Sixth Semester B.Com first Internal Examination 2017

PAPER- BC6B13 Auditing

Duration: 1 ½ hrs
Marks: 40

Part A

Answer any five questions which carry 2 marks.

1. Define auditing?
2. What is error of omission?
3. What do you mean by management audit?
4. What is an Audit note book?
5. What is a qualified audit report?
(5 x 2= 10 mark)
Part B

Answer any four questions. Each question carries 5 marks

6. What are the reasons for development of professional audit?
7. Difference between the internal audit and internal check?
8. Explain the important auditing techniques?
9. Briefly discuss the standards of reporting?
10. What are the objectives of internal check?
(4 x 5 =20 marks)

Part C

Answer any one question. Each question carries 10 marks.

11. What is an audit programme? What are its advantages and disadvantages?
12. What are the basic principles of auditing?
(1 x 10=10marks)