DU Auditing Question Paper 2022 [Dibrugarh University B.Com Hons CBCS Pattern]


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DU Auditing Question Paper 2022 [Dibrugarh University B.Com 6th Sem Hons CBCS Pattern]

Dibrugarh University B.com 6  Semester AUDITING 2022 Question Paper.

Name of the examination

Dibrugarh University BCom 6th Semester (CBCS)


B.COM (Hons.)

Subject Name


Subject /Paper Code

Paper: C-613

Full Marks





Auditing Question Papers
2022 (June/July)
Paper: C-613 (Auditing)
Full Marks: 80
Pass Marks: 32
Time: 3 hours.
The figures in the margin indicate full marks for the questions

1. (a) Fill in the blanks:                   1x4=4

(1) The auditor is accountable to the _______.

(2) Routine checking is a total process of accounting _______.

(3) A company can function within the limits prescribed by the documents on the basis of which it has been _______.

(4) A report is nothing but a _______ of facts.

(b) Write True or False:                 1x4=4

(1) The auditor helps in preparation and filing of tax returns of the firm.

(2) The verification of most of the assets is based on personal opinion guided by sound judgement and well-established practices.

(3) A company auditor is not an agent of the shareholders.

(4) A qualified report means an audit report which is clear.

2. Write short notes on any four of the following:                              4x4=16

(a) Internal control.

(b) Vouching of cashbook.

(c) Qualification of a company auditor.

(d) Removal of an auditor.

(e) Standard report.

3. (a) Define ‘auditing’. Discuss its advantages and limitations.     2+6+6=14


(b) What is ‘internal check’? What are its objectives? Distinguish between internal check and internal audit.    2+5+7=14

4. (a) What is ‘routine checking’? Discuss its advantages and limitations.          3+6+5=14


(b) What do you understand by ‘verification’? How would you verify the following assets? 2+(4x3)=14

(1) Freehold property.

(2) Investment.

(3) Cash at Bank.

5. (a) Discuss about the different rights, duties and liabilities of a company auditor.            5+5+4=14


(b) How would you, as a company auditor, undertake audit of share capital transactions? Discuss.     14

6. (a) What is ‘qualified report’? What are the grounds on which an auditor may qualify his report? Give a specimen of a qualified report.                            2+6+6=14


(b) Describe the general considerations which an auditor has to keep in mind while drafting his report.  14


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