Submit Search
Upload
Sa 500$r
•
0 likes
•
381 views
Parag Jain
Follow
Aseem Trivedi's Audit Notes in Hindi
Read less
Read more
Education
Report
Share
Report
Share
1 of 6
Download now
Download to read offline
Recommended
Sa 510$r
Sa 510$r
Parag Jain
Ainsak jivan shali
Ainsak jivan shali
arya Rathore
Bhojan our sayasthya
Bhojan our sayasthya
arya Rathore
The Vaidik Times May 2014
The Vaidik Times May 2014
jaiparkash bhardwaj
आत्मकथा का उद्भव एवं विकास.pdf
आत्मकथा का उद्भव एवं विकास.pdf
UdhavBhandare
Vanchit janta november 2014
Vanchit janta november 2014
jagdish lal
Hindi NCERT Class 1
Hindi NCERT Class 1
HimanshuSharma1135
द वैदिक टाइम्स जुलाई अंक 2014
द वैदिक टाइम्स जुलाई अंक 2014
jaiparkash bhardwaj
Recommended
Sa 510$r
Sa 510$r
Parag Jain
Ainsak jivan shali
Ainsak jivan shali
arya Rathore
Bhojan our sayasthya
Bhojan our sayasthya
arya Rathore
The Vaidik Times May 2014
The Vaidik Times May 2014
jaiparkash bhardwaj
आत्मकथा का उद्भव एवं विकास.pdf
आत्मकथा का उद्भव एवं विकास.pdf
UdhavBhandare
Vanchit janta november 2014
Vanchit janta november 2014
jagdish lal
Hindi NCERT Class 1
Hindi NCERT Class 1
HimanshuSharma1135
द वैदिक टाइम्स जुलाई अंक 2014
द वैदिक टाइम्स जुलाई अंक 2014
jaiparkash bhardwaj
Crime against women_in_weaker_sectionion_and_their_empowerment_a_sociological...
Crime against women_in_weaker_sectionion_and_their_empowerment_a_sociological...
phullay
Hindi NCERT Class 2
Hindi NCERT Class 2
HimanshuSharma1135
The Global Leader - News Coverage GREEN TV
The Global Leader - News Coverage GREEN TV
Nomad Films
जीवन का लक्ष्य ( 1-15 अक्टूबर 2009)
जीवन का लक्ष्य ( 1-15 अक्टूबर 2009)
पत्रकार रमेश कुमार जैन उर्फ़ निर्भीक
Aao gay-se-prem-kare-by-radhe-shyam-ravoria
Aao gay-se-prem-kare-by-radhe-shyam-ravoria
Govats Radhe Ravoria
जीवन का लक्ष्य ( 16-31अप्रैल 2012 )
जीवन का लक्ष्य ( 16-31अप्रैल 2012 )
पत्रकार रमेश कुमार जैन उर्फ़ निर्भीक
Enc times, 10 july 2016
Enc times, 10 july 2016
ENC
111 112
111 112
INTERNATIONAL INDEXED,REFERRED,MULTILINGUAL,INTERDISCIPLINARY, MONTHLY RESEARCH JOURNAL
जीवन का लक्ष्य ( 1-15 अप्रैल 2007 ) पेज एक से चार
जीवन का लक्ष्य ( 1-15 अप्रैल 2007 ) पेज एक से चार
पत्रकार रमेश कुमार जैन उर्फ़ निर्भीक
SSRP Self Learning Guide Social Science Class 9 - In Hindi
SSRP Self Learning Guide Social Science Class 9 - In Hindi
kusumafoundation
ENC Times-April 07,2017
ENC Times-April 07,2017
ENC
ENC Times- October 07,2016
ENC Times- October 07,2016
ENC
Commerce importants facts in hindi for competition exam
Commerce importants facts in hindi for competition exam
akashpalash
Decentralized Water Management - Role of Panchayat and PESA Act in Chattisgarh
Decentralized Water Management - Role of Panchayat and PESA Act in Chattisgarh
PRIA (Society for Participatory Research In Asia)
97 99
97 99
INTERNATIONAL INDEXED,REFERRED,MULTILINGUAL,INTERDISCIPLINARY, MONTHLY RESEARCH JOURNAL
Nurses
Nurses
SECULAR HARYANA
Brahmachari Girish Ji Message 14-04-2020 Drishya va adrishya shatru se raksha
Brahmachari Girish Ji Message 14-04-2020 Drishya va adrishya shatru se raksha
Maharishi Sansthan
Lok kala
Lok kala
SECULAR HARYANA
ENC Times- October 26, 2016
ENC Times- October 26, 2016
ENC
I lahar
I lahar
arun_kumar_singh
Wct
Wct
Parag Jain
Wct a detailed guide
Wct a detailed guide
Parag Jain
More Related Content
What's hot
Crime against women_in_weaker_sectionion_and_their_empowerment_a_sociological...
Crime against women_in_weaker_sectionion_and_their_empowerment_a_sociological...
