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Category: Cost & Management Auditing : P-19

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  • Cost & Management Auditing : P-19
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Cost Statement & responsibilities of a Cost Auditor for preparing & presenting a Cost Statement.

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

The term “Cost Statements” refers to a structured representation of the cost information, which ordinarily includes accompanying notes, derived from cost accounting records and intended to communicate an entity’s use

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Code of Ethics in the field of Cost and Management Accounting.

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

As professionals in the field of Cost and Management Accounting, the members of the Institute are bound by a code of professional ethics. This code stipulates and binds them to

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Cost Auditor of a company is required to give a certificate to the Audit Committee in respect of his/her/its independence and arm’s length relationship with the company

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

The Cost Auditor appointed shall submit a certificate that – (a) The individual or the firm, as the case may be, is eligible for appointment and is not disqualified for

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Difference between Cost Accounting policy and Cost Accounting system

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

Cost Accounting Policy of a company state the policy adopted by the company for the treatment of individual cost components in cost determination. The Cost Accounting system of a company,

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The need for determining “production capacity” in respect of industrial organization in India arises from the following reasons

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

The need for determining “production capacity” in respect of industrial organization in India arises from the following reasons:- • To meet the requirement under Section 129 of the Companies Act,

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Management Audit Steps:

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

The steps of management audit are :– 1. Select an area of operation of management 2. Establish what should be the objective, standard or target of the operation. 3. Determine

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Internal Auditing

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

Internal Auditing, on the other hand, is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the Organisation. The objective of

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Internal Check

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

Internal Check is a system of instituting checking of the day-to-day transactions as part of the routine system, whereby the work of one person is checked independently or is complimentary

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Important matters to be considered for conducting Audit of Co-operative Societies

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

Section 17(2) of the Co-operative Societies Act, 1912 specifically requires the auditor to conduct an examination of the overdue debts, if any, and a valuation of the assets and liabilities

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Role of Internal Auditor of a company to review Custodianship and Safeguarding of Assets.

On May 8, 2020 By chawadee6111
  • Cost & Management Auditing : P-19

The Internal Auditor should review the control system to ensure that all assets are accounted for fully. He/she should review the means used for safeguarding assets against losses viz, fire,

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