GUG/W/18/850 1 P.T.O
Bachelor of Commerce (Computer Application) III Fifth Semester
BCCA351 Auditing
P. Pages 1 GUG/W/18/850
Time Three Hours Max. Marks 80

Notes 1. All questions are compulsory.
2. All questions carry equal marks.
1.
Give the definition and salient features of Auditing.
8
Explain the primary and secondary objects of Auditing.
8
OR
Define the term "Continuous Audit" and write advantages and disadvantages of continuous Audit.
16
2.
Explain contents of an Audit program.
8
Write the remedies to remove the drawback of Audit program.
8
OR
Give the meaning and objects of vouching. Which point to be noted while examining the vouchers?
16
3.
Narrate the Auditor's duty in respect of Internal check.
8
State the objectives of Internal Audit.
8
OR
Explain the Auditors duty in respect of Audit of sales ledger and General ledger.
16
4.
Distinguish between capital and revenue expenditure.
8
Write Auditor's duty regards capital and revenue items.
8
OR
Now should be done Audit of Nationalized bank by an Auditor.
16
5.
Write short answer.
State the limitation of Audit.
4
Give the essentials of an Audit program.
4
Write evaluation technique of Internal control.
4
Explain the restriction to bank Audit.
4

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