Draft SCA -101 – Planning Audit of Cost Statements – Practical Guide to Standard on Cost Auditing By CA Satbir Singh | March 30, 2017 0 Comment (Last Updated On: March 30, 2017) Practical Guide to the Standard on Cost Auditing (SCA) 101 – Planning an Audit of Cost StatementsDownload Guidance Note Issued by THE INSTITUTE OF COST ACCOUNTANTS OF INDIA -Planning Audit of Cost Statements