69.

70.

का.

92.

73.

74.

76.

Labour turnover is measured by :
(ಗ) Number of workers replaced / Average number of workers
(B) Number of workers left / Number ‏له‎ workers in the beginning plus number at the
end
(C) Number of workers joining / Number in the beginning of the period
(D) None of these $

The allotment of whole items of cost to cost centres or cost units is called :
(4) Cost allocation (18) Cost apportionment
(0) Overhead absorption (10) Cost classification

If an auditor does something wrongfully 7 the performance of his duties resulting in
financial loss to the company he is guilty വ്‌:

(^) Negligence (B) Misfeasance

(C) Criminal liability (D) Contractual liability

As an auditor, which of the following documents would you congider most reliable in respect
of a receipt from a customer?

(வி Daily cash receipt statement

(ए) Copy of acknowledgement sent to the customer

(() Bank statement

0) Counterfoils of the receipts issued to them

Under Companies Act 1956, audit of annual financial statement is compulsory for :
(ക Private limited companies {B) Public limited companies
(0 Companies listed on a stock exchange (D) All companies

Which of the following ratios indicates the short term solvency of a firm?
(ಗಿ) Profit to capital (ए) Gross profit 10 sales
(¢) Current assets to current liabilities (0) _ Current assets to fixed assets

The term ‘depletion’ used in relation to: -
(ಗೆ) fixed assets (B) wasting assets
(C) current assets : (D) tangible assets

Which of the following is correct?
(ಯ) Assets = Equities (B) Assets = Liabilities + Capital
(0) Assets = Owners equity + Linbilities (D) ചി of the above

11 171/2018
[P.T.0]