اے ہمارے رب ! ہمیں ہدایت دینے کے بعد ہمارے دل ٹیڑھے نہ کر نا اور ہمیں اپنے پاس سے رحمت عطا فرما، یقیناً تو ہی بہت بڑی عطا دینے والا ہے (سورہ العمران آیت نمبر 8)

اے ہمارے رب ! ہمیں ہدایت دینے کے بعد ہمارے دل ٹیڑھے نہ کر نا اور ہمیں اپنے پاس سے رحمت عطا فرما، یقیناً تو ہی بہت بڑی عطا دینے والا ہے (سورہ العمران آیت نمبر 8)

Senior Auditor (SA)

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Upcoming Papers MCQs

Sum of cash and goods invested in the business by the owner is called:

  • Liability
  • Capital
  • Asset
  • None of these
  • b

  • There are six types of capital :
    Trading Capital
    Fixed Capital
    Circulating Capital
    Working Capital
    Loan Capital
    Watered Capital

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How many types of Liabilities?

  • 02
  • 03
  • 04
  • 05
  • c

  • Current Liability
    Fixed Liability
    Contingent Liability
    Outstanding Liability

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Balance Sheet consist of Assets and ….?

  • Capital
  • Liabilities
  • Drawings
  • None of these
  • b
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…….. Is prepared before trading profit and loss account.

  • Balance Sheet
  • Trial Balance
  • Ledger
  • Final Statement
  • b

  • Profit and Loss Account is also called Income Statement.

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How often the bank reconciliations should be prepared?

  • Annually
  • Monthly
  • Quarterly
  • None of these
  • b

  • The purpose of reconciliation is to find out the mistakes or errors in the financial statement.

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Audit Program is prepared by:

  • The Audit Assistants
  • The Client
  • The Auditor and his Assistant
  • The Auditor
  • c

  • The auditor and his assistant prepared time table to examine the specific record. The coordination of whole team of auditor is necessary.

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Which of the following affects on the audit effectiveness?

  • Risk of over reliance
  • Risk of incorrect rejection
  • Risk of incorrect acceptance
  • Both A and C
  • d
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What is analytical procedure?

  • Substantive tests designed to evaluate the validity of management’s representation letter
  • Substantive tests designed to assess control risk.
  • Substantive tests designed to study relationships between financial and non financial
  • None of these
  • c
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Balance Sheet Audit includes verification of:

  • Assets
  • Liabilities
  • Income and Expense Account where appropriate
  • All of above
  • d

  • Balance Sheet Audit is an evaluation of accuracy of information which is entered in the balance sheet of organization.

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Concurrent Audit is a part of:

  • Internal Check System
  • Internal Audit System
  • Continuous Audit
  • None of these
  • b

  • Concurrent Audit is a systematic regular basis Audit and timely occurred to verify the financial transaction.

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