ACCT 401 Saudi Electronic University Auditing Principles and Procedures Discussion

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College of Administration and Finance Sciences
Assignment (3)
Deadline: Saturday 30/04/2022 @ 23:59
Course Name: Auditing Principles and
Procedures
Student’s Name:
Course Code: ACCT401
Student’s ID Number:
Semester: 2st
CRN:
Academic Year: 1443 H
For Instructor’s Use only
Instructor’s Name:
Students’ Grade:
/10
Level of Marks: High/Middle/Low
Instructions – PLEASE READ THEM CAREFULLY
• The Assignment must be submitted on Blackboard (WORD format only) via allocated
folder.
• Assignments submitted through email will not be accepted.
• Students are advised to make their work clear and well presented, marks may be
reduced for poor presentation. This includes filling your information on the cover
page.
• Students must mention question number clearly in their answer.
• Late submission will NOT be accepted.
• Avoid plagiarism, the work should be in your own words, copying from students or
other resources without proper referencing will result in ZERO marks. No exceptions.
• All answers must be typed using Times New Roman (size 12, double-spaced) font.
No pictures containing text will be accepted and will be considered plagiarism.
• Submissions without this cover page will NOT be accepted.
College of Administration and Finance Sciences
Assignment Question(s):
(Marks 10)
IMPORTANT NOTE: Answer in your own words, DO NOT COPY from slides,
fellow student, or internet source without proper citation.
Q1. What audit procedures the auditor should use to test the bank reconciliation? (3 Marks).
Q2. What is the most important assertion in the audit of Intangible assets ? (2 Marks).
Q3. The following four situations require a modification to the standard unqualified/unmodified
audit report. Identify the modification required for each. (2 Marks).
a. Opinion based in part on the report of another auditor.
b. Going concern.
c. Lack of consistency.
d. Additional emphasis.
Q4 What are the three types of transactions that importance to the auditor in Audit the stockholders’
Equity ? (3 Marks)

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