IGNOU| ELEMENTS OF AUDITING (ECO - 12)| QUESTION PAPER – (DEC - 2022)| (BDP)| ENGLISH MEDIUM
BACHELOR'S DEGREE PROGRAMME
(BDP)
Term-End Examination
December - 2022
ECO-12
ELEMENTS OF AUDITING
Time: 2 Hours
Maximum Marks: 50
Note: Attempt any five questions. All questions carry
equal marks.
हिंदी माध्यम: यहां क्लिक करें
1. Define Auditing. Explain its objectives and importance. 2, 4, 4
2. "An auditor is watch-dog and not a blood-
hound." Explain this statement. 10
3. What is continuous audit? Discuss its advantages and
disadvantages. 3,7
4. What is routine checking? Explain its objectives and
functions. 2, 4, 4
5. "Auditor must first review the internal check system
prevalent in the organisation and then he must proceed for audit." Discuss
this statement with examples. 10
6. "In vouching payment, the auditor does not merely
seek proof that money has been paid away." Explain this statement with
examples. 10
7. How would you verify the following? 5 each
(i) Trademark
(ii) Stock
8. Describe briefly the main provisions of the company law
regarding the appointment and removal of an auditor. 5,5
9. Discuss the concept of Qualified Report. How does it
differ from Clean Report? 5, 5
***
ELEMENTS OF AUDITING SOLVED PAPERS PAGE LINK - Click here
IGNOU PAGE LINK - CLICK HERE
Also Read: