Approximately

·                 

Total Marks:

100

·                 

Total MCQs:

100

·                 

Total Time

100 minutes

·                 

Test Medium

MCQs

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Negative Marking

YES

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Paper Language

English

#

Subject

PDF

1

English (20 Marks)

• Vocabulary

• Grammar Usage

• Sentence Structuring

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Part-II (Professional Test) (80 Marks)

• Financial accounting: accounting cycle, journal, ledger, trial balance, adjustments and final accounts

• Partnership and company accounts; valuation of goodwill and shares

• Analysis of financial statements and ratio analysis

• Cost and management accounting: costing methods, budgeting, budgetary control and variance analysis

• Auditing: scope and objectives, types of audit, audit programme, audit evidence and working papers

• Verification of assets and liabilities; rights, powers, duties and liabilities of the auditor

• Public sector auditing: financial attest audit, compliance audit and performance audit; International Standards of Supreme Audit Institutions (ISSAIs)

• Constitutional provisions relating to the Auditor General of Pakistan (Articles 168 to 171)

• Planning, conduct and reporting of audit; role of Public Accounts Committees in public accountability

• Public sector accounting: cash and accrual basis and International Public Sector Accounting Standards (IPSAS)

• Public Finance Management Act, 2019 and Public Procurement Rules, 2026

• Internal controls, investigation of accounts and detection of fraud; IT audit and computer assisted audit techniques

• Economy of Pakistan: budget, taxation and fiscal issues

• Public sector accountability and transparency

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