phullay
Hindi NCERT Class 2
Hindi NCERT Class 2
HimanshuSharma1135
The Global Leader - News Coverage GREEN TV
The Global Leader - News Coverage GREEN TV
Nomad Films
जीवन का लक्ष्य ( 1-15 अक्टूबर 2009)
जीवन का लक्ष्य ( 1-15 अक्टूबर 2009)
पत्रकार रमेश कुमार जैन उर्फ़ निर्भीक
Aao gay-se-prem-kare-by-radhe-shyam-ravoria
Aao gay-se-prem-kare-by-radhe-shyam-ravoria
Govats Radhe Ravoria
जीवन का लक्ष्य ( 16-31अप्रैल 2012 )
जीवन का लक्ष्य ( 16-31अप्रैल 2012 )
पत्रकार रमेश कुमार जैन उर्फ़ निर्भीक
Enc times, 10 july 2016
Enc times, 10 july 2016
ENC
111 112
111 112
INTERNATIONAL INDEXED,REFERRED,MULTILINGUAL,INTERDISCIPLINARY, MONTHLY RESEARCH JOURNAL
जीवन का लक्ष्य ( 1-15 अप्रैल 2007 ) पेज एक से चार
जीवन का लक्ष्य ( 1-15 अप्रैल 2007 ) पेज एक से चार
पत्रकार रमेश कुमार जैन उर्फ़ निर्भीक
SSRP Self Learning Guide Social Science Class 9 - In Hindi
SSRP Self Learning Guide Social Science Class 9 - In Hindi
kusumafoundation
ENC Times-April 07,2017
ENC Times-April 07,2017
ENC
ENC Times- October 07,2016
ENC Times- October 07,2016
ENC
Commerce importants facts in hindi for competition exam
Commerce importants facts in hindi for competition exam
akashpalash
Decentralized Water Management - Role of Panchayat and PESA Act in Chattisgarh
Decentralized Water Management - Role of Panchayat and PESA Act in Chattisgarh
PRIA (Society for Participatory Research In Asia)
97 99
97 99
INTERNATIONAL INDEXED,REFERRED,MULTILINGUAL,INTERDISCIPLINARY, MONTHLY RESEARCH JOURNAL
Nurses
Nurses
SECULAR HARYANA
Brahmachari Girish Ji Message 14-04-2020 Drishya va adrishya shatru se raksha
Brahmachari Girish Ji Message 14-04-2020 Drishya va adrishya shatru se raksha
Maharishi Sansthan
Lok kala
Lok kala
SECULAR HARYANA
ENC Times- October 26, 2016
ENC Times- October 26, 2016
ENC
I lahar
I lahar
arun_kumar_singh
What's hot
(20)
Crime against women_in_weaker_sectionion_and_their_empowerment_a_sociological...
Crime against women_in_weaker_sectionion_and_their_empowerment_a_sociological...
Hindi NCERT Class 2
Hindi NCERT Class 2
The Global Leader - News Coverage GREEN TV
The Global Leader - News Coverage GREEN TV
जीवन का लक्ष्य ( 1-15 अक्टूबर 2009)
जीवन का लक्ष्य ( 1-15 अक्टूबर 2009)
Aao gay-se-prem-kare-by-radhe-shyam-ravoria
Aao gay-se-prem-kare-by-radhe-shyam-ravoria
जीवन का लक्ष्य ( 16-31अप्रैल 2012 )
जीवन का लक्ष्य ( 16-31अप्रैल 2012 )
Enc times, 10 july 2016
Enc times, 10 july 2016
111 112
111 112
जीवन का लक्ष्य ( 1-15 अप्रैल 2007 ) पेज एक से चार
जीवन का लक्ष्य ( 1-15 अप्रैल 2007 ) पेज एक से चार
SSRP Self Learning Guide Social Science Class 9 - In Hindi
SSRP Self Learning Guide Social Science Class 9 - In Hindi
ENC Times-April 07,2017
ENC Times-April 07,2017
ENC Times- October 07,2016
ENC Times- October 07,2016
Commerce importants facts in hindi for competition exam
Commerce importants facts in hindi for competition exam
Decentralized Water Management - Role of Panchayat and PESA Act in Chattisgarh
Decentralized Water Management - Role of Panchayat and PESA Act in Chattisgarh
97 99
97 99
Nurses
Nurses
Brahmachari Girish Ji Message 14-04-2020 Drishya va adrishya shatru se raksha
Brahmachari Girish Ji Message 14-04-2020 Drishya va adrishya shatru se raksha
Lok kala
Lok kala
ENC Times- October 26, 2016
ENC Times- October 26, 2016
I lahar
I lahar
More from Parag Jain
Wct
Wct
Parag Jain
Wct a detailed guide
Wct a detailed guide
Parag Jain
Rajasthan Vat act in english
Rajasthan Vat act in english
Parag Jain
NOTES ON AMALGAMATION, ABSORPTION & EXTERNAL RECONSTRUCTION FOR CA FINAL
NOTES ON AMALGAMATION, ABSORPTION & EXTERNAL RECONSTRUCTION FOR CA FINAL
Parag Jain
Service tax pdf e book - 7th vces edn- ca pritam mahure
Service tax pdf e book - 7th vces edn- ca pritam mahure
Parag Jain
Sa 450
Sa 450
Parag Jain
Sa 299
Sa 299
Parag Jain
Sa 260$r
Sa 260$r
Parag Jain
Sa 240$r
Sa 240$r
Parag Jain
Sa 230$(r)
Sa 230$(r)
Parag Jain
Sa 210$r
Sa 210$r
Parag Jain
Sa 200 a
Sa 200 a
Parag Jain
Sa200
Sa200
Parag Jain
Hindi code of ethics
Hindi code of ethics
Parag Jain
Audit notes
Audit notes
Parag Jain
Sa 530$r
Sa 530$r
Parag Jain
Sa$300$(r)
Sa$300$(r)
Parag Jain
Sa 720
Sa 720
Parag Jain
Sa 580$r
Sa 580$r
Parag Jain
Sa 550$r
Sa 550$r
Parag Jain
More from Parag Jain
(20)
Wct
Wct
Wct a detailed guide
Wct a detailed guide
Rajasthan Vat act in english
Rajasthan Vat act in english
NOTES ON AMALGAMATION, ABSORPTION & EXTERNAL RECONSTRUCTION FOR CA FINAL
NOTES ON AMALGAMATION, ABSORPTION & EXTERNAL RECONSTRUCTION FOR CA FINAL
Service tax pdf e book - 7th vces edn- ca pritam mahure
Service tax pdf e book - 7th vces edn- ca pritam mahure
Sa 450
Sa 450
Sa 299
Sa 299
Sa 260$r
Sa 260$r
Sa 240$r
Sa 240$r
Sa 230$(r)
Sa 230$(r)
Sa 210$r
Sa 210$r
Sa 200 a
Sa 200 a
Sa200
Sa200
Hindi code of ethics
Hindi code of ethics
Audit notes
Audit notes
Sa 530$r
Sa 530$r
Sa$300$(r)
Sa$300$(r)
Sa 720
Sa 720
Sa 580$r
Sa 580$r
Sa 550$r
Sa 550$r
Recently uploaded
محاضرات الاحصاء التطبيقي لطلاب علوم الرياضة.pdf
محاضرات الاحصاء التطبيقي لطلاب علوم الرياضة.pdf
Khaled Elbattawy
Bahare Shariat Jild 1 By SadurshSharia Mufti Amjad Ali Azmi
Bahare Shariat Jild 1 By SadurshSharia Mufti Amjad Ali Azmi
bookbahareshariat
Energy drink .
