SENIOR AUDITOR PAST PAPERS
Senior Auditor Past Papers
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چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
سرمایہ کاری کے تناسب (آر اوآئ) پر واپسی = ______؟
(Net profit / Total assets) × 100
(Net profit / Sales) × 100
(Gross profit × Sales / Fixed assets) × 100
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Return on Investment (ROI) measures the profitability of a business in relation to its total assets.
It is calculated using the formula: ROI = (Net Profit / Total Assets) × 100 , indicating how efficiently a company is using its assets to generate profit.
ساتھی کے داخلے کے بعد کسی بھی رقم کو _____ میں تمام شراکت داروں کے دارالحکومت کے اکاؤنٹ میں منتقل کرنے کے بعد لکھا جائے؟
Gaining ratio
New profit-sharing ratio
Sacrificing ratio
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
After the admission of a new partner, any amount to be written off is adjusted according to the new profit-sharing ratio among all partners.
This ensures that all partners, including the new one , bear the expense in proportion to their updated ownership share .
اکاؤنٹنگ مساوات کی صحیح شکل ______ ہے؟
Assets = Liabilities + Equity
Assets + Liabilities = Equity
Assets – Liabilities = Equity
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
The accounting equation is the foundation of the double-entry accounting system.
It states that the total assets of a business are equal to the sum of its liabilities and owner's equity.
ٹرانزیکشن میں ذاتی اکاؤنٹ شامل ہوسکتا ہے یا نہیں ہوسکتا ہے جبکہ ______ میں ٹرانزیکشن ذاتی اکاؤنٹ یقینی طور پر شامل ہے۔ _____
Cash, Credit
Cash, Sales
Credit, Purchase
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
In a cash transaction , a personal account may or may not be involved because payments can be made directly in cash without any credit.
In a credit transaction , a personal account is definitely involved as the transaction is recorded in the name of a debtor or creditor.
آئی ٹی ایک مصنوعی اکاؤنٹ ہے جو آزمائشی توازن میں ظاہر ہوتا ہے کہ اس کا پتہ نہیں چل سکا ہے۔ یہاں 'آئی ٹی' کا مطلب کیا ہے؟
Fixed Assets A/c
Suspense A/c
Reserve A/c
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
A Suspense Account is used to temporarily record transactions when there are discrepancies or unidentified amounts in the Trial Balance .
It helps in locating and correcting undetected errors before finalizing the accounts.
مختصر مدت کی ذمہ داریوں کو جو اگلے بارہ مہینوں میں پورا کرنا پڑتا ہے اسے _____ کہا جاتا ہے؟
Working Capital
Current Assets
Current Liabilities
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Current liabilities are debts or obligations a company must pay within one year , such as accounts payable and short-term loans.
They are different from current assets , which represent resources expected to be converted into cash within a year.
Dividend
Bonus
Profit
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Reserves are created from retained profits to strengthen a company’s financial position.
They are not dividends or bonuses , as those are distributions to shareholders or employees.
کے ذریعہ کفایت شعاری کے بیانات کا آڈٹ اور منظور کیا جائے گا؟ ______
Accountant
Board of Directors
Finance Manager
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
The Board of Directors is responsible for approving financial statements, including abridged statements , to ensure accuracy and compliance.
While accountants and finance managers prepare reports, final approval is a governance function of the Board.
کون سا پیمانہ اس بات کا تعین کرنے کے لئے استعمال کیا جاتا ہے کہ تقسیم بھاری دم ہے یا ہلکی دم ہے؟
Kurtosis
Skewness
Variance
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Kurtosis measures whether a distribution has heavy tails (leptokurtic) or light tails (platykurtic) compared to a normal distribution.
A high kurtosis value indicates more extreme outliers, while a low value suggests fewer outliers.
کسی دوسرے قرض کے ساتھ موجودہ بوجھ کی تکرار _____ کے نام سے جانا جاتا ہے؟
Borrowing
Financing
Refinancing
None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
Refinancing means replacing an existing loan with a new one, usually with better terms like lower interest rates or extended repayment periods.
It is commonly used in mortgages, business loans, and personal loans to reduce financial burden.
