Information Assurance ADC 2/4 Semester/Term 2024
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UNIVERSITY OF THE PUNJAB
Associate Degree of Commerce (2 Years): Fourth Semester - Spring 2024 :
• Roll No.
Subject: Audit & Assurance
Course Code: ADC-211
Time: 3 Hrs. Marks: €
THE ANSWERS MUST BE ATTEMPTED ON THE ANSWER SHEET PROVIDED
Q.1 Answer the following short questions.
a)
C）
d）
e）
Substantive procedure (ISA330)
Concept of accountability & stewardship
Need for planning of an audit. 3
Risk-based approach to auditing. 3
Non-statistical sampling 3
(5x6=30)
Q.2
Q.3
Q.4
Answer the following questions.
（3x10=30）
Discuss the general principles of gathering of an audit evidence (SA 500)? 3
What are the elements of an Annual Audit Report as per ISA 700? 4
What are the qualifications and disqualifications of an auditor of public limited
companies in Pakistan under the provisions of Companies Act 2017?
5
