Auditing and Corporate Governance Question Paper 2022
Assam University B.Com 6th Sem Question Paper
TDC (CBCS) Even Semester Exam. September – 2022
COMMERCE (6th Semester)
Course No. : COMHCC-601T
(Auditing and Corporate Governance)
Full Marks 70
Pass Marks 28
Time: 3 hours
The figures in the margin indicate full marks for the questions
SECTION – A
Answer any ten of the following questions: 2 x 10 = 20
1. What do you mean by auditing?
2. Point out two objectives of auditing.
3. What is internal audit?
4. State any two rights of a company auditor.
5. State any two duties of company auditor.
6. State the prime qualification of a company auditor.
7. Define management audit.
8. Mention two features of cost audit.
9. Point out two basic considerations of audit in EDP environment.
10. Define Corporate Governance.
11. Point out two basic problems of governance leading to corporate failures.
12. Mention two major reforms relating to Corporate Governance in India.
13. Point out two features of business ethics.
14. Mention two characteristics of business values.
15. Mention two functions of CRISIL.
SECTION – B
Answer any five of the following questions: 10 x 5 = 50
16. Define auditing. Discuss the various classifications of audit. 3+7=10
17. Write a detailed note on audit planning. 10
18. State the qualifications of a company auditor. How a company auditor be removed? 5+5=10
19. Discuss the rights and duties of a company auditor. 5+5=10
20. Discuss the features of management audit. How is management audit different from cost audit? 5+5=10
21. Delineate the recent trends of auditing. 10
22. Narrate any two major corporate scandals in India. 5+5=10
23. Write a detailed note on conceptual framework of Corporate Governance. 10
24. Discuss the principles of business ethics. Also explain the advantages of business ethics. 5+5=10
25. Explain the functions of any two rating agencies of India. 5+5=10
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