Access the NBK annual report at below web page: https://www.nbk.com/nbk-group/investor-relations/financial-reports.html then download the NBK Annual report 2019 in PDF Form.

Use the annual report to answer the following questions

1-In anattestation engagement CPAs provide a report on subject matter or an assertion about that subject matter. Thus, an attestation services provides reliability to decision makers in taking their decisions, explain the attestation services and provide the details from Annual report NBK.

2-In a financial statement audit, the auditors undertake to gather evidence to obtain a high level of assurance that the financial statements follow generally accepted accounting principles, or some other appropriate accounting framework. Is CPA responsible for preparing financial statements? Discuss the responsibility and functions of CPA with evidence of annual report. Also name the different Financial statements that audited by external auditors at NBK.

3-Identify and explain the difference between the Audit Committee Report and independent Auditors Report from annual report of NBK. What is the basic information discussed in these two reports? What do you think which report provides reliable information to stakeholders?

4-Imagine you are the external auditor of NBK, how do you interpret and what is your view on the "going concern" assumption on the financial stability of a business?

5-What does the term "material misstatement" mean?Does auditor indicate and highlighted any information about material misstatement in annual report?

6-Reliable accounting and financial reporting aids society in allocating resources in an efficient manner. Explain why audits are demanded by society? Support your answer from the Annual report of 2019 of NBK?

7-Financial statement assertions are important to auditors because they should consider audit risk at the assertion level for all significant account balances, transaction classes, and disclosures. Identify and explain the components of audit risk and provide evidence from Annual report of NBK.

8-The required understanding of the client is used by the auditors to help plan the audit and to assess the risks of material misstatement at the financial statement andrelevant assertion. Describe the nature of the risk assessment procedures that auditors use to obtain an understanding of the client and its environment. Support your discussion from annual report of NBK.

9-Write the summary on the auditor's report. Your summary should include the main points of report and auditor's opinion. Also identify which type of opinion auditor expressed in the annual report-

10-What do you understand by internal control? Discuss the auditor's duty in terms of internal control system. Provide reference from annual report.