(4)

Unit-III / FkeâeF&-III 15 A (Printed Pages 4)

6. You have been appointed auditor to audit the
account of a college. Describe which point you Roll No. ____________

will keep in mind?

Deehe Skeâ ceneefJeÅeeueÙe kesâ uesKeeW keâe Debkesâ#eCe keâjves kesâ efueS C-906
Debkesâ#ekeâ efveÙegòeâ efkeâÙes ieÙes nQ, yeleeFÙes Deehe efkeâve yeeleeW keâes
B. Com. (Part-III) Examination, 2015
OÙeeve ceW jKeWies? (Regular & Exempted)
7. Describe which point you will keep in mind while CONTEMPORARY AUDIT
auditing of the accounts of Insurance Com-
Time Allowed : Three Hours ] [ Maximum Marks :100
pany?
Note : Answer five questions in all, including Ques-
Skeâ yeercee keâcheveer kesâ KeeleeW keâe Debkesâ#eCe keâjles meceÙe Deehe efkeâve tion No.1 which is compulsory and car-
yeeleeW keâes OÙeeve ceW jKeWies? ries 40 marks. Select one question from
Unit-IV / FkeâeF&-IV each unit. Each question carries 15 marks.
8. What do you understand by Management Au- ØeMve meb. 1 meefnle, pees efkeâ DeefveJeeÙe& nw leLee 40 DebkeâeW keâe
dit? Discuss the various appraisal areas under nw, kegâue heeBÛe ØeMveeW kesâ Gòej oerefpeS~ ØelÙeskeâ FkeâeF& mes Skeâ
the management audit? 15 ØeMve ÛegefveS~ ØelÙeskeâ ØeMve kesâ 15 Debkeâ nQ~
ØeyevOe Debkesâ#eCe mes Deehe keäÙee mecePeles nQ? ØeyevOe Debkesâ#eCe kesâ 1. Write brief answers to the following :

Devleie&le efJeefYeVe cetuÙeebkeâve #es$eeW keâer efJeJesÛevee keâerefpeS? efvecveefueefKele kesâ meb#eshe ceW Gòej oerefpeS :
9. Describe the provision of companies (Amend- (i) Verification

ment) Act, 2013 in regard to the audit of Cost melÙeeheve

Accounts. (ii) Voucher

keâcheveer (mebMeesefOele) DeefOeefveÙece, 2013 kesâ Devegmeej ueeiele uesKeeW ØeceeCekeâ

kesâ Debkesâ#eCe kesâ mecyevOe ceW efoÙes ieÙes ØeeJeOeeveeW keâe JeCe&ve keâerefpeS? (iii) Partial Audit
DeebefMekeâ Debkesâ#eCe

C-906 P.T.O.
 (2) (3)
(iv) Limitations of Auditing 3. What do you understand by “Continuous Au-
Debkesâ#eCe keâer meerceeSB dit”. State the advantages and disadvantages
(v) Audit working paper of such audit?

Debkesâ#eCe keâeÙe& he$e Ûeeuet Debkesâ#eCe mes Deehe keäÙee mecePeles nQ? Fme Øekeâej kesâ Debkesâ#eCe
(vi) Current Purchasing Power Accounting kesâ iegCe SJeb oes<eeW keâes yeleeFÙes~
Unit-II / FkeâeF&-II
Method
4. How will you Vouch the following items : 15
Ûeeuet ›eâÙe Meefòeâ uesKeekeâce& heæefle
(vii) Cost Audit
efvecveefueefKele keâe ØeceeCeve Deehe efkeâme Øekeâej keâjsieW :
(a) Preliminary Expenses
ueeiele Debkesâ#eCe
(viii) Internal check
ØeejefcYekeâ JÙeÙe
Deevleefjkeâ efvejer#eCe (b) Interest and Dividend

(ix) Investigation yÙeepe SJeb ueeYeebMe

DevegmevOeeve (c) Forfeiture of Share

(x) Government Audit DebMeeW keâe njCe

mejkeâejer Debkesâ#eCe 5. Describe the provisions of Company Act, 2013

Unit-I / FkeâeF&-I 15 in regard to the following :

2. Describe the steps to be taken by an auditor efvecveefueefKele mes mecyeefvOele keâcheveer DeefOeefveÙece 2013 kesâ ØeeJeOeeveeW
before commencement of Audit. What points keâe JeCe&ve keâerefpeS :
should be taken into consideration in drafting (a) Rights and Duties of Auditor
an audit programme? Debkesâ#ekeâ kesâ DeefOekeâej SJeb keâle&JÙe
Debkesâ#eCe keâeÙe& ØeejcYe keâjves mes hetJe& Debkesâ#ekeâ Éeje G"eÙes peeves (b) Appointment and Remuneration of Audi-
Jeeues keâoceeW keâe JeCe&ve keâerefpeS~ Skeâ Debkesâ#eCe keâeÙe&›eâce yeveeles tor
meceÙe efkeâve yeeleeW keâes OÙeeve ceW jKevee ÛeeefnS? Debkesâ#ekeâ keâer efveÙegefòeâ SJeb heeefjßeefcekeâ

C-906 C-906 P.T.O.

