Page:7
Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'LABORATORY TECHNICAL ASSISTANT -ACCOUNTINGT & AUDITING' And exam conducted in the year 2017. And Question paper code was '099/2017/OL'. Medium of question paper was in Malayalam or English . Booklet Alphacode was 'A'. Answer keys are given at the bottom, but we suggest you to try answering the questions yourself and compare the key along wih to check your performance. Because we would like you to do and practice by yourself.
Correct Answer:- Option-B
Question58:-The word ‘audit' is derived from the Latin word audire which means
A:-To check
B:-Verify
C:-Watch dog
D:-To hear
Correct Answer:- Option-D
Question59:- audit is conducted by the employees of the business itself.
A:-Independent audit
B:-Statutory audit
C:-Internal audit
D:-Government audit
Correct Answer:- Option-C
Question60:- is auditors plan of action.
A:-Audit note book
B:-Audit working papers
C:-Audit programme
D:-Audit files
Correct Answer:- Option-C
Question61:-Which of the following is illegal ?
A:-Tax planning
B:-Tax avoidance
C:-Tax evasion
D:-All of them
Correct Answer:- Option-C
Question62:-Some times a person deducts tax at source but does not deposit it in government treasury, such person is
called
A:-Ordinary assessee
B:-Deemed assessee
C:-Assessee in default
D:-None of these
Correct Answer:- Option-C
Question63:-What will be the previous year in the case of assesse who closes his accounts on 31-3-2006 ?
A:-2004-2005
-2005-2006
C:-2006-2007
D:-2003-2005
Correct Answer:- Option-B
Question64:-An individual is considered as Resident u/s 6(1) if he was India for a period
previous year.
A:-60 days
B:-180 days
C:-365 days
D:-182 days
Correct Answer:- Option-D
Question65:-Which type of audit is conducted throughout the year ?
A:-Annual audit
B:-Interim audit
C:-Complete audit
D:-Continuous audit
Correct Answer:- Option-D
days or more in the
Question66:- is the examination by the auditor documentary evidences relating to the recording of transactions in
support and thus cheeks the authenticity of such records.
A:-Vouching
B:-Confirming
C:-Footing
D:-Physical examination
Correct Answer:- Option-A
Question67:-The method of costing used in a refinery is
A:-Process costing