Abstract
Cost Audit is a mechanism of systematic examination of the costing systems, techniques and cost accounts to verify their accuracy to comply the objectives of maintaining cost accounting in the manufacturing organization. Cost audit claims much high importance for its excellent contribution to the management, consumers, investors, and for the organization itself. The present study is a modest endeavor to justify, reveal and communicate its significance and excellences to the related parties and the manufacturing organizations as well as regulatory bodies that will formulate strategies to implement cost audit in Bangladesh.