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Auditing Cost Accounting Records (Check Points)

This article throws light upon the top ten check points for auditing cost accounting records. Some of the check points are: 1. Direct Materials, Including Process Materials 2. Finished and Semi-Finished Components 3. Consumable Stores Tools and Spares 4. Wastages, Spoilages, Defectives, Rejection, etc. 5. Salaries and Wages 6. Depreciation 7. Work-in-Progress and Finished Goods […]

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