is the verification of correctness of cost records
b)
and check on the adherence to the cost accounting plan.
(i) Cost Audit
(ii) Financial Audit (iii) Management Audit.
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Explanation:
Cost audit is the verification of the correctness of cost accounts and a check on the adherence to the cost accounting plan. This is, it involves not only the examination of cost accounts but also the fact that the plan prepared in this connection has been duly executed.
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