Download AppGovt. JobsFree G.K. & Current AffairsScholarshipBlog
Free PracticeContact
📚 Exam by Category
▾
Objective Questions

Latest UPSSSC Auditor Exam Question (Objective Questions), MCQ in English

Subjects : Audit, Final Account, UPSSSC Auditor, Fundamentals of Accounting, Double Accounting System, RTGS, banking, use of Computers in budget control, Advance Accountancy, Taxation, Arithmetics, Knowledge of concepts, General information related to the state of Uttar Pradesh

Question Bank UPSSSC Auditor Exam - English
Back to Exam

UPSSSC Auditor

Question 1Single Answer
What is the primary purpose of an audit?
  1. A
    To determine the profitability of a business
  2. B
    To ensure the accuracy and fairness of financial statements
  3. C
    To evaluate employee performance
  4. D
    To calculate the tax liabilities of a business
Question 2Single Answer
Which of the following is NOT an objective of auditing?
  1. A
    Verifying the truthfulness and fairness of financial records
  2. B
    Detecting fraud and errors
  3. C
    Providing investment advice to shareholders
  4. D
    Ensuring compliance with laws and regulations
Question 3Single Answer
Who is primarily responsible for the accuracy of financial statements?
  1. A
    The external auditor
  2. B
    The CEO
  3. C
    The accounting department
  4. D
    The internal auditor
Question 4Single Answer
Which of the following is an example of an audit procedure?
  1. A
    Confirming a customer's account balance
  2. B
    Preparing financial statements
  3. C
    Giving tax advice
  4. D
    Issuing an opinion on financial statements
Question 5Single Answer
An audit report typically includes a statement of:
  1. A
    The internal control policies of the company
  2. B
    The auditor’s opinion on the fairness of financial statements
  3. C
    The profit and loss for the period
  4. D
    The details of every transaction
Question 6Single Answer
Which of the following types of audits examines a company’s internal controls?
  1. A
    External Audit
  2. B
    Internal Audit
  3. C
    Tax Audit
  4. D
    Compliance Audit
Question 7Single Answer
Which standard governs the conduct of audits in India?
  1. A
    Indian Accounting Standards (IAS)
  2. B
    Generally Accepted Auditing Standards (GAAS)
  3. C
    International Financial Reporting Standards (IFRS)
  4. D
    Institute of Chartered Accountants of India (ICAI) Standards
Question 8Single Answer
What is the significance of an auditor’s opinion on financial statements?
  1. A
    It serves as a recommendation to investors
  2. B
    It indicates the accuracy of the financial statements
  3. C
    It acts as an official record of company transactions
  4. D
    It determines the tax liabilities of the company
Question 9Single Answer
Which of the following is the main characteristic of an external audit?
  1. A
    Performed by the company's internal auditors
  2. B
    Performed by an independent firm to ensure objectivity
  3. C
    Done exclusively for tax purposes
  4. D
    Focused only on compliance with tax laws
Question 10Single Answer
Which of the following would most likely be audited in a financial audit?
  1. A
    Company’s marketing campaigns
  2. B
    Compliance with safety regulations
  3. C
    Financial transactions and accounting records
  4. D
    Employee performance

Audit, Final Account

Question 11Single Answer
ऑडिट का प्राथमिक उद्देश्य यह है:
  1. A
    वित्तीय विवरणों पर स्वतंत्र राय व्यक्त करना
  2. B
    कर देयता की गणना करें
  3. C
    हर धोखाधड़ी का पता लगाना
  4. D
    लेखा अभिलेख तैयार करें
Question 12Single Answer
लेखापरीक्षा में मुख्य रूप से निम्नलिखित की जांच शामिल होती है:
  1. A
    पुस्तकें, अभिलेख और सहायक साक्ष्य
  2. B
    केवल नकद लेनदेन
  3. C
    केवल क्रेडिट लेनदेन
  4. D
    केवल बैंक लेनदेन
Question 13Single Answer
लेखापरीक्षा करने वाले व्यक्ति को क्या कहा जाता है?
  1. A
    लेखाकार
  2. B
    लेखा परीक्षक
  3. C
    कैशियर
  4. D
    कोषाध्यक्ष
Question 14Single Answer
आंतरिक लेखापरीक्षा मुख्य रूप से निम्नलिखित उद्देश्यों के लिए की जाती है:
  1. A
    नियंत्रण और संचालन में सुधार लाने में प्रबंधन की सहायता करना
  2. B
    वैधानिक लेखापरीक्षा को प्रतिस्थापित करें
  3. C
    केवल आयकर की गणना करें
  4. D
    वाउचर तैयार करें
Question 15Single Answer
लेन-देन का समर्थन करने वाले दस्तावेजी साक्ष्यों की जांच को क्या कहते हैं?
  1. A
    सत्यापन
  2. B
    पोस्टिंग
  3. C
    मूल्यांकन
  4. D
    पुष्टि करना

