1. Define Auditing and what are the objects of Audit?
2. Explain the rights and duties of an independent and company
Auditor.
3. List out the steps taken by Auditor before commencement of
Auditing.
4. Distinguish between the following:
a) Auditing and Accounting
b) Auditing and investigation
c) Interim Audit and Continuous Audit
d) Management Audit and private Audit
e) Government Audit and Annual Audit
f) Internal check and internal Audit
5. Define errors and Fraud. what are the types of errors and Fraud.
6. Define Audit program. Explain the different types of Audit program.
7. What are Audit working papers? What are the usual contents of a
working paper.
8. Vouching is the essence of Audit. what points should be observed while
examining and vouching of a company?
9. Audit working papers are property of Auditor. Discuss.
10. Define internal control. What are objectives and types of internal
control.
11. Describe essential features of internal control also discuss which kind
of interest an auditor may have in internal Audit.
12. List the basic Audit Techniques of Audit. Discuss any three of them.
13. List the basic Audit Evidences. Discuss any three of than.
14. What is divisible profit. Explain in detail the difficulties in determination
of divisible profit.
15. Draft an qualified audit report for the shareholders of the company
SECTION —B
1. Explain the powers and functions of C.B.R
2. What do you mean by self assessment scheme write its main features.
3. What is the basic of income tax law and practice in Pakistan.
4. Describe the powers and function of income tax officers.
5. Short Notes:
1. Total tax able income
2. Person
3. Assesses
4. Resident and non—resident
5. Previous Year
6. Registered Firm
7. Appellate Tribunal
8. Income Year
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