[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-243194-105":53,"doc-detail-243194-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","auditing-construction-contract-change-orders-audit-training-template","Auditing Construction Contract Change Orders - Audit Training Template","","Auditing construction contract change orders training material focused on identifying and evaluating construction change directives and related change orders. The content explains what change orders are, outlining multiple terminology used in practice and their common meaning as owner authorization to modify a prevailing contract’s terms. It details audit risks, red flags, and approaches for change order testing, supported by cited AIA standard provisions for directive documentation and adjustment methods, helping learners manage construction professionals responsibly.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/auditing-construction-contract-change-orders-audit-training-template/243194/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/auditing-construction-contract-change-orders-audit-training-template/243194.png","ImageObject",442,249,{"name":88,"@type":89},"Quinn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-20","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":8},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is a Construction Change Directive in this material?","Question",{"text":108,"@type":109},"It is a written order prepared by the Architect and signed by the Owner and Architect, directing a change in the Work before agreement on any adjustment to the Contract Sum or Contract Time.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the document describe the relationship between different change-order terms?",{"text":113,"@type":109},"It states that change orders, change directives, RFI, engineering change notices, and field change requests all refer to the same underlying concept: owner authorization to change the prevailing contract terms.",{"name":115,"@type":106,"acceptedAnswer":116},"How can adjustments to the Contract Sum be determined?",{"text":117,"@type":109},"The adjustment is based on methods including mutual acceptance of a properly itemized lump sum, use of unit prices from contract documents, agreed cost determination with a fixed or percentage fee, or another method referenced in the cited section.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},243194,1791741443,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":8,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Auditing construction contract change orders  \nBaker Tilly refers to Baker Tilly Virchow Krause, LLP,  \nan independently owned and managed member of Baker Tilly International.  \nPresenter  \nTony Ollmann, CPA, CCA Director  \nBaker Tilly  \nAuditing construction contract change orders  \nBaker Tilly refers to Baker Tilly Virchow Krause, LLP,  \nan independently owned and managed member of Baker Tilly International. © 2013 Baker Tilly Virchow Krause, LLP  \nAbout Baker Tilly  \n> Established in 1931  \n> One of the top 20 largest accounting and advisory firms in the United States according to Accounting Today’s 2013 list of “Top 100 Firms”  \n> More than 1,400 professionals  \n> Baker Tilly Virchow Krause, LLP is the largest US Baker Tilly International independent member firm  \n> Baker Tilly International is the eighth largest public accounting network with representation in more than 131 countries  \n> Convenient, seamless resource for worldwide needs  \n4  \nAbout Baker Tilly  \nFrom concept and funding to controls and compliance, Baker Tilly has more than 250 dedicated construction and real estate industry professionals to assist with your facility development project through all stages of the development lifecycle.  \nOverview  \nToday’s topics:  \nAuditing construction contract change orders  \nWhat are change  \n orders?   \nAudit risks  \nChange order red  \nflags  \nChange order testing  \nCase studies  \nLearning objectives  \n> Learn how to identify change orders> Learn how to decompose a change order> Determine the underlying change order driver  \n> Understand the risk associated with different types of change orders> Develop strategies for auditing change orders and managing  \nconstruction professionals  \nWhat are change orders?  \n§ 7.3 CONSTRUCTION CHANGE DIRECTIVES  \n§ 7.3.1 A Construction Change Directive is a written order prepared by the Architect and signed by the Owner and Architect, directing a change in the Work prior to agreement on adjustment, if any, in the Contract Sum or Contract Time, or both. The Owner may by Construction Change Directive, without invalidating the Contract, order changes in the Work within the general scope of the Contract consisting of additions, deletions or other revisions, the Contract Sum and Contract Time being adjusted accordingly.  \nSource: AIA 133 Standard Form of Agreement Between Owner and Construction Manager  \nWhat are change orders?  \nChange orders are referred to in a number of ways:  \n> Change orders  \n> Change directives  \n> RFI  \n> Engineering change notice  \n> Field change request  \nAll amount to the same thing, an owner’s authorization to change the terms of the prevailing contract  \nAIA change directive documentation  \n§ 7.3.3 If the Construction Change Directive provides for an adjustment to the Contract Sum, the adjustment shall he based on one of the following methods:  \n.1 Mutual acceptance of a lump sum properly itemized and supported by sufficient substantiating data to permit evaluation;  \n.2 Unit prices stated in the Contract Documents or subsequently agreed upon;  \n.3 Cost to he determined in a manner agreed upon by the parties and a mutually acceptable fixed or percentage fee; or  \n.4 As provided in Section 7.3.7 .  \nSource: AIA 133 Standard Form of Agreement Between Owner and Construction Manager","cbCaif8ZlnsXOG4i","https://ap.wps.com/l/cbCaif8ZlnsXOG4i","pdf",1641416,36,"English","# Overview\n## Learning objectives\n# What are change orders?\n## Construction change directives (AIA provisions)\n## Terminology and documentation\n## Adjustment methods for contract sum","[{\"question\":\"What is a Construction Change Directive in this material?\",\"answer\":\"It is a written order prepared by the Architect and signed by the Owner and Architect, directing a change in the Work before agreement on any adjustment to the Contract Sum or Contract Time.\"},{\"question\":\"How does the document describe the relationship between different change-order terms?\",\"answer\":\"It states that change orders, change directives, RFI, engineering change notices, and field change requests all refer to the same underlying concept: owner authorization to change the prevailing contract terms.\"},{\"question\":\"How can adjustments to the Contract Sum be determined?\",\"answer\":\"The adjustment is based on methods including mutual acceptance of a properly itemized lump sum, use of unit prices from contract documents, agreed cost determination with a fixed or percentage fee, or another method referenced in the cited section.\"}]","Auditing Construction Contract Change Orders - Audit Training Template | PDF",1789201101,13]