What This Chapter Covers

Unit 5 (Different Types of Audits – I, studied earlier this semester) classified audits by when they are conducted — Continuous, Periodical, and Interim Audit. This chapter — Unit 8, Part B (Preliminaries of Auditing) of the WBCHSE Commercial Law and Preliminaries of Auditing (CLPA) syllabus, worth 10 of the 40 marks in the Semester II paper — completes the audit-classification picture by covering two further classification axes: audits classified on the basis of law (Statutory Audit, Non-statutory Audit, Government Audit) and audits classified on the basis of scope of work (Complete Audit, Partial Audit, Internal Audit). Together, Units 5 and 8 form one coherent taxonomy of how an audit can be classified, split across two chapters purely by the syllabus's own semester boundary.

This is a WBCHSE-only elective with no CBSE/NCERT equivalent, but the underlying ideas — the role of an independent audit, and internal checks on an organisation's financial records — are the same auditing and internal-control principles that CBSE/NCERT Class 12 Accountancy also touches on when it discusses the reliability of a firm's final accounts.

The Semester II paper for this unit allocates its 10 marks as one 2-mark Short Answer Question, one 3-mark Short Answer Question, and one 5-mark Descriptive Question (SAQ-2 × 1 + SAQ-3 × 1 + Descriptive-5 × 1). This chapter's first question of each type below is built to that exact real-paper shape; the additional Short Answer and Case Problem questions that follow are supplementary practice, clearly marked as such.