The Operational Auditor may use the technique of Work Load Measurement to assess the situation. He/She may draw up a questionnaire to assess the situation so as to include the

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 safe guarding assets against losses

As per the Cost Accounting Standard 5, Inward transportation cost is the transportation expenses incurred in connection with the materials/goods received at factory or place of use. Inward transportation costs

A member of the institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if— (1) he is held guilty by any civil or criminal

A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct if he — (1) not being a fellow of the Institute

A member of the Institute (other than a member in practice) shall be deemed to be guilty of professional misconduct, if he being an employee of any company, firm or

A cost accountant in practice shall be deemed to be guilty of professional misconduct, if he:-(1) allows any person to practise in his name as a cost accountant unless such

Save as otherwise provided in this Act, if in any return, report, certificate, financial statement, prospectus, statement or other document required by, or for, the purposes of any of the

Without prejudice to any liability including repayment of any debt under this Act or any other law for the time being in force, any person who is found to be

 According to Section 143(12) of the Companies Act 2013, if an auditor of a company, in the course of the performance of his duties as auditor, has reason to