Fundamentals of Accounting

Question 16Single Answer
The process of recording business transactions in the journal is called:
  1. A
    Journalising
  2. B
    Posting
  3. C
    Balancing
  4. D
    Casting
Question 17Single Answer
The journal is known as the:
  1. A
    Book of original entry
  2. B
    Principal book
  3. C
    Ledger book
  4. D
    Cash statement
Question 18Single Answer
A ledger is known as the:
  1. A
    Principal book of accounts
  2. B
    Book of original entry
  3. C
    Subsidiary book only
  4. D
    Voucher book
Question 19Single Answer
Transferring entries from journal to ledger is called:
  1. A
    Journalising
  2. B
    Posting
  3. C
    Balancing
  4. D
    Casting
Question 20Single Answer
The basic accounting equation is:
  1. A
    Assets = Capital − Liabilities
  2. B
    Assets = Liabilities + Capital
  3. C
    Liabilities = Assets + Capital
  4. D
    Capital = Assets + Liabilities
Question 21Single Answer
An account showing transactions relating to a person is called:
  1. A
    Personal account
  2. B
    Real account
  3. C
    Nominal account
  4. D
    Cash account
Question 22Single Answer
The rule for personal accounts is:
  1. A
    Debit what comes in
  2. B
    Debit expenses
  3. C
    Credit all losses
  4. D
    Debit the receiver, credit the giver
Question 23Single Answer
The rule for real accounts is:
  1. A
    Credit all assets
  2. B
    Debit receiver, credit giver
  3. C
    Debit income, credit expenses
  4. D
    Debit what comes in, credit what goes out
Question 24Single Answer
The rule for nominal accounts is:
  1. A
    Debit receiver
  2. B
    Debit all expenses and losses, credit all incomes and gains
  3. C
    Debit what comes in
  4. D
    Credit assets
Question 25Single Answer
Cash introduced by the proprietor into business is recorded as:
  1. A
    Cash A/c Dr. To Sales A/c
  2. B
    Capital A/c Dr. To Cash A/c
  3. C
    Purchases A/c Dr. To Cash A/c
  4. D
    Cash A/c Dr. To Capital A/c

Double Accounting System

Question 26Single Answer
A Bank Reconciliation Statement is prepared to reconcile:
  1. A
    Cash and stock
  2. B
    Debtors and creditors
  3. C
    Cash book bank balance and bank statement balance
  4. D
    Purchases and sales
Question 27Single Answer
A Bank Reconciliation Statement is commonly abbreviated as:
  1. A
    BAS
  2. B
    BPS
  3. C
    BRS
  4. D
    BCS
Question 28Single Answer
The statement issued by a bank showing transactions in a customer's account is called:
  1. A
    Trial balance
  2. B
    Ledger abstract
  3. C
    Journal
  4. D
    Bank statement
Question 29Single Answer
A favourable balance according to the Cash Book represents:
  1. A
    Bank overdraft
  2. B
    Liability to bank
  3. C
    Money available at bank
  4. D
    Cash shortage
Question 30Single Answer
An unfavourable bank balance generally means:
  1. A
    Fixed deposit
  2. B
    Cash in hand
  3. C
    Bank overdraft
  4. D
    Debtors
Question 31Single Answer
A cheque issued but not yet presented for payment causes:
  1. A
    Purchases to decrease
  2. B
    No difference
  3. C
    Sales to increase
  4. D
    Cash Book and Bank Statement balances to differ
Question 32Single Answer
Starting with a favourable Cash Book balance, cheques issued but not presented are:
  1. A
    Added
  2. B
    Deducted
  3. C
    Ignored
  4. D
    Doubled
Question 33Single Answer
Starting with a favourable Cash Book balance, cheques deposited but not yet collected are:
  1. A
    Added
  2. B
    Credited twice
  3. C
    Ignored
  4. D
    Deducted
Question 34Single Answer
Bank charges appearing only in the Bank Statement should first be recorded in:
  1. A
    Purchases Book
  2. B
    Sales Book
  3. C
    Cash Book
  4. D
    Stock Register
Question 35Single Answer
Starting with Cash Book balance, unrecorded bank charges are:
  1. A
    Deducted
  2. B
    Added
  3. C
    Ignored
  4. D
    Treated as capital
Question 36Single Answer
Interest credited by bank but not entered in Cash Book should be:
  1. A
    Added to Cash Book balance
  2. B
    Deducted from Cash Book balance
  3. C
    Ignored
  4. D
    Treated as purchases
Question 37Single Answer
A customer directly depositing money into the bank account will initially appear in:
  1. A
    Bank Statement
  2. B
    Cash Book only
  3. C
    Purchase Book
  4. D
    Sales Return Book
Question 38Single Answer
Starting with Cash Book balance, direct deposit by a customer not recorded in Cash Book is:
  1. A
    Deducted
  2. B
    Added
  3. C
    Ignored
  4. D
    Treated as drawings
Question 39Single Answer
A standing instruction paid by bank but not recorded in Cash Book should be:
  1. A
    Added
  2. B
    Deducted
  3. C
    Multiplied
  4. D
    Ignored
Question 40Single Answer
A cheque deposited but later dishonoured by bank should:
  1. A
    Increase Cash Book bank balance
  2. B
    Reduce Cash Book bank balance
  3. C
    Increase capital
  4. D
    Increase sales

