Scribd
Upload
66 views2 pages

NEP B.com v Sem Principles & Practice of Auditing

B.com

Uploaded by

Lishanth
Copyright
© © All Rights Reserved
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
66 views2 pages

NEP B.com v Sem Principles & Practice of Auditing

B.com

Uploaded by

Lishanth
Copyright
© © All Rights Reserved
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
You are on page 1/ 2

.- ,..ir.. Reg' No.

' , ,,-il'
ililil!ilililflilllllllilllllllllllilllllllillllllllll BCMCMCN 503

V Semester B.Gom. Examination, December z023lJanuary 2024


(NEP - 2O2O) (2023 - 24 Batch Onwards)
PRINCIPLES AND PRACTICE OF AUDITING

Time : 2 Hours Max. Marks : 60

SECTION _ A

Answer any five questions (5x2=10)

1, What is lnternal Audit ?

sodod eJdd dodoedd aodded; ?

2. What is lnternal Check ?


esodod deaid aodded: ?

3. What is Audit Programme ?


eJEd dodraeddo$ accJ:r$d: aodded: ?

4. What is Audit Note Book ?

dd6 dodro€dur r^3d$ dt{d aodded: ?

5. What is'Professional Ethics' ?


'dDd-'*der aa{ .rodded: ?

6. State the meaning of Tax Audit.


dorl eJd, dodJoeddoSr
-d-------1-'-- efird$,
| - 4 3e2.

7. What is Compensating Error ? Give the example.


dd,rl$ XoConira8 aodded: ? eruaaddd &ea.

8. What is an Audit Report ?


eJdd iodraedo-r ddo aoddeaJ: ?

P.T.O.
BCMCMCN 503 ililffiilIlll ffifl ffi ilulffilil] ililil ililil il

SECTION _ B

Answer any four questions. (415=20)

9. Mention the contents of Audit Note Book.


ejds d 0d ro e doa usd;rd d;{ ddO_ e ddam n d:d er odrl$dl 89&.
10. What are the limitations of Auditing ?
eJdu dodoedoD uotd dorddilmdd z

11. Explain the various authorities to appoint an auditor.


eJdd iodroefrdddl de&rie.u erQrcd dooOd;dddq &do:r.

12. What are the qualities of an Auditor ?


eJdd dodraefid&ri .ads3euod rbearl$: olndd; t
13. How do you audit the accounts of Educational lnstitutions ? Discuss the special
points that arise in such audit.
s*sa no#S andrlsdl &edl deri eq dodroedd dna:geo ? erodd d{ dodroeddo$O_
wduoi:d Dded eodrl$dl z3drn.
14. Distinguish between Annual Audit and Continuous Audit.
aa&rd eJEd dOdroedd drQ &dodd eJdd dOdoeddob d&ad draorBd9$4.39R.l.

SECTION _ C

Answer any two questions (2x15=30)

15. Define Auditing. Discuss the various objectives of Auditing.


eJd6 dodrdeddoOq asDrarares. eidd dodraeddol: eed entdeddeQ z.idra.

16. Explain the rights and duties of a Company Auditor.


dod& eJd6 dodroefrEd ddrdriqjr dr& ddrdrrl$dtr adO&.

17. Explain how an Auditor would verify the Assets.


eJdd dodro€ddd: s:r do$ee.:doJ:d:o deri ddfoqd aod: adoxJ.

18. Explain the lnternal Check System as regards cash sales.


drlub dnoot^ldu BouoQldod erodod daaBd ddddo$nb4 ado&.

You might also like