Total No. of Questions : 6] SEAT No.

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[Total No. of Pages : 2

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M.Com. - (Part-II)

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324 : SPECIALISED AUDITING

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GROUP- A : Advanced Accounting And Taxation

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(CBCS Pattern) (Semester - III)

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Time : 3 Hours] 1 [Max. Marks : 60

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Instructions to the candidates:
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1) Q1 & Q6 are compulsory

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2) Solve any Three Questions from Q2 to Q.5.

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3) Figures to the right side indicate full marks.

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Q1) Fill in the Blanks (Any Six). [6]

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i) Section 44AD is not applicable for assesses with professions listed under

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section______.
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a) 44 AC b) 44 AD
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c) 44 AE d) 44 AA
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ii) A_________ is an examination of a tax payers books of Accounts.

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a) Tax Audit b) Proprietary Audit

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c) Special Audit d) Final Audit

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iii) Continuous Audit is specially needed for _______.

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a) Trading concern b) Small concern
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c) Manufacturing company d) Banking company

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iv) _______ covers the checking of every carry forward, posting to ledger
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accounts & balancing of Accounts.

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a) Routine checking b) Proper checking

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c) Checking d) Vouching
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v) Audit of Bank is an example of _______.

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a) Statutory Audit b) Balance Sheet Audit

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c) Concurrent Audit d) All of the above

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P.T.O.
 vi) Effective internal check system reduces.

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a) Liability of auditor b) Work of auditor

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c) Responsibility d) Both (a) & (b)

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vii) The registrar shall audit or cause to be audited by some person authorized

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by him, the accounts of every registered society at least______.

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a) Once a year b) Twice a year
c) Monthly
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viii) The Appointment of an Auditor is done by _______ of Co-operative

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Societies.
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a) Registrar b) Management

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c) Share holders d) Government

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Q2) What is Audit under GST law? Explain procedure of GST Audit. [14]
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Q3) What is Internal Audit? Explain scope and Nature of Internal audit. [14]
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Q4) What are the special point to be consider while conducting Bank Audit? [14]
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Q5) What are the provision of multistate cooperative society act 2002? [14]
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Q6) Write a short notes (any 2) [12]

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a) Explain the legal provision of Tax Audit.

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UIS 44AB of Income Tax Act 1961

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b) Areas of Internal Audit

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c) Audit Report of Bank

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d) Special features of Audit of Cooperative society.

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