Why independent Auditors’ Reports are usually required? What type of information usually discussed in this report? SOLVED

About TMA:

The TMA covers Principles of Auditing & Other Assurance Services. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learning points within chapters 1 to 7. This TMA requires you to apply the course concepts.

The TMA is intended to:

• Increase the students’ knowledge about the reality of Auditing as a profession.
• Assess students’ understanding of key learning points within chapters 1 to 7.
• Develop the ability to understand and interact with the nature of the professional standards & internal control in reality.
• Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
• Develop basic ICT skills such as using the internet & e-library resources..

The TMA:

The TMA requires you to:

• Review various study chapters (from Chapter 1 to 7) of ‘Principles of Auditing & Other Assurance Services’ Book and apply some of the concepts within it.
• Conduct a simple information search using the internet.
• Present your findings in not more than 1,500 words. The word count excludes headings, references, title page, and diagrams.
• You should use a Microsoft Office Word and Times New Roman Font of 12 points.
• You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.

Criteria for Grade Distribution:

Financial Reporting on the Internet (Ma’aden)

Access the Ma’aden annual report at below web page: Maaden – Annual Reports   then download the Ma’aden Annual report 2019 in PDF Form.

Use the annual report to answer the following questions.

Go to “Report of Independent Registered Public Accounting Firm” page 191 to 200 & answer the following questions. Read the report carefully!

• Which are the big 4 companies (accounting firms)? Give details and also identify which company is involved in the auditing process of Ma’aden.                                                                (10 marks)

• What do you understand by attestation services? Explain the attestation services and provide the details from the Annual report Ma’aden.                                                                                                          (10 marks)

• Who is responsible for preparing financial statements? Discuss the responsibility and functions of CPA with evidence from the annual report. Also, name the different Financial statements that are audited by external auditors at Ma’aden.                                                                                                                                                                                                                                   (10 marks)

• Why independent Auditors’ Reports are usually required? What type of information usually discussed in this report?

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