Cost accounting controls Cost accounting records Inventory and warehousing cycle Inventory compilation tests Inventory price tests Job cost systems Perpetual inventory master file Process cost systems Standard cost records Arens, Loebbecke, Auditing, &E @2000 by Prentice Hall. Inc.Arens, Loebbecke; Auditing, 8/E ©2000 by Prentice Hall, Inc. Cost accounting controls Cost accounting records Inventory and warehousing cycle Inventory compilation tests Inventory price tests Job cost systems Perpetual inventory master file Process cost systems Standard cost records