IGNOU| ELEMENTS OF AUDITING (ECO - 12)| QUESTION PAPER – (DEC

IGNOU| ELEMENTS OF AUDITING (ECO - 12)| QUESTION PAPER – (DEC - 2023)| (BDP)| ENGLISH MEDIUM

Note: Attempt any five questions. All questions carry equal marks.

1. Discuss the secondary objectives of an audit. 10

2. What are the essential points that must be kept in view at the time of installing the system of internal check? 10

3. (a) What are the main items to be incorporated in drafting an Audit Programme? 5

(b) What are the advantages of an Audit Note Book? 5

4. How would you vouch the following items? 5+5

(a) Cash sales

(b) Payments to creditors

5. What do you mean by verification of assets? Discuss the process of verification of assets. 3+7

6. Discuss the preliminaries (requirements) before commencement of the audit of a company. 10

7. What is the duty of a company auditor in relation to its divisible profits? 10

8. Distinguish between the following: 5+5

(a) Report and Certificate

(b) Auditing and Investigation

9. Write short notes on any two of the following: 5+5

(a) Qualified Report

(b) Internal Audit

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