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)

Sixth Semester B.Com second Internal Examination 2017

Part A

Answer any five questions which carry 2 marks.

1. Define Vouching?
2. What is verification?
3. What do you mean by impersonal ledger?
4. What is a contingent liability?
5. What is EDP?
(5 x 2= 10 mark)

Part B

Answer any four questions. Each question carries 5 marks

6. What are the rights and powers of a company auditor?
7. Difference between vouching and verification?
8. What are the civil liabilities of an auditor?
9. What is a contingent liability? How it is verified?
10. What are the objectives of Vouching?
(4 x 5 =20 marks)

Part C

Answer any one question. Each question carries 10 marks.

11. What is the internal check regards to credit purchase?
12. Classify between capital and revenue expenditure?
(1 x 10=10marks)