Monday , December 5 2022

Senior Auditor Syllabus 2022 FPCS – Past Papers

Senior auditor syllabus 2021 fpsc

Federal Public Service Commission fpsc senior auditor jobs 2021 in ministry of defence. fpsc jobs 2022 in Ministry of defence. Posts name Senior Auditor (BS 16) In Military Accounts Department Qualification Graduation 2nd Division. fpsc senior auditor roll no slip date 2022 test

FPSC senior auditor jobs 2022 test

  • Education required: Bachelor
  • Location: Pakistan
  • Positions: 400+
  • Job Type: Full Time
  • Address: Federal Pubic Service Commission, Agha Khan Rd, F-5/1 F-5, Islamabad
  • Posts name: SENIOR AUDITOR (BS-16). Temporary likely to become permanent.
  • Department : Pakistan Millitary Accounts department, ministry of defence.
  • Minimum Qualification: Second Class or Grade ‘C’ Bachelor’s Degree in Business / Administration (Finance/Accounting) Commerce/ Economics/ Statistics/ Mathematics or equivalent from a University recognized by HEC. OR ICMA Operational Level Certificate from ICMA after Graduation.
  • AGE LIMIT: 20-28 years plus five (5) years general relaxation in upper age limit. NUMBER OF

Vacancy details:

  • FOUR HUNDRED & SEVEN (407). DOMICILE QUOTA: Merit- Thirty,
  • Punjab=Two hundred & Three (Open Merit=One hundred & Seventy Three, Women quota= Twenty & Minorities/ Non-Muslims quota=Ten),
  • Sindh (Rural)= Forty Six (Open Merit-Forty, Women quota Four & Minorities/ Non-Muslims quota=Two), Sindh (Urban)=Thirty Two (Open Merit=Twenty Six, Women quota= Four & Minorities/ Non-Muslims quota-Two),
  • Khyber Pakhtunkhwa-Forty Seven (Open Merit=Forty. Women quota= Four & Minorities/ Non-Muslims quota=Three).
  • Balochistan-Twenty Five (Open Merit Twenty Two, Women quota=Two & Minorities/ Non-Muslims quota-One).
  • Ex-FATA=Twelve (Open Merit=Ten, Women quota= One & Minorities/ Non-Muslims quota=One),
  • GB- Four (Open Merit= Three & Women quota= One) and AJK= Eight (Open Merit= Seven and Women quota=One). PLACE OF POSTING: Anywhere in Pakistan.

All latest govt jobs 2021 in Pakistan : CLICK HERE

FPSC advertisement

Senior Auditor Jobs Syllabus

Recently, Posts of Senior Auditor Officer BPS-16 are announced via FPSC. FPSC Senior Auditor Test MCQS, solved past papers, test preparation. The syllabus for the post of Senior Auditor is also announced officially as the test will held on 1st August 2021.

The Senior Auditor test will be object type of 100 Marks in two sections. Candidates who had applied on the said post asking about the paper pattern of MCQs. Test for Senior Auditor will include two portions . 1st portion will include English section and 2nd Portion will include subject related test.

Test Specification Objective Type Test (MCQ)
English = 20 marks
Professional Test=80 Marks
Topics of Syllabus Part-I Grammar Usage, Sentence Structuring
Topics of Syllabus Part-II Accounting Principles & Procedures
Scrutiny of Record for Audit Purpose
Financial Planning & Cost Accounting,
Head of Accounts
Journal ledger & Cash Book
Annual Budget
Adjustment & Depreciation
Re-appropriation of Accounts and Supplementary Grant
Settlement of Audit Objections
Documents.Public Procurement Rules, 2004
Preparation of Pension

Past Paper pattern:

As practiced in the past papers of FPSC as senior editor jobs. 20% questions (mcqs) were from English grammar and sentence structure and 80% questions work composed from auditing principles, procurement principles, Accounting Principles, pension documents and other accounting and auditing related skills which are mentioned about.

Senior Auditor Duties and Responsibilities:

  • Assisting in Conduct of Audit.
  • Preparation and maintenance of Audit files.
  • Noting and Drafting.
  • Administrative Work.
  • Presenting of report to concerning authorities

Senior Auditor Test Paper Pattern MCQs Base Test 100 Marks.

