Kerala PSC Previous Years Question Paper & Answer

Title : ACCOUNTANT /JUNIOR ACCOUNTANT /ACCOUNTS ASSISTANT VARIOUS COMPANIES/CORPNS/BOARDS/SOCIETIES
Question Code : A

Page:5


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'ACCOUNTANT /JUNIOR ACCOUNTANT /ACCOUNTS ASSISTANT VARIOUS COMPANIES/CORPNS/BOARDS/SOCIETIES' And exam conducted in the year 2016. And Question paper code was '082/2016'. 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.

page: 5 out of 12
Excerpt of Question Code: 082/2016

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40.

Which of the following statement is most suitable to an ‘audit report’?
(A) Itis a fault finding report of audit (B) TItis a report of errors and frauds
(C) TItis an opinion of the Auditor (D) Itis always a statutory report

As per Indian Companies Act 2013, Section 139, an individual auditor, on appointment
hold the office for a term of :

(A) 10 years {B) 1year
(© 486888 (D) 58688

On completion of an audit, Audit Working Papers are :
(A) Returned to the Client (B) Retained by the Auditor
(€) Submitted along with audit report (D) Destroyed immediately

Which of the following statement is wrong with regards to an internal auditor?
(ക) Has statutory Powers (B) Appointed by the management

(C) Is an adviser to management (D) Can be removed at any time

Not recording a transaction in the books of account is treated as an error of :
(ക Duplication _ (B)Omissifln
(0 Compensating (D) Commission

As per Companies Act 2013, remuneration of the first auditor of a company is fixed by whom
of the following?

(4) Registrar of companies ए) First general body meeting
(0) As per rates shown in Act schedule (D) Board of Directors

Who appoint auditor in the case of a Government company or any other company owned or
controlled, directly or indirectly, by the Government as per Companies Act 20137

(4) Board of Directors (8) Respective Government
(C) CAG of India (D) Registrar of Companies

Which of the following statement is wrong with regards to internal check?

(ಗ) It a part of internal control (B) Itis done by appointed auditor
(C) It is continuous in nature (D) TItis to eliminate errors and frauds
7 082/2016
[P.T.0]

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