Commerce A.V.C College (Autonomous), B.Com Degree second CIA Examination, April 2021. model question papers

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Posted Date: 10 May 2021      Posted By:: Jannane.M    Member Level: Gold  Points: 3 (₹ 2)

2021 Commerce A.V.C College (Autonomous), B.Com Degree second CIA Examination, April 2021. Question paper

Course: B.Com   University/board:

Are you looking for the old question papers from A.V.C College Autonomous. This is the original question paper of Auditing exam conducted in April 2021. Feel free to download the question paper from here and use it to prepare for your upcoming exams.

A.V.C College (Autonomous) Degree Second CIA Examination, April 2021.


Time : Three Hours Maximum : 75 marks

Section A (10×2=20 marks)

Answer all questions

1. Define the term Auditing.

2. State any two principles of Auditing.

3. What is internal check?

4. Give the meaning of audit programme.

5. Name any two objectives of Vouching.

6. What do you mean by general ledger?

7. Define Verification.

8. Give any two objectives of verification.

9. Write the qualification of company auditor.

10. What is CAAT?

Section B (5×5=25 marks)

Answer all questions

11.a) Differentiate between Auditing and Investigation.


b) What are the advantages of auditing.

12.a) Discuss the content of working papers.


b) What are the essentials of a good internal check system?

13.a) How would you vouch the cash payment?


b) What is Voucher? And state it's essentials.

14.a) How to verify leasehold property and plant and machinery?


b) Describe the method of verifying to he share capital and trade creditors.

15.a) What are the advantages of computer based accounting?


b) Narrate the disqualification of company auditor.

Section C (3×10=30 marks)

Answer any Three questions

16. Explain the various objectives of auditing.

17. Enumerate the contents of audit programme.

18. How do you vouch the cash receipts?

19. Differentiate between verification and valuation and how would you value the goodwill.

20. What are the provisions applicable to appointing the company auditor? Explain in detail.

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