Saturday, 28 December 2019

ANU UG B.Com 6th Sem Auditing Important Questions

ANU UG B.Com 6th Sem Auditing Important Questions are now available. These questions are prepared by top examiners of anuupdates. By preparing these questions you can get a maximum of 70 marks in your external exams.

UNIT-I (Auditing)
  1. Define 'Auditing'. Describe about the objectives of auditing.[ANU 19]
  2. Discuss the role of auditor with special reference to check the corporate frauds.
  3. Discuss the advantages and limitations of auditing.[ANU 19]
  4. Discuss various types of frauds.
  5. Define auditing. Write the functions of auditing.[ANU 18]
  6. Mention the basic principles of auditing.[ANU 18]
  7. " The role of auditor is more important with regarding to prevent corporation frauds". Discuss.
  8. Define ' auditing'? Explain its features and objects.
  9. Explain various types of errors.
  10. Enunciate the qualities of an auditor.
  11. What are the importance of auditing.
UNIT-II (Types of Audit)
  1.  Explain various types of audit with their features.[ANU 19]
  2. Cost audit vs government audit.
  3. What is internal audit? Write the objectives and advantages.[ANU 18]
  4. Explain the objectives and advantages of management efficiency audit.[ANU 18]
  5. Explain the advantages and disadvantages of continuous audit.
  6. Explain about cost audit and tax audit.
  7. What are the steps involved in the audit of a charitable trust.
  8. What points the auditor should bear in mind while commencing a new audit?
  9. What are the objectives of independent audit?
  10. What procedure is followed as to Govt. Audit? Explain.
  11. Discuss different types of audits based on ownership.
  12. Explain i) Independent audit ii) Financial audit iii) Secretarial audit
  13. What is internal audit? Explain the scope, features and advantages of internal audit.
  14. What is independent financial audit? State its objectives and advantages and disadvantages.
  15. What is periodical audit? Also state its merits and demerits.[ANU 19]
  16. Write the importance and advantages of cost audit.
  17. Distinguish between continues audit and periodical audit.
  18. What is the duty of an auditors relating to the audit of a club?
UNIT-III (Planning of Audit)
  1. Distinguish between internal check and internal control.
  2. What are steps required / preliminaries taken for the commencement of new audit? [ANU 19,18]
  3. What is audit programme? How it is prepared? What are the advantages and disadvantages?[ANU 18]
  4. What is internal check? Suggest a form of internal check for payment of wages.
  5. Out line the objectives of internal audit.
  6. Describe the essence of internal check. Also state its practical importance.[ANU 19]
  7. What is internal check? What are its advantages and disadvantages?[ANU 18]
  8. What is audit planning? state its advantages.
  9. Explain internal control, and its advantages and disadvantages.
  10. Explain about internal controls on cash sales and collections.
  11. Internal check vs internal audit.[ANU 18]
UNIT-IV (Vouching and Investigation)
  1. What are the differences between vouching and investigation?
  2. Distinguish between auditing and investigation.
  3. What is vouching? Write vouching procedure for cash sales.
  4. Write about types of vouchers. What are the points to be noted while vouching?[ANU 18]
  5. Write in brief the types of investigation.[ANU 18]
  6. Explain the manner of vouching of purchases.
  7. Discuss the objectives / principles of investigation.[ANU 19]
  8. Briefly explain the methods of vouching, different items of cash payment.
  9. Explain the procedure involved in vouching of trading transactions.
  10. Evaluate the need and importance of investigation.  
  11. Define Vouching. Discuss the vouching of cash transactions.[ANU 19]
  12. Explain about vouching of cash book.
  13. How would an auditor proceed to vouch sales and sales returns books?
  14. Discuss in brief the method of  vouching cash receipts under different accounts.
UNIT-V (Company Audit and Auditors Report)
  1. What are the rights and duties of auditors?
  2. What is audit report? What are the contents / elements of audit report?
  3. Discuss the quantities and qualifications required by an auditor.
  4. What are the disqualifications of an auditor?
  5. Explain the liabilities of an auditor.
  6. Write briefly about the provisions of companies Act 2013
  7. What are the duties of an auditor as per companies Act 2013.
  8. What is the process involved in the appointment of auditor.[ANU 18]
  9. How to appoint a company auditor? Also sate the qualifications of company auditor.[ANU 19]
  10. Explain the rights of company auditor.[ANU 18] 
  11. Explain different types of audit reports with their features.[ANU 19] 
Short Answer Questions
  1. Window dressing.[ANU 19] 
  2. Errors of principles.[ANU 19] 
  3. Independent audit.[ANU 19] 
  4. Essence of cost audit.[ANU 19] 
  5. Audit note book.[ANU 19,18] 
  6. Internal control.[ANU 19] 
  7. Objectives of vouching.[ANU 19] 
  8. Disqualifications of auditor.[ANU 19]  
  9. Meaning of an auditing.[ANU 18] 
  10. Private audit.[ANU 18] 
  11. Auditors remuneration.[ANU 18] 
  12. Audit evidence.[ANU 18] 
  13. Vouching.[ANU 18] 
  14. Duties of investigator.[ANU 18] 
  15. Removal of auditor.[ANU 18]


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