Total Number of Pages-6 VI-CC-Com-XI

2023

COMMERCE

(Auditing and Corporate Governance )

Paper-CC-COM-XII
Full Marks : 80

Time : 3 hours

Answer all questions

The figures in the right-hand margin indicate marks

GROUP-A

1. Fill in the blanks or answer with one word: 1x 12

(a) A person who conducts on Audit is an

(b) Detecting errors, detecting frauds and pre

vention of frauds and errors are
objectives.

Turn Oher
 d Statutory Aue s
under cmpalry
of law
mdit prescrhed

(Which types of accounts are more rel1able

As
eVIdcnce In the court of
law 7
(e) Vouch1ng and venficatson mcans
0 The tenure of
for
appontmcnt of an sud1tor s
vears

aud1t s
concerned wth cxam1nation
of cost records, cost system and
ques
techn1
(h) Management audt s also known as
t) EDP stands for

Corporatc' is derrved from the latin word

bank was rcgarded as country's fist

tng thankung scam
 () Health and Safety of employee is a part of
CSR ofa company (TruelFalse)

GROUP-8

2. Answer any eight questions withn a three

sentences 28

(a) What is Aud1t 1

(b) Define Statutory Aud1t

(c) What is Aud1t Notebook ?

(d) Define internal check

(e) Define a voucher

What is corporate sustaunabd1ty

(g) What is window dressing ?

(h) What ts meant by corporate codes

() What is standard an aud1t1ng

 ( Whats Tax Audu

(GROUP -c
Amswer any cighu qucsthons with1n words
8
(a) Explain fwo mportant
dutics of auditor
(6) Dfference betwcen t ror and Fraud
(C What arc the obyectives of an
audt undependent
(d) What are the obectives of Internal Con
uot

(e) How to louh Cash Book

( Dscuss the crnmunal lab1lties of an Auditor
e State briefly the essential qualities of an
auditor

th) What s "Stakcholder Thcory" of Corporate

Governance
 o Whatis Whistle-iBlowe Policy
9Wnte some of ayn benefits of corpat
ocIal responsb1ity

GROUP- D
Amswer all of the follow ing qucsts

4. Discuss the detail about classsficatson af

Audn

Wnte down the features of a good mternal

check system

s. Expla1n cleatly about the status of a company

aud1tor

Or

Define management aud1t What are the spe

cial features of management aud1t
 ADiscuss the key features and principles of Corpo
rate Governance

Or

What are the reasons responsible for corpo

rate failures ?

7. Critically evaluate the environmental aspects of

CSR

Define CSR. Explain the factors favoring

social responsibility.

VICC-Com Xl
NA-9O0