Front Matter (Pages: i-xviii)
Industry Background (Pages: 1-13)
Accounting for Revenue from Contracts with Customers (Pages: 15-51)
Accounting for and Reporting Investments in Construction Joint Ventures (Pages: 53-66)
Financial Reporting by Affiliated Entities (Pages: 67-70)
Other Accounting Considerations (Pages: 71-111)
Financial Statement Presentation (Pages: 113-127)
Auditing within the Construction Industry (Pages: 129-130)
Controls in the Construction Industry (Pages: 131-139)
Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations (Pages: 141-164)
Major Auditing Procedures for Contractors (Pages: 165-180)
Other Audit Considerations (Pages: 181-192)
Consideration of Fraud in a Financial Statement (Pages: 193-206)
The New Leases Standard: FASB ASC 842 (Pages: 207-218)
New Auditing Standards to Change the Auditor's Report (Pages: 219-223)
Overview of Statements on Quality Control Standards (Pages: 225-234)
The Auditor's Report (Pages: 235-242)
Reporting on Supplementary Information in Relation to the Financial Statements as a Whole1 (Pages: 243-250)
Information Sources (Pages: 251-252)
Schedule of Changes Made to the Text From the Previous Edition (Pages: 253-257)
Glossary (Pages: 259-265)
Index of Pronouncements andOther Technical Guidance (Pages: 267-272)
Subject Index (Pages: 273-288)
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.