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B Com AUDITING AND ASSURANCE

This document is an examination paper for the B.Com Degree (CBCS) in Auditing and Assurance, specifically for the Sixth Semester, April 2021. It includes instructions for private candidates, divided into three sections with varying question formats and marks allocation. The questions cover topics such as compensating errors, the role of auditors, audit evidence, and procedures for conducting audits.

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jeraldparappallil104
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29 views2 pages

B Com AUDITING AND ASSURANCE

This document is an examination paper for the B.Com Degree (CBCS) in Auditing and Assurance, specifically for the Sixth Semester, April 2021. It includes instructions for private candidates, divided into three sections with varying question formats and marks allocation. The questions cover topics such as compensating errors, the role of auditors, audit evidence, and procedures for conducting audits.

Uploaded by

jeraldparappallil104
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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QP CODE: 21101152 21101152 Reg No : .....................

Name : .....................

B.COM DEGREE (CBCS) EXAMINATION, APRIL 2021


Sixth Semester
CORE - CO6CRT19 - AUDITING AND ASSURANCE
Common for B.Com Model I Finance & Taxation,B.Com Model I Co-operation, B.Com Model I
Computer Applications, B.Com Model I Marketing & B.Com Model I Travel & Tourism
2017 Admission Onwards
7396819D
Time: 3 Hours Max. Marks : 80
Instructions to Private candidates only: This question paper contains two sections. Answer SECTION I
questions in the answer-book provided. SECTION II, Internal examination questions must be answered in the
question paper itself. Follow the detailed instructions given under SECTION II
SECTION I
Part A
Answer any ten questions.
Each question carries 2 marks.

1. What are compensating errors?

2. How auditing influence the work of the employees?

3. What is final audit?

4. What is permanent audit files?

5. What do you mean by physical evidence in relation to audit evidence?

6. What do you mean by general control under computerised environment?

7. What do you mean by internal check?

8. Give examples of voucher.

9. Who is a company auditor?

10. What is the liability of an auditor under Indian penal code?

11. What is Miscellaneous audit?

12. What do you mean by 'Auditing around the computer'?


(10×2=20)
Part B

Page 1/2 Turn Over


Answer any six questions.
Each question carries 5 marks.

13. Explain the role of AASB in India.

14. Explain the essentials of a good working paper.

15. Explain re-computation as a procedure of obtaining audit evidence.

16. Explain classification of asset.

17. Explain vouching of various items of cash payments in case of wages and salaries.

18. How to fill casual vacancy of an auditor?

19. What are the contents of an audit report?

20. Distinguish between Government audit and Financial audit.

21. Explain the procedures to be adopted by an investigator when misappropriation of


accounts is suspected.
(6×5=30)
Part C
Answer any two questions.
Each question carries 15 marks.

22. Explain the qualifications and qualities required for an auditor.

23. Discuss the important steps to be considered before commencing an Audit work.

24. Explain auditor's duty with regard to verification and valuation of liabilities.

25. What are Educational Institutions? Explain how does an auditor conducts the audit of
colleges.
(2×15=30)

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