*RAN-0361*
* R A N - 0 3 6 1 *
RAN-0361
T.Y.B.Com. (Sem-VI) Examination
October / November - 2019
Advance Accounting & Auditing - Paper-VII
k|Q“p : / Instructions
(1)
“uQ¡ v$ip®h¡g r“ip“uhpmu rhNsp¡ DÑfhlu ‘f Ahíe gMhu. Seat No.:
Fill up strictly the details of signs on your answer book
Name of the Examination:
T.Y.B.Com. (Sem-VI)
Name of the Subject :
Advance Accounting & Auditing - Paper-VII
Subject Code No.: 0 3 6 1 Student’s Signature
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RAN-0361 ] [1] [ P.T.O. ]
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ENGLISH VERSION
Instruction:
(1) As per the instruction no. 1 of page no. 1
(2) Figures to the right indicate full marks of the questions.
(3) To the point and clear answers are expected for all questions.
Q-1 Answer in brief: (10)
1. State qualifications of company auditor as per Companies Act, 2013.
2. What are the sources available to the company for declaration of dividend
as per Companies Act, 2013?
3. What points will you consider while preparing an investigation report
as an investigator?
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4. State importance of audit programme.
5. State provisions of Companies Act regarding appointment of cost auditor.
Q-2 (a) Discuss provisions of Companies Act, 2013 regarding appointment, (07)
removal and resignation of auditor,
(b) You are appointed as an investigator on behalf of an intending purchaser (07)
of a business. How will you investigate?
OR
(a) Discuss Civil and Criminal liability of an auditor under the Companies (07)
Act, 2013.
(b) What is an audit programme? What points are to be considered while (07)
preparing an audit programme?
Q-3 (a) Discuss provisions of Section 44 AB regarding Tax audit. (07)
(b) What is meant by a qualified report? When such report is given by the (07)
company auditor?
OR
(a) What points will you consider while preparing an audit programme of (07)
commerce college?
(b) Discuss provisions of Companies Act, 2013 regarding unpaid dividend (07)
account.
Q-4 (a) Write short note: (any one) (06)
1. EDP Audit
2. Coverage of business in Concurrent audit of Bank
3. Consideration while conducting investigation
(b) Distinguish between : (any one) (06)
1. Profit and Divisible Profit
2. Audit and Investigation
3. Management audit and Statutory audit
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