Tag Archives | Cost Audit

Objectives of Cost Audit

Cost audit is, however, a preventive measure. It acts as a check on expenditure. It is a barometer of efficiency of performance. It is also a guide to managerial decisions. The objectives of cost audit is to ensure the correctness of accounts, records and statements and to prepare a report on the basis of records. […]

Cost Audit

The definition of cost audit given by the Institute of Cost and Works Accountants of India. “It is an audit of efficiency of minute details of expenditure, while the work is in progress and not a post mortem examination. Financial audit is a fait accompli. Cost audit is mainly a preventive measure, a guide for […]

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