Welcome To Group Presentation

Co Subject:Principle of Practice of Auditing

Group topic:

COST AUDIT: OVERVIEW OF BANGLADESH

Cost Audit

Who Conduct it?

In which elements?

8.2; 17%

5; 10%

14.2; 30%

8.2; 17%

4; 8%

8.2; 17%

SalesChemical Cement Telicom Textile PetroliumOthers

History of cost Audit

Cost Audit •International world

Cost Audit •In Bangladesh

Linkage between Cost & Cost Audit

2%5%3%6%11%7%

13%12%9%

14%

17%

Increased Cost Audit User % from [last 10 years]

2004 20052006 20072008 20092010 20112012 20132014

Importance of Cost Audit

Perspective of

Manufacturing companies of Bangladesh

Audit Engagement

Audit planning

Audit Functioning

Audit working paper

Audit Evidence

Audit Documentation

Audit Report

Techniques:

Audit Engagement

Audit planning

Audit Functioning

Sampling Flow chart Ratio Analysis

Audit workin

g paper

Audit Eviden

ce

Audit Documenta

tion

Functions:

PARTY INVOLVE SUBJECT MATTER SUBSTITUTE CRITERIA SUFFICIENT AND APPROPIATE EVIDENCE REPORT

Audit Report

Importance OF COST AUDIT:

Management

Shareholders

Government

Customers

Cost Accountants

Importance in Management

• Errors

• Frauds

• Misappropriation

Financial vs cost Audit report:

Definition Output Scope Nature Legal requirement Eligible perty

THE END

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