AUDITING AND ASSURANCE — GENERAL
Paper: CC-5.1 Cg
Full Marks: 80
Candidates are required to give their answers in their own words
as far as practicable.
The figures in the margin indicate full marks.
Group – A
Answer any four questions.
- (a) What do you mean by Auditor’s Independence?
(b) What are the purposes of standards on auditing. 5+5
- (a) What are the difference between Vouching of transactions and Verification of assets and liabilities.
(b) How would you do to vouch Travelling expenses? 5+5
- What are the provisions of the Companies Act, 2013 in respect of appointment and removal of an auditor. 10
- State the differences between Audit Report and Certificate? 10
- (a) Write Some of the objectives of internal control system?
(b) Write on about what extent a statutory auditor should rely on internal audit report. 5+5
- What do you mean by an Audit File? State how many types of Audit Files are there? Write the name of some documents maintained in different types of Audit Files? 2+4+4
- What are the difference between Cost Audit and Management Audit. 10
- Write your view on – “An auditor is a watchdog, not a bloodhound”. 10
Group – B
Answer any two questions.
- (a) Whatare the basic principles governing an audit.
(b) Sate an audit programme. What are the advantages of a fixed audit programme. 10+(4+6)
- What are the contents of an Audit Report as per Companies Act, 2013 and the relevant standards on Auditing. 20
- (a) What is your view on “Auditing is a dynamic social science.”.
(b) Write short note on the following :
(i)Tax Audit (ii) Social audit. 10+10
- Prepare an Audit Programme of a hospital in brief . 20
Auditing & Assurance – Auditing & Assurance
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