Energy drink .
borisjokovic1
Saunanaine_Helen Moppel_JUHENDATUD SAUNATEENUSE JA LOODUSMATKA SÜNERGIA_strat...
Saunanaine_Helen Moppel_JUHENDATUD SAUNATEENUSE JA LOODUSMATKA SÜNERGIA_strat...
Eesti Loodusturism
Bahare Shariat Jild 4 By SadurshSharia Mufti Amjad Ali Azmi
Bahare Shariat Jild 4 By SadurshSharia Mufti Amjad Ali Azmi
bookbahareshariat
Bahare Shariat Jild 2 By SadurshSharia Mufti Amjad Ali Azmi
Bahare Shariat Jild 2 By SadurshSharia Mufti Amjad Ali Azmi
bookbahareshariat
Recently uploaded
(6)
محاضرات الاحصاء التطبيقي لطلاب علوم الرياضة.pdf
محاضرات الاحصاء التطبيقي لطلاب علوم الرياضة.pdf
Bahare Shariat Jild 1 By SadurshSharia Mufti Amjad Ali Azmi
Bahare Shariat Jild 1 By SadurshSharia Mufti Amjad Ali Azmi
Energy drink .
Energy drink .
Saunanaine_Helen Moppel_JUHENDATUD SAUNATEENUSE JA LOODUSMATKA SÜNERGIA_strat...
Saunanaine_Helen Moppel_JUHENDATUD SAUNATEENUSE JA LOODUSMATKA SÜNERGIA_strat...
Bahare Shariat Jild 4 By SadurshSharia Mufti Amjad Ali Azmi
Bahare Shariat Jild 4 By SadurshSharia Mufti Amjad Ali Azmi
Bahare Shariat Jild 2 By SadurshSharia Mufti Amjad Ali Azmi
Bahare Shariat Jild 2 By SadurshSharia Mufti Amjad Ali Azmi
Sa 500$r
1.
SA – 500
(R) vads{k.k lk{; Q. 01 vads{k.k lk{;ksa ls vki D;k le>rs gSa Ans: vads{k.k lk{; & fu’d’kksZ rd igqWpus ds vads{kd }kjk iz;ksx esa ykbZ xbZ lwpuk;sa ftu ij mldh jk; vk/kkfjr gksrh gSA vads{kd lk{; esa “kkfey gS ys[kkadu vfHkys[kksa esa varZfughr foRrh; & fooj.k rFkk vU; lwpuk;sa nksuksaA Q. 02 vads{k.k lk{;ksa ds laca/k esa vads{kd ds D;k drZO; gSa Ans: SA-200 ds vuqlkj] vads{kd dks Substantive ,oa Compliance izfof/k;ksa ds ek/;e ls i;kZIr mi;qDr vads{k.k lk{; izkIr dj ysuk pkfg;s rkfd og muls mfpr fu’d’kZ fudkyus esa leFkZ gks lds ftl ij foRrh; fooj.k ij mldh jk; vk/kkfjr gksrh gSA blds vfrfjDr SA-200 ds okD;ka”k 9 esa ^^vads{k.k fu’d’kZ rFkk izfrosnu^^ ;g of.kZr gS fd vads{kd dks foRrh; fooj.kksa ij viuh jk; vfHkO;Dr djus ds vk/kkj gsrw izkIr fd;s x;s vads{k.k lk{;ksa rFkk miØe ds O;olk; ds vius Kku ds vk/kkj ij fudkys x;s fu’d’kksZ ij iquZfopkj rFkk fu/kkZj.k dj ysuk pkfg;sA vr% mijksDr vk/kkj ij ge fu’d’kZ fudky ldrs gS fd vads{kd dh jk; mfpr fu’d’kksZ }kjk lefFkZr gksrh gS rFkk mfpr fu’d’kksZ ds ihNs i;kZIr mi;qDr vads{k.k lk{; gksrs gSA SA-500 ds vuqlkj] vads{kd dks ,slh vads{k.k izfØ;kvksa dk fu’iknu djuk pkfg;s tks i;kZIr mi;qDr vads{k.k lk{; izkIr djus ds mn~ns”; gsrw mu ifjfLFkfr;ksa esa mfpr gksA Q. 03 i;kZIr mi;qDr vads{k.k lk{; ds fl)kar D;k gSa Ans: SA-500 fuEufyf[kr izdkj ls i;kZIr rFkk mi;qDr en dks ifjHkkf’kr djrk gS %& vads{k.k lk{;ksa dh i;kZIrrk %& vads{k.k lk{;ksa dh ek=k dk ekikaduA vko”;d vads{k.k lk{;ksa dh ek=k vads{kd dh lkjoku feF;kdFku dh tksf[ke ds fu/kkZj.k rFkk mu vads{k.k lk{;ksa dh xq.koRrk ls izHkkfor gksrh gSA vFkkZr~ cSad cSysal dk fu’d’kZ fudkyus gsrw de ls de nks lk{;ksa dk gksuk vfuok;Z gS %& 1- cSad fooj.k dh izfrfyfi] rFkk 2- cSad lek/kku fooj.k i= vads{k.k lk{;ksa dh mfprrk %& vads{k.k lk{;ksa dh xq.koRrk dk eki] ;g mu fu’d’kksZ ds fy;s mldh lac)rk rFkk fo”oluh;rk esa