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Theoretical and Applied Economics
No. 3 / 2009 (532)

Dashboard Auditing of Activity-Based Costing (ABC)

Sorinel Capusneanu
Artifex University, Bucharest

Abstract. This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process according to the Activity-Based Costing method (ABC).

Keywords: systematic/random dashboard auditing; auditor; auditing agreement letter/contract; statement letter; accomplishment letter.

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