Senior Auditor Solved Paper FPSC Held on July 2019 - Aug 2019

Here are the solved paper of Senior Auditor FPSC

1.      Audit verification is ( exmination of books of account) 
2.      Audit program (helps auditor  in performing audit) 
3.      If 18% interest compounded quarterly then discount factor of 8th year will be (answer  4.01…)
4.      Operating costing is done in (service industry )
5.      Secrat Reserve Can be Created By? (Banks n financial  institutions )
6.      Periodical Audit Is Also Called? Interim audit
7.      Current assets less current liabilities is ( working capital )
8.      Excess of sales over cost of sales is ( gross profit)
9.      Any liabilities which arised due to certain events ( contingent liabilities )
10.  Audit on refund of advance tax is ( audit of receipt )
11.  A company  legally registered and owned by one or more persons or entities is known  as ( sole proprietor, partnership corporation,  non of these.)
12.  Which expense will be vouched while performing audit of bill of entry ( custom duties)
13.  An audit compulsory by law is ( statutory audit)
14.  Dividend approved by shareholders in ( annual  general  meeting )
15.  Which of following is not permanent part of books  of accounts ( trail balance )
16.  Selling and distribution expenses are allocated on the basis of ( factory  cost)
17.  Interest on capital of partners is credited to (i guess, partners capital account)
18.  Capital expenditures are incurred ( to obtain benefits in future period )
19.  Depreciation on fixed assets is charged on (on economic  life of fixed  assets )
20.  Which of following is tangible assets  (furniture )
21.  Accounting period is usually of one year 
22.  Seller offer discount to buyer for early payments  ( cash discount)
23.  Break up value of shares (net asset value )
24.  Planning in Quantitative terms is (budget )
25.  One Question on master budget 
26.  Definition of modern digital computer 
27.  Bottom of income statement is ( net profit )
28.  At year end unsold goods are deducted from ( opening  stock)
29.  Items in balance sheet are presented on the basis of percentage of ( total assets )
30.  ROI is the Ratio B/W( Return on investment )
31.  Rebate On Bills Discounted is ( income)
32.  An Entry That Effects more Then One Account. (Compound entry)
33.  How Much Duration Does An Accounting periods Have? (One year)
34.  When Interest Rate falls The Bound Worth is? 
35.  The Auditor Is like an( watch Dog)
36.  Audit Done By The Employees of the business? Management
37.  SHARES are Forfeited On Non Payment  of
38.  Prepaid expenses are example of( current  assets)
39.  Important tool of cost planning ? Budget 
40.  Risk and return comparison..(high risk hight return)
41.  Gross profit 5000.. and net profit is 25% of it ,then expense are ? Rs. 3750
42.  If gross profit is 1/4 of sale, then it is ( 1/3 of cost price)
43.  Prime cost consist of ? (Direct material direct labour and direct expense)
44.  What increases owner equity ? Net profit
45.  A and B are in partnership for 2:1 , if they gve C 1/4 of share and C paid 3000 then total goodwill of company equal to ? 12000
46.  In modern days definition of computer is ?
47.  In which year  the first chip of computer created ? (1964 i guess )
48.  Maximum numb of partner in partnership? 20 partner
49.  Where the new share is issued ? Primary market
50.  Memorandum of association includes ? (All of these i.e registered  office,  object of company n share capital )
51.  Who appoints statutory auditors ? Shareholders 
52.  Interest rate and bond price ..(. move in same direction and opposite direction )
53.  Unsecured bond is called ? Debenture  bond
54.  The liability of An Auditor is ? (civil&criminal )
55.  Basic Objective of Cost Accounting. (Cost ascertainment )
56.  Revenue from services in cash flow statement, is classified as (operating inflows )


57.  Financial Budget include all the following except? (A) Sales Budget (B) Budget Balance Sheet (C) A cash Budget .
58.  Master budget includes ? Ans Operating Budget and Financial Budget All of these 
59.  Cost which is first assigned to inventory is known as ? (A) Period Cost (B) Product Cost (C) General Cost 
60.  Selling and administration expenses 
61.  Balance sheet is prepared on? 
62.  What is meant by Deferred taxation ? 
63.  Depreciation is calculated  on ? 
64.  Accounting equation is ? Assets=Liability+Equity
65.  Government has fixed Pensioner retirement age on ?
66.  PPR advertising close? Before day submitting 
67.  which method of depreciation is used by tax authorities? Straight Line Method
68.  Depreciation is similar in nature to?
69.  What is depreciation?
70.  Prepaid expense is?
71.  Depreciation is charged on which asset?
72.  Non current asset?
73.  Salary paid to employees not recorded… What will be the effect?
74.  Sale on 10june 15000 sale on 25 June 15000, cash received on 7 July. What will be the total sale on 30th June?
75.  Units in the middle on manufacturing process are called?
76.  Correct sequence of accounting cycle?
77.  The final book/step of accounting cycle?
78.  Can the procuring agency issue the tender in local language?
79.  In how many languages can tender be issued?
80.  What is the limit of amount for which tender must be issued in 2 local news papers and on official website?
81.  The type of account used for onward reporting to management?
82.  Under which international standards the Financial statements are prepared ?
83.  Which of the following is not operating expense?  A. Cost of good sold  B. advertising  C. Freight out  D. None of these 
84.  27. L.P.C within 15 days is ____?   A. Mandatory  B. Optional  C. Not required D. None of these 
85.  Obligations of the businesses are known as ? (A) Assets (B) Liabilities (C) Both A & B 
86.  Advance payment is ?  (A) Receivable (B)  payable  (C) Bad debt 
87.  Access of Current Assets over Current Liabilities is known as ? (A) Surplus Capital (B) Capital (C) Surplus Assets 
88.  Bank charges not recorded in cash book what will be procedure?
89.  .

2 comments:

Type Your Comment Here