The diagram in Exhibit EP13-3 describes several cost accounting test of control procedures. 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 EP13-3, write a cost accounting test of controls procedure and describe the evidence it can produce.

Transcribed Image Text:

EXHIBIT EP13-3Diagra of Cost Accounting Test of Controls General ledger Cost accounting Management Clock cards Payrolls analyses reports Vouch time Trace Sample Reconcile Trace Sample Vouch to supporting analyses Sample