Tag Archives | Programme

Cost Audit Programme: Subject Matter and Aspect

After reading this article you will learn about Cost Audit Programme:- 1. Subject Matter of Cost Audit Programme 2. Aspects of Cost Audit Programme. Subject Matter of Cost Audit Programme: Cost audit programme is a detailed plan of: (i) Audit work to be performed, (ii) Procedures to be followed in verification of each item in the cost statements, (iii) Allocation [...]

By |2016-06-14T08:47:15+00:00June 14, 2016|Cost Audit|Comments Off on Cost Audit Programme: Subject Matter and Aspect

Classification of Cost Audit Working Papers

This article throws light upon the three main classification of cost audit working papers. The classifications are: 1. Under the Category of Permanent Records 2. Under the Category of Main Working Papers 3. Under the Category of Supporting Working Papers. Cost Audit Working Papers: Classification # 1. Under the Category of Permanent Records: The following may include: 1. Cost Statements [...]

By |2016-06-14T08:47:15+00:00June 14, 2016|Cost Audit|Comments Off on Classification of Cost Audit Working Papers
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