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GRItJP.nPAPER"
AUDtTINGANDASSURANCE

- PAl'll. 2
AUDITINGAND ASSURANC!'
RollNo. .............................
G.OUP

Total No. of Printed Pages - 4

Total No. of Questions ~ 7

Maximum Marks - 100

Time Allowed - 3 Hours

SME-H
Answers to questions are to be given only in English except in the case of candidates who have
opted for Hindi Medium. If a candidate has not opted for Hindi medium, his answers in Hindi
will not be valued.
Question No.1 is compulsory.
Attempt any five questions from the remaining six questions.
Marks
1.

2.

Discuss on the following:


(a)

Shares issued at a discount.

(b)

Ceiling on number of audits in a company to be accepted by an auditor.

(c)

Purposes of providing depreciation.

(d)

Filling of a casual vacancy of auditor in respect of a company audit.

(a)

Explain the concept of "True and Fair" view.

(b)

Mention the areas in which differing accounting policies are encountered and

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10

how that would be disclosed?

3.

4.

10

(a)

What are the duties of Comptroller and Auditor General?

(b)

State any six basic elements of the Auditor's Report.

(a)

What are the factors that are to be considered while designing a confirmation

8'

request?
(b)

Distinguish between Auditing and Investigation.


SME-H
\ .

8
P.T.O.

(2)
SME-H

5.

(a)

Marks

What are the eight audit points to be considered by the auditor during the

audit of a Hospital?
(b)

As an auditor, how will you verify application and allotment money received

on shares issued for cash?

6.

(a)

What are the audit working papers? Discuss various contents of current file.

(b)

Explain, what are the factors to be considered while "Vouching of travelling

expenses" ?

7.

Write short notes on any four ofthe following:

(a)

Audit of discounted bills receivable dishonoured.

(b)

Auditor's lien.

(c)

.Inherent risk.

(d)

Cut-off arrangements.

(e)

Examination in depth.

SME-H
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SME...H
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