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Bcom LL.B III Auditing

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28 views1 page

Bcom LL.B III Auditing

Uploaded by

bgjt.susovan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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LINIVERSITY OF NORTH BENGAL

B.Com. LL.B. Honours 3rd Semester Examinati on, 2023

Aunrnuc
P^lrrn Coon: FC07
Full Marks: 100
Time Allotted: 3 Hours
The figures in the margin i.ndicate full marks.

Answer Question No. 7 and any four questions from the following

l. (a) ..Accounting is a necessity while auditing is luxury." Do you agree? Give 12+8
reasons for Ygur answer.
-
(b) State the difference between Accounting and Auditing'

about the evolution of Accounting standards.


l0+10
2. (a) Discuss in brief
(b)' Discuss the roles played by Accounting Standard Board'

commencing a new audit of a l2+8


3. (a) Describe the steps to be taken by an auditor before
company.
(b) Point out the essentials of a good audit report'

can depend upon the work of Internal Auditor? 12+8


4. (a) How far the extemal auditor
(b) State the difference between Continuous Audit and Internal Audit'

10+10
5. (a) Discuss the special features of audit of co-operative societies:
(b) State the special features of audit of Public Sector Undertaking.

3+7+10
6. (a) Define Cbst:Audit
(b) Discuss the objectives of Cost-Audit.
(c) Enumerate the distinction between Financial Audit and Cost Audit.

7. Write short notes on'any fout of the following: 5x4:20


(a) Internal Check
(b) Frauds and Errors
(c) Vouchin g
(d) Audit Programme
(e) Objectives of Audit
(f) Internal Control. i

3538

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