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Practical Auditing June, 2009. Third Year

Wk 14 B.Com. DEGREE EXAMINATION - JUNE, 2009 PRACTICAL AUDITING Time : 3 hours Maximum marks : 75 SECTION A -- (3 x 5 = 15 marks) Answer any THREE questions. Explain the rules concerning removal of a company auditor under the companies act.

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25 views

Practical Auditing June, 2009. Third Year

Wk 14 B.Com. DEGREE EXAMINATION - JUNE, 2009 PRACTICAL AUDITING Time : 3 hours Maximum marks : 75 SECTION A -- (3 x 5 = 15 marks) Answer any THREE questions. Explain the rules concerning removal of a company auditor under the companies act.

Uploaded by

Sudhakar R
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Wk 14

UG–711 BCO–9

B.Com. DEGREE EXAMINATION –


JUNE, 2009.
Third Year

(AY 2003–2004 and CY 2004 batch only)

PRACTICAL AUDITING

Time : 3 hours Maximum marks : 75

SECTION A — (3 × 5 = 15 marks)

Answer any THREE questions.

1. Distinguish between auditing and accountancy.


uoUø Pø ¯ PnUS £v ¼¸¢x ÷ÁÖ£kzx P.

2. Describe vouching procedure of the cash purchases.


ö µõUP ö PõÒ•uÀ, B uõµa\õß Óõ´Ä ö \´² ® •ø Óø ¯
 Á›.

3. What is secret reserve? What are the objects of


creating secret reserves?
µP]¯ Põ¨ ¦ Gß ÓõÀ Gß Ú? C ø u HØ£kzx ÁuØPõÚ ÷|
õUP[Pø Í Â Á›.
Wk 14

4. Explain the rules concerning removal of a company


auditor under the companies act.
P®ö £Ûa\mhzvß £i J¸ {ÖÁÚzvß uoUø P¯õÍø µ
G[VÚ® }UP»õ®?
5. State the legal position of an auditor.
uoUø P¯›ß \m
h•ø Ó¯õÚ {ø »ø ¯UT ÖP.
SECTION B — (4 × 15 = 60 marks)
Answer any FOUR questions.

6. Define auditing. Discuss the objectives of auditing.


uoUø P&Áø µ¯Ö.uoUø P° ß ÷|õUP[Pø Í Â ÁõvUP.

7. What is internal control? What are the essential


characteristics of good internal control?
APUPm k¨ £õk Gß ÓõÀ Gß Ú? Auß •UQ¯ C ¯À¦PÒ
¯õø Á?

8. State the procedure for vouching payment side of


cash book.
ö µõUP ¦zuPzvß ö \»Ä ¨ £Sv° ø Ú B uõµa\õß Óõ´Ä
ö \´² ® •ø Óø ¯ T ÖP.

9. As an auditor, how would you verify :


(a) Plant and machinery
(b) Stock in Trade and
(c) Debtors.

2 UG–711
Wk 14

J¸ uoUø P¯õͺ Gß QÓ Áø P° À RÌPs hÁØø Ó


GÆÁõÖ\›£õº̈£õ´ :
( A) C ¯¢vµ \õuÚzö uõSvPÒ
( B ) \µUQ¸¨ ¦ ©ØÖ®
( C) PhÚõÎ PÒ.

10. State the rights and duties of a company auditor.


{Ö© uoUø P¯õÍ›ß E›ø ©PÒ ©ØÖ® Phø ©Pø ÍU
T ÖP.

11. Discuss the salient features and advantages of


Computer Assisted Audit Techniques (CAAT).
Po¨ ö £õÔ Eu ¯À uoUø P° ß ]Ó¨ ¤¯À¦Pø Ͳ ®
Auß |ß ø ©Pø Ͳ ®Â ÁõvUP.

12. As an auditor how would you audit educational


institutions?
uoUø P¯õͺ Gß QÓ •ø Ó° À PÀ {ÖÁ[Pø Í
GÆÁõÖuoUø P ö \´Áõ´?

––––––––––––––

3 UG–711

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