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(8 pages) S.No. 1144 19UCM13/19UC 19UAF11/19U (For the candidates admitted from 2019-2020 onward 0/ ‘AL2 B.Com. DEGREE EXAMINATION, DECEMBER 2022 Fifth Semester AUDITING (Common for CA, A & F, FMA) Time : Three hours Maximum : 75 marks PART A — (15 x 1 = 15 marks) Answer ALL questions. 1. Auditing can be defined as (a) Preparation of books of accounts (b)~ An independent examination of books of accounts (c) Preparation of costing records (ad) None of these SoMlsonsenw BeuourD, quan twimssormed (2) SOTEGI YSSSMEEOMS sunilese (2) SATs GU YsSSorisallert Suit Sor BwWioy (Q) GCeacy usleysonar Bums peo (rr) @lenay argayLd Qevrena https://www.tnstudy.com Audit note book contains (ay Dates of reference (b) Detail of work done (©) List of unobtained and incomplete vouchers (a) All of the above SCAMS GM YSBSd eran SAWS) (A) @HlY CaHear (MH) Aawwriue CaseneouMesr eGlaugid (Q@) Qupducng worm YPWMowwent_wits sre st Osan utq wid (F) Gwe 2 eter ener ssid Which of the following proves helpful in declaration of interim dividend? (@) | Periodical audit Balance sheet audit (c) Continuous audit (d) Allof the above Qeom_senen TeysQsrone aAhaludes Geroaugnaceammla cg 2solerors 2 crengy ? (21) area sexflicns (4) Qovyslaew eSuy Sowll&enss (Q) OsnLt sensors (r) GwGe 2 érer Honors Hd Internal check is important for ———— (a) Small organization (b) Big organisation (Q~ Small and big both organisations (dq) None of these 2 S.No. 1144 https://www.tnstudy.com s BE Gerson BsoG PSA aig) (4) Alu sen (2) Gut snowy ; (@) Adw whpd Guu Q@ Sigur Cr) Qe stgayb Bedona Main object of Internal check is (a) Detecting errors and frauds (b) Checking (©) Verifying (a) Division of work among employees aséGergooruiler apsélus Gpréewd (21) Glanipsdr Dbpibd Gorshsenad sain Slso (<9) Gaergenertui_ed (SP amumisse (F) serpSlurteefent Gui Lens uslirey Internal control includes ———————. (a) Internal check (b) Internal audit (c) Interim audit (d) Both (a) and (b) 165 SLQUUTH QAed si mEGd (4) weéGsrgoncr (a) Ler santflians, (Q) Qorssno sarflécos (rr) Heir HVD (24) wMID (2) Vouching is (a) Examination of a (b) Verification of as (c) Examination of Entries (d) None of these srerHmWiey rests! (1) Garggdacner yWiay Aevise (4) Gersgidseatlesr sMuwics | (Q) edrafGasaflesr Gatioy (F) BQlener craayid Q\idve sets 3 S.No. 11-44 https://www.tnstudy.com 10. Voucher related to payment should | de signed by (a) Manager (b) Accountant (c} Responsible and authorised official (da) _All of the above Uembd Cegssiaigy Asmitume — sreng Fg @aQumruuslo\ucurr : (SH) @@ Gweorenit () Sewrsarenit (@) Surge Ddgb BHAssMseuuL oS (F) GwGe edrar Awensgd Meaning of Verification of assets is ————___ (a) Valuation of assets (b) Checking of ownership of assets (c) Checking of the title, possession of assets ® All of the above JenSs) EMule Quimper (a) Gensgidsaher vsSG (24) Gerggdaoflor 2 Menoonw ahlumig se ‘@ Asrsgssaler smo, BGRXY wom Leow aSwerhem efumisser (rt) GwGe 2 drat aeners 51d existence and First auditor of a company is appointed by the (a) Shareholders (b) Central Govt. (c) Company Law Board (d) Board of Directors Qe. slmcensgier — psd wiueutr (21) USMY Heit (24) WAS HE @ AlnacnsSler elu eumAund (F) QWwsearad Gp Somiléan swurareny 4 S.No. 1144 [PLO] https://www.tnstudy.com 11. 12. 13. Which of the following persons is qualified to be a company auditor? (a) Anemployee of the company (b) A body corporate (c) A person who is indebted to the company for an amount exceeding Rs. 1000 (ad) A practicing chartered accountant Dlebreu ud Butea wot Agcuargssiet SEMMSEOSLTETING QHss SEA uMeavi ? noes (21) Pgouanssler earyfluirr (%) QH LL Agiuemd (QD) AgecsZPLw |. 1000 &G God s_eruL Maier burr CF) @@ WIGA ULLW sessment Normally, a company auditor is appointed by the (a) Central Government (b) Shareholders (c) Board of Directors (d) Company Law board Guigers. 96 BpcmsPer gsenilsmauireri eo AusMssuuGsont (91) wsHw 17H (3) Ub Gsrpecr @Q) Qusepiec GY (F) Soeuerssler so eurfusid What is EDP? (a) Emergency Data Program (6) Electronic Data parity (c) Electronic Data Processing (d) Emerging Data Processing 5 S.No. 11414 https://www.tnstudy.com EDP aretipne creer? (A) MNousq soyoy Std (

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