Paper Code: C-693

Roll Number:
EXAMINATION: APRIL-MAY 2019
B.Com. (Honours) Part-III (Semester-VI)
Subject: Accounts Paper: Honours-II
Title: Auditing
Maximum Marks: 150 Duration: 3 hrs. (Part-A: 20 min. and Part-B & C: 2:40 hrs.)
Note: All questions are compulsory. Distribution of marks is given in the relevant section. In the question paper do not write
anything other than roll number.
lHkh iz'u vfuok;Z gSaA vadksa dk forj.k lEcfU/kr [k.Mksa esa fn;k x;k gSA iz’ui= esa vuqØekad ds vfrfjDr dqN Hkh uk fy[ksaA

PART - A
(MULTIPLE CHOICE QUESTIONS)

Note: Separate OMR Sheet for marking the correct options of multiple choice question paper is provided. Mark your option
on the OMR Sheet by properly darkening the circle.
cgqfodYih; iz’uksa ds lgh fodYi vafdr djus ds fy;s i`Fkd OMR Sheet nh xbZ gSA vius fodYi blh 'khV ij iw.kZ :i ls xksys
dks Hkj dj vafdr djsaA
Marks: 30 (20 Questions of 1.5 Marks each)

A-01: Auditing is …………. .

vads{k.k ------------ gSA
(A) an Art dyk (B) a Science foKku
(C) Art and Science both dyk ,oa foKku nksuksa (D) None of these buesa ls dksbZ ugha
A-02: Auditing starts when ………. ends.
vads{k.k izkjEHk gksrk gS tc ------------- lekIr gksrk gSA
(A) Book-keeping iqLrikyu
(B) Accountancy ys[kkdk;Z
(C) Investigation vuqla/kku
(D) None of these buesa ls dksbZ ugha
A-03: Auditing for very small business is ………… .
vads{k.k cgqr NksVs O;olk; ds fy;s --------- gSA
(A) Luxury foykflrk (B) Compulsory vko’;d
(C) Alternative oSdfYid (D) None of these buesa ls dksbZ ugha
A-04: The Chartered Accountants Act was passed in:
pkVZMZ vdkmUVs.V~l vf/kfu;e ikfjr fd;k x;k Fkk%
(A) 1980 (B) 1948 (C) 1950 (D) 1949

A-05: Continuous audit is suitable for ……………. .

lrr~ vads{k.k ------------ ds fy, mi;qDr gSA
(A) big institutions cM+h laLFkkvksa (B) small institutions NksVh laLFkkvksas
(C) general institutions lkekU; laLFkkvksa (D) None of these buesa ls dksbZ ugha
A-06: An audit programme should be …………… .
,d vads{k.k dk;ZØe ---------- gksuk pkfg,A
(A) Flexible ykspnkj (B) Clear Li"V
(C) Wider O;kid (D) All of these mi;qDZ r lHkh
 Paper Code: C-693
A-07: Prevention of fraud is the ………. object of auditing.
Ny&diV dh jksd vads{k.k dk ------------- mís’; gSA
(A) Primary izkFkfed (B) Subsidiary lgk;d
(C) Social lkekftd (D) None of these buesa ls dksbZ ugha
A-08: Audit of a trust is ……….. .
,d izU;kl dk vads{k.k ---------- gksrk gS%
(A) Compulsory vfuok;Z (B) Voluntary ,sfPNd
(C) Optional oSdfYid (D) None of these buesa ls dksbZ ugha
A-09: Vouching is:
izek.ku gS%
(A) Verification of assets lEifÙk;ksa dk lR;kiu (B) Examination of assets lEifÙk;ksa dk ijh{k.k
(C) Examination of entries izfof"V;ksa dk ijh{k.k (D) None of these buesa ls dksbZ ugha
A-10: The remuneration of company’s auditor is determined under section …………. .
dEiuh ds vads{kd ds ikfjJfed dk fu/kkZj.k /kkjk -------------- ds varxZr gksrk gSA
(A) 224(8) (B) 228 (C) 225 (D) 224(2)

A-11: The first auditor of a company is appointed by …………. .

dEiuh ds izFke vads{kd dh fu;qfDr --------- }kjk dh tkrh gSA
(A) Board of Director lapkyd e.My (B) Central Government dsUnz ljdkj
(C) Special Resolution fo’ks"k izLrko (D) Annual General Meeting okf"kZd lkekU; lHkk esa
A-12: Interim dividend paid under …………… .
vUrfje ykHkka’k dk forj.k ---------- ds vUrxZr fd;k tkrk gSA
(A) Section-210 /kkjk&210 (B) Section-205 /kkjk&205
(C) Section-228 /kkjk&228 (D) Section-208 /kkjk&208
A-13: Payment of unpaid dividend is made under section …………. .
Hkqxrku u fd;s x;s ykHkka’k dk Hkqxrku /kkjk ----------- ds varxZr gksrk gSA
(A) 205 (B) 205(B) (C) 205(C) (D) 204

A-14: The company act provides relief to the auditor under section ………. .
dEiuh vf/kfu;e dh /kkjk -------------- ds izko/kku varxZr vads{kd dks jkgr izkIr gSA
(A) 325 (B) 522 (C) 633 (D) 635

A-15: The main objective of internal check is ……….. .