 Question Paper Code : 2034
B.Com. (Part-III) Examination, 2018

( Regular & Exempted )

CONTEMPORARY AUDIT
Time : Three Hours] [Maximum Marks : 100

Note : Answer five questions in all. Question No.1 is

compulsory and carries 40 marks. Besides this, select
one question from each unit. Each question carries 15
marks.

iz'u la[;k 1 lfgr] tks fd vfuok;Z gS rFkk 40 vadksa dk gS]

dqy ik¡p iz'uksa ds mÙkj nhft,A izR;sd bdkbZ ls ,d iz'u pqfu,A
izR;sd iz'u ds 15 vad gSaA
1. Give brief answers of the following : [4x10=40]

fuEufyf[kr dk la{ksi esa mÙkj nhft, %

(a) Philosophy of Audit

vads{k.k n'kZu
(b) Routine checking

uSR;d tkap

2034/12000 ( 1 ) [P.T.O.]

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 (c) Audit evidence

vads{k.k lk{;
(d) Auditor's working papers

vads{kd ds dk;Zdkjh izi=

(e) Types of Audit Report

vads{k.k fjiksVZ ds izdkj

(f) New areas in auditing

vads{k.k ds u, {ks=
(g) Investigation

vuql/a kku
(h) Secret Reserves

xqIr lafpfr
(i) Computerised Audit

lax.kd vads{k.k
(j) Audit Committee

vads{k.k lfefr

2034/12000 ( 2 )

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 UNIT-I @ bdkbZ&I
2. "Auditing is analytical and retrospective whereas
accounting is constructive." Explain the statement and
highlight the essential qualities of a successful
auditor. [15]

^^vads{k.k fo'ys"k.kkRed rFkk iwoZ izHkkoh fØ;k gS tcfd ys[kkadu

jpukRed izfØ;k gSA** mijksä dFku dh O;k[;k dhft, rFkk
lQy vads{kd ds xq.kksa dks mn~?kkfVr dhft,A
3. "Audit programme to be serviceable should be elastic."
Explain. What instructions may be issued by an auditor
to his client before starting audit in the organisation ?[15]

^^vads{k.k dk;ZØe ds mi;ksxh gksus ds fy, vko';d gS fd og

ykspiw.kZ gksA** dFku dks le>kb,A vads{kd }kjk] vius xzkgd
dks laLFkk esa vads{k.k dk;Z izkjEHk djus ls iwoZ D;k funsZ'k fn,
tk ldrs gSa \ crkb,A
UNIT-II @ bdkbZ&II
4. "There should be no entry in the books without a voucher
and no voucher without its entry." Discuss. What is ;the
difference between vouching and verification ? [15]

^^fcuk izek.kd ds [kkrksa esa dksbZ ys[kk ugha gksuk pkfg, vkSj dksbZ

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 izek.kd fcuk ys[ks ds ugha gksuk pkfg,A** bl dFku dks Li"V UNIT-IV @ bdkbZ&IV
8. What is cost audit ? How does it differ from Financial
dhft,A izek.ku rFkk lR;kiu esa D;k vUrj gS \ crkb,A
Audit ? Explain the significance of cost audit in a
5. Discuss the liabilities of an auditor of a public company.
manufacturing company. [15]
Also give relevant legal decisions you may know in this
connection. [15] ykxr vads{k.k dk vFkZ crkb,A ;g foÙkh; vads{k.k ls fdl
izdkj fHkUu gS \ ,d cM+h fuekZ.k'khy dEiuh esa ykxr vads{k.k
,d lkoZtfud dEiuh ds vads{kd ds nkf;Roksa dk o.kZu dhft,A
dk D;k egÙo gS \ Li"V dhft,A
bl lanHkZ esa oS/kkfud izklafxd fu.kZ;ksa dks Hkh crkb,A
9. Describe the functional areas of a business which are of
UNIT-III @ bdkbZ&III main concern for a Management Auditor. [15]

