Auditing Question Papers June 2025, Dibrugarh Unviersity B.Com 6th Sem B.Com Hons CBCS Pattern

Auditing Question Paper 2025 (May)
Dibrugarh University BCOM 6th SEM CBCS Pattern

COMMERCE (Core)

Paper: C-613 (Auditing)

Full Marks: 80 Pass Marks: 32

Time: 3 hours

The figures in the margin indicate full marks for the questions.

The figures in the margin indicate full marks for the questions.

1. (a) State whether the following statements are True or False: 1×4=4

(i) Auditing is analytical in nature.

(ii) Legally it is not binding on a company or firm to write off goodwill.

(iii) Stock can be partly paid-up like shares.

(iv) Auditing starts where accounting ends.

(b) Fill in the blanks: 1×4=4

(i) __________ audit is a compulsory audit.

(ii) The ledger containing the accounts of debtors and creditors is known as __________ ledger.

(iii) Rights and duties of an Auditor is covered under Section __________ of the Companies Act, 2013.

(iv) Share Premium Account may be used for __________.

2. Write short notes on: 4×4=16

(a) Mutual relationship between Internal Auditor and External Auditor

(b) Documentary and Physical evidence

(c) Reserve vs. Provision

(d) Elements of Audit Report

3. (a) What are the different types of frauds in connection with accounts? Give three examples of frauds and state how auditor can detect and prevent such frauds. 4+10=14

OR

(b) What is Audit Planning? How can you develop a good Audit Plan? How a good Audit Programme helpful for proper implementation of Audit Plan? 4+5+5=14

4. (a) What is vouching? Explain precautions that the auditor should take while examining a voucher. 4+10=14

OR

(b) What is the general procedure of valuing and verification of stock-in-trade? Mention the responsibilities of an auditor for verification of stock-in-trade. 7+7=14

5. (a) Describe the procedure to be followed in order to appoint auditor of a company in the following circumstances: 4+4+6=14

(i) When an auditor has not been appointed at the annual general meeting.

(ii) When the appointed auditor has resigned office during his term.

(iii) Appointment of new auditor in the place of retiring auditor.

OR

(b) Discuss the duties of an auditor as regard to audit of the share capital of a company. 14

6. (a) Discuss in brief various types of Audit Report. 14

OR

(b) Explain the following: 7×2=14

(i) Importance of Audit Report

(ii) Difference between Clean Audit Report and Qualified Audit Report

Also Read: Auditing Question Papers Dibrugarh University BCOM 4th SEM

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