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Audit is a process of framing an opinion on the Cost accounting records and coming up with various comments on the reportable areas.It covers various audit areas like that Operational Audit, Internal Audit and Management Audit that some cases suggestions on the exceptions of opinion framed are also included.
As a CMA, this is one of your core competency areas. So, you need to understand these concepts in detail. At intermediate level, you would have studied these concepts at the elementary level, but at Final level, you will be learning these concepts at an advanced level.As an advisor to businesses, you need to know how to help them control their costs.
The topics covered in Cost & Management Audit at CMA Final Level is,
The best approach to studying for the Cost & Management Audit paper is,
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