Previous Year Paper – Auditor (Panchayat) – HPSSC Hamirpur – lV

Previous Year Paper – Auditor (Panchayat) – HPSSC Hamirpur – lV

  1. Heavy water is used in atomic reactions as a
    (A) Moderator
    (B) Fuel
    (C) Coolant
    (D) Fire extinguisher
  2. A considerable part of harmful ultraviolet radiation of the sun does not reach the earth’s surface because above the earth’s atmosphere there is layer of
    (A) Carbon dioxide
    (B) Ammonia
    (C) Hydrogen
    (D) Ozone
  3. Which out of the following vessels can be used for storing sulphuric acid ?
    (A) Wool vessel
    (B) Zinc vessel
    (C) Lead vessel
    (D) Copper vessel
  4. The noble gas used for filling air ships and observation balloons is
    (A) Neon
    (B) Helium
    (C) Xenon
    (D) Non of these
  5. Sodium metal cannot be stored in
    (A) Alcohol
    (B) Benzene
    (C) Toluene
    (D) Kerosene oil
  6. Baking soda’s chemical representation is
    (A) Na2Co3
    (B) Na2SO4
    (C) K2CO3
    (D) NaHCO3
  7. Dynamite is prepared by mixing nitroglycerine with
    (A) Cellulose nitrate
    (B) Saw dust and ammonium-nitrate
    (C) Saw dust alone
    (D) Concentrated sulphuric acid
  8. The deficiency of Vitamin D causes :
    (A) Night blindness
    (B) Xerosis
    (C) Rickets
    (D) Loss of appetite
  9. Ascorbic acid is
    (A) Vitamin C
    (B) Vitamin K
    (C) Vitamin A
    (D) Vitamin E
  10. Which one of the following contains cobalt?
    (A) Chlorophyll
    (B) Haemoglobin
    (C) Vitamin C
    (D) Vitamin B12
  11. Chloroquine is used for cursing
    (A) Headache
    (B) Malaria
    (C) Burns
    (D) Throat infection
  12. Penicillin is an
    (A) Antibiotic
    (B) Antiseptic
    (C) Analgesic
    (D) None of these
  13. Iodine deficiency in the diet is known to cause
    (A) Night blindness
    (B) Beri-Beri
    (C) Goitire
    (D) Rickets
  14. Sweetest among all the sugars is
    (A) Fructose
    (B) Glucose
    (C) Sucrose
    (D) Lactose
  15. Out of the following the harmone is
    (A) RNA
    (B) Invertase
    (C) Ascorbic acid
    (D) Insulin
  16. The acid that makes lemon sour is
    (A) Tartaric Acid
    (B) Citric Acid
    (C) Oxalic Acid
    (D) Hydrochloric acid
  17. Separation of petroleum into different fractions is done by
    (A) Steam distillation
    (B) Separating funnel
    (C) Fractional distillation
    (D) Filtration
  18. Nitrous oxide is called
    (A) Tear Gas
    (B) Producer Gas
    (C) Mustard Gas
    (D) Laughing Gas
  19. Animals die in nitrogen because
    (A) They lack oxygen
    (B) The gas is poisonous in nature
    (C) The gas is heavier than air
    (D) The gas destroys haemoglobins
  20. Ammonia water makes a good cleaning agent because it :
    (A) is weakly basic
    (B) emulsifies grease
    (C) leaves no residue when wiped out
    (D) All are true
  21. The percentage of nitrogen in air remains almost constant due to
    (A) the fixation of nitrogen
    (B) the activity of symbiotic bacteria
    (C) the nitrogen cycle in nature
    (D) the effect of lightning and bacteria
  22. Liquid ammonia is used in refrigeration because it
    (A) has high dipole
    (B) has high heat of vaporisation
    (C) is highly soluble in water
    (D) is basic in nature
  23. In plants atmospheric nitrogen is converted into
    (A) proteins
    (B) carbohydrates
    (C) amino compounds
    (D) fats
  24. White phosphorus is
    (A) strong poison
    (B) a mild poison
    (C) non-poison
    (D) None of these
  25. The momentum of the system is conserved :
    (A) Always
    (B) Never
    (C) Only in the absence of an external force
    (D) Only when an external force acts
  26. Rocket works on the principle of conservation of
    (A) Mass
    (B) Linear momentum
    (C) Energy
    (D) Angular momentum
  27. When velocity of body is doubled, its kinetic energy is
    (A) Doubled
    (B) Remains the same
    (C) Becomes three times
    (D) becomes four times
  28. Central Excise Officer means:
    (A) Chief Commissioner of Central Excise
    (B) Commissioner of Central Excise
