature of the Construction Industry 1-1 The construction process 1-7 Characteristics unique to contractors 1-11 Chapter 2 2-1 Significant Changes – Contract Accounting and Lease Accounting 2-1 Chapter 3 3-1 Financial Statements for the Contractor 3-1 Chapter 4 4-1 Working With a Surety 4-1 Chapter 5 5-1 Audit Planning and Risk Assessment Procedures 5-1 Appendix 5A: Job History Reports Chapter 5, A-1 Chapter 6 6-1 Substantive Auditing Procedures 6-1 Chapter 7 7-1 Other Auditing Considerations 7-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 5 Chapter 4 Solutions 6 Chapter 5 Solutions 8 Chapter 6 Solutions 10 Chapter 7 Solutions 1

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