RTGS, banking, use of Computers in budget control

Question 41Single Answer
कंप्यूटर के किस घटक को उसका मस्तिष्क कहा जाता है?
  1. A
    सीपीयू
  2. B
    मॉनिटर
  3. C
    कीबोर्ड
  4. D
    प्रिंटर
Question 42Single Answer
CPU का पूरा नाम:
  1. A
    केंद्रीय कार्यक्रम उपयोगिता
  2. B
    कंप्यूटर प्रोसेसिंग यूटिलिटी
  3. C
    केंद्रीय प्रसंस्करण इकाई
  4. D
    नियंत्रण प्रसंस्करण उपयोगकर्ता
Question 43Single Answer
निम्नलिखित में से कौन सा इनपुट डिवाइस है?
  1. A
    कीबोर्ड
  2. B
    मॉनिटर
  3. C
    प्रिंटर
  4. D
    वक्ता
Question 44Single Answer
निम्नलिखित में से कौन सा आउटपुट डिवाइस है?
  1. A
    माउस
  2. B
    स्कैनर
  3. C
    मॉनिटर
  4. D
    कीबोर्ड
Question 45Single Answer
ROM में संग्रहित डेटा सामान्यतः इस प्रकार होता है:
  1. A
    बिजली बंद होने पर नष्ट हो जाता है
  2. B
    अस्थायी
  3. C
    गैर-वाष्पशील
  4. D
    केवल प्रसंस्करण के दौरान संग्रहित किया जाता है
Question 46Single Answer
कागजी दस्तावेज को डिजिटल रूप में परिवर्तित करने के लिए आमतौर पर किस उपकरण का उपयोग किया जाता है?
  1. A
    अध्यक्ष
  2. B
    प्लॉटर
  3. C
    स्कैनर
  4. D
    प्रोजेक्टर
Question 47Single Answer
एक बाइट में निम्नलिखित शामिल होते हैं:
  1. A
    2 बिट
  2. B
    8 बिट
  3. C
    16 बिट
  4. D
    4 बिट
Question 48Single Answer
कौन सा सॉफ्टवेयर कंप्यूटर हार्डवेयर संसाधनों को नियंत्रित और प्रबंधित करता है?
  1. A
    स्प्रेडशीट
  2. B
    ऑपरेटिंग सिस्टम
  3. C
    ब्राउज़र
  4. D
    प्रस्तुति सॉफ्टवेयर
Question 49Single Answer
निम्नलिखित में से कौन सा ऑपरेटिंग सिस्टम है?
  1. A
    खिड़कियाँ
  2. B
    एक्सेल
  3. C
    पॉवरपॉइंट
  4. D
    क्रोम
Question 50Single Answer
माइक्रोसॉफ्ट एक्सेल मुख्य रूप से एक:
  1. A
    डेटाबेस सर्वर
  2. B
    वेब ब्राउज़र
  3. C
    स्प्रेडशीट अनुप्रयोग
  4. D
    ऑपरेटिंग सिस्टम
Important Questions Package

UPSSSC Auditor Exam Online Question Bank Package

Buy UPSSSC Auditor Important Questions, MCQ, question answer in Hindi & English. It will help you to score high marks in UPSSSC Auditor question bank 2026 in Online, PDF & Print study material.

+ Free Monthly Current Affairs, GK & more PDF Download
Sr.Package NameAmount
1.UPSSSC Auditor Exam - Hindi
Description : 1000 Question With Answer
₹101 [₹500]
2.UPSSSC Auditor Exam - Hindi
Description : 2000 Question With Answer
₹131 [₹500]
3.UPSSSC Auditor Exam - English
Description : 1000 Question With Answer
₹101 [₹500]
4.UPSSSC Auditor Exam - English
Description : 2000 Question With Answer
₹131 [₹500]
5.UPSSSC Auditor Exam - Hindi
Description : 1000 Question & Answer Download in PDF (Send by Email)
₹151 [₹550]
6.UPSSSC Auditor Exam - English
Description : 1000 Question & Answer Download in PDF (Send by Email)
₹151 [₹550]
7.UPSSSC Auditor Exam Question Bank Book - Hindi
Description : 1000 Question with Answer (Printed Material)
₹450 [₹850]
8.UPSSSC Auditor Exam Question Bank Book - English
Description : 1000 Question with Answer (Printed Material)
₹390 [₹650]
Back to Exam