English = 20%:

  • Grammar Usage
  • Vocabulary
  • Composition and sentence structuring
  • Antonyms
  • Synonyms
  • Analogies
  • Prepositions and completing the sentences

Professional Test = 80%

  • Accounting Principles & Procedures
  • Journal Ledger & Cash Book Annual Budget
  • Adjustment & Depreciation
  • Financial Planning & Cost Accounting
  • Head of Accounts Re-appropriation of Accounts and Supplementary Grant
  • Settlement of Audit Objections
  • Scrutiny of Record for Audit Purpose
  • Preparation of Pension Documents
  • Public Procurement Rules

Test center:

  • Islamabad
  • Lahore
  • Karachi
  • Peshawar
  • Quetta


Select the correct answer and Fill in the Fill in the appropriate Box on the Answer Sheet.

Fill in the blanks with most appropriate choice

  1. Fungi __ not included among the plant kingdom.

(A) is
(B) Are
(C) Will be
(D) to be

ANS: (A)

  1. No sooner did he go in _ he came out.

(A) then
(B) after
(C) and
(D) than

ANS: (C)

  1. You should try to _ your expenditure.

(A) cut down
(B) cut out
(C) cut off
(D) cut under

ANS: (A)

  1. He has put _ the meeting

(A) up
(B) off
(C) away
(D) out

ANS: (B)

  1. ____ A long time this city has been prosperous.

(A) since
(B) for
(C) till
(D) from

ANS: (A)

  1. The mother _ the child’s tears.

(A) cleaned
(B) cleared
(C) wiped
(D) erased

ANS: (C)

  1. A good teacher __ his students to work hard.

(A) inspires
(B) compels
(C) forces
(D) allows

ANS: (B)

  1. Rising prices have made it difficult to maintain a good _ of living.

(A) inspires
(B) compels
(C) forces
(D) allows

standard option

  1. He consoled the _ mother as best as he could.

(A) Lucky
(B) Writing
(C) unfortunate
(D) Impatient

ANS: (D)

  1. His _ over the property is legitimate.

(B) Part
(C) Demand
(D) Claim
(A) share

ANS: (D)

(What is the underlined part of the sentence)

  1. The hour to prepare lesson has arrived.

(A) subject
(B) preposition
(C) Conjunction
(D) Predicate

ANS: (A)

  1. He ran very fast.

(A) Noun
(B) adjective
(C) Adverb
(D) Conjunction

ANS: (C)

  1. She has gone to buy a computer.

(A) Noun Phrase
(B) adjective Phrase
(C) Adverb Phrase
(D) Clause

ANS: (A)

  1. Smoking is injurious to health.

(A) Participle
(B) Gerund
(C) Complement
(D) Preposition

ANS: (B)

  1. Vinegar tastes sour.

(A) Linking Verb
(B) Direct Object
(C) Indirect Object
(D) Complement

ANS: (A)

  1. I remember to return the books.

(A) Participle
(B) Gerund
(C) Complement
(D) Infinitive

  1. There are not enough spoons.

(A) Noun
(B) adjective
(C) Adverb
(D) Article

ANS: (B)

  1. Birds are fly and fish swim.

(A) Preposition (B) adjective (C) Adverb (D) Conjunction

  1. He does his work carefully.

(A) Noun
(B) adjective
(C) Adverb
(D) Interjection

  1. Hush! Don’t make a noise

(A) Preposition (B) Phrase (C) Clause (D) Interjection


  • Select the correct answer and fill in the appropriate Box :
  1. Which system produces information used for inventory valuation, budgeting, cost control, performance reporting, and make buy decision?

(A) Sales order Processing
(B) Purchases/accounts payable
(C) Cash disbursement
(D) None of these

  1. The order of the entries made in the ledger is by:

(A) Transaction number
(B) Account number
(C) Date
(D) None of these

  1. In general a special journal would not be used to record:

(A) Sales
(B) Cash disbursements
(C) Depreciation
(D) Purchases

  1. Subsidiary ledgers are used in manual accounting environments. What file is comparable to a subsidiary ledger in a computerized environment?

(A) Archive file (B) Reference file (C) Transaction file (D) master file

  1. Which of the following is an archive file?

(A) An accounts payable subsidiary ledger
(B) A cash receipts file
(C) A sales journal
(D) a file of accounts receivable that have been written off

  1. When determining the batch size, which consideration is the least important?

(A) Achieving economies by grouping together large numbers of transactions
(B) Complying with legal mandates
(C) Providing control over the transaction process
(D) Balancing the tradeoff between batch size and error detection

  1. Data flow diagrams

(A) Depict logical tasks that are being performed, but not who is performing them
(B) Illustrate the relationship between processes, and the documents that flow between them and trigger activities
(C) Represent relationships between key elements of the computer system
(D) Describe in detail the logic of the process

  1. Which statement is not correct?

(A) The post-closing trail balance reports the ending balance of each account in general ledger
(B) One purpose of preparing the unadjusted trial balance is to ensure that debits equal credits
(C) financial statements are prepared based on the unadjusted trial balance
(D) None of above

  1. Financial statements are prepared from the:
  • (A) Trial balance
  • (B) Adjusted trial balance
  • (C) General Ledger
  • (D) None of these
  1. Which situation indicates an internal control risk in the general ledger/Financial reporting system (GL/FRS)?

