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Audit Guides

Interpretive Guidance Documents

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AASHTO Audit Guide

The AASHTO Uniform Audit & Accounting Guide was developed by the American Association of State Highway and Transportation Officials (AASHTO), Audit Subcommittee, in concert with the American Consulting Engineering Counsel. The guide lays the framework for development of:

  • Audit reports
  • Associated reports on internal control
  • Audits of transportation consultants' indirect cost rates
  • Disclosure notes

Following the AASHTO guide allows for easier interpretation of the information contained in the reports, by both the audit and consultant community.

If you have any questions regarding this AASHTO guide, call the WSDOT Audit Office at 360-705-7003, or e-mail WSDOT Audit at