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Posted By: Dhanalakshmi Member Level: Silver Posted Date: 25 Jul 2008
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2008 Bangalore University B.Com Auditing -II, B Com 6th Semester June 2008 Question paper
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VI Semester B.Com. Examination, June 2008
(Semester Scheme)
Commerce
Elective Paper – 3 (a)
AUDITING – II
Time: 3 Hours Max.Marks:90
Instructions: Answer should be fully either in English or in Kannada.
SECTION – A
1. Answer any ten questions. Each question carries two marks. (10x2=20)
a) Define Vouching.
b) What is ‘’Defferred Reveune Expenditure’’?
c) State two types of Vochers.
d) What is Depreciation?
e) Mention two disqualification of a company auditor.
f) What is ment by Misfeasance?
g) What do you mean by interium dividend?
h) State two restricutions on Banking business.
i) State any two objectives of cost audit.
j) Mention two advantages of Management audit.
k) What is misconduct?
l) What is the subject matter of AAS-3?
SECTION – B
Answer any five questions. Each question carries 5 marks: (5x5=25)
2. Briefly explain the objectives of Vouching.
3. How do you vouch the followings?
a) Credit purchase
b) Bills payable.
4. How do you vouch petty cash payments?
5. What is “Teeming and lading”? State what steps you will take to detect such
Frauds?
6. Give a note on criminal liability of an auditor.
7. State the appointment and removal of company auditor.
8. List out criminal offences of a company auditor.
9. State any five Auditing and Assurance Standards.
SECTION – C
Answer any three questions. Each question carries 15 marks: (3x15=45)
10 Explain the right, duties and liabilities of a company auditor.
11. “ Vouching is the essence of auditing”. Discuss.
12. What are the duties of an auditor in connection with vouching of payments
Siole of cash book?
13. Explain briefly the various types of depreciation and discuss the duties of an
Auditor in relation there to.
14. What do you mean by “Divisible profits”? Can the profits an revaluation of
Assets be distributed as dividend? Explain.
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