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Gauhati University Auditing and Corporate Governance Question paper 2024
2024
COMMERCE
(Honours Core)
Paper: COM-HC-6016
4 (Sem-6/CBCS) HC 1 (ACG)
(Auditing and Corporate Governance)
Time: Three hours
The figures in the margin indicate full marks for the questions.
Write the answers to the two Groups in separate books.
Group – A (Auditing) Marks: 40
1. Answer as directed: 1×4=4
(i) Auditing does not depend on Accounting. (State whether the statement is True or False)
(ⅱ) _______audit is done by the staff of the employer.(Fill in the blank)
(iii) A voucher is an evidence in writing. (Comment on the statement)
(iv) When an auditor gives opinion subject to certain observation, such opinion is termed as ______ opinion. (Fill in the blank)
2. Answer the following: 2×3 = 6
(a) What do you mean by audit programme?
(b) Mention two objectives of audit report?
(c) What is the meaning of continuous audit?
3. Write on the following: (any two) 5×2=10
(i) Auditor’s duty regarding errors and frauds
(ii) Five points of difference between Audit Report and Audit Certificate
(iii) General principles of vouching
(iv) Problem arising in verification of assets
4. Answer the following questions: (any two) 10×2=20
(i) What is internal control? Also discuss the objectives of internal control. 3+7 = 10
(ii) Explain the preparatory steps to be taken before accepting the appointment and before commencement of audit work by an auditor. 5+5=10
(iii) What are the objectives of verification of assets? What are the factors to be considered for valuation of assets? 5+5=10
(iv) What do you mean by a ‘qualified report’? Give specimen of a qualified report of a limited company.
Group-B (Corporate Governance) Marks: 40
1. Answer the following questions as directed: 1×4 = 4
(a) The chief features of _______theory of corporate governance is separation of ownership and control.
(Fill in the blank)
(b) With which of the following terms corporate social responsibility relates to?
(i) Ethical conduct
(ii) Environmental practice
(iii) Community investment
(iv) All of the above
(Choose the correct alternative)
(c) Business ethics refers to right or wrong behaviour in business decision.
(Write whether the statement is correct or incorrect)
(d) Green governance is also known as_______governance. (Fill in the blank)
2. Briefly answer the following questions: 2×3=6
(a) Write two general principles of corporate governance.
(b) Write two factors influencing business ethics.
(c) Write two elements of corporate governance.
3. Answer any two from the following questions: 5×2 =10
(e) Explain the objectives of corporate governance.
(b) Explain the role played by ethics committee in a corporation.
(c) Write shortly the advantages of corporate social responsibility.
4. Answer any two questions from the following: 10×2 = 20
(a) Discuss various approaches of business ethics in the context of Indian corporations.
(b) Define corporate philanthropy. In this regard, narrate some of the relevant philanthropic programme undertaken by a company.
(c) What is clause 49 of listing agreement? Where is it applied? Mention the principal mandatory provisions of clause 49.
(d) Discuss the major corporate scandals in India with its relevant causes.
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Analysis of Gauhati University Auditing and Corporate Governance Question Paper 2023
The examination paper, for Auditing and Corporate Governance in 2023 at Gauhati University’s BCom 6th Semester delves into auditing and corporate governance topics. The test comprises two sections, each focusing on areas such as control audit objectives, requirements, for company auditors and fundamental principles of governance.
In Group A the focus is on auditing. Includes discussions on audit definitions, auditor qualifications for companies computer based auditing methods and internal check systems. These questions test students’ knowledge of auditing principles, techniques and the roles of auditors in ensuring compliance and integrity.
Group B concentrates on corporate governance topics such as governance practices, business ethics, corporate philanthropy and the link between social responsibility (CSR) and ethical business practices. The questions also cover dilemmas in business settings, codes of conduct related to governance standards, signs of corporate downfall and provisions for CSR as per the Companies Act of 2013.
Also Read: Gauhati University BCom 6th Sem Notes and Solved Question Papers
Last words
The difficulty level of the Gauhati University BCom 6th Semester Auditing and Corporate Governance Question Paper for 2023 seems balanced. It challenges students to display a grasp of the subject matter while maintaining fairness, in question formulation.
