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Posted Date: 18 Dec 2010 Posted By:: Mohd Member Level: Silver Points: 5 (₹ 1)
2010 University of Allahabad Commerce Allahabad University, B.com (part II), Auditing University Question paper
Paper : Eight
Time Allowed : Three Hours] [Maximum Marks :100
Note : This paper is divided into two parts-'A' & 'B'. Answer all questions from part-'A' and any three questions from Part-'B'.
1. What is audit programme?
2- Explain the terms 'Internal control', 'Internal audit' & 'Internal check'.
3- What is the vouching? On what aspects should special attention be given while examining vouchers?
4- Differentiate between valuation & verification.
5- Explain the procedure of share transfer audit.
6- State the contents of the auditor's report.
7- What is cost audit? How does it differ from financial audit?
8- Explain clearly the provisions relating to audit of aided educational institutions.
Note: Attempt any three questions. The maximum word limit to answer each question is 600 words. Each question carries 20 marks.
9- Discuss the objects of various type of reserves? Also discuss the duty of the auditor with regard to these reserves in a company.
10- "An auditor is liable for damages sustained by a company by reason of falsification which might have been discovered by the exorcise of reasonable care and skill in the performance of an audit. " Explain this statement clearly.
11- What special points will receive your attention while auditing the accounts of a banking company?
12- what do you understand by verification? As an auditor, how would you verify the following assets and liabilities:
(a) Copyright (b) Goodwill (c) Debentures.
13- Discuss various provisions regarding the professional misconduct in Cost and Works Accounts Act. How far these provisions have proved useful in India?
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