Cost audit is a systematic review and verification of the cost accounting records and practices of an organization. It is conducted to ensure that the cost accounting system is reliable, effective, and accurate, and that the cost information is used for managerial decision-making.

The main objective of cost audit is to verify the accuracy of cost accounting records, identify areas of inefficiencies, and provide suggestions for improvement. It helps in detecting errors and irregularities in the cost accounting system, such as incorrect classification of costs, incorrect allocation of overheads, and overcharging or undercharging of costs.

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