JUNIOR AUDITOR PAST PAPERS AND SYLLABUS
فری تیاری کیلے وٹس ایپ
گروپ جوائن کریں
چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
ٹون سب سے اوپر سے کیا مراد ہے؟
- Rules made by junior employees
- Ethical values created by top leadership
- Financial targets set by accountants
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Tone at the Top refers to the ethical values and attitudes established by top leadership.
- It reflects how senior management demonstrates integrity, ethics, and commitment to proper conduct.
- These values influence the behavior and culture of employees throughout the organization.
Last verified on 14-08-2026
کاروبار کی زندگی کو کس میں تقسیم کیا جاتا ہے؟
- Accounting periods
- Financial assets
- Business cycles
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- The life of a business is divided into Accounting Periods.
- An accounting period is a specific period for which a business records and reports its financial activities.
- Common accounting periods include monthly, quarterly, and annually.
- This concept helps determine the business's profit or loss for a particular period.
Last verified on 14-08-2026
اگر ٹیکس کی مدت کے دوران ٹیکس کی شرح میں تبدیلی ہو تو ٹیکس دہندہ کیا فائل کرے گا؟
- One return for the entire period
- Separate returns for the previous and changed tax rates
- Only a return at the old tax rate
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- If the tax rate changes during a tax period, the taxpayer will file separate returns for the periods before and after the change.
- The transactions before the change are dealt with under the previous tax rate.
- Transactions after the change are dealt with under the new tax rate.
- This ensures the correct tax rate is applied to each relevant period.
Last verified on 14-08-2026
رسک ریٹرن ٹریڈ آف سے کیا مراد ہے؟
- High risk, high return
- High risk, low return
- Low risk, high return
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- The risk-return tradeoff means High risk, high return.
- Investors generally expect a higher potential return for taking greater risk.
- Lower-risk investments usually offer lower potential returns.
- This principle helps investors evaluate investment choices according to their risk tolerance.
Last verified on 14-08-2026
- Increase in dollar value against the rupee
- Decrease in rupee value against the dollar
- Increase in rupee value against the dollar
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Appreciation means an increase in the value of one currency relative to another currency.
- If the rupee appreciates against the dollar, fewer rupees are needed to buy one dollar.
- For example, if $1 falls from Rs. 300 to Rs. 280, the rupee has appreciated.
- Depreciation is the opposite: a decrease in the currency's value.
Last verified on 14-08-2026
- Market price of shares
- Required rate of return
- Accounting profit
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Cost of Capital is the required rate of return that a company must earn on its investments to satisfy its investors and providers of funds.
- It represents the cost of obtaining debt and equity financing.
- A higher cost of capital means a project must generate a higher return to be acceptable.
- It is an important measure in investment and financing decisions.
Last verified on 14-08-2026
مالی بیانات میں ہیرا پھیری کو کیا جاتا ہے؟
- Management Accounting
- Creative Accounting
- Cost Accounting
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Financial statement manipulation is known as Creative Accounting.
- Creative accounting involves using accounting methods or judgments to alter the presentation of financial information.
- It may be used to make a company's financial position or performance appear more favorable.
Last verified on 14-08-2026
موروثی خطرہ کا ایک ذریعہ کیا ہے؟
- Human error
- Internal control
- Audit evidence
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- A source of inherent risk is Human Error.
- Inherent risk is the possibility of a material misstatement before considering internal controls.
- Human error can occur naturally in accounting and financial reporting processes.
Last verified on 14-08-2026
پیسے کی ٹائم ویلیو کے مطابق روپے 1 آج کل کیسا ہوتا ہے؟
- Rs. 1 tomorrow is worth more than Rs. 1 today
- Rs. 1 today is worth more than Rs. 1 tomorrow
- Rs. 1 today and tomorrow have equal value
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- According to the Time Value of Money (TVM), Rs. 1 today is worth more than Rs. 1 tomorrow.
- Money available today can be invested and earn a return over time.
- Therefore, the present value of money is generally greater than its future value, assuming a positive interest rate.
- This principle is fundamental in investment, valuation, and financial decision-making.
Last verified on 14-08-2026
ٹریژری اسٹاک سے مراد وہ شیئرز ہیں جو کمپنی نے ______؟
- Repurchased by the company from the market
- Issued to the public for the first time
- Held by the government
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Treasury stock refers to shares repurchased by the company from the market.
- These are the company’s own shares that were previously issued and are later bought back by the company.
- Treasury stock is generally not considered outstanding stock while held by the company.
Last verified on 14-08-2026
