OC of a client's cost accounting system is not Which of the following statements concerning T appropriate? 2. a. The auditor's procedures must be designed to vouch quantities of direct materials charged to b. The auditor's procedures must not be designed to fit a variety of a client's cost accounting c. The auditor's procedures must be designed to determine that costs are appropriately valuate d. The auditor's procedures must be designed to analyze a number of the manufacturing jobs or processes to materials requisitions. system, even in the same industry. and allocated to specific jobs or processes overhead subsidiary ledger accounts and verify the propriety of the charges thereto