BCom III Year - Law and Practice of Auditing 2013, Exams of Auditing

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QP CODE 51324 . |; Page No...1- . Third Year B. Com., Degree Examinations September / October 2013 (Directorate of Distance Education) COMMERCE DCC 240 : LAW AND PRACTICE OF AUDITING Time : 3 hrs] [Max. Marks : 70/80 Instructions to candidates: 1. Students who have attended 30 Marks IA scheme will have to answer for total of 70 Marks. 30 sosrre eoxEr wYOLY ebay Se De TS 7A aceite yer MgO eo, 2. Students who have attended 20 Marks IA Scheme will have to-answer Sor total of 80 Marks. , ccd 20 wos wosod AAsoLD wba! Day PrTkb 80 osmY ae ried nighbace 3. Note : Q.Na. (18 or 19) in SECTION — D is computsory for 80- Marks: Scheme only. gar ~ 8 ab? mobs! 2B 19 wae 19, 30 worn segsobsiort dood. PART - A agen ~ a 1. Answer any FIVE of the following questivis, 2 Marks each: © 5X2 = 10 FAD CROYOOIRS HEY Barr evgor, Bop 2 sorred: 1. What is Management Audil? , Hpagridok cyRodaGs sodden? 2. What is Capital Reserve? 1 womaay A socddesm? 3, Suggest a suitable internal check for cash sales at counter. coenahds crich aysmdasi .ocb Nsbomnaen vosod sdokay, Ace, 4. Write a note on Audit Note Book. Ssesodorsac soaee wih aed adotoa. 5. What is Tesi Checking? RQehs BHaj socdens? 6. Whal is Statutory Audit? BENVEAD ysonorge sondesb? 7. What is Fraud? Bows conden? 8. Mention two objectives of Investigation. Basak atch wuresntesh, ThA. Contd.......,. 2