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2nd Year B.B.S.

2nd Term Improvement Examination 1993


Department of Management
Subject: Auditing
Course No: 222
Total Time: 3 Hours

Total Marks: 40

( Marks for each question are given on the right margin. Answer any four of the
following questions.)
1. a) Define Auditing. What are the objectives of auditing? Explain what benefits

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can be expected from audit of business accounts?


2. a) Distinguish between fraud and errors?
b) What are the different kinds of errors?
c) How different kinds of frauds can be detected?

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3. a) What do you understand by the term vouching?


b) How would you vouch the following items and to what special points will

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you direct your attention while doing so?


i) Cash Sales

ii) Directors fees

realization of an insurance claim

iii) Receipt against

iv) Proceeds of bills receivable

4. a) An auditor is not a valuer. An auditor is intimately concerned with


b)
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value. -How can you reconcile these two statements?


State the different aspects of verification.

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What do you mean by internal control and internal check system? Examine

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the position of an auditor of a limited company in relation to internal check


operating in the business.
6.

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Write short notes on: (42.5)


a) Audit programme;

b)Audit note book;

c) Routing checking

d) Audit report

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