#cost_auditing
Cost auditing
Verification of cost accounts and plan adherence
A cost audit represents the verification of cost accounts and checking on the adherence to cost accounting plan. Cost audit ascertains the accuracy of cost accounting records to ensure that they are in conformity with cost accounting principles, plans, procedures and objectives. A cost audit comprises the following;Verification of the cost accounting records such as the accuracy of the cost accounts, cost reports, cost statements, cost data and costing technique Examination of these records to ensure that they adhere to the cost accounting principles, plans, procedures and objective To report to the government on optimum utilisation of national resources
Mon 29th
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