From your review of the audit working papers, you have noted that the level of materiality was determined to be $1·5 million at the planning stage, and this materiality threshold has been used throughout the audit. There is no evidence on the audit file that this threshold has been review...
design. Through two-stage early contractor involvement (2S-ECI), contractors can provide design buildability advice for complex projects, contribute value management, carry out exploratory works, and order materials. The role of subcontractors in 2S-ECI can be significant. Six semi-structured ...