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Budget cost in contract using input method

Writer: Thomas TsangThomas Tsang

In contract revenue to recognise using input method, one of the key audit procedures is to ascertain the budgeted cost of the project contract is reasonable. We need to test the underlining assumptions, the cost component to available evidence. The reasonableness of budgeted cost can be assessed through historical project, gross profit analysis of project.

 
 
 

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