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2023

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9 views

2023

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© © All Rights Reserved
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cs-272
V Semester B.Com. Examination, March 2023
(Fresh) (CBCS) (2022 - 23 and Onwards)
COMMERCE
Paper - 5.4 : Auditing and Reporting

Time : 3 Hours Max. Marks : 70

lnstruction : Answers should be written comple either in English


or in Kannada.

SECTION _ A

Answer any five sub-questions. Each sub-question carri (5x2=10)

1. a) What is audit note book ?

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b) State any two objectives of auditing.


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c) What is internal check ?


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d) State any two types of voucher.

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e) What do you meflr by capital reserve ?

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What do you mean by preliminary expenses ?

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g) What do you mean by professional ethics ?
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P.T.O.

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SECTION - B

Answer any three questions. Each question carries 5 marks : (3x5=15)

2. What is continuous audit ? State the advantages of continuous audit.


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"rodded: ?

3. Distinguish between internal check and internal audit.


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4. What is vouching'? Mention the objective of vouching.


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5. What are the points to be kept in mind while verifying the assets ?
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6. l-ist out the criminal liabilities of a Company Auditor.
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SECTION _ C

Answer any three of the following Questions. Each question carries 12 marks : (3x12=3G)

7. Explain briefly ditferent types of audit.


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8. What is internal audit ? Afid what are the advantages and disadvantages of it ?
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9. What are the duties of an auditor in connection with vouching of payment or
credit side of cash book ?
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ddr{rl$ ondd; r
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cs - 272
10. How do you verify and value the followinj :

a) lnvestments
b) Goodwill
c) Current assels
d) Stock-in-trade.
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b) ioooabiseerdPg
c) rdd u1
d) erDedohd nd*d$b.

11. Explain the audit procedure for co-operative societies.


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SECTION - D

Answer the following questions, which carries nine marks : (1x9=9)


12' Outline the preparation you would make before the commencement of Audit of
Joint Stock Company. ,

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1
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Draft the verification procedure in respect of land and buildings.
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