    (C) Assistant Commissioner of Central Excise
    (D) All of the above
  29. VAT is
    (A) General Sales Tax System
    (B) Single Point Sales Tax System
    (C) Multiple Point Sales Tax System
    (D) None of the above
  30. Registration under Himachal VAT Act can be of following categories :
    (A) Compulsory and Voluntary Registration
    (B) Compulsory, Voluntary and Provisional Registration
    (C) Voluntary and Provisional Registration
    (D) None of the above
  31. As per SA 240, if Auditor detects and error then the Auditor should
    (A) Communicate it to shareholders
    (B) Submit his resignation
    (C) Ensure financial statements are adjusted for detection errors
    (D) None of the above
  32. When audit is conducted at the end of financial year, it is known as :
    (A) Interim audit
    (B) Balance Sheet audit
    (C) Final audit
    (D) Special audit
  33. Audit note book is maintained by audit staff to note
    (A) Errors
    (B) Any queries
    (C) Any difficulty
    (D) All of these
  34. Standard of audit in regard to verification of assets aims at establishing their evidence of
    (A) Existence
    (B) Proper valuation
    (C) Ownership
    (D) All of these
  35. The audit report by the auditor of the company is addressed to
    (A) Board of Directors
    (B) Member of Company
    (C) Managing Director
    (D) Central Government
  36. For the Assessment Year 2016-17, the rate of Income Tax (for Resident Individual ) is Nil upto the Income of
    (A) Rs. 2,00,000
    (B) Rs. 2,50,000
    (C) Rs. 2,75,000
    (D) Rs. 3,50,000
  37. Income Tax Act extends to
    (A) Whole of India
    (B) Whole of India except Jammu & Kashmir
    (C) Whole of India except Sikkim
    (D) Whole of India except Jammu & Kashmir and Sikkim
  38. Secondary and Higher Education Cess (SHEC) is leviable @ :
    (A) 2%
    (B) 3%
    (C) 1%
    (D) None of these
  39. The total income of the assessee has been computed as Rs. 2,93,495. for rounding off the total income will be taken as
    (A) Rs. 2,93,500
    (B) Rs. 2,93,490
    (C) Rs. 2,93,495
    (D) None of these
  40. Mr. A’s total income for assessment year 2016-17 is Rs 7,90,000. His tax liability shall be:
    (A) Rs. 83,000
    (B) Rs. 84,660
    (C) Rs. 85,490
    (D) None of these
  41. Getting PAN is compulsory for
    (A) Income Tax Payer
    (B) Charitable Trust
    (C) Importer-Exporter
    (D) All of the above
  42. Service Tax was introduced in India on the recommendation of …………….Committee.
    (A) Kelkar
    (B) Dr. Raja J. Challiah
    (C) Dr. Man Mohan Singh
    (D) Dr. Yashwant Singh
  43. Loss leads to reduction in
    (A) Liability
    (B) Capital
    (C) Income
    (D) None of these
  44. Financial position of the business is ascertained on the basis of
    (A) Profit and Loss Account
    (B) Trial Balance
    (C) Balance Sheet
    (D) None of the above
  45. ‘Jet Airways’ and’Kingfisher’ are examples of
    (A) Privates Schools
    (B) Private Airlines
    (C) Private Ships
    (D) Private Railways
  46. FEMA signifies
    (A) Free Export Management Act
    (B) Foreign Exchange Management Act
    (C) Free Export Marketing ACt
    (D) Free Export Marketing Act
  47. Selling of goods abroad below cost in order to eliminate a surplus or to gain an edge on foreign competition is called’………..
    (A) Hedging
    (B) Hogging
    (C) Balance of Trade
    (D) Dumping
  48. A “Lame Duck” in financial terminology is
    (A) A bankrupt company
    (B) A sick industry
    (C) A member of stock exchange who is unable to meet his debts
    (D) A bull in stock exchange who is unable to buy
  49. Economic Activities=…………………
    (A) Business + Employment
    (B) Profession + Employment
    (C) Business + Profession
    (D) Business + Profession + Employment
  50. Insurance removes the hindrance of
    (A) Risk
    (B) Finance
    (C) Information
    (D) Place

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Previous Year Paper – Auditor (Panchayat) – HPSSC Hamirpur – lV

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