leFkZu iznku djrs gS ftu ij vads{kd dh jk; vk/kkfjr gksrh gSA ¼cSad fooj.k dh izfr cSad izca/kd }kjk mfpr <ax ls izekf.kr gksuk pkfg;s] rFkk BRS izca/kd [kkrksa }kjk ikl gksuh pkfg;s rFkk [kkrk “ks’kksa esa mi;qDr izfof’V djuk vko”;d gSA½ ;g vads{kd dk is”ksxr fu.kZ; gS fd og i;kZIr rFkk mi;qDr vads{k.k lk{; izkIr djs vFkok ughaA ;g iw.kZ :i ls bl ckr ij fuHkZj djrk gS fd fdruh ensa lkjoku gSa] D;k feF;ko.kZu dh tksf[ke foRrh; fooj.k dh fdlh en ls lacaf/kr gS vFkok ugha] foRrh; lwpukvksa dh izd`fr rFkk tfVyrk bR;kfnA Q. 04 vads{k.k lk{;ksa ds L=ksr D;k gSa Ans: SA-500 (R) ds vuqlkj] vads{kd }kjk miØe ds Hkhrj ds L=ksrks ls vads{k.k lk{; izkIr fd;s tk ldrs gSa ¼ftUgsa lkekU;r% vkarfjd L=ksarks ds :i esa tkuk tkrk gS½ vFkkZr~ cSad lek/kku fooj.k] rFkk L=ksr rks miØe ls vyx gks ¼ftUgsa lkekU;r% ckg; L=ksrksa ds uke ls tkuk tkrk gSA½ vFkkZr~ cSad lek/kku fooj.k i= cSad ds izca/kd }kjk mfpr <ax ls gLrk{kfjr fd;s tkus pkfg;sA lkekU;r% vkrafjd L=ksrks ls izkIr fd;s x;s lk{;ksa dks vkrafjd vads{k.k lk{; rFkk midze i`Fkd L=ksr ls izkIr fd;s x;s lk{;ksa dks ckg; vads{k.k lk{; dgk tkrk gSA vads{k.k lk{;ksa dh izd`fr ds vuqlkj mUgsa izi=hd`r fd;k tk ldrk gSA fyf[kr ¼vFkkZr~ tehu dk iathdj.k½] ekSf[kd ¼vFkkZr~ izca/ku }kjk fooj.k i=½ vFkok n`”; ¼vFkkZr~ izca/ku }kjk HkkSfrd lR;kiu½ Q. 05 SA-500(R) ds varxZr fu/kkZfjr vads{kd izfof/k;ka D;k gS
2.
Ans: SA-500(R) ds
}kjk vko”;d rFkk bldsa vfrfjDr SA-315 rFkk SA-330 ds vuqlkj mfpr fu’d’kZ fudkyus ds fy;s vads{k.k lk{; ftl ij vads{kd dh jk; vk/kkfjr gksrh gS fuEufyf[kr ds fu’iknu }kjk izkIr fd;s tkrs gS%& 1- tksf[ke dks fu/kkZfjr djus okyh izfof/k;ka }kjkA 2- vU; vads{k.k izfdz;k,W] ftuesa “kkfey gS %& (a) fu;a=.k pSd (Test of control) ftls izkjaHk esa Substantive izfof/k;ksa ds uke ls tkuk tkrk FkkA tc SAs }kjk vko”;d gks vFkok tc vads{kd ,slk djus dk pquk djrk gS] rFkkA (b) laiq’B izfof/k;kW] (Substantive) blesa “kkfey gS fooj.kksa dks ijh{k.k djuk rFkk laiq’V fo”ys’k.kkRed izfof/k;kWA (c) pwWfd tksf[ke ds fu/kkZj.k dh izfof/k;ksa dks SA-315 rFkk SA-330 esa ifjHkkf’kr fd;k x;k gS vc ge le>rs gS fd fu;a=.k pSd (Test of control) rFkk laiq’V izfof/k;kW D;k gSa (d) vfrfjDr vads{k.k izfof/k;kW (i) fu;a=.k tkWp ¼ftls izkjaHk esa Substantive izfof/k;ksa ds uke ls tkuk tkrk ;k½ fu;a=.k tkWp ;g ewY;kafdr djus gsrq vfHkdfYir dh tkrh gS fd ,d dfFkr lhek rd lkjoku feF;ko.kZu dh jksdFkke djus] mls [kkstus rFkk lgh djus esa fu;a=.k izHkkoh rkSj ls ifjpkfyr fd;k tk jgk gSA ,sls lacaf/kr vads{k.k lk{; izkIr djus gsrw vfHkdfYir dh tkrh gS tks & • fu;a=.k ds fu’iknu dks n”kkZrs gS rFkk • ifjofrZr ifjfLFkfr;kW tks ;g n”kkZrh gSa fd i;kZIr fu’iknu ls fopyu gSA ;fn ;g ifjfLFkfr;kW mifLFkr vFkok vuqifLFkr gksrh gS rc vads{kd }kjk ijh{k.k fd;k tk ldrk gSA fu;a=.k tkWp dk mnkgj.k %& X fy- ds vads{kd rFkk X fy- ds ys[kkadu ds e/; 31-03-2005 dks fuEufyf[kr laokn gksrk gSA vads{kd % D;k vkius cSad lek/kku fooj.k rS;kj fd;k gS ys[kkadd % gkW vads{kd % d`i;k eq>s rRdkyhu BRS fn[kk,W ys[kkadd % ;g 30-10-2009 dks rS;kj fd;k x;k rRdkyhu BRS gSA vads{kd % ;s D;k gS