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100+ Free UPSSSC Auditor Practice Questions

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Key Facts: UPSSSC Auditor Exam

100 Questions

Total questions in the written exam

UPSSSC Exam Scheme

120 Minutes

Duration of the exam (2 hours)

UPSSSC Exam Guidelines

₹25 (all categories)

Processing/application fee for all categories

UPSSSC Advt. 03-Exam/2024

0.25 Marks

Negative marking penalty for wrong answers

UPSSSC Exam Rules

The UPSSSC Auditor exam features 100 questions (100 marks) to be solved in 2 hours. The selection stages include a written test and document verification. Eligible candidates must hold a degree and a computer certificate.

Sample UPSSSC Auditor Practice Questions

Try these sample questions to test your UPSSSC Auditor exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which accounting concept dictates that a business enterprise is separate and distinct from its owners?
A.Going Concern Concept
B.Business Entity Concept
C.Money Measurement Concept
D.Dual Aspect Concept
Explanation: The Business Entity Concept treats the business as a separate accounting entity distinct from its owners. Therefore, personal transactions of the owners are not recorded in the business accounts unless they affect the business capital. (This is an accounting convention and does not by itself create a separate legal entity for every form of business.)
2Which of the following errors is not disclosed/detected by the preparation of a Trial Balance?
A.Error of posting an item to the wrong side of an account
B.Arithmetic error in totaling the ledger accounts
C.Complete omission of a transaction from the books of original entry
D.Double posting of an entry to one ledger account
Explanation: A complete omission of a transaction means no debit and no credit entry was made. Because the dual aspect was completely skipped, both sides of the Trial Balance remain equal, making this error undetectable by the Trial Balance.
3Under the double-entry system, a purchase of machinery on credit from a vendor should be recorded by:
A.Debiting Cash Account and Crediting Machinery Account
B.Debiting Machinery Account and Crediting Creditor/Vendor Account
C.Debiting Purchases Account and Crediting Vendor Account
D.Debiting Vendor Account and Crediting Machinery Account
Explanation: Machinery is an asset, and under the rules of real accounts, we debit what comes in. Since it is purchased on credit, we credit the personal account of the vendor/creditor who is the giver of the asset.
4Which of the following is a nominal account?
A.Outstanding Salary Account
B.Prepaid Insurance Account
C.Interest Receivable Account
D.Bad Debts Account
Explanation: Nominal accounts are accounts related to expenses, losses, incomes, and gains. The Bad Debts Account represents a business loss and is closed at the end of the financial year by transferring its balance to the Profit & Loss Account.
5What is the primary purpose of preparing a Bank Reconciliation Statement (BRS)?
A.To calculate the net cash profit earned by the business
B.To reconcile the difference between the Cash Book cash column and Cash Book bank column
C.To identify and reconcile differences between the Cash Book bank column and the Bank Pass Book balance
D.To find out the correct value of closing inventory
Explanation: A BRS is prepared to explain and reconcile the causes of differences between the bank balance shown in the cash book of the business and the balance shown in the bank passbook (or bank statement) on a specific date.
6If a cheque issued by a business is not presented for payment in the bank, what will be the effect on the Cash Book and Pass Book balances?
A.Cash Book balance will be lower than the Pass Book balance
B.Cash Book balance will be higher than the Pass Book balance
C.There will be no difference between the two balances
D.Both balances will reduce simultaneously
Explanation: When a cheque is issued, it is immediately credited (deducted) in the Cash Book, reducing its balance. However, because it has not yet been presented to the bank, the bank has not debited the account, leaving the Pass Book balance higher.
7Under which chapter of the General Financial Rules (GFR) 2017 are guidelines for the procurement of goods and services primarily detailed?
A.Chapter 4
B.Chapter 6
C.Chapter 8
D.Chapter 10
Explanation: Chapter 6 of the General Financial Rules (GFR) 2017 governs the 'Procurement of Goods and Services,' outlining rules, procedures, and thresholds for local purchase committees, tenders, and contracting.
8Under GFR 2017 Rule 154 (as amended), purchase of goods up to what value on each occasion may be made without inviting quotations or bids?
A.₹15,000
B.₹25,000
C.₹50,000
D.₹1,00,000
Explanation: GFR 2017 Rule 154 (as amended by the Department of Expenditure) allows purchase of goods up to ₹50,000 on each occasion without inviting quotations or bids, on the basis of a certificate recorded by the competent authority. The earlier limit of ₹25,000 was revised upward.
9Which of the following is a revenue expenditure?
A.Cost of extending a factory building to increase capacity
B.Registration fees paid on the purchase of a new plot of land
C.Cost of annual painting and white-washing of the existing office building
D.Custom duty paid on the import of new plant machinery
Explanation: Annual maintenance, painting, and white-washing are recurring expenses incurred to maintain the asset in working condition without increasing its capacity or life, making it a revenue expenditure.
10Which of the following accounting concepts states that accounting methods should remain uniform and unchanged from one financial year to another?
A.Prudence Concept
B.Consistency Concept
C.Materiality Concept
D.Matching Concept
Explanation: The Consistency Concept requires that accounting policies and methods (e.g., depreciation methods, inventory valuation) should remain the same across periods to enable meaningful comparison of financial statements.

