The diagram in Exhibit 9.47.1 describes several cost accounting tests of controls. It shows the direction of the tests, leading from samples of cost accounting analyses, management reports, and the general ledger to blank squares.

Required:
For each blank square in Exhibit 9.47.1, write a cost accounting test of controls procedure and describe the evidence it can produce.
Exhibit9.47.1

Transcribed Image Text:

Clock Cards Payrolls Analyses Cost Accounting Management General Ledger Raporns Vouch Time Trace Sample Reconcile Trace Sample Vouch to Supporting Analyses