Chapter
Cost Auditor
Cost and Management AuditSection A: Cost Audit (50%)10 marks
6 topics
- Definition
- Cost Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities
- Professional Ethics
- Duties of a Cost Auditor to Report Fraud – Section 143 of the Companies Act 2013
- Punishment for Fraud (Section 447 of the Companies Act, 2013)
- Punishment for False Statement (Section 448 of the Companies Act, 2013)