B. Com - Bachelor of Commerce 4th Semester
Auditing & Secretarial Practice
Paper: BCM-403
Time Allowed: Three Hours] [Maximum Marks: 80
Note:- Attempt FOUR short answer type questions from Section A. Attempt TWO questions each from Sections B and C respectively. Each question in Section A carries 5 marks and each question in Sections B and C carries 15 marks.
SECTION-A
I. Distinguish between Investigation and Auditing.
II. Distinguish between Continuous Audit and Periodic Audit.
III. Explain briefly about the internal check system.
IV. Write a brief note on the secretarial audit.
V. Differentiate between Motions and Amendments.
VI. Write a short note on Audit Committee.
SECTION-B
VII. What do you mean by auditing? Discuss its objectives and advantages.
VIII. What do you understand by 'Internal Control'? Differentiate between 'Internal Check' and 'Internal Audit'.
IX. Explain audit report and give in detail the kinds of auditor's reports.
X. How are the auditors of a Joint Stock Company appointed and removed? Discuss in the light of provisions given under the Companies Act, 2013.
SECTION-C
XI. Discuss duties and responsibilities of a Company Secretary.
XII. What are various kinds of meetings that can be held by a company? Explain the requisites of a valid meeting.
XIII. As a company secretary draft a suitable notice and agenda for the Annual General Meeting of a company.
XIV. Define the term 'less space minutes'. Explain in detail the statutory provisions regarding the keeping of the minutes of company meetings.
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