SCA-105 Agreeing the Terms of Cost Audit Engagements
SCA-106 Audit Sampling
SCA-107 Audit Evidence
SCA-108 Materiality in Planning and Performing a Cost Audit
SCA-109 Cost Auditor’s Responsibility relating to Fraud in an Audit of Cost Statements
SCA-110 Written Representations
SCA-111 Evaluation of Misstatements identified during the Cost Audit
SCA-112 Analytical Procedures
SCA-113 Using the work of internal Auditor
SCA-114 Using the Work of Cost Auditor's Expert
SCA-115 Communication with Those Charged with Governance
SCA-116 Communicating Deficiencies in Internal Control to Those charged with Governance and Management
SCA-117 Identifying and Assessing the Risks of Material Misstatement
SCA-118 The Cost Auditor’s Responses to Assessed Risks
SCA-119 Related Parties