(A) The employee who maintains the cash journal computes depreciation expense
(B) The cash receipts journal voucher is approved by the treasure
(C) The cash receipts journal vouchers are pre numbered and store in a locked safe
(D) the employee who maintains the cash receipts journal records transactions in the accounts receivable subsidiary ledger

  1. Which best describes a batch process General Ledger System (GLS)

(A) Paper documents are eliminated
(B) The general ledger master file is updated each night
There is a time lag between transaction processing and posting to the general ledger
(D) No direct access or querying of the General Ledger is possible

  1. An advantage of a batch General Ledger System (GLS) is that?

(A) Separation between authorization and transaction processing is strictly enforced
(B) The general ledger master file is recreated with each update
(C) Updates and reconciliation of transactions occur as a step within the transaction cycle
(D) Errors and out-of-balance conditions are identified at the end of the month

  1. Which statement is not true?

(A) Authority refers to an individual’s obligation to achieve desired results
(B) If an employee is given the responsibility for a task, that employee should be given authority to make decisions within the limits of that task
(C) The detail provided to employee is function of the employee’s position with the firm
(D) All of the above are true

  1. The income statement should be prepared

(A) Before the retained earnings statement and balance sheet
(B) After the retained earnings statement and before the balance sheet
(C) After the retained earnings statement and balance sheet
(D) After the balance sheet and before the retained earnings statement

  1. In a defined-benefit plan, the process of funding refers to

(A) Determining the projected benefit obligation.
(B) Determining the accumulated benefit obligation.
(C) making the periodic contributions to a funding agency to ensure that funds are available to meet retirees’ claims.
(D) Determining the amount that might be reported for pension expense.

  1. In a defined-contribution plan, a formula is used that

(A) Defines the benefits that the employee will receive at the time of retirement.
(B) Ensures that pension expense and the cash funding amount will be different.
(C) Requires an employer to contribute a certain sum each period based on the formula.
(D) Ensures that employers are at risk to make sure funds are available at retirement

  1. Which of the following is not a characteristic of a defined-contribution pension plan?

(A) The employer’s contribution each period is based on a formula.
(B) The benefits to be received by employees are usually determined by an employee’s three highest years of salary defined by the terms of the plan.
(C) The accounting for a defined contribution plan is straightforward and uncomplicated.
(D) The benefit of gain or the risk of loss from the assets contributed to the pension fund are borne by the employee.

  1. Alternative methods exist for the measurement of the pension obligation (liability). Which measure requires the use of future salaries in its computation?
  • (A) Vested benefit obligation
  • (B) Accumulated benefit obligation
  • (C) Projected benefit obligation
  • (D) Restructured benefit obligation
  1. The projected benefit obligation is the measure of pension obligation that

(A) Is required to be used for reporting the service cost component of pension expense.
(B) Requires pension expense to be determined solely on the basis of the plan formula applied to years of service to date and based on existing salary levels.
(C) Requires the longest possible period for funding to maximize the tax deduction.
(D) Is not sanctioned under generally accepted accounting principles for reporting the service cost component of pension expense.

  1. Which of the following are incorrect?

Account to be debited / Account to be Credited
Goods sold for cash
(II) Goods bought on credit from T carter Purchase
(III) Good Returned by us to C Barry C Barry
(IV) Van bought for Cash
KA) (ii) And (iv) only
(B) (iv) Only
(C) (iii) Only
(D) (i) and (iii) only

  1. The purpose of financial markets is to:

(A) Control inflation
(B) Allocation savings efficiently
(C) Increase the price of common stocks
(D) Lower the yield on bonds

  1. Assets are held for the purpose of:

(A) Earning revenue (B) resale (C) conversation into cash (D) None of these

  1. Depreciation is provided on:

(A) Fixed Asset (B) Outward charges (C) Current assets (D) Intangible assets

  1. Deferred taxation is:

(A) Fixed Asset (B) Fixed Liabilities (C) Part of owners’ equity (D) None of these

  1. Process of costing is relevant to:

(A) Cement Industry
(B) Job order cost oriented projects
(C) Both (A&B)
(D) None of these

  1. Stratified audit sample means:

(A) Randomly selected items from audit (B) Purposively selected items for audit
(C) Items carefully selected from each group (D) None of these

