B. Com 4th Semester
Auditing & Secretarial Practice
Paper: BCM-403
Time Allowed: Three Hours] [Maximum Marks: 80
Note: Students are required to attempt four questions, from each Section each carrying 5 marks. Attempt two questions each from Sections B&C respectively.
SECTION-A
I. Write short notes on any four questions:
(a) Accounting vs Auditing
(b) Prevention of Errors and Frauds
(c) Objectives of Vouching
(d) Secretarial Audit
(e) Conduct of e-Voting
(f) Requisites of a valid meeting.
SECTION-B
II. An auditor is a watchdog and not a bloodhound. Discuss.
III. Write a note on various classes of audits.
IV. Explain the terms 'Internal Control'. 'Internal Check' and 'Internal Audit'.
V. Discuss the provisions of the Companies Act regarding appointment, disqualification, and removal of Auditor.
SECTION- C
VI. Discuss the duties and responsibilities of a Company Secretary.
VII. Define the term 'less space minutes'. Discuss the various provisions regarding the keeping of minutes.
VIII. Draft a suitable notice and agenda for the Annual General Meeting of a company.
IX. Explain the different types of resolutions that can be passed at company meetings.
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North India Campus