This book is for all the students aspiring to make the grade in the CMA final examination.
To become a professional, the aspirants are in search of reliable training-aid that equips them with the skills expected of them by examiners. The subject of cost and management audit is both interesting and easy to understand. The expectations of students are seen to be two fold.
First: Step by step solutions.
Second: Well illustrated coverage of theory portion of the subject.
An attempt has been made in this book, to meet all these two core expectations.
1. Basics of Cost Audit
2. Companies (Cost Audit Record and Audit) Rules, 2014
3. Cost Auditor – Professional Ethics and Responsibilities
4. Cost Accounting Standard
5. Cost Auditing Standards (CAS)
6. Filing of Cost Audit Report to MCA [In XBRL Format (As Per Taxonomy)]
7. Management Reporting Issues Under Cost Audit
8. Basics of Management Audit
9. Management Audit in Different Functions
10. Internal Control, Internal Audit and Operational Audit
11. Internal Audit in Different Sectors
12. Case Study on Performance Analysis [Practical Problems]
13. Objective Questions