UGC NET Auditing Previous Year Questions
JRFSmart holds 25 previous-year questions on Auditing from UGC NET Commerce (Paper 2), filed under Unit 2: Accounting and Auditing, drawn from 16 of the 22 exam papers in the bank (2019–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Auditing
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Management audit | 4 |
| Vouching | 2 |
| Appointment of first auditors | 1 |
| Rights of a statutory auditor | 1 |
| Verification of fixed assets | 1 |
| Auditor's duties, rights, liabilities and report | 1 |
| Cost audit of material | 1 |
| Energy management and audit | 1 |
| Vouching of sales | 1 |
| Companies Act sections on auditors | 1 |
| Process of a management audit | 1 |
| Audit programme | 1 |
NTA repeat analysis
Auditing appears in 16 of 22 papers (73%), which JRFSmart rates as high frequency.
1 question in this topic has been verified as repeated in more than one paper.
Sample previous-year questions
Which section of the Indian Companies Act, 2013 among the following, provides for the appointment of first auditors by the Board of Directors within one month of the date of registration of the company?
Which one of the following consists of comparing entries in the books of account with documentary evidence in support thereof.
Which of the following types of audit report are termed together as modified reports as per standards on Auditing (SA) 705? A. Qualified Report B. Audit Report with an 'Emphasis of Matter' paragraph C. Disclaimer of opinion Report D. Adverse Report Choose…
Which of the following statement is incorrect for Management Audit?
Which of the following types of audit report is issued when the auditor concludes that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework ?
Which of the following statements are incorrect ? A. Management audit is not compulsory under any law. B. Vouching is concerned only with items of balance sheet. C. Section 148 of the Companies Act, 2013 has made Cost Audit mandatory for some limited…
Which one of the following is known as backbone of auditing?
Match List I with List II: LIST I | LIST II A. Cut-off | I. Assets, Liabilities and Equity balances exist at the end of the period. B. Classification | II. Transactions and events have been recorded in proper accounts. C. Occurrence | III. Whether all assets…
Showing 8 of 25 questions, without answers. Practise the full set with options, the official answer and JRFSmart's explanations.
Practise Auditing
All 25 questions, one topic, with explanations and repeat data. One topic in every unit is free.
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