Important Short Notes Questions

Write short notes on the following:
(a) General Purpose Financial Statements
(b) Permanent Audit File
(c) Going Concern Concept
(d) Vouching
(e) Analytical review.
(f) Audit enquiry under Section 227 (1A)
(g) Disclosure requirements of bank balances of a limited company.
(h) Audit trail in a computerised accounting environment.
(i) Outstanding Assets.
(j) Fundamental Accounting Assumptions.
(k) Extent of Reliance on Analytical Procedures.
(l) Purpose of providing depreciation.
(m) Surprise Check
(n) Propriety Audit
(o) Independence of Internal Auditor
(p) Cost Audit
(q) Capital Redemption Reserve
(r) Intangible Assets
(s) Audit Risk
(t) Features of Government Audit
(u) Substantive Procedures
(v) Floating Charge
(w) Statutory Report of a Public Company under section 165(4)
(x) Scrutiny of General Ledger
(y) Initial Engagements
(z) General principles of Verification of Assets
(aa) Cut off Arrangements