CCH’s Construction Guide provides accounting practitioners, construction contractors, home builders, and real estate developers with the most cost-effective and thorough approach for handling their taxation, accounting, internal control, and auditing needs. This guide offers sample financial statements, checklists, questionnaires, audit programs, and other practice aids unique to the construction industry. It reduces the technical language of official pronouncements, laws, regulations, and government forms and schedules to easy-to-read, easy-to-understand advice and procedures that take you through the process – from initial evaluation of a potential client to issuance of the auditor’s report. The free companion CD-ROM that accompanies the Construction Guide contains electronic files of the exhibits and appendixes in this book, including checklists, audit programs, sample engagement letters, and sample report text, which can be customized to suit your needs and those of your clients.