Q.P. Code - 51324 Page No... 1
Final Year B.Com. Degree Examinations
October/November 2014
Directorate of Distance Education
COMMERCE
(DCC240) Paper: Law and Practice of Auditing
Time: 3 hrs] [Max.Marks: 70/80
Instructions to Candidates:
1. Students who have attended 30 Marks. IA Scheme will have to answer
for total of 70 Marks.
30 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄ°è §gÉzÀ «zÁåyðUÀ¼ÀÄ 70 CAPÀUÀ¼À ¥Àæ±ÉßUÀ½UÉ GvÀÛj¸ÀĪÀÅzÀÄ.
2. Students who have attended 20 Marks. IA Scheme will have to answer
for total of 80 Marks.
20 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄ°è §gÉzÀ «zÁåyðUÀ¼ÀÄ 80 CAPÀUÀ¼À ¥Àæ±ÉßUÀ½UÉ GvÀÛj¸ÀĪÀÅzÀÄ.
3. Note: Q. No. (14 or 15) in Section-D is compulsory for 80 Marks Scheme
only.
80 CAPÀUÀ¼À ¹ÌëģÀªÀjUÉ «¨sÁUÀ-r £À°ègÀĪÀ ¥Àæ±Éß ¸ÀASÉå 14 CxÀªÁ 15 PÀqÁØAiÀÄ.
SECTION – A «¨sÁUÀ – J
I. Answer any TWO questions. 5 Marks each. 2 X 5 = 10
AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹
. vÀ¯Á 5 CAPÀUÀ¼ÀÄ.
1. What is Audit Note Book? What are its advantages?
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á n¥Ààt ¥ÀĸÀÛPÀ JAzÀgÉãÀÄ? EzÀgÀ C£ÀÄPÀÆ®UÀ¼ÁªÀŪÀÅ?
2. What is a ‘Reserve’? Name the types of Reserves.
«ÄøÀ®Ä JAzÀgÉãÀÄ? CzÀgÀ ¥ÀæPÁgÀUÀ¼À£ÀÄß ºÉ¸Àj¹.
3. Distinguish between Accounting and Auditing.
¯ÉPÀ̱Á¸ÀÛç ªÀÄvÀÄÛ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ £ÀqÀÄ«£À ªÀåvÁå¸ÀUÀ¼À£ÀÄß w½¹.
4. Write a short note on Statutory Audit.
±Á¸À£À§zÀÝ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ£ÀÄß PÀÄjvÀÄ ®WÀÄ n¥Ààt §gɬÄj.
SECTION – B «¨sÁUÀ – ©
II. Answer any THREE questions. 10 Marks each. 3 X 10 = 30
AiÀiÁªÀÅzÁzÀgÀÆ ªÀÄÆgÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹
. vÀ¯Á 10 CAPÀUÀ¼ÀÄ.
5. Define Auditing. Explain briefly the objectives of Auditing.
¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ ªÁåSÁå ¤Ãr. ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ GzÉÝñÀUÀ¼À£ÀÄß ¸ÀAQë¥ÀÛªÁV «ªÀj¹.
6. What is ‘Internal Check’? Explain the Internal Check as regards purchases.
DAvÀjPÀ vÀqÉ JAzÀgÉãÀÄ? RjâUÉ ¸ÀA§A¢ü¹zÀAvÉ DAvÀjPÀ vÀqÉAiÀÄ£ÀÄß «ªÀj¹.
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