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5r sM - 507
Vl Semester B.Com. Examination, May/June 2019
(Repeaters) (2014-1S and Onwards)
COMMERCE
Paper - 6.2 : Principles and practice of Auditing
Time :3 Hours Max. Marks: 100

lnstructions : Answers should be written comptetety either in

Kannada or in English.

SECTION - A

1. Answer any 10 sub-questions. Each sub-question carries 2 marks. (10x2=20)

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a) Give the meaning of internal check.
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b) What is meant by error of principle ?
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c) What do you mean by professional ethics ?

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d) State any two advantages of audit programme.
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e) What do you mean by preliminary expenses ?
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What is an auditor's civil liability ?

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s) What do you mean by unclaimed dividends ?

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P.T.O.
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h) What is audit report ?
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i) State the classifications of liabilities of a company auditor.

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j) Distinguish between vouching and voucher.
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k) State any four methods of depreciation.

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l) How is the first auditor of a company appointed ?

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SECTION _ B

Answer any four of the following. Each question carries 8 marks. (4x8=32)
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2. State the contents of audit note book
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3. Write a note on vouching of cash received from debtors.
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4. How is secret reserve created ?

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5. Briefly explain the detection and prevention of frauds.

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6. Explain briefly the duties of company auditor.

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SECT]ON _ C

Answer any 3 of the following. Each question carries 16 marks. (3x16=48)

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7. Explain the audit procedure of educational institutions.

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8. What are the steps to be followed by an auditor before the commencement of

a new audit.
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9. Briefly explain the various methods of depreciation and bring out the duties of
an auditor in this connection.
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10. Give an explanatory note on the appointment, remuneration and tenure of
company auditor.
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