Auditing Paper III October 2012 Mumbai University TYBAF Question Paper

TYBAF Question paper

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If you are looking for TYBAF Question paper of Auditing Paper III then your search ends here.

AUDITING PAPER III:

Q.1) As an Auditor of Paper lndia Private Limited, read and interpret the following Ledger in their books. Also, mention the documents to be examined by the Auditor while reading the said account: 8 marks

Q.2) State the important points to be checked by the Auditor while reading Fixed Assets Accounts of a pen manufacturing company. – 8 marks

Q.3) Discuss the provisions of Companies Act, 1956 pertaining to appointment of a Statutory Auditor. – 7 marks

Q.4) Briefly explain the special points to be considered while conducting the audit of a Cinema Hall. – 7 marks

Q.5) Fill in the blank from the options given and rewrite the entire sentence. – 1 mark
Amount of salary remaining unpaid as on Balance Sheet date pertaining to the last month of the accounting year is______
(a) added to Salary Expenses. (b) deducted from Salary Expenses.
(c) Shown as a Current Asset. (d) treated as income.

Q.6) Fill in the blank from the options given and rewrite the entire sentence. – 1 mark
To support Repairs and Maintenance Expenses _____ be accepted as documentary evidence. 
(a) hotel bill. (b) air ticket.
(c) labour bill. (d) Articles of Association.

Q.7) Fill in the blank from the options given and rewrite the entire sentence. – 1 mark
Audit working papers is the property of _____
(a) Central Government (c) Board of Directors
(b) lnvestigator (d) Auditor.

Q.8) Fill in the blank from the options given and rewrite the entire sentence. – 1 mark
“No opinion Audit Report” is also known as _____
(a) Negative Opinion Report, (c) Adverse Opinion Report,
(b) Disclaimer of Opinion, (d) Partial Opinion Report,.

Q.9) Fill in the blank from the options given and rewrite the entire sentence. – 1 mark
For the purpose of applicability of provisions of tax audit under lrrcome Tax Act, ‘1961, film acting in held to be a _____
(a) profession (b) business
(c) either profession or business (d) income from salary.

Q.10) State true or false. – 1 mark
A shareholder of a company cannot be appointed as the Statutary Auditor of the company.

Q.11) State true or false. – 1 mark
An Auditor is responsible for preparation of Balance Sheet of a company.

Q.12) State true or false. – 1 mark
Cash in Hand Account will never have Credit Balance.

Q.13) State true or false. – 1 mark
A partnership firm, where at least one partner is a Chartered Accountant can be appointed as Statutary Auditor of a company.

Q.14) State true or false. – 1 mark
To carry out the audit u/s 44 AB of lncome Tax Act, 1961, the Auditor has to be a Chartered Accountant.

Q.15) Match the column- – 5 marks

a. Hospital bed charges 1. Property Register
b. Theatre’s Income 2. Stock Register
c. Rent lncome 3. Patients Register
d. Scrap Sales 4. Investment Register
e. lnterest lncome 5. Ticket Sale Register.

 

Q.16) Explain “SA 501 Audit Evidence – Additional Considerations for specific items”. – 8 marks

Q.17) Explain the duties of the Auditor to vouch the expenses of a School. – 7 marks

Q.18) State the rights available to Statutory Auditor under the Companies Act, 1956. – 8 marks

Q.19) Elaborate the basic elements of a qualified report. – 7 marks

Q.20) State the duties of an Auditor to report in Form No. 3CD (under Tax Audit) with regard to Loan taken by the Assessee. – 4 marks

Q.21) State the duties of an Auditor to report in Form No. 3CD (under Tax Audit) with regard to Loan repaid by the Assessee. – 4 marks


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