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In this Post we have uploaded Auditing and Corporate Governance Question Paper 2022, B.Com 6th Sem. which Can be Very Useful For Your GU B.Com 6th Semester Sessional or Final Examination. B.com 6th Auditing and Corporate Governance Question paper in PDF Gauhati University.
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Gauhati University Auditing and Corporate Governance Question Paper 2022
B.com 6 Semester Honors
Paper: COM-HC-6016
(Auditing and Corporate Governance)
Full Marks: 80
Time Three hours
The figures in the margin indicate full marks for the questions.
Answer Group-A and Group-B in Separate Answer books.
GROUP-A (AUDITING)
1. Answer as directed: (any four) 1x4=4
(i) Final audit starts after the end of the financial year. (State whether the statement is True or False)
(ii)_____audit is done by the staff of the employer. (Fill in the blank)
(iii) Write the meaning of fraud.
(iv) The auditor's report is addressed to the members of the company. (State whether the statement is True or False)
(v) Write two types of negative audit reports.
(vi) What is a management audit?
(vii) One of the objects of cost audit is to reconcile cost accounts and____accounts. (Fill in the blank)
(viii) Write the meaning of internal audit.
2. Answer the following: (any three)2x3 = 6
(i) What is meant by vouching?
(ii) Write the meaning of Audit Notebook.
(iii) Who is a company auditor?
(iv) Write two points of distinction between frauds and errors.
Gauhati University Auditing and Corporate Governance Question Paper 2022
3.Answer the following questions: (any two) 5 x 2 = 10
(i)Removal of a company's auditor
(ii) Features of a good internal check system
(iii) Advantages of an audit programme
(iv) Objectives of cost audit
Gauhati University Auditing and Corporate Governance Question Paper 2022
4. Answer the following questions: (any two) 10×2=20
(a) Discuss the auditor's duty regarding detection and prevention of errors and frauds. 10
(b) Discuss the contents of an audit report. 10
(c) What is the meaning of vouching of Cash Book? Write the procedure of vouching of cash sales. 2+8=10
(d) Describe the important advantages of cost audit. 10
(e) What is meant by 'continuous audit'? State the merits and demerits of such an audit. 2+8=10
GROUP-B ( CORPORATE GOVERNANCE)
Answer the following questions as directed: (any six) 1×6=6
(a) A company cannot issue redeemable preference share for a period exceeding
(i)5 years
(ii) 10 years
(iii) 15 years
(iv) 20 years
(Choose the correct answer)
(b) The concept of corporate social boro responsibility originated in which period?
(i) 1920's and 1930's.
(ii) 19th century
(iii) 1980's and 1990's
(iv) 1960's and 1970's
(Choose the correct answer)
(c) In which year Maxwell Communication Corporate was established?
(i) 1974
(ii) 1982
(iii) 1964
(iv)1994
(Choose the correct answer)
(d) Pillar of corporate sustainability is
(i) the environmental pillar
(ii) the social pillar
(iii) the economic pillar
(iv) All of the above
(Choose the correct answer)
(e) As per the Companies Act, 2013, the maximum strength of directors on the Board is 15. (True/False)
(f) Every Director can have only one DIN (Director Identification Number) (True/False)
(g) Write the full form of UNDO.
(h) The German model of corporate gover is two-tier board model. (Indicate whether True or False)
Gauhati University Auditing and Corporate Governance Question Paper 2022
2. Answer very briefly of the following: (any two) 2×2=4
(a) What is meant by corporate philanthropy?
(b) What is green governance?
(c) Write two features of corporate governance.
(d) What is meant by business ethics?
Gauhati University Auditing and Corporate Governance Question Paper 2022
3. Write short answer of the following: (any two)5x2 = 10
(a) Discuss the benefits of corporate sustainability.
(b) Explain the factors which affect business ethics.
(c) Explain the principle of corporate governance.
(d) Discuss the differences between ethics and morality.
Gauhati University Auditing and Corporate Governance Question Paper 2022
4. Write long answers of the following: (any two) 10×2=20
(a)Write the meaning of good corporate governance. Discuss any two theories of corporate governance. 2+(4×2) = 10
(b) Describe about the major corporate scandals in India.
(c) Discuss the essential requisites for good ethics programme.
(d) Explain different provisions of the Companies Act, 2013 relating to corporate social responsibility.
(e) Explain the arguments in favor of and against corporate social responsibility.
Gauhati University Auditing and Corporate Governance Question Paper 2022
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