Senior Auditor Batch-1, Batch-2, Batch-3,Question Paper- 2019

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Today I am Provide Senior Auditor Batch-1 Batch-2 Batch-3 Question, Paper. I hope This Post Help On Your Senior Auditor Exam. This time paper will be according to the Senior Auditor Paper. Therefore, we stick to the pattern of the Senior Auditor. Here you will find Questions Paper from all topics, so let’s start…

Senior Auditor All Batches Paper- 2019

Batch-1 (Questions)

1. Audit verification is ( examination of books of account

2. Audit program (helps auditor in performing audit

3. If 18% interest compounded quarterly then discount factor of 8th year will be (answer  4.01…)

4. Operating costing is done in (service industry )

5. Secret Reserve Can be Created By? (Banks n financial  institutions )

6. Periodical Audit Is Also Called? Interim audit

7. Current assets less current liabilities is ( working capital )

8. Excess of sales over cost of sales is ( gross profit)

9. Any liabilities which arose due to certain events ( contingent liabilities )

10. Audit on refund of advance tax is ( audit of receipt )

11. A company  legally registered and owned by one or more persons or entities is known  as ( sole proprietor, partnership corporation,  none of these.)

12. Which expense will be vouched while performing an audit of the bill of entry ( custom duties)

13. An audit compulsory by law is ( statutory audit)

14. Dividend approved by shareholders in ( annual  general  meeting )

15. Which of following is not a permanent part of books  of accounts ( trial balance )

16. Selling and distribution expenses are allocated on the basis of ( factory  cost)

17. Interest on the capital of partners is credited to (i guess, partners capital account)

18. Capital expenditures are incurred ( to obtain benefits in future period )

19. Depreciation on fixed assets is charged on (on the economic  life of fixed  assets )Which of the following is tangible assets  (furniture )

20. Accounting period is usually of one year 

21. Seller offer discount to the buyer for early payments  ( cash discount)

22. Break up the value of shares (net asset value )

23. Planning in Quantitative terms is (budget )

24. One Question on master budget 

25. Definition of modern digital computer 

26. Bottom of the income statement is ( net profit )

27. At year-end unsold goods are deducted from ( opening  stock)

28. Items in the balance sheet are presented on the basis of percentage of ( total assets )

29. ROI is the Ratio B/W( Return on investment )

30. Rebate On Bills Discounted is ( income)

31. An Entry That Effects more Than One Account. (Compound entry)

32. How Much Duration Does Accounting periods Have? (One year)

33. When Interest Rate falls The Bound Worth is? 

34. The Auditor Is like a ( watch Dog)

35. Audit Done By The Employees of the business? Management

36. SHARES are Forfeited On Non Payment  of

37. Prepaid expenses are an example of( current  assets)

38. Important tool of cost planning ? Budget 

39. Risk and return comparison..(high-risk high return)

40. Gross profit 5000.. and net profit is 25% of it, then expense is? Rs. 3750

41. If gross profit is 1/4 off sale, then it is ( 1/3 of cost price)

42. Prime cost consist of ? (Direct material direct labour and direct expense)

44. What increases owner equity ? Net profit

45. A and B are in partnership for 2:1, if they give C 1/4 of share and C paid 3000 then total goodwill of company equal to? 12000

46. In modern days the definition of a computer is?

47. In which year the first chip of computer created? (1964 I guess )

48. Maximum numb of a partner in a partnership? 20 partner

49. Where the new share is issued ? Primary market

50. Memorandum of association includes? (All of these i.e registered  office, the object of company n share capital )

51. Who appoints statutory auditors? Shareholders 

52. Interest rate and bond price ..(. move in the same direction and opposite direction )

53. An unsecured bond is called? Debenture  bond

54. The liability of An Auditor is? (civil&criminal )

55. Basic Objective of Cost Accounting. (Cost ascertainment )

56. Revenue from services in the cash flow statement is classified as (operating inflows


Batch- 2 (Questions & Topics) 28-07-2019

1. Does financial Budget include all the following except? (A) Sales Budget (B) Budget Balance Sheet (C) A cash Budget.

2. Master budget includes ? Ans Operating Budget and Financial Budget All of these 

3. Cost which is first assigned to inventory is known as ? (A) Period Cost (B) Product Cost (C) General Cost 

4. Selling and administration expenses 

5. Balance sheet is prepared on? 

6. What is meant by Deferred taxation ? 

7. Depreciation is calculated  on ? 

7. Accounting equation is ? Assets=Liability+Equity

8. Government has fixed Pensioner retirement age on?

9. PPR advertising close? Before day submitting 

10. which method of depreciation is used by tax authorities? Straight Line Method

11. Depreciation is similar in nature too?

12. What is depreciation?

13. A prepaid expense is?

14. Depreciation is charged on which asset?

15. Non current asset?16. Salary paid to employees not recorded… What will be the effect?

17. Sale on 10june 15000 sale on 25 June 15000, cash received on 7 July. What will be the total sale of 30th June?

18. Units in the middle on the manufacturing process are called?

19. The correct sequence of the accounting cycle?

20. The final book/step of the accounting cycle?

21. Can the procuring agency issue the tender in the local language?

22. In how many languages can tender to be issued?

23. What is the limit of amount for which tender must be issued in 2 local newspapers and on the official website?

24. The type of account used for onward reporting to management?

25. Under which international standards the Financial statements are prepared ?

26. Which of the following is not operating expenses?  A. Cost of good sold  B. advertising  C. Freight out  D. None of these 

27. L.P.C within 15 days is ____?   A. Mandatory  B. Optional  C. Not required D. None of these 

28. Obligations of the businesses are known as? (A) Assets (B) Liabilities (C) Both A & B 

29. Advance payment is?  (A) Receivable (B)  payable  (C) Bad debt 

30. Access of Current Assets over Current Liabilities is known as? (A) Surplus Capital (B) Capital (C) Surplus Assets 

31. Bank charges not recorded in cash book what will be the procedure?


Batch- 3 (Questions & Topics) 29-07-2019

Today 29-07-2019 Batch-3 Paper Topics:

  1. Pension
  2. Budget & Budgeting (Budgeting: Cost accounting related)
  3. PPRA 2004
  4. Depreciation
  5. Audit ( Situation based Questions)
  6. Accounting ( Cost + Financial)

English Portion

  1. Simple, Compound, Complex Sentences
  2. Preposition
  3. Active Passive Voice
  4. Narration (Direct-Indirect)
  5. Very few of Word- Meanings

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