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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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