Financial Questions and Answers

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General Knowledge Financial Questions with Answers test understanding of finance, banking, and the economy. Common in Banking, SSC, and MBA exams, these questions enhance knowledge about financial systems and markets

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91. Auditor shall be punished with imprisonment for a maximum period of ……… under Section 539 for falsification in the books of accounts.

  • 3 years
  • 5 years
  • 7 years
  • 9 years
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92. "Auditor is not an insurer." In which of the following cases, the decision has been given ?

  • The Kingston Cotton Mills Co. Ltd. (1986)
  • London & General Bank (1895)
  • Allen Craig & Co. Ltd. (1934)
  • Irish Woollen Co. Ltd.
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93. The Section 80A of the Companies’ Act is related with the redemption of-

  • Debentures
  • Redeemable preference shares
  • Irredeemable preference shares
  • None of the above
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94. Company Auditor is responsible-

  • For directors
  • For shareholders
  • For public
  • For creditors
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95. In Balance Sheet, Audit Accounts are audited-

  • Monthly
  • Bi-monthly
  • Annually or half yearly
  • Quarterly
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96. Audit adopted by banking company is-

  • Continuous Audit
  • Periodical Audit
  • Internal Audit
  • Balance Sheet Audit
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97. Which of the following have lien of Company Auditor ?

  • Books of Accounts of the Company
  • Vouchers of the Company
  • Auditor’s working paper
  • All of the above
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98. To appoint new auditor in place of retiring auditor, to adopt the procedure, which section of Companies’ Act, 1956 is applicable ?

  • 223
  • 224
  • 225
  • 226
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99. "A company has a separate legal existence from its members." This principle was first laid down in case of-

  • Saloman Vs. Saloman & Co. Ltd. (1897)
  • Daimler Co. Ltd. Vs. Continental Tyre & Rubber Co. (1916)
  • State of U. P. Vs. Renu Sagar Power Co. (1991)
  • Santunu Roy Vs. Union of India (1989)
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100. According to ownership, Government Company means ……… share.

  • Whose paid-up share capital’s 48%, shares are owned by Governmen
  • Whose paid-up share capital’s 49% shares are owned by Government
  • Whose paid-up share capital’s 50% shares are owned by Government
  • Whose paid-up share capital’s 51% shares are owned by Government
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