Information Assurance ADC/Associate Degree of commerce/BE 2/4 Semester/Term PU — University of the Punjab 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: 60
THE ANSWERS MUST BE ATTEMPTED ON THE ANSWER SHEET PROVIDED
Q.1 Answer the following short questions.
a)
d)
Substantive procedure (ISA330)
Concept of accountability & stewardship
Need for planning of an audit. 3
Risk-based approach to auditing 3
(5х6=ЗО)
e）
，Non-statistical samping 3
Answer the following questions.
（3x10=30）
Q.2
Discuss the general prineiples cf gatherng of an audi evidenoe （ISA 500）7 3
Q.3
What are the cerents of an Anrual Aadr Report Bs per ISA 700P 4
Q.4 What are the quaifications ard disaualfcatons of an audter of pubic Imted
companies in Pakistan under the provisions of Companies Act 20172
5
