Uttarakhand Technical University 2010-Final Year B.Com Elements of Auditing - Question Paper

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Univesity Name: Uttarkhand University
Paper name: Elements of Auditing
Academic Year: 2010
Courses: B.Com 3rd Year exam


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Roll No

909

B.COM. (Final Year)Examination 2010 ECO- 12 (Elective Course/ ildide)

Elements of Auditing/ vdttl^ul d ey TRO

Time: 3 Hours    Maximum Marks : 35

le; : 3 ?uV    iUiid : 35

Note: The question paper is divided into three Sections. Section A consists of objective type questions. Section B consists of short answer type questions while Section C consists of Long answer type questions.

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Section -A

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All questions are compulsory. ift i"u vlUoii gI

1. (A) State True or False:    1x5

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(a)    Auditing is necessary for Partnership Firms. ii>niRi oeT d fy, Vdsm aiPici4 giTT gI

(b)    Both verification and valuation of Assets are the same. ifiT dT iciim ,0 eYXTdU dl ,d iei 11

(B) Fill in the blanks. fjDr LenuT' dh f dhlt,i

(a)    First auditor is appointed by............................

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(b)    An audit undertaken by an independent agency is known as...................

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(c)    A person is not qualified to be an auditor of a company unless he is a............

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Section -B H1X [

3. Answer any two of the following questions:    2x5=10

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(a)    Differentiate between Cost Audit and Financial Audit. yTxr Vds-m tftt fOcTii Vds-m e vtr dift, I

(b)    Describe the concept of words True and Fair in Auditors Report.

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(c)    What is meant by test checking? Discuss the risks and limitations of test checking. Rsm tip l VTi w g i bid tfief ,0 1wr dT oUT dift, I

(d)    Discuss the meaning and objectives of verification. icilim d vaj TFTT    dT cull dift, I

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4. Answer any two of the following questions.    2x10=20

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1.    Discuss the concept of auditing. What are its advantages and limitations?

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2.    Describe the rights and duties of a Company Auditor. dil Vd{FT d vf/dj ,0 ddc4T dT 0.1 dift, i

3.    Discuss vouching. Why is it called the Backbone of auditing?

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4.    What do you mean by internal control? What are the requisites of a Good Internal Control System.

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Attachment: uttarakhand-technical-university-2010-b-com-6877-1.pdf

Earning:   Approval pending.