Risks of material misstatement: Construction contractors
Note: This practice aid is intended to help auditors identify risks of material misstatement (RMM) in accordance with AU-C section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. This publication is an other auditing publication as defined in AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards (AICPA, Professional Standards). Other auditing publications have