Advance Auditing (ACC-255) | Question Paper 2081 | BBS 4th Year | MGMT - TU
advance auditing acc-255 question paper 2081 bbs 4th year mgmt tu
DR Gurung
Looking for the Advance Auditing (ACC-255) Question Paper 2081 for BBS 4th Year (4 Yrs. Prog.) under Tribhuvan University (TU)? This question paper is an essential resource for BBS students majoring in Management (MGMT), especially those preparing for the Advance Auditing course. Advance Auditing (ACC-255) Question Paper 2081 BBS 4th Year MGMT - TU includes vital questions based on the latest syllabus of ACC-255, reflecting the key areas like audit planning, internal control systems, vouching, verification, and audit report writing. Practicing with this Advance Auditing TU question paper 2081 helps students understand exam patterns, question trends, and important auditing concepts.
The BBS 4th Year Advance Auditing (ACC-255) Question Paper 2081 serves as a crucial tool for students under the 4-Year BBS Program of TU. With a focus on enhancing auditing knowledge, this past paper - Advance Auditing (ACC-255) Question Paper 2081 BBS 4th Year MGMT - TU aligns with the updated Tribhuvan University MGMT curriculum, helping students revise core topics efficiently. This Advance Auditing ACC-255 BBS 4th Year Question Paper, and TU 2081 Past Papers make this content discoverable for learners and educators searching for reliable academic resources. Master your exams with this trusted Advance Auditing question paper from 2081 and boost your academic success.
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Advance Auditing (ACC-255) Question Paper 2081 BBS 4th Year MGMT TU.
TRIBHUVAN UNIVERSITY (TU)
Advance Auditing
Subject Code: ACC-255
Year: IV Year/MGMT
Program: BBS 4 Year Program
Level: Bachelor
Year: 2081-2025
Full Marks: 100
Time: 3 hrs.
Time: 3 hrs.
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✅ BBS 2nd Year 2081-2025 Exam Question Papers:
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✅ BBS 1st Year 2081-2025 Exam Question Papers:
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Business Statistics (MGT-202) | Question Paper 2081-2025 | BBS 1st Year | MGMT - TU.
Financial Accounting and Analysis (MGT-211) | Question Paper 2081-2025 | BBS 1st Year | MGMT - TU.
Microeconomics for Business (MGT-207) | Question Paper 2081-2025 | BBS 1st Year | MGMT - TU.
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Group "A"
Brief Answer Questions: [10x2=20]
Attempt ALL Questions:
1. Write briefly about the origin of audit.
2. State any two scopes of auditing.
3. Write any two disadvantages of audit program.
4. Make difference between final and continuous audit.
5. Write any two objectives of internal check.
6. What is mechanized accounting?
7. What is audit evidence?
8. Differentiate between depreciation and fluctuation.
9. What is unclaimed dividend? Point out its accounting treatment.
6. What is mechanized accounting?
7. What is audit evidence?
8. Differentiate between depreciation and fluctuation.
9. What is unclaimed dividend? Point out its accounting treatment.
10. Describe briefly about the qualities of an auditor.
Group "B"
Descriptive Answer Questions [5x10=50]
Attempt any FIVE questions.
11. Briefly describe about concept of audit working paper. Also, write the features that are necessary for good audit working paper. (2+8=10)
12. What is routine checking? What are the functions needed to perform while carrying out routine checking? Also, wr1te down the advantages and disadvantages of routine checking. (1+3+3+3)
13. Explain about the duties of an auditor on issue of share and reissue of forfeited share. (5+5)
14. Giving reasons for the effect of the following transactions on the profitability, suggest rectifying entries for each of the transaction where necessary. (5x2)
a. Th to of purchase book has been over ed by Rs.20,000.
b. Freight incurred on machinery of Rs. 200,000 has been posted to freight account as Rs. 20,000.
c. A credit purchase from Rita amounting to Rs. 60,000 has been posted to the Gita's account.13. Explain about the duties of an auditor on issue of share and reissue of forfeited share. (5+5)
14. Giving reasons for the effect of the following transactions on the profitability, suggest rectifying entries for each of the transaction where necessary. (5x2)
a. Th to of purchase book has been over ed by Rs.20,000.
b. Freight incurred on machinery of Rs. 200,000 has been posted to freight account as Rs. 20,000.
d. Sales return of Rs. 50,000 from Mathura was posted to return outward Book.
e. A purchase of machinery of Rs. 20,000 has been debited to purchase account.
15. State your opinion with reasons as an auditor, whether the following are capital or deferred revenue or revenue expenditure (5x2)
i. A company compensated Rs. I 0,000 to a worker who suffered in accident while working in factory.
ii. Rs. 30,000 was theft from shop at Saturday night.
iii. An allowance of Rs. 20,000 is paid to an employee for purchasing raw material.
iv. A motorcycle showroom purchased 2 Laptop at Rs. 150,000.
v. A Machine valued Rs. 2 million was purchased in two installments; one of Rs. 1 million and remaining Rs. 1 million after six month with 20% interest.
16.
(a)As an auditor, what advice you would give on the following decision taken by the Board of Directors? (2.5+2.5)
i. A Company incurred 200,000 preliminary expensed in the first year and because of the sufficient amount of profit at the end decided to write off whole preliminary expensed in that year.
ii. Gain of Rs. 100,000 by selling an old machine has been decided to distribute for the shareholders.
(b) Give your opinions as an auditor whether the following are reserves or provisions (5x1)
i. A company set aside Rs. 30,000 for paying income tax.
ii. Rs. 300,000 set aside for redemption of debentures.
iii. Rs. 200,000 set aside to meet the expense for repairing plant.
iv. Rs. 30,000 set aside to make discount to creditors.
iii. An allowance of Rs. 20,000 is paid to an employee for purchasing raw material.
iv. A motorcycle showroom purchased 2 Laptop at Rs. 150,000.
v. A Machine valued Rs. 2 million was purchased in two installments; one of Rs. 1 million and remaining Rs. 1 million after six month with 20% interest.
16.
(a)As an auditor, what advice you would give on the following decision taken by the Board of Directors? (2.5+2.5)
i. A Company incurred 200,000 preliminary expensed in the first year and because of the sufficient amount of profit at the end decided to write off whole preliminary expensed in that year.
ii. Gain of Rs. 100,000 by selling an old machine has been decided to distribute for the shareholders.
(b) Give your opinions as an auditor whether the following are reserves or provisions (5x1)
i. A company set aside Rs. 30,000 for paying income tax.
ii. Rs. 300,000 set aside for redemption of debentures.
iii. Rs. 200,000 set aside to meet the expense for repairing plant.
iv. Rs. 30,000 set aside to make discount to creditors.
v. Rs. 100,000 set aside for anticipated loss.
17. What do you mean by government auditing? Write its objectives and differentiate it with a commercial auditing. (2+5+8)
18. "Vouching is the backbone of auditing". Elucidate the statement by describing concept, importance and objectives of Vouching. (3+6+6)
19. How do you undertake the verification of following Liabilities. (3x5)
a. Preference Share capital ·
b. Loans
Group "C"
Analytical Answer Questions [2x15=30]
Attempt any TWO questions.
18. "Vouching is the backbone of auditing". Elucidate the statement by describing concept, importance and objectives of Vouching. (3+6+6)
19. How do you undertake the verification of following Liabilities. (3x5)
a. Preference Share capital ·
b. Loans
c. Trade creditors
d. Contingent liabilities
e. Outstanding liabilities.
Advance Auditing (ACC-255) Question Paper 2081 BBS 4th Year mgmt TU.
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