Audit of the Inventory and Warehousing Cycle(英文版)(ppt 35页)
Raw Materials
Work in Process
ManufacturingOverhead
Flow of Inventory and Costs
Actual        Applied
ManufacturingDirect Labor
Actual        Applied
Beginninginventory
Rawmaterialsused
Purchases
Endinginventory
Work in Process
Finished Goods
Flow of Inventory and Costs
BeginninginventoryEndinginventory
Cost of Goods Sold
Cost of goodsmanufactured
BeginninginventoryEndinginventory
Cost ofgoods sold