Cost Audit Programmes
The Institute of Cost and Works Accountants has brought out a booklet Cost Audit, its importance. Based on this booklet, we are providing the functions that a cost auditor will have to carry out in certain areas of production:
(i) Inventory
(ii) Opening and closing stocks
(iii) Stores issue procedure
(iv) Work-in-progress
(v) Labour
(vi) Capacity utilisation
(vii) Overheads
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Just the once the company has made its primary share issue to begin business (generally soon after the company is first created) it might decide to make additional issues of new shares.
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