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Monday, March 12, 2012

Dibrugarh University - Auditing 2011 (Gen/Spe)


1.what are the objective of audit ? Explain them fully.
Or
What is an audit natebook ? what purpose does it serve ? what are the contents  of an  audit notebook ?
2.(a)what is routine  checking ? mention the advantages of this checking.
(b) vouching is the essence of an  audit.” Discuss this statement.
Or
What do you mean by verification of assets ? How does it differ  from valuation ? Refer to  one  legal decision  in  respect of verification .
3.state  clearly  the rights and  duties of an auditor  of a company under the Indian  companies Act.
Or
What is the procedure of  transfer of shjare? Point out the  auditor’s duties in this connection. Distinguish between  transfer and transmission of  shares.
4.Discuss the special  points arising  in the audit of a cooperative  society.
Or
Distinguish between audit and  investigation. Explain  in  detail the procedure for an investigation.
5.what do you mean by qualified  report ? under what circumstances  as an  auditor of  a public  company would you qualify your  report? Draft a qualified  report giving  at least four  reasons.
Or
Distinguish between financial audit and cost audit.what are the disadvantages of  financial audit and advantages of cost  audit ?