vkius vxLr 09 ls flracj 09 rd fd yafcr izfof’V;ksa dk dksbZ (effect) izHkko ugha fn;k gSA vkidh BRS dks rS;kj djus dh vkd`fr D;k gSa ys[kkadd % v/kZ&okf’kZd mijksDr ls ge ;g fu’d’kZ fudkyk ldrs gSa fd Hkys gh cSad ds ifjpkyuij vkarfjd fu;a=.k fo|eku gSa] ijarq u rks ;g izHkkoh gS vkSj u gh iwjh vof/k ds nkSjku yxkrkj jgk gS fd ml ij fo”okl fd;k tk ldsA (ii) laiq’V izfof/k;kW %& laiq’V izfof/k;kW dfFkr lhek ij lkjoku feF;ko.kZu dks [kkstks gsrw vfHkdfYir dh tkrh gSA blesa fooj.kksa dk ijh{k.k rFkk laiq’V fo”ys’k.kkRed izfof/k;ksa dk lekos”k gksrk gSA laiq’V izfof/k;ksa dh fMtkbZu esa ijh{k.k ds mn~ns”; ls lacaf/kr igpkuh xbZ ifjfLFkfr;kW “kkfey gksrh gS tks lacaf/kr dFku (relevant assention) esa feF;ko.kZ.k LFkkfir djrs gSA ;fn vads{kd laiw.kZ foRrh; fooj.k rFkk mldh dqN enksa ij laiq’V izfof/k;ksa dks ykxw djrk gS tSls Hkou rks ge mijksDr mYysf[kr laiq’V izfof/k ds varxZr voyksduksa dks ijLij lacaf/kr dj ldrs gSA fo|ekurk % Hkou dk HkkSfrd lR;kiu vf/kdkj rFkkA drZO; % D;k Hkou daiuh ds uke ij gSA mRifRr % D;k mls o’kZ ds nkSjku Ø; fd;k x;k gS] la”kksf/kr vFkok rFkk@mldh ejEer dh xbZ gS vFkok og ,d izkjafHkd “ks’k gSA iw.kZrk % jftLVj esa mfpr :i ls fjdkWMZ fd;k x;k gSA ewY;kadu % ,d laifRr dks mfpr Carring value ij fjdkZMZ fd;k x;k gSA ekikadu % mls mfpr jkf”k ij fjdkWMZ fd;k x;k gS rFkk chek rFkk âkl lacaf/kr vkxe vFkok O;;ksa dks mfpr vof/k esa ckWVk x;k izLrqfr rFkkA
3.
vfHkO;fDr % ,d
endksekU; O;ogkjksa ds vuqlkj ys[kkadu uhfr;ksa rFkk (AS ds vuqlkj ) izdV] oxhZd`r rFkk ifjHkkf’kr fd;k x;k gSA rFkk ;fn dksbZ oS/kkfud vko”;drk gS rks mls Hkh iwjk fd;k x;k gSA ¼daiuh dh n”kk esa vuqlwph VI½ Q. 06 vads{kd ds ikl miyC/k fofHkUu vU; lgk;d vads{k.k izfdz;k,W D;k gS t cog vads{k.k izfdz;kvksa] tksf[ke fu/kkZj.k izfdz;kvksa] fu;a=.k tkWp vFkok laiq’V izfof/k;ksa dks ykxw djds i;kZIr mi;qDr vads{k.k lk{; izkIr djuk pkgrk gS Ans: fuEufyf[kr of.kZr vads{k.k izfof/k;ksa dk tksf[ke fu/kkZj.k izfdz;kvksa] fu;a=.k tkWp vFkok laiq’V izfof/k;ksa ds :i esa iz;ksx fd;k tk ldrk gS] ;g mu ifjfLFkfr;ksa@izlax ij fuHkZj djrk gS ftuesa mUgsa vads{kd }kjk ykxw fd;k tkrk gSA 1- fujh{k.k 2- voyksdu 3- ckg; iq’Vhdj.k 4- iquZx.kuk 5- iquZ&fu’iknu 6- fo”ys’k.kkRed izfof/k;kW 7- iwNrkN rFkk iq’Vhdj.k 01- fujh{k.k %& fujh{k.k esa “kkfey gS fjdkWMZ rFkk izi=ksa dk ijh{k.k] pkgs og vkarfjd gks vFkok ckg;] dkxtkr ds :i esa gks vFkok bysDVªkWfud :i esa vFkok ,d laifRr dk HkkSfrd ijh{k.k gksA fujh{k.k ds ,d mnkgj.k dks fu;a=.k tkWp ds :i esa iz;ksx fd;k x;k gS tSls vf/kd`r lk{;ksa ds fy;s fjdkWMZ dk ijh{k.k djukA 02- voyksdu%& voyksdu esa “kkfey gS vU; }kjk fu’ikfnr izfØ;kvksa vFkok fof/k dks ns[kuk] mnkgj.k ds fy;s midze ds deZpkfj;ksa }kjk vFkok fu;a=.k xfrfof/k;ksa ds fu’iknu }kjk jgfr;s ds fy;s vads{kd dk voyksduA 03- ckg; iq’Vhdj.k%& ,d ckg; iq’Vhdj.k vads{kd }kjk ,d r`rh; i{kdkj ds vads{kd ls izR;{kr% fyf[kr izR;qRrj ds :i esa isij QkWeZ esa] vFkok bZ&QkWeZ rFkk vU; ek/;e }kjk izkIr fd;s x;s vads{k.k lk{; dks iznf”kZr djrk gSA vDlj ckg; iq’Vhdj.k izfof/k;kW lacaf/kr gksrh gSA tc lacksf/kr dFku (addreseing assention) dqN [kkrk “ks’kksa rFkk muds vo;oksa ds lkFk tqM+s gksrs gSA 04- iquZx.kuk%& iquZx.kuk esa izys[kksa vFkok fjdkWMZ dh xf.krh; tkWp “kkfey gksrh gSA iquZx.kuk ekuoh; vFkok bysDVªkWfud rjhds ls fu’ikfnr dh tk ldrh gSA 05- iquZ&fu’iknu%& iquZ&fu’iknu esa vads{kd }kjk izfdz;kvksa vFkok fu;a=.kksa dk Lora= lapkyu “kkfey gS tks midze ds vkarfjd fu;a=.k ds ,d Hkkx ds :i esa okLro esa fu’ikfnr dh tkrh gSA 06- fo”ys’k.kkRed izfØ;k%& fo”ys’k.kkRed izfdz;k esa foRrh; vFkok xSj&foRrh; nksuksa ds vkWdM+ks esa fo”oluh; laca/kksa ds v/;;u }kjk cukbZ xbZ foRrh; lwpukvksa dk ewY;kadu “kkfey gSA mnkgj.k ds fy;s] ldy ykHk vuqikr] “kq) ykHk vuqikr] _.k lerk vuqikr bR;kfn dh x.kuk rFkk fo”ys’k.k bR;kfnA fo”ys’k.kkRed izfdz;k Hkh igpkus x;s mrkj&p<+koksa rFkk laca/kksa ds fujh{k.k ds bZn&fxZn ?kwerk gS tks vU; lacaf/kr lwpukvksa rFkk vuqekfur jkf”k ds egRoiw.kZ fopyu ls vlaxr gksrh gSA 07- iwNrkN ,oa iq’Vhdj.k%& iwNrkN esa “kfkey gS midze ds Hkhrj vFkok ckgj] foRrh; rFkk xSj&foRrh; nksuksa esa tkudkjh okys O;fDr;ksa dh lwpukvksa gsrw fuosnu djukA dqN fo’k;ksa ds laca/k esa vads{kd ;g vko”;d le>s rks og ekSf[kd izR;qRrj dh iqf’V djus gsrq izca/ku rFkk tgkW mi;qDr gks ogkW izca/ku ds fy;s izHkkfjr O;fDr ls fyf[kr fooj.k izkIr dj ldrk gS ftl ij ge ckn esa SA-580(R) esa fopkj&foe”kZ djsaxsA
4.
Q. 07 dSls
,d vads{kd vads{k.k lk{;ksa dh lac/krk rFkk fo”oluh;rk dks LFkkfir djrk gS Ans: SA-500 (R) ds vuqlkj tc vads{k.k izfØ;kvksa dks vfHkdfYir rFkk fu’ikfnr fd;k tkrk gS] rc vads{kd ,d vads{k.k lk{; ds :i eaas iz;ksx dh tkus okyh lwpuk dh lac)rk rFkk fo”oluh;rk dks /;ku esa j[kuk pkfg;sA vc iz”u ;g mBrk gS fd lac)rk rFkk fo”oluh;rk D;k gS rFkk vads{kd }kjk mls dSls LFkkfir fd;k tkrk gSA vads{k.k lk{;ksa dh lac)rk%& SA-500(R) ds vuqlkj] lac)rk ls vk”k; foRrh; lwpukvksa ds lanHkZ esa vads{k.k izfof/k;ksa ds foRrh; lwpuk ls lglaca/k ls gS tSls ,d vads{k.k lk{; ds :i iz;ksx gksus okyh lwpuk dk laca/k ijh{k.k ds funsZ”ku }kjk izHkkfor gks ldrh gSa mnkgj.k ds fy;s] ;fn ge Hkou dh fo|ekurk rFkk mlds LokfeRo dk lR;kiu dj jgs gS rks Hkou ij fo”ks’kK ds ewY;kadu dh fjiksZV vlaxr gksxh ijarq tehu dk iathdj.k rFkk Lokeh ds uke esa vuqeksfnr uD”kk laxr gksxsA blds vfrfjDr ;fn ge Hkou ds ewY; dk lR;kiu dj jgs gS rks mldk vuqeksfnr uD”kk fdlh dke dk ugha cfYd fo”ks’kK ds ewY;kadu dh fjiksZV gh lac) vFkok laxr gksxhA vads{k.k izfdz;kvksa dk fn;k x;k lewg ,sls vads{k.k izfdz;kvksa dk fn;k x;k lewg ,sls vads{k.k lk{; iznku dj ldrk gS tks dqN ekU; dFkuksa ls lacaf/kr gksrh gS fadarq vU; ds lkFk ughaA mnkgj.k ds fy;s] fdlh fo”ks’k ekU; dFku ds laca/k esa vads{k.k lk{; izkIr djuk mnkgj.kkFkZ] jgfr;s dh fo|ekurk fdlh vU; ekU; dFku (Assertion) ds laca/k esa vads{k.k lk{; izkIr djus ds fy;s ,d izfrLFkkiu (Substitute) ugha gSA mnkgj.k ds fy;s] ml jgfr;s dk ewY;kaduA vads{k.k lk{;ksa dh fo”luh;rk%& tc rd vads{kd fo”oluh;rk vads{k.k lk{; izkIr ugha dj ysrk og ,d mfpr fu’d’kZ ugha fudky ldrkA vads{k.k lk{;ksa dh fo”oluh;rk vads{k.k lk{;ksa dh izd`fr rFkk L=ksrksa ij fuHkZj djrh gSA mUgsa ekU; djrs le; dqN