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  Cost Audit Programmes

Cost Audit Programmes

The Institute of Cost and Works Accountants has brought out a booklet Cost Audit, its importance. Based on this booklet, we are providing the functions that a cost auditor will have to carry out in certain areas of production:

(i) Inventory

(ii) Opening and closing stocks

(iii) Stores issue procedure

(iv) Work-in-progress

(v) Labour

(vi) Capacity utilisation

(vii) Overheads

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