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 MATHUR SIR – 8777249775

Previous Year Question papers

AUDITING AND ASSURANCE
GENERAL
C. U. - 2019
Paper : CC 5.1 Cg
Full Marks : 80

Group - A
1.What is an Audit ? State the objectives of an Audit. (2+3)
Or,
Explain Auditor's duty regarding prevention of errors and frauds. (5)

2. Distinguish between continuous audit and periodical audit.

Or,
What is Interim audit ? State its advantages. (5)

3. Define Audit working papers. Who is owner of Audit working papers? (2 + 3)

GROUP - B
4. Explain Audit of an undergraduate college. (10)
Or,
What do you mean by Audit Evidence? What are the sources of Audit Evidence? How are
Audit Evidences collected? (3+3+4)

5. What is Internal Control System? State its advantages and disadvantages. (2 + 4 + 4)

Or,
Define Internal audit. Distinguish between Internal check system and Internal audit. (3 + 7)

6. What is vouching? State the essential factors to be considered for vouching. (3+7)
Or,
As an auditor, how would you verify the following (any two): (5+5)
(a) Goodwill
(b) Inventory
(c) Secured Loan
(d) Investment.

7. Write short notes on (any two) (5+5)

(a) Tax Audit.
(b) Social Audit
(c) Environment Audit.

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8. What do you mean by Audit Report? What are the different types of audit report? (2+ 8)

Group - C
9. Discuss the qualification and disqualification of a company auditor as per the Companies
Act, 2013. (9+ 6)
Or,
Explain the provisions of the Companies Act, 2013 for declaration and payment of dividend.
(15)

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AUDITING AND ASSURANCE

HONOURS
C. U. - 2019
Paper : CC 5.1 Ch
Full Marks : 80

Group - A
1. Distinguish between Error and Fraud. (5)
Or,
What are the basic principles governing an audit? (5)

2. State the importance of Auditor's Independence. (5)

Or,
(a) What is balance sheet audit?
(b) How is it conducted? (2 + 3)

3. What is analytical procedure in audit? (5)

Group - B
4. (a) What do you mean by audit evidence?
(b) Discuss its importance.
(c) What are the various procedures of obtaining audit evidence? (2 + 3 + 5)
Or,
What essential steps are involved in conducting the audit of a hospital?

5. (a) What is internal audit?

(b) Is it compulsory for every company to have an internal audit system?
(c) State with reference to the relevant SA to what extent should a statutory auditor rely
upon internal audit. (2 + 3 +5)

6. As an auditor, how would you verify (any two): (5 x 2)

(a) Secured Loan
(b) Plant and Machinery
(c) Debtors
Or,
How will you vouch the following (any two): (5 x 2)
(a) Income from interest
(b) Cash sales
(c) Travelling expenses

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7. State the various elements of Audit Report as per SA 700. (10)

Or,
List the matters to be reported under CARO 2016. (10)

8. Write short notes on (any two): (5 x 2)

(a) Social Audit
(b) Cost Audit
(c) Performance Audit.
Group - C
9. (a) State the circumstances when an auditor of a company may be appointed by
(i) Board of Directors,
(ii) Members of the company and
(iii) Central Government.
(b) State the qualifications of a company auditor. (10+5)
Or,
How will you as a company auditor verify payment of dividend? SND Ltd. credited, the entire
profit of Rs.10 Lacs on the sale of land not required for its use on 31.08.2019. The directors
wish to propose dividend out of the above profit. Comment. (10 + 5)

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 MATHUR SIR – 8777249775

2020
AUDITING AND ASSURANCE (GENERAL)
Paper: CC – 5.1 Cg
(C51SH)
Full Marks: 80
Group – A
Answer any four Questions:
1. (a) What do you mean by Auditor’s Independence?
(b) State the purpose of Standards on Auditing? (5 + 5)

2. (a) Distinguished between Vouching of transactions and Verification of Assets and

liabilities.
(b) How would you vouch Travelling Expenses? (5 + 5)

3. State the provisions of the Companies Act, 2013 in respect of appointment and removal
of an Auditor. (10)

4. What are the differences between Audit Report and Certificate? (10)

5. (a) What are the objectives of Internal Control System?

(b) State to what extent a statutory Auditor should rely on internal Audit Report? (5 + 5)

6. What is an Audit File? How many types of Audit Files are there? What are the documents
maintained in different types of Audit Files? (2 + 4 + 4)

7. Compare between Cost Audit and Management Audit? (10)

8. “An Auditor is a watchdog, not a bloodhound” – Discuss. (10)

Group – B
Answer any two Questions:
9. (a) State the basic Principles governing an Audit.
(b) Define an Audit Programme. State the advantages of a Fixed Audit Programme.
10 + (4 + 6)

10. State the controls of an Audit Report as per Companies Act, 2013 and the relevant
Standards on Auditing? (20)

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11. (a) “Auditing is a Dynamic Social Science” – Discuss.

(b) Write short notes on any one:
(i) Social Audit
(ii) Tax Audit (10 + 10)
12. Prepare an Audit Programme of a Hospital? (20)

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2020
AUDITING AND ASSURANCE (HONOURS)
Paper: CC – 5.1 Ch
(C51SH)
Full Marks: 80
Group – A
Answer any four Questions:
1. Define Auditing. State objectives of independent Financial Audit? (4 + 6)

2. Distinguished between Audit and Investment? (10)

3. What is Audit Programme? Discuss the advantages of conducting an Audit Accounting to

a predetermined Audit Programme? 4+6

4. What are Audit Working Papers? What do you mean by ownership of working papers
relating to Audit? ( 4 + 6)

5. ‘Vouching is the essence of Auditing ‘. Do you agree with this statement? Justify your
view. (10)

6. How will you verify the following (any two): (5 + 5)

(a) Goodwill
(b) Investment
(c) Trade Payables

7. What special step are involved in conducting the Audit of an Educational Institution? (10)

8. Distinguished between Audit Report and Certificate? (10)

Group – B
Answer any two Questions:
9. Write short notes on any four: (5 + 4)
(a) Social Audit
(b) Environment Audit
(c) Propriety Audit
(d) Tax Audit
(e) Materiality concept

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10. Can Dividend be paid

(a) Out of Capital Profit?
(b) Out of Current Profit without making good past losses? (10 + 10)

11. Discuss the significance of the term ‘True and Fair View’ under the Companies Act, 2013.
Discuss how far Auditor’s duties have increased as its consequences. (10 + 10)
12. Define Internal Control. State its objectives. Distinguished between Internal Control and
Internal Audit.