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B.B.M Degree Exam - DBC 250: Auditing Principles & Practice Oct/Nov 2014, Exams of Auditing

Kuvempu UniversityAuditing

A past exam paper for the principles and practice of auditing course in the b.b.m degree program. It includes instructions for candidates, two sections with multiple-choice questions, and a compulsory question for students in the 80 marks scheme. The exam covers topics such as management audit, private audit, working papers, test checking, internal check, final audit, audit programme, vouching, appointment of a company auditor, auditing, verification of assets & liabilities, investigation, and continuous audit.

What you will learn

  • What is Management Audit?
  • What is the difference between Continuous Audit and Final Audit?
  • What is Internal Check? Distinguish between Internal Check and Internal Audit.
  • Write a note on Private Audit.
  • Define ‘Audit Programme’. State its objectives & contents.
  • What is Final Audit? Bring out its Merits & Demerits.

Typology: Exams

2019/2020

Uploaded on 01/29/2020

savan
savan 🇮🇳

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QP CODE 51825 Page No... 1
p Third Year B.B.M Degree Examinations
October / November 2014
(Directorate of Distance Education)
COMMERCE
DBC 250: PRINCIPLES AND PRACTICE OF AUDITING
Time: 3hrs.] [Max. Marks: 70/80
Instructions to candidates:
«zÁåyðUÀ½UÉ ¸ÀÆZÀ£ÉUÀ¼ÀÄ:
1. Students who have attended 30 Marks Internal Assessment scheme will
have to answer for total of 70 Marks.
30
CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ
70
CAPÀUÀ¼À ¥Àæ±ÉßUÀ½UÉ
GvÀÛj¸À¨ÉÃPÀÄ.
2. Students who have attended 20 Marks Internal Assessment scheme will
have to answer for total of 80 Marks.
20
CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ
80
CAPÀUÀ¼À ¥Àæ±ÉßUÀ½UÉ
GvÀÛj¸À¨ÉÃPÀÄ.
SECTION – A
«¨sÁUÀ - J
I. Answer any TWO of the following questions. 5 marks each : 2 x 5 = 10 Marks
AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 5 CAPÀUÀ¼ÀÄ:
1. What is Management Audit?
ªÀåªÀ¸ÁÜ¥À£ÉAiÀÄ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É JAzÀgÉãÀÄ?
2. Write a note on Private Audit.
SÁ¸ÀV ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É §UÉÎ n¥Ààt §gɬÄj.
3. Write a note on working papers.
¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£Á PÁUÀzÀ ¥ÀvÀæUÀ¼À §UÉÎ n¥Ààt §gɬÄj.
4. What is test checking?
¥ÁæAiÉÆÃVPÀ vÀ¤SÉ JAzÀgÉãÀÄ?
SECTION – B
«¨sÁUÀ - ©
II. Answer any THREE of the following questions. 10 marks each: 3 x 10 = 30 Marks
AiÀiÁªÀÅzÁzÀgÀÆ ªÀÄÆgÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 10 CAPÀUÀ¼ÀÄ:
5. What is Internal Check? Distinguish between Internal Check and Internal Audit.
CAvÀjPÀ vÀqÉ JAzÀgÉãÀÄ? DAvÀjPÀ vÀqÉ ªÀÄvÀÄÛ DAvÀjPÀ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£ÉUÀ½UÉ EgÀĪÀ ªÀåvÁå¸ÀUÀ¼À£ÀÄß
w½¹.
6. What is Final Audit? Bring out its Merits & Demerits.
CAwªÀÄ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É JAzÀgÉãÀÄ? CzÀgÀ C£ÀÄPÀÆ® ªÀÄvÀÄÛ C£Á£ÀÄPÀÆ®UÀ¼À£ÀÄß «ªÀj¹.
Contd………2
pf2

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Download B.B.M Degree Exam - DBC 250: Auditing Principles & Practice Oct/Nov 2014 and more Exams Auditing in PDF only on Docsity!

QP CODE 51825 Page No... 1

p

Third Year B.B.M Degree Examinations

October / November 2014

(Directorate of Distance Education)

COMMERCE

DBC 250: PRINCIPLES AND PRACTICE OF AUDITING

Time: 3hrs.] [Max. Marks: 70/

Instructions to candidates: «zÁåyðUÀ½UÉ ¸ÀÆZÀ£ÉUÀ¼ÀÄ:

1. Students who have attended 30 Marks Internal Assessment scheme will have to answer for total of 70 Marks. 30 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ 70 CAPÀUÀ¼À ¥Àæ±ÉßUÀ½UÉ GvÀÛj¸À¨ÉÃPÀÄ. 2. Students who have attended 20 Marks Internal Assessment scheme will have to answer for total of 80 Marks. 20 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ 80 CAPÀUÀ¼À ¥Àæ±ÉßUÀ½UÉ GvÀÛj¸À¨ÉÃPÀÄ.

SECTION – A

«¨sÁUÀ - J

I. Answer any TWO of the following questions. 5 marks each : 2 x 5 = 10 Marks AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 5 CAPÀUÀ¼ÀÄ:

  1. What is Management Audit? ªÀåªÀ¸ÁÜ¥À£ÉAiÀÄ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É JAzÀgÉãÀÄ?
  2. Write a note on Private Audit. SÁ¸ÀV ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É §UÉÎ n¥Ààt §gɬÄj.
  3. Write a note on working papers. ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£Á PÁUÀzÀ ¥ÀvÀæUÀ¼À §UÉÎ n¥Ààt §gɬÄj.
  4. What is test checking? ¥ÁæAiÉÆÃVPÀ vÀ¤SÉ JAzÀgÉãÀÄ?

