What all are the risk assesment procedure to be followed for the audit of a construction company doing with government contracts.
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Risk assesment procedure
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The risk assessment procedure of the Construction company would include the costing of the work in progress, ascertaining the revenue at various stages, valuation of inventories would be the broad areas where risk assessment would be required. You can also refer to the guidance provided by ICAI regarding audit of Construction company for further details.
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