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Thursday, December 17, 2015

Annamalai University 2014 December Question Paper B.Com.(THIRD YEAR): AUDITING

Annamalai University 2014 december question paper
310/710: AUDITING
(NR & OR)
[Common with B.Com. A&F (OR) B.Com. D.D.]
Time: Three hours Maximum: 100 marks
 Answer any FIVE questions. (5 × 20 = 100)
1. What is meant by internal check? State the important points to be borne in
mind in deciding good internal check system.
2. Explain the salient features in the vouching of wages in an industrial concern.
3. What is meant by the term verification of assets? How does it differ from the
term valuation of assts? State the importance of verification and valuation of
assets from the point of view of an auditor of a limited company.
4. What are the liabilities of an auditor of a Public Company with regard to the
stock-in-trade of manufacturing business?
5. What are the powers of a statutory auditor accounting to the provisions of
Indian Companies Act?
6. List down the broad classifications of liabilities and assets as per the Schedule VI
of Companies Act in the Balance Sheet of company.
7. Explain the rights and duties of an auditor.
8. Explain the duties of auditor in respect of the following: a) shares issued at
premium b) shares issued at discount.
9. Discuss the auditors liability to third parties for (a) Fraud and (b) Negligence.
10. The term ‘Investigation’ implies an examination of accounts and records for
some special purpose. State as the how would you conduct an investigation
where fraud is suspected.

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