DCM3202 PRINCIPLES AND PRACTICE OF AUDITING

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DCM3202 PRINCIPLES AND PRACTICE OF AUDITING
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SESSION july-august 2024
PROGRAM BACHELOR of COMMERCE (B.COM)
SEMESTER VI
course CODE & NAME DCM3202 & PRINCIPLES AND PRACTICE OF AUDITING
CREDITS 04

 

Set – 1st

Questions

 

  1. Analyze the role of auditing in providing assurance to the various stakeholders.

Ans: Auditing plays a pivotal role in providing assurance to various stakeholders by evaluating and verifying the accuracy, fairness, and compliance of financial and operational information.

Here’s an analysis

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  1. Elucidate the concept of internal check. Also explain how it is different from internal audit.

Ans: Concept of Internal Check

An internal check refers to a system within an organization where tasks and responsibilities are distributed among employees in such a way that the work of one employee automatically checks the work of another. This system minimizes errors, fraud, and inefficiencies by promoting

 

  1. Elaborate on the various types of audits conducted in large public sector listed companies in India.

Ans: In large public sector listed companies in India, several types of audits are conducted to ensure compliance with statutory requirements, maintain transparency, and uphold accountability.

Here is an elaboration on the

 

Set – 2nd

Questions

 

  1. Discuss the qualifications and disqualifications of an auditor of a Public limited company.

Ans: The qualifications and disqualifications of an auditor of a public limited company in India are primarily governed by the Companies Act, 2013.

Below is a detailed discussion:-

Qualifications of an Auditor

To be eligible for

 

 

  1. Analyze the chief points to keep in mind while undertaking the Audit of an educational institution.

Ans: Auditing an educational institution, whether a school, college, or university, requires careful consideration of specific aspects unique to such organizations.

Below is

  1. Analyze the challenges associated with the audit of local bodies.

Ans: Auditing local bodies such as municipalities, panchayats, and urban local governance organizations involves unique challenges. These institutions manage public resources and implement government policies at the grassroots level, making the audit process complex.

Below is an analysis of

 

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