SECTION – B

«¨sÁUÀ - ©

II. Answer any THREE of the following questions. 10 marks each: 3 x 10 = 30 Marks AiÀiÁªÀÅzÁzÀgÀÆ ªÀÄÆgÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 10 CAPÀUÀ¼ÀÄ:

  1. What is Internal Check? Distinguish between Internal Check and Internal Audit. CAvÀjPÀ vÀqÉ JAzÀgÉãÀÄ? DAvÀjPÀ vÀqÉ ªÀÄvÀÄÛ DAvÀjPÀ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£ÉUÀ½UÉ EgÀĪÀ ªÀåvÁå¸ÀUÀ¼À£ÀÄß w½¹.
  2. What is Final Audit? Bring out its Merits & Demerits. CAwªÀÄ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É JAzÀgÉãÀÄ? CzÀgÀ C£ÀÄPÀÆ® ªÀÄvÀÄÛ C£Á£ÀÄPÀÆ®UÀ¼À£ÀÄß «ªÀj¹.

Contd………

QP CODE 51825 Page No... 2

  1. Define ‘Audit Programme’. State its objectives & contents. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£É PÁAiÀÄðPÀæªÀĪÀ£ÀÄß ªÁåSÁ夹. CzÀgÀ GzÉÝñÀUÀ¼ÀÄ ªÀÄvÀÄÛ CqÀPÀUÀ¼À£ÀÄß w½¹.
  2. What is Vouching? Explain its objectives and importance. gÀÄdĪÁvÀÄ¥Àr¸ÀÄ«PÉ JAzÀgÉãÀÄ? CzÀgÀ GzÉÝñÀUÀ¼ÀÄ ªÀÄvÀÄÛ ¥ÁæªÀÄÄRåvÉ «ªÀj¹.
  3. Explain different modes of appointment of a Company Auditor. PÀA¥À¤ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀ£À £ÉêÀÄPÁwAiÀÄ ««zsÀ «zsÀUÀ¼À£ÀÄß «ªÀj¹.

SECTION – C

«¨sÁUÀ - ¹

III. Answer any TWO of the following questions. 15 marks each: 2 x 15 = 30 Marks AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹. vÀ¯Á 15 CAPÀUÀ¼ÀÄ:

  1. What is Auditing? Discuss its objectives & advantages. ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É JAzÀgÉãÀÄ? CzÀgÀ GzÉÝñÀUÀ¼ÀÄ ªÀÄvÀÄÛ C£ÀÄPÀÆ®UÀ¼À£ÀÄß ZÀað¹.
  2. Define verification of assets & liabilities. How do you verify the following assets & liabilities? D¹Û ªÀÄvÀÄÛ dªÁ¨ÁÝjUÀ¼À ¸ÀvÀå±ÉÆÃzsÀ£É ªÁåSÁ夹. PɼÀV£ÀªÀÅUÀ¼À §UÉÎ ºÉÃUÉ ¸ÀvÀå±ÉÆÃzsÀ£É ªÀiÁqÀÄ«j. a) Stock in trade ¸ÀgÀPÀÄUÀ¼ÀÄ b) Debentures ¸Á®¥ÀvÀæUÀ¼ÀÄ
  3. What is investigation? How do you investigate on behalf of owner when fraud is suspected? vÀ¤SÉ JAzÀgÉãÀÄ? ªÀiÁ°ÃPÀ£ÀÄ ªÉÆøÀ DVzÉ JAzÀÄ C£ÀĪÀiÁ£À ¥ÀmÁÖUÀ ºÉÃUÉ vÀ¤SÉ ªÀiÁqÀÄ«j.
  4. What is Continuous Audit? Explain the difference between Continuous Audit and Final Audit ¤gÀAvÀgÀ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É JAzÀgÉãÀÄ? ¤gÀAvÀgÀ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£É ªÀÄvÀÄÛ CAwªÀÄ ¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£ÉUÉ EgÀĪÀ ªÀåvÁå¸ÀUÀ¼À£ÀÄß w½¹.

SECTION – D

«¨sÁUÀ – r

Note: Compulsory question for 80 marks scheme only ¸ÀÆZÀ£ÉUÀ¼ÀÄ: 80 CAPÀUÀ¼À ¥Àæ±Éß ¥ÀwæPÉUÉ EgÀĪÀ PÀqÁØAiÀÄ ¥Àæ±ÉßUÀ¼ÀÄ Answer any ONE of the following question, 10 marks each: 1 x 10 = 10 Marks AiÀiÁªÀÅzÁzÀgÀÆ MAzÀÄ ¥Àæ±ÉßUÉ GvÀÛj¹, vÀ¯Á 10 CAPÀUÀ¼ÀÄ:

  1. Write a note on Audit report. ‘¯ÉPÀÌ ¥Àj±ÉÆÃzsÀ£Á ªÀgÀ¢’ PÀÄjvÀÄ n¥Ààt §gɬÄj.
  2. What is interim Dividend? What points should be considered for the declaration of interim Dividend? ªÀÄzsÀåAvÀgÀ ¯Á¨sÁA±À JAzÀgÉãÀÄ? D ¯Á¨sÁA±ÀªÀ£ÀÄß WÉÆö¸ÀĪÁUÀ AiÀiÁªÀ CA±ÀUÀ¼À£ÀÄß UÀªÀÄ£ÀzÀ°èlÄÖPÉƼÀî¨ÉÃPÀÄ?