6. Describe special points in audit of a cooperative society O;olk; ds fdu dk;Z{ks=ksa esa ,d izcU/kdh; vads{kd dh
with reference to provisions of Cooperative Societies Act, vf/kdre #fp gksxh \ o.kZu dhft,A
1912. [15] ----- x -----

lgdkjh lfefr vf/kfu;e] 1912 ds izko/kkuksa ds vUrxZr

lgdkjh lfefr ds vads{k.k ds fy, eq[;@fo'ks"k fcUnqvksa dk
o.kZu dhft,A

7. What are capital profits ? Can dividends be paid out of capital

profits ? Discuss. [15]

iw¡thxr ykHkksa ls vki D;k le>rs gSa \ D;k iw¡thxr ykHkksa ls

ykHkka'k dk forj.k fd;k tk ldrk gS \ o.kZu dhft,A

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 Question Paper Code : 3537
B.Com. (Hons.) (Semester-VI) Examination, 2018

COMMERCE
( Auditing Principles & Practices )
[ BCH-605 ]

Time : Three Hours] [Maximum Marks : 70

Note : Answer five questions in all. Question No.1 is

compulsory and it carries 30 marks. Besides this,
attempt one question which carries 10 marks from each
unit.

1. Write short notes on the following : [3x10=30]

(a) Qualities of a Management Auditor.

(b) Concept of Interim Dividend.

(c) Disadvantages of Internal Check.

(d) Characteristics of good Internal Control.

(e) Necessity of an auditor's good report.

(f) Objective of Audit Note Book.

3537/1000 ( 1 ) [P.T.O.]

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 (g) Concept of Audit Evidence. UNIT-III

(h) Compulsory Tax Audit 6. Describe the procedure to be adopted by an auditor to

the accounts of Non-Profit Organization. [10]
(i) Purpose of Test Checking
7. State the difference between Audit and Investigation.
(j) Going-Concern Value. Indicate in broad line the steps required for an
Investigation. [10]
UNIT-I

UNIT-IV
2. What is meant by continuous audit and to what class of
business is it especially applicable ? State briefly the 8. What is Cost Audit ? Discuss the objectives and
advantages and disadvantages of such an audit. [10] advantages of Cost Audit. [10]

3. Explain Routine Checking. What are its objectives? 9. Define Tax Audit. Describe the provisions for selective
Discuss the merits and demerits of Routine tax audit under Sub-section 2A, 2B, 2C and 2D of section
Checking. [10] 142 of Income Tax Act. [10]

UNIT-II ----- x -----

4. What are the qualification and disqualification of a

company auditor ? Discuss the duties of an auditor of a
company. [10]

5. What do you understand by the term vouching ?

Distinguish between Vouching and Verification. [10]

3537/1000 ( 2 ) 3537/1000 ( 3 )

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A (Printed pages 3)

Roll. No. ___________

CH-6/2837
B.Com. (Hons.) (Sixth Semester)
Examination, 2015
COMMERCE
(Auditing Principles & Practices)
(BCH-605)
Time Allowed : Three Hours ] [ Maximum Marks : 70

Note : Attempt five questions in all. Question

No.1 is compulsory and it carries 30

marks. Attempt one which carries 10

marks from each unit.

1. Writes short notes on following: 3×10=30

(a) Meaning and advantages of internal au-

dit.

(b) Process to verify plant and machinery.

(c) Difference between internal control, in-

ternal check and internal audit.

P.T.O.
 (2) (3)

(d) Verification of liabilities 5. How is a company auditor appointed? What

(e) Rights of an auditor are his rights? Discuss in detail. 10

(f) Difference between vouching and verifi- Unit-III
cation. 6. Explain, in brief, different types of auditor's re-
(g) Difference between routine cheking and
port. Give example of a clean audit report.
test checking.
10
(h) Audit Programme.
7. Discuss the steps involved in audit of a non-
(i) Difference between Statutory audit and
profit organisation. 10
Private audit.
Unit-IV
(j) Elements of an audit report.
Unit-I 8. "Management audit is different from cost au-

2. "Accounting is necessity while auditing is a dit." Explain giving important features of both

luxury for a business enterprise." Comment of them. 10

on this statement citing your logical reasons.10 9. What do you understand by 'Auditing around
3. Define auditing and mention its various types. the computer' and 'Auditing through the com-
Also explain the role of an auditor in a private puter'? What is the difference between two?10
organisation. 10
Unit-II
4. "Vouching is the essence of auditing." Elabo-
rate on the statement pointing out your un-
derstanding about the general principles of
vouching. 10

CH-6/2837 CH-6/2837