CMA Final Pendrive Video Lecture on Cost and Management Audit By CA/CMA Nikhil Gupta

CA Nikhil Gupta's CMA Final Pendrive Video Lecture on Cost and Management Audit Paper 19 By CA/CMA Nikhil Gupta

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General Information:
  • Language: Hindi
  • Format: USB / Pen Drive
  • Video Language: Hindi
  • Course Material Language: English
  • Video Runs On: Computer Laptop
  • Study Material Format: Printed Books
  • Doubt Solving Facility: Email Support Call Support WhatsApp Support
  • Duration: 35 hours Approx.
  • Validity: june 2020
  • Exam Attempt: CMA Final june 2020

Salient features of CMA Final Pendrive Video Lecture on Cost and Management Audit By CA/CMA Nikhil Gupta


• Updated till the amendments pronounced in June 2019 by the Institute

• Full coverage of the practical and theoretical syllabus

• Number of the views permissible — 2 views

• The medium of communication — Hindi

• Videos valid till June  2020

• Comes with the complete study material

• Time effective — saves your travelling time to coaching institutes

• Expert knowledge/coaching available at your doorstep

• Offline and online support of the faculty through Facebook messenger Instagram / doubt clearing sessions 



Topics To be covered in Video lecture 


SECTION A: COST AND MANAGEMENT AUDIT [60 MARKS]

1. Companies (Cost Records and Audit) Rules, 2014 (in lieu of Cost Accounting Record Rules, 2011 & Cost Audit Report Rules, 2011)

2. Cost Accounting Standards

3. Cost Auditing Standards (in lieu of Cost Audit & Assurance Standards)

4. Cost audit, appointment of cost auditor

(a) Nature and scope of cost audit

(b) Provisions under Companies Act relating to maintenance of Cost Records and Cost Audit

(c) Cost auditor-appointment, rights and responsibilities

(d) Structuring the cost audit

(e) Product-group Classification

5. Management Reporting under Cost Audit (a) Management Reporting issues under Cost Audit


Section B: Internal Audit and Operational Audit [20 marks]

6. Internal audit and operational audit

(a) Concept of internal and operational audit

(b) Internal Audit–techniques and procedures

(c) Internal Audit Report

(d) Operational Audit–techniques and procedures

(e) Operational audit report

(f) Special report for banks, shareholders, employees etc

(g) Evaluation of internal control system, budgetary control system, inventory control system, management information system (h) Management Audit–concepts, procedures


Section C: Case Study on Performance Analysis – based on information as per Companies (Cost Records and Audit) Rules, 2014 [20 marks]