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CA IPCC : Question Paper (with Answers) - AUDITING & ASSURANCE (Hindi) Nov 2013

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CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi
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M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group-II\6. A & A\Ist\Sunil Kumar\8-4-14 M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group-II\6. A & A\IInd\Sunil Kumar\10-4-14 iz'ui= & 6 % vads{k.k rFkk vk'oklu iz'u la[;k 1 vfuok;Z gSA 'ks"k N% iz'uksa esa ls fdUgha ik p ds m kj nsosaA iz'u 1 fuEu dh ppkZ djsa % (a) dbZ gkfu;ksa ds ckotwn ,d vads{k.k dks vkjaHk djus ds fy, vads{k.k dk;Z e dh vko';drk gSA 5 vad (b) O;kogkfjd foKku dk fo"k; utnhdh :i ls vads{k.k ds fo"k; ls tqM+k gqvk gSA 5 vad (c) vads{k.k lk{; dh fo'oluh;rk blds lzksr] iz fr rFkk ifjfLFkfr ftlls bls izkIr fd;k tkrk gS ds }kjk izHkkfor gksrk gSA 5 vad (d) SA 530 ds vuqlkj] vads{k.k uewuk dk vFkZ] uewuk fMtkbu] uewuk vkdkj rFkk ijh{k.k ds fy, enksa dk p;uA 5 vad m kj dbZ gkfu ds ckotwn fuEu vk/kkjksa ds dkj.k ,d vads{k.k dks vkjaHk djus ds fy, (a) vads{k.k dk;Z e dh vko';drk gS%& (i) vads{k.k dk;Z e vads{k.k vkjaHk djus ls iwoZ vads{k.k ds {ks= dh lwph cukrk gSA (ii) mlesa vads{k.k le; fy[kk gksrk gS blfy, ;g vads{k.k ;kstuk dk 'ksM~;wy cu tkrk gSA (iii) deZpkjh ftUgsa vads{k.k dk;ZHkkj lkSik tkrk gS Hkh of.kZr jgrs gSA ;g QeZ dh lalk/ku vkcaVu dh ;kstuk gSA (iv) ;g vads{k.k ds nkSjku tkap fd, tkus okyh izf ;k dks fufnZ"V djrk gSA (v) D;ksafd vads{k.k dk;Z dks fu"ikfnr fd, tkus okys izf ;k ds fofHkUu rRo esa foHkDr fd;k tkrk gS] vads{k.k dk;Z e vads{k.k fu"iknu ds nkSjku ekxZn'kZd pkVZ vFkok tkap lwph ds :i esa dk;Z djrk gSA (vi) D;ksafd izR;sd dk;Z dk izHkkjh deZpkjh fufnZ"V jgrk gS rFkk os dk;Z e ij gLrk{kj djrs gS] ;g vads{k.k lgk;d ls m kjnkf;Ro dks fudkyrs gSA (vii) vads{k.k dk;Z e ls vads{k.k deZpkjh dh ofd x isij dh leh{kk dh tk ldrh gS tks fo kh; fooj.k ij fjiksfV x djus ls iwoZ fu"iknu dk vkadyu ds fy, lanHkZ dk vk/kkj ls lgk;rk djrk gSA (viii) ;g fu"iknu rFkk ;kstuk dh Mk;jh rS;kj djus rFkk vads{k.k esa fyIr tu'kfDr rFkk le; ds fy, xzkgdksa dks fcfyax ds fy, vk/kkj esa Hkh lgk;rk djrk gSA (b) O;kogkfjd foKku dk fo"k; fudV :i ls vads{k.k ds fo"k; ds ykHk tqM+k gS% vads{k.k Chartered of India dk {ks =The ,dInstitute fo"k; dsof:i esa fo kh;Accountants rFkk xSj&fo kh; lanHkZ nksuksa esa fofHkUu vfHkdFku

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