SENIOR AUDITOR PAST PAPERS
Senior Auditor Past Papers
چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
اثاثوں اور واجبات کے مابین فرق کو ______ کہا جاتا ہے؟
- Drawings
- Income
- Capital
- None of these
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Explanation
Capital is the owner's equity, representing the difference between total assets and total liabilities of a business.It reflects the net worth or the amount invested by the owner after deducting liabilities.
غیر منقولہ منافع ______ کے نام سے بھی جانا جاتا ہے؟
- General reserve
- Corporate saving
- Retained earning
- All of these
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Explanation
Retained earnings refer to profits kept by the company instead of distributing them as dividends.General reserves and corporate savings are forms of undistributed profits used for future investments or financial stability.
اثاثوں کی قدر ، واجبات ، ذخائر کا توازن ، فراہمی ، اور حاصل کردہ منافع کی مقدار یا نقصان کی مقدار کی توثیق _____ کہلاتی ہے؟
- Balance sheet audit
- Continuous audit
- Interim audit
- None of these
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Explanation
A balance sheet audit verifies the accuracy of assets, liabilities, reserves, and provisions in a company's financial statements.It ensures that financial records comply with accounting standards and accurately reflect the company's financial position at a given time.
خیراتی یا مذہبی مقاصد کے لئے اعتماد کے تحت رکھی گئی جائیداد سے حاصل ہونے والی آمدنی _______ ہے؟
- Taxable @ 10%
- Exempted from tax
- Taxable @ 20%
- None of these
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Explanation
Income from property held under trust for charitable or religious purposes is generally tax-exempt under tax laws in many countries.This exemption encourages philanthropy and religious activities by reducing the financial burden on such organizations.
مشترکہ منصوبے کی جماعتوں کو ______ کہا جاتا ہے؟
- Co-ventures
- Principal and agent
- Partners
- None of these
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Explanation
In a joint venture, the parties involved are called co-venturers because they collaborate for a specific project or business activity.Unlike partners in a general partnership, co-venturers do not have unlimited liability and usually operate for a limited duration.
بنیادی مالی بیانات میں ______ شامل ہیں؟
- Balance Sheet and Income Statement
- Statement of Cash Flows
- Statement of Retained Earnings
- All of these
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Explanation
Basic financial statements include the Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings.These statements provide a complete financial overview of a company’s assets, liabilities, revenues, expenses, and retained earnings.
مائیکرو اکنامکس تھیوری _______ کے نام سے بھی جانا جاتا ہے؟
- Surety theory
- Capital consumption theory
- Price theory
- None of these
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Explanation
Microeconomics focuses on price determination through supply and demand in individual markets.It analyzes consumer behavior, production costs, and market structures, which is why it is also called Price Theory.
نقد بہاؤ کا بیان ______ کے مطابق نقد بہاؤ کو واضح کرتا ہے؟
- Operating, Investing, and Financing
- Activities Inflow and Outflow
- Operating and non-operating Flows
- None of these
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Explanation
The statement of cash flows categorizes cash movements into three main activities:
- Operating Activities – Cash flows from core business operations.
- Investing Activities – Cash flows from buying or selling assets.
- Financing Activities – Cash flows related to funding, such as issuing shares or repaying debt.
بینک اوور ڈرافٹ ایک _______ ہے؟
- Current asset
- Current liability
- Contingent liability
- None of these
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Explanation
A bank overdraft occurs when a person or company withdraws more money than is available in their bank account.
It is a short-term liability that must be repaid to the bank, making it a current liability in accounting.
مارکیٹ پر قابو پانے کا عمل ______ پر مشتمل ہے؟
- Correcting Deviations
- Formation of Performance standards
- Performance Appraisal
- All of these
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Explanation
Market control process involves setting performance standards, measuring actual performance, and taking corrective actions.It includes Performance Appraisal to evaluate progress and Correcting Deviations to align with goals.
