Do you agree with the statement 'Accounting is a necessity while auditing is a luxury for a business enterprise'? Give reasons for your opinion and examine critically the role of auditing in the efficient, honest, and economical conduct of a business concern.
What is the difference between Internal Control, Internal Check, and Internal Audit? Discuss the objects of internal audit.
What do you mean by Audit Programme, Audit Working Papers, and Audit Notebook? Give their advantages.
Elucidate the statement: "Accounting starts when book-keeping ends and auditing starts when accounting ends." Explain the advantages that accrue from audit.
How is remuneration of an auditor fixed in a company? Explain the powers and duties of auditors in a company.
Write short notes on: Test checking, Audit of Inventories in a Company, Bank Audit, Cost Audit, Basic Principles Governing an Audit.
Accountancy begins where book-keeping ends and auditing begins where accountancy ends. Elucidate this statement and discuss the objectives and advantages of auditing.
"An auditor is a watchdog and not a bloodhound." Explain this statement.