SENIOR AUDITOR PAST PAPERS
Senior Auditor Past Papers
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چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
مالی اکاؤنٹنگ کی معلومات کے بیرونی صارفین میں سوائے اس کے کہ سوائے سبھی شامل ہیں؟
General public
Lenders
Line managers
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
External users of financial accounting include investors, lenders, and the general public as they rely on financial statements for decision-making.
Line managers are internal users because they use accounting information for operational decision-making within the company.
متغیر مینوفیکچرنگ اوور ہیڈ اور فکسڈ مینوفیکچرنگ اوور ہیڈ _____ کا ایک حصہ ہے؟
Standard cost
Activity based cost
Manufacturing overhead cost
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Variable Manufacturing Overhead ( VMOH ) and Fixed Manufacturing Overhead ( FMOH ) are both components of manufacturing overhead cost , which includes indirect expenses in production. These costs cover factory utilities, indirect labor, and depreciation of production equipment.
کارکردگی کی پیمائش ______ ہے؟
The process of quantifying action
The determination of improvement efforts
The improvement of operations
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Performance measurement involves assessing progress by quantifying actions through metrics and key performance indicators (KPIs). It helps in evaluating efficiency, productivity, and effectiveness in achieving goals.
خالص موجودہ قیمت ______ ہے؟
Leads to the same decisions as the use of the payback period
Is calculated by discounting all cash flows to present value and subtracting outflows from inflows
Calculates the rate of return which leaves you indifferent between undertaking the project, and not undertaking the project
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Net Present Value (NPV) measures the profitability of an investment by discounting future cash flows to present value and subtracting initial costs.
A positive NPV indicates a profitable project, while a negative NPV suggests a loss.
الیکٹرانک بڑھی ہوئی معلومات کو ______ کہا جاتا ہے؟
Electronic business
E-commerce
Digital business
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
E-commerce (Electronic Commerce) refers to buying, selling, and exchanging goods/services online. It involves electronic data transfer, online transactions, and digital marketing.
ترجیحی اسٹاک کی ایک قسم ہے جو اپنے ہولڈرز کو منافع کی ادائیگیوں کی زیادہ ضمانت فراہم کرتی ہے۔ _____
Non-cumulative preferred stock
Cumulative preferred stock
Common stock
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Cumulative preferred stock ensures that if dividends are missed, they accumulate and must be paid before any dividends go to common shareholders. Non-cumulative preferred stock does not have this feature, meaning missed dividends are lost.
مندرجہ ذیل میں سے کون کریڈٹ پالیسی کا عنصر نہیں ہے؟
Sales price
Collection policy
Credit terms
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
A credit policy includes collection policy, credit terms, and cash discount price to manage credit risk and ensure timely payments. Sales price is related to pricing strategy, not credit policy, as it determines the cost of goods rather than credit management.
ایک موجودہ اکاؤنٹ سرپلس کا مطلب ہے کہ _____؟
The country is running a net capital account surplus
The country is a net lender to the rest of the world
Foreign investment in domestic securities is at very low levels
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
A current account surplus means the country exports more goods, services, and capital than it imports. This makes the country a net lender , as it accumulates foreign assets or provides loans to other nations.
قیادت لوگوں کو کام کرنے کی ترغیب دیتی ہے نہ کہ پیسے کی طاقت ، یہ تصور ______ سے متعلق ہے؟
Custodial model
Autocratic model
Supportive model
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
The Supportive Model of leadership focuses on motivation through encouragement, guidance, and support rather than financial incentives.
It emphasizes creating a positive work environment where employees feel valued and engaged.
طویل مدتی اور موسمی اخراجات کے لئے مالی منصوبہ بندی _____ ہے؟
Conservative
Best
Worst
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Conservative financial planning focuses on maintaining stability and minimizing risk, making it suitable for long-term and seasonal expenses. It ensures that resources are allocated carefully to avoid financial instability during off-seasons or economic downturns.
