|

|||
|||

|

 
 COST AUDIT
Ô
 
 

 
 
6Consumers, in a liberal economy, are vulnerable to practices such as monopoly or
predatory pricing.
6 Curbing these practices requires a harmonized and authentic cost database

6Sector producing items of mass use in loss making companies need to be subject to
thorough Cost Audit.

6 Cost Audit should be taken up both in letter and spirit. Cost audit in not punitive in
nature, it is rather suggestive and derives its force from the maxim, µprevention is better
then cure¶. It identifies areas of
1. Weakness
2. Invisible losses and unaccounted inefficiencies which ultimately result in
adverse effects on the financial health of an organization.
Cost audit helps in getting early warning signal for remedial actions.
|

 
ë
  


Authorized Person:-
2he Cost Audit is to be carried out by a practicing Cost & Management Accountant
or a Chartered Accountant as Cost Audit Rules.

Appointment Authority:
2he appointment of Cost Auditor is to be made by the directors with the approval
of SECP of such person who is eligible for appointment.

Powers:

2he cost auditor has the same powers and duties as Company Auditor laid
down in section 255 of Companies Ordinance,1984.

REPORTING:

2he cost auditor has to submit his report to the Board of Directors with a copy to
SECP.

|

 
6 

2he cost auditor should comply with the Code of Ethics for Professional
Accountants which include:-

6 Independence
6 Integrity and objectivity
6 Professional Competence
6 Confidentiality
6 Professional Behavior

|

 
 6COS2 AUDI2

6 
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!"
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x

6 In planning cost audit, the personnel requirements of an assignment

and documentation of procedure obtaining audit evidence should be
ensured.

6 The Cost auditor must have up-to-date knowledge of the industry and its
business environments for better understanding of events/transactions
and flow of costs.

|


 6 COST AUDIT SCOPE

Verification of basic elements of cost

-ëaterials consumption
-Wages of workers
-Overheads.
-Detail checking is to be carried out to ensure that statements
provided by the management are correct and realistic.
-Reconciliation of Cost Accounting records with financial
accounting records, difference if any should be properly explained.
-Issuance of Cost Audit Report to SECP and Directors of the
Company.

6 Cost Audit report is the final document of Cost Auditor, which is

submitted to the Directors of the Company and contains all the
schedules required as per Companies (Audit of Cost Accounts)
Rules,1998

|

 !
 m. Cost Audit ± Legal Provisions
å 
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' % ()#"*+
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,-

)ëë
*
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In exercise of the powers conferred by sections 258 and 506 of the Companies
Ordinance, 1984 (XLVII of 1984), read with the Finance Division's Notification No.
S.R.O.698(I)/86, dated the 2nd July, 1986, the SECP hereby makes the following
rules, the same having been published previously as required by sub-section (1) of
the said section 506, namely:-
Section m 8: Audit of Cost Accounts. ² (1) Where any company or class of
companies is required under clause (e) of sub-section (1) of Section 230 to include
in its books of account the particulars referred to therein, the Federal Government
may direct that an audit of cost accounts of the company shall be conducted in
such manner and with such stipulations as may be specified in the order by an
auditor who is a Chartered Accountant within the meaning of the Chartered
Accountants Ordinance, 1961 (X of 1961), or a Cost and Management Accountant
within the meaning of the Cost and Management Accountants Act, 1966 (XIV of
1966); and such auditor shall have the same powers, duties and liabilities as an
auditor of a company and such other powers, duties and liabilities as may be
prescribed.

|

 "
 Appointment of cost auditors.-
auditors.-

2he cost auditor shall be appointed by the directors with the prior approval of the SECP
within sixty days of the close of financial year of the company.

2he company shall apply to the SECP in the form set out in Appendix I for appointment
of cost auditor not later than thirty days before the date on which cost auditor is to be
appointed

|

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 IN ELEGIBILITY FOR COST AUDITOR
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Cost Audit Relationship Documents
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 Cost Audit Relationship Documents

å 6|
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WP :
Prospective Client Acceptance ëemorandum Ref.:
Prepared by:
Date:

Purpose
2he purpose of the prospective client acceptance memorandum is to assess
whether the client is one with which the auditor wishes to associate and to
document a consideration of the issues influencing the decision to accept or
reject an invitation to act as auditor. 2he prospective client evaluation
process seeks to determine this through an examination of the professional
risk that may result from providing services to a client. 2he evaluation also
seeks to identify higher-risk clients.

|

 
 Cost Audit Relationship Documents

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 &
 Companies (Audit of Cost Accounts) Rules, 1998

S.R.O. 846 (1)/98. - In exercise of the powers conferred by Sections 258

and 506 of the Companies Ordinance,1984 (XLVII of 1984), read with
the Finance Divisions Notification No. S.R.O. 698 (1) 86, dated 2nd July,
1986, the SECP hereby makes the following rules, the same having
been published previously as required by sub-section (1) of the said
Section 506, namely:-

|

 
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