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B.Com (VI Semester) Examination
COMMERCE
Paper : BCM–602 (Old Course)
( Auditing )
Full Marks : 80
Pass Marks : 35%
Time : Three Hours
1. Answer any five from the following questions : 2×5=10
(a) What do you mean by Auditing?
(b) What is Cost Audit?
(c) What do you mean by Audit Note Book?
(d) What is Clean Report?
(e) What do you mean by Management Audit?
(f) What do you mean by Voucher?
Section—II
2. Answer any four from the following questions : 5×4=20
(a) What is Audit Programme? Write down the advantages of Audit Programme.
(b) Write down the meaning and objectives of Vouching.
(c) Write down the contents of a Statutory Report of a company.
(d) Distinguish between Internal Audit and Internal Check.
(e) What do you mean by Internal Control? How the Internal Control is to be implemented in an organization?
(f) Distinguish between Accounting and Auditing.
3. Answer any five from the following : 10×5=50
(a) Discuss how an external auditor is appointed and how he can be removed.
(b) Explain how you would verify the different assets of a company.
(c) Discuss the powers and liabilities of a Company Auditor.
(d) What is Auditor’s Report? Discuss the importance of Auditor’s Report in detail.
(e) What are Errors and fraud? Discuss how the errors and fraud are detected.
(f) Discuss the advantages and limitation of Audit Notebook.
