DISTANCE EDUCATION
B.Com. (CA)/B.Com. (Lateral) DEGREE EXAMINATION,
DECEMBER 2017.
AUDITING
(2005 onwards)
Time Three hours Maximum 100 marks
SECTION A — x 8 40 marks)
Answer any FIVE questions.
1. Define Auditing. What are the objectives of Auditing?
2. What are the advantages of audit programmes?
3. State the various types of internal control.
4. How vouching plays a vital role in internal auditing?
5. What do you mean by verification in auditing?
6. List out the qualifications required to be an auditor. And
discuss about his responsibilities.
7. Explain divisible profits.
8. State the advantages of investigation in auditing.
Sub. Code
32
DE-2416
2
Ws9
SECTION B — 15 60 marks)
Answer any FOUR questions.
9. Distinguish between continuous audit and periodical
audit.
10. is a watch dog and not a blood hound''. Discuss.
11. Explain the methods of stock valuation.
12. Summarise briefly the rights and powers of an auditor
under the Companies Act 1956.
13. How will you audit
14. What is dividend? List out its characteristics.
15. State the meaning of investigation. List out the
characteristics of investigation mentioned in Companies
Act 1956.
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