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Mohammed is a CPA who is engaged to perform a variety of services to both audit and non-audit clients. Most of his work involves financial
Mohammed is a CPA who is engaged to perform a variety of services to both audit and non-audit clients. Most of his work involves financial
statements audits for publicly traded companies, other large companies, many small companies and even non-commercial organizations. However,
some clients seek a variety of other non-audit services. These services differ widely in terms of the nature and purpose of providing the service.
Differences also exist as to the amount of evidence used, costs incurred and accordingly the level of assurance provided on the reliability of
information. Mohammed believes that auditing careers provide an excellent experience in risk assessment and management techniques. He has an
opportunity for professional development and he also believes that his employment is interesting and meaningful. Working as a CPA, Mohammed
has a wide range of opportunities allowing for personal growth. Although Mohammed, as a CPA, can perform any type of audit, some audit
engagements are restricted to certain types of auditors other than the CPA. Following are a variety of services and audit engagements performed by
different types of auditors. Based on your auditing background, you are required to help the auditor in analyzing each of the following separate
individual cases related to different types of engagements by answering the following questions.
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