Senor Auditor Past Paper 2021 Test Solved MCQs ( PMS MPT ASF )

Senor Auditor Past Paper 2021 Test Solved MCQs for preparation. ( PCS AJKPCS OTS )

pakistan fiscal year starts from

  1. 1st September
  2. 1st January
  3. 1st July
  4. 1st June

Budgetary control is a system of controlling :

  1. Cost ascertainment
  2. sale price
  3. purchase cost
  4. none

In how much form the bids is written:

  1. Four types
  2. Five types
  3. three types
  4. none

Budgetary control system Acts as a friend, philosopher and guide to the?

  1. Management
  2. Guidance
  3. All
  4. None

in case of international bidding the maximum time given to submit bid documents :

  1. 10 days
  2. 20 days
  3. 30 days
  4. none

Which of following is not objective of Budgetary control?

  1. to help in fixation
  2. to help in fixation of selling price
  3. both
  4. none

Cash flow method of cash budget is suitable for preparing the long term estimates of :

  1. Cash inflow and out flows
  2. cash flow
  3. income flow
  4. none

Qualified auditor, in different companies will give the opinion on financial statement :

  1. qualified opinion
  2. unqualified opinion
  3. either a or b
  4. none

Who is resemble to provide the unambiguous document :

  1. procurement department
  2. bidder
  3. both
  4. none

Which of following statement is not true ?

  1. Same work as internal auditor direction
  2. prevention of errors and frauds
  3. both
  4. none

An auditor should give the :

  1. bad view of accounts
  2. True and fair view of accounts
  3. brief view of accounts
  4. none

The amount which owe subtract from owing is called :

  1. net worth
  2. net loss
  3. net profit
  4. all

The auditor of company remained auditor till:

  1. Next year AGM
  2. next two years
  3. next five years
  4. none

Window dressing is implied at the time of :

  1. safeguard the income on the behalf of share holders
  2. safeguard the assets on the behalf of share holders
  3. safeguard the capital on the behalf of share holders
  4. none

First step in accounting is to

  1. identify
  2. Record transaction
  3. Post in ledgers
  4. All

Government expenditure audit is explained in front of:

  1. High court
  2. President
  3. both
  4. none

Budgetary control system facilitate centralized control with ?

  1. Decentralized Activity
  2. Centralized Activity
  3. Both
  4. None

___ the audit risk___ the immateriality and ___ the audit effort

  1. lower ,higher, lower
  2. low ,higher, lower
  3. lower ,higher, higher
  4. none

Pension rules 2016 revise to give the pension from

  1. 24
  2. 23
  3. 22
  4. 25

According to pension rule 2016 from 25 is used for :

  1. File family pension
  2. File family package
  3. family pension
  4. none

Operation Zarb e Azab was started in___ year

  1. 5%
  2. 6%
  3. 10%
  4. none

According to procurement rule 2004 the limit of bid amount is :

  1. 500000 to 30000
  2. 500000 to 3000000
  3. 5000 to 3000000
  4. none

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