Why should the auditor review the cost accounting records and test their accuracy?

The cost accounting records are often an essential area to audit in a manufacturing or construction company.
a. Why should the auditor review the cost accounting records and test their accuracy?
b. For the audit of standard cost accounting records in which 35 parts are manufactured, explain how you would determine whether each of the following were reasonable for
part no. 21:
(1) Standard direct labor hours
(2) Standard direct labor rate
(3) Standard overhead rate
(4) Standard units of raw materials
(5) Standard cost of a unit of raw
materials
(6) Total standard cost

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