About the UPSSSC Auditor Exam

The UPSSSC Auditor recruitment written exam is an offline OMR-based test containing 100 multiple-choice questions (MCQs) for 100 marks. The paper features negative marking of 0.25 marks for each wrong response and a time limit of 2 hours. The syllabus covers Bookkeeping and Accountancy, Auditing, Taxation, Computer & Information Technology, and General Knowledge of Uttar Pradesh. This practice test provides 100 questions that mirror the official exam domains and weighting.

Questions

100 scored questions

Time Limit

120 minutes

Passing Score

33% minimum qualifying marks

Exam Fee

₹25 processing fee for all categories (Uttar Pradesh Subordinate Services Selection Commission (UPSSSC))

UPSSSC Auditor Exam Content Outline

65%

Accounting, Auditing & Taxation

Double entry system, ledger, trial balance, bank reconciliation, store purchase rules, audit principles, CAG role, and taxation (Income Tax, GST).

15%

Computer & Information Technology

Computer fundamentals, operating systems, spreadsheets, internet, cyber security, and emerging technologies (AI, IoT, Big Data).

20%

Uttar Pradesh General Knowledge

History, culture, geography, economy, polity, and current affairs specific to the state of Uttar Pradesh.

How to Pass the UPSSSC Auditor Exam

What You Need to Know

  • Passing score: 33% minimum qualifying marks
  • Exam length: 100 questions
  • Time limit: 120 minutes
  • Exam fee: ₹25 processing fee for all categories

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

UPSSSC Auditor Study Tips from Top Performers

1Dedicate significant preparation time to bookkeeping, auditing, and taxation, as they account for 65% of the total marks.
2Thoroughly study the role of the Comptroller and Auditor General (CAG) and store purchase rules.
3Gain a solid understanding of computer basics, spreadsheets, database management, and concepts of artificial intelligence.
4Familiarize yourself with the geographical structure, history, administrative setup, and major welfare schemes of Uttar Pradesh.
5Solve multiple practice tests under timed conditions to adapt to the 0.25 negative marking penalty.

Frequently Asked Questions

What is the marking scheme for the UPSSSC Auditor exam?

Each question carries 1 mark. For every incorrect answer, 1/4th (0.25) marks will be deducted as a negative marking penalty.

What are the educational qualification requirements for UPSSSC Auditor?

Candidates must hold a Bachelor's Degree in Commerce (B.Com) or a Post Graduate Diploma in Accountancy from a recognized university.

Is a computer certificate mandatory for this exam?

Yes, candidates must possess a valid O Level Diploma in Computer from NIELIT (formerly DOEACC Society) or an equivalent government-recognized diploma.

What is the weightage of the Uttar Pradesh GK section?

The General Knowledge section of Uttar Pradesh accounts for 20% of the exam, meaning 20 out of 100 questions.

Are candidates required to pass the UPSSSC PET before applying?

Yes, only candidates who qualified in the UPSSSC Preliminary Eligibility Test (PET) are eligible to apply and be shortlisted for the Auditor written test.