vkarfjd fujh{k.k dk eq[; mís’; -------------- gSA
(A) to examine accounts ys[kksa dk ijh{k.k
(B) to distribute the audits among employee deZpkfj;ksa ds e/; dk;Z foHkktu
(C) to find out errors and fraud =qfV;ksa ,oa diV dks <w¡<uk
(D) None of these buesa ls dksbZ ugha
A-16: The accounts of a company are investigated on the demand of members of a company under section
…………..
dEiuh ys[kksa dk vuqla/kku lnL;ksa dh ek¡x ij /kkjk ----------- ds rgr fd;k tkrk gSA
(A) 335 (B) 235 (C) 236 (D) 237

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 Paper Code: C-693

A-17: Every voucher should be with ………… .

izR;sd izek.kd esa ------------ gksuk pkfg,A
(A) Date frfFk (B) Amount jkf’k
(C) Signature gLrk{kj (D) All of the above mi;qDZ r lHkh
A-18: Under which section a company auditor is appointed?
dEiuh vads{kd dh fu;qfDr fdl /kkjk ds varxZr gksrh gS\
(A) 224 (B) 226 (C) 228 (D) 230

A-19: Under which sections of Company’s Act the remuneration of the Auditor has been discussed?
dEiuh vads{kd ds ikfjJfed dk o.kZu dEiuh vf/kfu;e dh fdl /kkjk ds vUrxZr fd;k x;k gS\
(A) 224 (B) 224(8) (C) 225 (D) 225(8)

A-20: Liabilities for negligence is:

ykijokgh ds fy, nkf;Ro gS
(A) Criminal vijk/k (B) Civil nhokuh
(C) Other vU; (D) None of these buesa ls dksbZ ugha

PART - B
(SHORT ANSWER TYPE QUESTIONS)
Marks: 32 (4 Questions of 8 Marks each)

B-01: Discuss the techniques and principles of Auditing.

vads{k.k dh rduhdksa ,oa fl)kUrksa dh O;k[;k dhft,A
Or/vFkok

Define Investigation. Distinguish between Auditing and Investigation.

vuqla/kku dks ifjHkkf"kr dhft,A vads{k.k ,oa vuqla/kku esa vUrj crkb;sA

B-02: Discuss the objectives and importance of vouching.

izek.ku ds mn~ns’; ,oa egRo dks crkb;sA
Or/vFkok

Discuss the principles of verification.

lR;kiu ds fl)kUrksa dh foospuk dhft,A

B-03: Discuss the liabilities of Company Auditor.

dEiuh vads{kd ds nkf;Roksa dh O;k[;k dhft,A
Or/vFkok

Write qualification of an Auditor.

vads{kd dh ;ksX;rk,¡ fyf[k,A

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 Paper Code: C-693

B-04: What is Divisible Profit?

foHkktu ;ksX; ykHk D;k gS\
Or/vFkok

Discuss the professional ethics as per Chartered Accountant Act 1949.

pkVZMZ vdkmUVsUV vf/kfu;e 1949 ds vuqlkj is’ksoj uSfrdrk dh O;k[;k dhft,A

PART -C
(ESSAY TYPE QUESTIONS)
Marks: 88 (4 Questions of 22 Marks each)

C-01: Explain the meaning and types of Audit.

vads{k.k dk vFkZ ,oa izdkjksa dh O;k[;k dhft,A
Or/vFkok

What is Audit Programme? Describe its advantages and disadvantages.

vads{k.k dk;ZØe D;k gS\ blds ykHk ,oa gkfu;ksa dk o.kZu dhft,A

C-02: Define ‘Routine Checking’. Describe its advantages and disadvantages.

uSfR;d tk¡p dks ifjHkkf"kr dhft,A blds ykHk ,oa gkfu;ksa dk o.kZu dhft,A
Or/vFkok

Define verification and discuss its objectives. What are the duties of an Auditor in relation of verification?
lR;kiu dks ifjHkkf"kr dhft, ,oa blds mn~n’s ;ksa dk o.kZu dhft,A lR;kiu ds lEcU/k esa vads{kd ds D;k drZO;
gSa\

C-03: Discuss the rights and duties of an auditor of a company.

dEiuh vads{kd ds vf/kdkjksa ,oa drZO;ksa dk o.kZu dhft,A
Or/vFkok

How are the Auditors of a company appointed? Discuss.

,d dEiuh ds vads{kdksa dh fu;qfDr fdl izdkj dh tkrh gS\ o.kZu dhft,A

C-04: What are the duties of an Auditor in respect of provision for depreciation? Explain.
âkl ds vk;kstu ds lEcU/k esa ,d vads{kd ds D;k drZO; gSa\ O;k[;k dhft,A
Or/vFkok

What are the duties of an Auditor with regards to the audit of the share capital of a company?
,d dEiuh dh va’k iwath ds vads{k.k ds lEcU/k esa ,d vads{kd ds D;k drZO; gSa\

The End

Number of Printed Pages: 5 4 Date, Day: 29-04-2019 Monday

 Paper Code: C-693

Key to Part-A
(Objective Type Questions)
Paper Code: C-693

Question Answer Key

A-01: C

A-02: B

A-03: A

A-04: D

A-05: A

A-06: D

A-07: B

A-08: A

A-09: C

A-10: A

A-11: A

A-12: B

A-13: B

A-14: C

A-15: C

A-16: C

A-17: D

A-18: A

A-19: B

A-20: B

Number of Printed Pages: 5 5 Date, Day: 29-04-2019 Monday