Download JNTUA MBA 3rd Sem Supple 2015 Dec 12E01305c Auditing and Accounting Standards Question Paper

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Code: 12E01305c

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MBA (Finance) III Semester Supplementary Examinations July 2015

AUDITING & ACCOUNTING STANDARDS

(For students admitted in 2011, 2012 and 2013 only)

Time: 3 hours

Max Marks: 60

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Answer any FIVE questions

All questions carry equal marks

1. Define the concept of auditing and explain various types of audit.
2. What do you understand by "Internal check"? How does an auditor stand in relation there to?
3. What is vouching? What importance is it to an audit? How would you vouch purchases?

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4. What is "Audit report"? Explain the duties of auditor with regard to audit report.
5. Write the differences between routine report and special report.
6. Brief the following:
   1. AS1 - Disclosure of accounting policies.
   2. AS2 - Valuation of inventories.

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7. Write about:
   1. AS 20 – Earnings per share.
   2. AS 26 - Intangible assets
8. Write a detailed note on accounting standard of 6 relating to depreciation accounting.

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