  1. Income tax rate are the same for:

(A) Limited companies (B) Baking Companies (C) Public Companies (D) None of these

  1. Leaders perform:

(A) Decisional roles (B) Informal roles (C) Informational roles (D) International roles

  1. Current ratio is calculated to:

(A) Compare the current assets with Past assets (B) Compare the current assets with Fixed assets
(C) Measure the Liquidity of Concern (D) None of these

  1. Debenture Represent:

(A) The investment of equity shareholders (B) Director share in a business
(C) Long term liabilities of a business (D) Long term capital of a business

  1. Auditing is a branch of:

(A) Natural Science (B) Social Science (C) Abstract Science (D) None of these

  1. Stock in trade is a:

(A) Fixed Assets (B) Citations Assets (C) Intangible Assets (D) Current assets

53. A business asset of Rs. 44312 and owner’s equity Rs.13210. what is the amount of liabilities?

(A) Rs.31102 (B) Rs.57522 (C) Rs.44312 (D) None of these

54. Trading & Profit & Loss account and balance sheet is prepared from:

(A) Ledger balance
(B) Ledger balance, cash and bank balances
(C) Cash book and bank book
(D) Trail balance

  1. Calculate the gross profit/loss if sale Rs.60000, Cost of sales Rs.50000, Opening stock Rs.10000; Purchases Rs.40000; Wages Rs.20000 and Office rent Rs.10000.

(A) Loss Rs.10000 (B) Loss Rs.20000 (C) Profit Rs.10000 (D) None of these

  1. The cost of the asset after expiry of its useful life the called

(A) Written down Value (B) Residual Value (C) Expired Value (D) None of these

  1. Which of the following statement is TRUE?

(A) Assets – Capital+ liabilities
(B) Capital = assets liabilities
(C) Assets + liabilities – Capital
(D) Assets = liabilities – Capital

  1. In Pakistan, financial statement of limited companies are prepared in the according with:

(A) International Accounting standards adopted in Pakistan
(B) Companies Ordinance 1984
(C) Both (A & B)
(D) None of these

  1. The main object of an audit is __?

(A) Expression of opinion
(B) Detection and prevention of fraud&error
(C) Both (A & B)
(D) Depends on the type of audit

  1. The risk of management fraud increases in the presence of:

(A) Frequent changes in supplies
(B) Improved internal Control System
(C) Substantial increase in sales
(D) Management incentive based on sale done in a quarter

  1. Concurrent audit is a part of:

(A) Internal check system
(B) Continuous audit
(C) Internal audit system
(D) None of these

  1. The statutory auditor of a Government company submits his report to:

(A) The BODs of the Company
(B) The C & AG
(C) The Legislature
(D) The company secretary

  1. In order to vouch which of the expense, the auditor will examine bill of entry?

(A) Custom (B) Excise duties (C) Sale Tax (D) Income Tax

  1. When counting cash on hand the auditor should:

(A) Ensure presence of somebody from management
(B) Obtain a receipt from custodian as to its return
(C) Ensure postage and revenue stamps are not counted in physical count
(D) Temporary advances to employees are counted to calculate balance of cash in hand

  1. Control risk is assessed at:

(A) Overall financial statement level
(B) Fraud risk factor level
(C) Financial Statement assertion level
(D) control environment level

  1. A large organization with separate legal status is known as:

(A) Limited Company (B) Sole Proprietorship (C) Partnership (D) None of these

  1. If the profit is 1/4 of the sales then it is:

(A) 1/4 of the cost price
(A) 1/3 of the cost price
(C) 1/5 of the cost price
(D) 1/2 of the cost price

  1. An example of financing activities in the context of cash flow statement is:

(A) Fixed capital expenditure
(B) Long term deposit
(C) Financial Charges paid
(D) Dividend Paid

  1. Debentures are a company’s:

(A) Assets
(B) Liability (C) Expense (D) Investment

  1. Which of the following accounts would never appear in the after-closing trial balance?

(A) Dividends
(B) Accumulated depreciation
(C) Income taxes expense
(D) Both (A &C)

  1. Which of the following usually is least important as a measure of short-term liquidity?

(A) Quick Ratio (B) Debt ratio (C) Current Ratio (D) Cash Flows from operating activities

  1. Which of the following business would be most likely use process costing ?

(A) A law firm
(B) A maker of frozen orange juice
(C) A hospital
(D) An auto repair shop

  1. Goodwill should be classified as a:

(A) Current assets (B) Liquid Asset (C) Floating asset (D) Intangible asset

  1. Preference share are those which carry preferential right in respect of:

(A) Dividends
(B) Payment of Capital
(C) Both dividend and repayment of capital
(D) None of these

