Tamil Nadu Open University (TNOU) 2009-3rd Year B.Com >>PRACTICAL AUDITING>>E, .>> - Question Paper
B.Com. DEGREE exam –
JUNE, 2009.
Third Year
(AY 2003–2004 and CY 2004 batch only)
PRACTICAL AUDITING
Time : three hours Maximum marks : 75
part A — (3 × five = 15 marks)
ans any 3 ques..
1. Distinguish ranging from auditing and accountancy.
2. define vouching procedure of the cash purchases.
3. What is secret reserve? elaborate the objects of creating secret reserves?
4. discuss the rules concerning removal of a company auditor under the companies act.
5. State the legal position of an auditor.
part B — (4 × 15 = 60 marks)
ans any 4 ques..
6. describe auditing. explain the objectives of auditing.
7. What is internal control? elaborate the essential characteristics of good internal control?
8. State the procedure for vouching payment side of cash book.
9. As an auditor, how would you verify :
(a) Plant and machinery
(b) Stock in Trade and
(c) Debtors.
10. State the rights and duties of a company auditor.
11. explain the salient features and advantages of Computer Assisted Audit Techniques (CAAT).
12. As an auditor how would you audit educational institutions?
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Wk 14
UG-711 BCO-9B.Com. DEGREE EXAMINATION -JUNE, 2009.
Third Year (AY 2003-2004 and CY 2004 batch only) PRACTICAL AUDITING
Time : 3 hours Maximum marks : 75
SECTION A (3 x 5 = 15 marks)
Answer any THREE questions.
1. Distinguish between auditing and accountancy. pOU P u PngS VP P3
2. Describe vouching procedure of the cash purchases.
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3. What is secret reserve? What are the objects of creating secret reserves?
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4. Explain the rules concerning removal of a company auditor under the companies act.
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5. State the legal position of an auditor.
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SECTION B (4 x 15 = 60 marks)
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6. Define auditing. Discuss the objectives of auditing. UOS0& iriiB<5OS0P g |pgp[P Lp
7. What is internal control? What are the essential characteristics of good internal control?
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8. State the procedure for vouching payment side of cash book.
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9. As an auditor, how would you verify :
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(b) Stock in Trade and
(c) Debtors.
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10. State the rights and duties of a company auditor.
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11. Discuss the salient features and advantages of Computer Assisted Audit Techniques (CAAT).
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12. As an auditor how would you audit educational institutions?
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3 UG-711
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