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C is corrent because the major objective of a manufacturing firm’s cost accounting system is the valuation of the product(s) being produced. The auditor would test the accuracy of this system by assuring that the product costs have been properly assigned to the accounts associated with the various stages of product completion (i.e., finished goods, work in process, and cost of goods sold).
A is incorrect because the cost accounting system concerns valuation and not the quantity of physical inventory.
A is incorrect because the cost accounting system concerns valuation and not the quantity of physical inventory.
D is incorrect because generally accepted accounting principles do not apply to cost accounting systems.