Section 2(d) in The Companies (Cost records and audit) Rules, 2014
(d)[ "cost audit report" means the duly signed cost auditor's report on the cost records examined and cost statements which are prepared as per these rules, including attachment, annexure, qualifications or observations attached with or included in such report;] [Substituted by Notification No. G.S.R. 695(E), dated 14.7.2016 (w.e.f. 30.6.2014).]
