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Co Subject:Principle of
Practice of Auditing
Group topic:
Who Conduct it?
In which elements?
8.2, 17%
5, 11%
14.2, 30%
8.2, 17%
4, 8%
8.2, 17%
SALES
Chemical Cement Telicom
Textile Petrolium Others
•International worldCost Audit
•In BangladeshCost Audit
2%5%3%
6%
11%
7%
13%
12%
9%
14%
18%
Increased Cost Audit User %
from [last 10 years]
2004
2005
2006
2007
2008
2009
2010
2011
2012
Audit Engagement
Audit planning
Audit Functioning
Audit working paper
Audit Evidence
Audit Documentation
Audit Report
Sampling
Flow
chart
Ratio
Analysis
Audit working
paper
Audit Evidence
Audit
Documentation
Functions:
Importance OF COST AUDIT:
Management Shareholders
Government
Customers Cost
Accountants
Importance in Management
• Errors
• Frauds
• Misappropriation
Financial vs cost Audit report:
THE END
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Slideshow presentation on Cost Auditing