Assam University 2007 B.Com Auditing Structure - Question Paper

B.Com. Examination, June 2007

Commerce

Auditing Structure

Time: three Hours Max.Marks:90

Instructions: ans should be fully either in English or in Kannada.

part – A

1. ans any ten ques.. every ques. carries 2 marks. (10x2=20)

a) describe Vouching.

b) What is ‘’Defferred Reveune Expenditure’’?

c) State 2 kinds of Vochers.

d) What is Depreciation?

e) Mention 2 disqualification of a company auditor.

f) What is ment by Misfeasance?

g) What do you mean by interium dividend?

h) State 2 restricutions on Banking business.

i) State any 2 objectives of cost audit.

j) Mention 2 advantages of Management audit.

k) What is misconduct?

l) What is the subject matter of AAS-3?


part – B

ans any 5 ques.. every ques. carries five marks: (5x5=25)

2. Briefly discuss the objectives of Vouching.

3. How do you vouch the followings?

a) Credit purchase
b) Bills payable.

4. How do you vouch petty cash payments?

5. What is “Teeming and lading”? State what steps you will take to detect such
Frauds?

6. provide a note on criminal liability of an auditor.

7. State the appointment and removal of company auditor.

8. List out criminal offences of a company auditor.

9. State any 5 Auditing and Assurance Standards.


part – C

ans any 3 ques.. every ques. carries 15 marks: (3x15=45)

10 discuss the right, duties and liabilities of a company auditor.

11. “ Vouching is the essence of auditing”. explain.

12. elaborate the duties of an auditor in connection with vouching of payments
Siole of cash book?

13. discuss briefly the different kinds of depreciation and explain the duties of an
Auditor in relation there to.

14. What do you mean by “Divisible profits”? Can the profits an revaluation of
Assets be distributed as dividend? discuss.

Earning:   Approval pending.