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

Post a Comment
Kindly give your valuable feedback to improve this website.