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Posted Date: 24 Jul 2021      Posted By:: Jannane.M    Member Level: Gold  Points: 3 (₹ 2)

2021 Autonomous Colleges Commerce A.V.C. College(Autonomous), B.Com Degree Examination, Auditing, Sixth Semester, April/June 2021. University Question paper

Course: B.Com   University/board: Autonomous Colleges

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





Time : Three Hours

Maximum : 75 marks

Section A - (10×2=20 marks)

Answer all questions

1. What do you mean by auditing?

2. What is internal audit?

3. Define Internal Check.

4. What do you understand by audit working papers?

5. What is Vouching?

6. What is purchase voucher?

7. What is meant by verification?

8. Define Goodwill

9. State the qualification of a company auditor.

10. What is EDP?

Section B - (5×5=25 marks)

Answer all questions, choosing either (a) or (b)

11.a) What are the advantages of auditing?


b) Distinguish between auditing and investigation.

12.a) What are the feaatures of control?


b) What is audit programme?Mention it's contents.

13.a) Bring out the importance of Vouching.


b) State the essentials of a valid voucher.

14.a) What are the difference between valuation and verification of assets.


b) List out the procedure for valuation of inventories.

15.a) Bring out the procedure for appointment of a company auditor.


b) State the advantages of computer based accounting.

Section C - ( 3×10=30 marks)

Answer any Three questions

16. Describe the objectives of auditing.

17. Explain the procedure for internal check for the cash receipts.

18. Explain how do you vouch the following:
a) Purchase of Plant and Machinery
b) Rent paid
c) Payment to supplier

19. Describe the procedure for valuation of the following items:
a) Goodwill
b) Cash in hand and cash at bank

20. Explain the powers and duties of auditor.

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