فرمت فایل: DOC تعداد صفحه مقاله: 4 صفحه تعداد صفحه ترجمه: 5 صفحه Audit procedures for consultant 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 facto ...