  1. The primary purpose of establishing quality control policies and procedures for deciding on client evaluation is to:

(A) Ensure adherence to generally accepted auditing standards
(B) Acceptance or retention of client whose management does not lack integrity
(C) Ensure audit fees is charged according to the type of audit work assigned
(D) All of these

  1. What are analytical Procedures?

(A) Substantive tests designed to assess control risk
(B) Substantive tests designed to evaluate the validity of management’s representation letter
(C) Substantive tests designed to study relationships between financial and non-financial
(D) All of these

  1. Which of the following sections deal with qualification of the auditor?
  • (A) Section 226 (1) and section 226 (2)
  • (B) Section 224 (1) and section 224 (2)
  • (C) Section 226 (3) and section 226 (4)
  • (D) Section 224 (3) and section 224 (4)
  1. Net profit is equal to:
  • (A) Sales less cost of sales and operating expenses
  • (B) Gross Profit less operating expenses
  • (C) Sale less operating expenses
  • (D) Both (A & B)
  1. Excess of sale over cost of goods in accounting period is termed as:

(A) Net Profit (B) Gross Profit (C) Retained earnings (D) None of these

  1. If motor van Costs Rs.12500, its accumulated depreciation is Rs.4200; depreciation charged for the year is Rs.2500. what will be its Book value at the end of the period?

(A) Rs. 10000 (B) Rs.8300 (C) Rs.5800 (D) Rs. 10800

  1. Both debentures and Term Finance Certificate are usually issue by:

(A) Public Companies
(B) Private Companies
(C) Listed Companies
(D) Non Listed Companies

  1. Share premium money can be used for:

(A)Payment of dividend
(B) Write of good will
(C) Issue of fully paid bonus shares
(D) None of these

  1. The system of recording transactions based on duel aspect concept is called:
  • (A) Double accounting system
  • (B) Double entry system
  • (C) Single entry system
  • (D) None of these
  1. General journal is a book of entries

(A) First
(B) Original
(C) Secondary
(D) Generic

  1. Every business transaction affects at least accounts

(A) One
(B) Two
(C) Three
(D) Infinite

  1. Public company Should start business only after getting certificate of
  • (A) Incorporation
  • (B) Commencement of business
  • (C) After One year later
  • (D) None of these
  1. The ability of a firm to convert an asset to cash is called
  • (A) Liquidity
  • (B) Solvency
  • (C) Return
  • (D) Marketability
  1. Which of the following business form of business organization is least regulated?
  • (A) Sole proprietorship
  • (B) General Partnership
  • (c) Limited Partnership
  • (D) Corporation
  1. Which of the following is the acronym for GAAP?
  • (A) Generally adopted Accounting Principles
  • (B) Generally Accepted Auditing Principles
  • (C) Generally Accepted Accounting Principles
  • (D) Generally Adopted American Principles
  1. The difference between on investment’s market value and its cost is called the of the investment.
  • (A) Net present value
  • (B) Economic value
  • (C) Book Value
  • (D) None of these
  1. What is a Compiler?

(A) A compiler is a language providing very efficient execution
(B) A compiler does a conversion line by line as the program is run
(C) A compiler is a special program that processes statements written in a particular programming language and turns them into machine language
(D) None of these

  1. Which of the following is both input and output device?

(A) Keyboard (B) Mouse (C) Modem (D) Scanner

  1. Which of the following is machine independence programming language?

(A) Low level language
(B) Assembly language
(C) High Level Language
(D) None of These

  1. _ are used in Third Generation computers instead of transistors:

(A) Microprocessors
(B) Vacuum Tubes
(C) Integrated Circuits
(D) None of these

  1. Who invented the first computer?

(A) Lee deforest, John Mauchly
(B) John Mauchly, J. Presper Eckert
(C) Charles Babbage
(D) None of these

  1. What is the smallest and largest font size available in Font Size tool on formatting toolbar?

(A) 8 and 72
(B) 8 and 64
(C) 12 and 72
(D) None of above

  1. To remove selected paragraph or character formatting?

(A) Ctrl+Spacebar (B) Ctrl+Enter (C) CtrlDel (D) Alt+Spacebar

  1. There are bits in One byte:
  • (A) 4
  • (B) 8
  • (C) 16
  • (D) None of these
  1. UNIVAC means:
  • (A) Universal Array Computer
  • (B) Unique Automatic Computer
  • (C) Universal Automatic Computer
  • (D) None of these
  1. To produce high quality graphics (hardcopy) in color, you would want to use:
  • (A) Ink jet Printer
  • (B) Plotter
  • (C) RGB monitor
  • (D) None of these

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