Auditing Chapter wise questions

Chapter1: Introduction

1. What do you mean by Auditing? Discuss its Objects?

2. “An Auditor is a Watch dog not a blood hound” Discuss

3. What are the essential qualities of an Auditor apart from statutory qualifications?

4. Distinguish between Investigation and Auditing?

5. Distinguish between Accountancy and Auditing?

Chapter 2: Types of Auditing

1. Explain the different types of Audit

2. Distinguish between Internal Audit & External Audit

3. Explain statutory Audit. What are its Characteristics?

4. Difference between Interim Audit & Internal Audit?

Chapter 3: Audit Programme:

1. What is an Audit Programme and explain it advantages?

2. What is Audit Note Book? What are its contents and How is its useful to the Auditors?

3. What are the working papers of the Auditor and who is the owner of these papers.

4. Write Short notes on the following: a. Routine Checking b. Test Checking c. Use of Special Ticks.

5. What do you understand by Audit Committee? Discuss their functions and how these can be made successful?

6. Write a note SAP-15?

7. Draw up a Audit Programme for an Educational Institution.

Chapter4: Audit Evidence:

1. Discuss various types of Evidence which may be used in a Audit?

Chapter 5: Internal Control, Internal check and Internal Audit:

1. What is Internal Control? How is it different from Internal Audit?

2. Explain the term “Internal Control”, Internal Check and Internal Audit?

3. Design a suitable Internal Check for the following: a. Wage Payments b. Purchase c. Sales

Chapter 6: Vouching

1. “Vouching is the backbone of Auditing? Explain. 2. Explain the advantages and limitation of Mechanized accounting.


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