viokn fo|eku gks ldrs gS] vads{k.k lk{;ksa dh fo”oluh;rk ds ckjs esa fuEufyf[kr lkekU;hdj.k mi;ksxh gks ldrs gS%& 01- vads{k.k lk{;ksa dh fo”oluh;rk c<+ tkrh gS tc mUgsa midze ls i`Fkd ckgjh L=ksrksa ls izkIr fd;k tkrk gSA ¼vFkkZr vkarfjd vads{k.k lk{;ksa dh vis{kk ckr vads{k.k lk{; vf/kd fo”oluh; gksrs gS½ mnkgj.k ds fy;s] cSad fooj.k dh izekf.kr izfrfyfi] ,d midze esa cuk;s x;s cSad lek/kku fooj.k ls vf/kd fo”oluh; gksrh gSA 02- vkarfjd L=ksrksa ls mRiUu vads{k.k lk{;ksa dh fo”oluh;rk c<+ tkrh gS tc midze }kjk LFkkfir fd;k x;k lacaf/kr fu;a=.k (Related control) izHkkoh gksrk gS ftlesa “kkfey gS mldh rS;kjh rFkk mldk j[kj[kkoA mnkgj.k ds fy;s] cSad lek/kku fooj.k vf/kd fo”oluh; gksxk vU;Fkk ;fn vkarfjd fu;a=.k izHkkoh gksrk gSA ¼fdarq cSad fooj.k dh izfrfyih ls T;knk ugha½ 03- vads{kd }kjk izR;{k :i ls izkIr fd;s x;s vads{k.k lk{;] vizR;{k :i ls vFkok fu’d’kZ ;k urhts ds :i esa izkIr fd;s x;s lk{;ksa ls vf/kd fo”oluh; gksrs gSA 04- izi=hdj.k :i esa izkIr fd;s x;s vads{k.k lk{; pkgsa og dkxt ij gks] bysDVªkfud vFkok vU; ek/;e esa gks] ekSf[kd :i ls izkIr fd;s x;s vads{k.k lk{; dh vis{kk vf/kd fo”oluh;rk gksrs gSA ¼mnkgj.k ds fy;s] cksMZ ehfVax esa fy;s x;s ,d fu.kZ; ds ekSf[kd iq’Vhdj.k dh vis{kk vads{kd }kjk ikfjr fd;s x;s ladYi dh izfr izkIr djuk vf/kd fo”oluh; gksrk gSA½ 05- okLrfod izi=ksa }kjk iznku fd;s x;s vads{k.k lk{;] QkWVksdkWih vuqfyih] pyfp= fo”oluh; gksrs gSA vadh; :i esa izkIr fd;s x;s vads{k.k lk{;ksa ls vf/kd ftudh fo”oluh;rk mUgsa rS;kj djus rFkk j[kj[kko ds fu;a=.k ij fuHkZj djrh gSA tc ,d vads{kd fofHkUu L=ksrksa ls vFkok fofHkUu izd`fr ds vads{k.k lk{; izkIr djrk gS rks og ,d c<+k gqvk fo”okl izkIr djrk gSA tks SA-500 ds vuqlkj voyksduksa ds vuq:i ifj.kke nsrs gSA Q. 08 ;fn ,d vads{k.k lk{; izca/ku ds fo”ks’kK }kjk rS;kj fd;k tkrk gS rc midze ds vads{kd dks dkSulh vfrfjDr lko/kkuh dks /;ku esa j[kuk gksxk
5.
Ans: SA-500(R) ds
vuqlkj] tc ,d ,slh lwpuk dk iz;ksx vads{k.k lk{; ds :i esa fd;k tk jgk gSA ftls izca/ku ds fo”ks’kK }kjk rS;kj fd;k x;k gS rks vads{kd dks ,d vko”;d lhek rd] vads{k.k ds mn~ns”; gsrw ml fo”ks’kK ds dk;Z dh egRoiw.kZrk ds laca/k esa%& 01- ml fo”ks’kK dh dq”kyrk] l{kerk rFkk mn~ns”;ijdrk dk ewY;kadu djuk pkfg;sA 02- ml fo”ks’kK dh dk;Z dh le>cw> dks izkIr dj ysuk pkfg;s] rFkkA 03- lacaf/kr ekU; dFku (Relevant assention) ds fy;s vads{k.k lk{; ds :i esa ml fo”ks’kK ds dk;Z dh mfprrk dk ewY;kadu dj ysuk pkfg;s ¼orZeku esa ;g eqn~nk SA-620 esa lacksf/kr gSA½ Q. 09 ,d vads{kd dks fdl ckr dk /;ku j[kuk pkfg;s tc og i;kZIr mi;qDr vads{k.k lk{; izkIr djus ds fy;s ijh{k.k gsrw enksa dk p;u djrk gS Ans: tkWp fu;a=.k rFkk tkWp dh O;k[;k dks vfHkdfYir djrs le; vads{kd dks ijh{k.k gsrw enksa ds pquko ds ek/;e dks lqfuf”pr dk ysuk pkfg;s tks vads{k.k izfdz;kvksa dks iwjk djus gsrw izHkkoh gksrs gSA ijh{k.k ds fy;s enksa dk pquko djus esa] iSjkxzkQ 7 }kjk vads{kd ds fy;s ;g vko”;d gS fd vads{k.k lk{; ds :i esa iz;qDr gksus okyh lwpuk dh fo”oluh;rk rFkk lac)rk dks lqfuf”pr dj ysaA izHkkoksRikndrk ¼i;kZIrrk½ ,d vU; igyw gS ftls ijh{k.k gsrw ,d en dk p;u djrs le; egRoiw.kZ :i ls /;ku esa j[kuk pkfg;sA ijh{k.k gsrw enksa dk p;u djus ds fy;s vads{kd fuEufyf[kr esa ls fdlh ,d vf/kd ds feJ.k dk vkJ; ys ldrk gS%& 01- laiw.kZ enksa dk p;u ¼100% ijh{k.k½ 02- fof”k’V enksa dk p;u 03- vads{k.k fun”kZu (Audit sampling) 01- laiw.kZ enksa dk p;u%& SA-500(R) ds vuqlkj] tkWp fu;a=.k dh n”kk esa 100% ijh{k.k djuk vO;ogkfjd gksrk gS] ;|fi ;g tkWp dh O;k[;k gsrq cgqr vf/kd lkekU; gksrk gSA ¼vFkkZr~ laiq’V izfof/k;kW½ 100% ijh{k.k mfpr gks ldrk gS tc%& 01- enksa dh la[;k] la[;kRed :i ls de rFkk ewY;kRed :i ls T;knk gSA 02- tgkW ,d egRoiw.kZ tksf[ke fo|eku gS rFkk vU; lk/ku ;k ek?;e i;kZIr mi;qDr vads{k.k lk{; iznku ugha djrs gSA vFkok 03- ,d x.kuk rFkk vU; izfdz;k tks iqujgfRr izd`fr dh gksrh gS rFkk tks ,d lwpuk O;oLFkk }kjk Lor% gh fu’ikfnr gksrh gS ,d 100% ijh{k.k dks ykxr izHkkoh cukrh gSA 02- fof”k’V enksa dk p;u%& SA-500(R) ds vuqlkj] vads{kd ,d lexz (Population) esa ls dqN fof”k’V enksa dks pquus dk fu.kZ; ys ldrk gSA ;g fu.kZ; ysus esa mu rF;ksa dk Hkh ijh{k.k fd;k tk;sxk tks lkjoku feF;ko.kZu dh fu/kkZfjr tksf[ke ls lacaf/kr gksrs gS rFkk lexz dh fo”ks’krkvksa dh Hkh tkWp dh tk;sxhA blesa midze ds ckjs esa vads{kd dh lw>cw> Hkh “kkfey gSA pquh xbZ fof”k’V enksa esa “kkfey gks ldrk gS%& 1- cM+h jkf”k vFkok eq[; ensa %& vads{kd ,d lexz (Population) esa ls fof”k’V enksa dks pquus dk fu.kZ; ys ldrk gS D;ksafd og cM+h jkf”k ds gS vFkok dqN vU; fo”ks’krk,W iznf”kZr djrk gSA 2- lHkh ensa ,d fuf”pr jkf”k ls Åij gS%& vads{k.k ,slh enksa dk ijh{k.k djus dk fu.kZ; ys ldrk gS ftudh fjdkWMZ dh xbZ dqN jkf”k ds Åij gS rkfd ysunsu ds ,d oxZ vFkok [kkrksa “ks’kksa dh dqy jkf”k ds ,d cM+s Hkkx dks lR;kfir fd;k tk ldsA 3- lwpuk izkIr djus gsrw ensa%& vads{kd midze dh izd`fr vFkok ysunsuksa dh izd`fr ds ckjs esa lwpuk;sa izkIr djus gsrq enksa dk ijh{k.k dj ldrk gSA ;g /;ku nsus ;ksX; gSa fd blds }kjk vads{kd dks funZ”ku ds fu;eksa dk ikyu djuk vko”;d ughaA bl rjg pquh xbZ enksa ij ykxw dh xbZ vads{k.k izfof/k;ksa ds ifj.kkekas dks laiw.kZ enksa (Population) ij ugha yxk;k tk ldrkA rnkuqlkj] fof”k’V enksa dk p;ukRed ijh{k.k (Selective examination) “ks’k cph gqbZ enksa ls lacaf/kr vads{k.k lk{; iznku ugha djrk gSA vads{k.k funZxu%&
6.
vads{k.k fun”kZu bl
gsrw vfHkdfYir fd;k tkrk gS rkfd ftl funZxu (Sampk) dk ijh{k.k fd;k tkrk gS mlds vk/kkj ij ,d laiw.kZ enksa (Entire population) ds ckjs esa fu’d’kZ fudkyus esa leFkZ gqvk tk ldsA vads{k.k funZ”ku ij SA-530(R) esa fopkj fd;k tk;sxkA Q. 10 ;fn vads{kd vads{k.k lk{;ksa esa vlaxrk dks ikrk gS vFkok mls vads{k.k lk{;ksa dh fo”oluh;rk ij lansg gksrk gS rks mldh vads{k.k izfdz;k D;k gksxh Ans: ;fn %& 01- ;fn ,d L=ksr ls izkIr fd;s x;s vads{k.k lk{;] fdlh vU; ls izkIr fd;s x;s vads{k.k lk{;ksa ls vyx gksrs gS] vFkok 02- ,d vads{k.k lk{; ds :i esa iz;ksx dh tkus okyh lwpuk ij vads{kd dks lnsg gksrk gS rks vads{kd dks ;g lqfuf”pr dj ysuk pkfg;s fd bl leL;k dks lqy>kus gsrw vads{k.k izfdz;kvksa esa D;k la”kks/ku djuk pkfg;s ;k vkSj dkSulh vfrfjDr izfdz;kvksa dk mi;ksx djuk pkfg;sA
Download now