Practical case (4) (later events) -As a chartered accountant, you were assigned as a partner in one of the professional offices to supervise the auditing process for New Testament Company for the financial period ending on 12/30/1441AH, noting that this company works in the field of computer hardware trading and is one of the office's new clients. During the implementation of the process, your assistants were able to discover the following: On Safar 19, 1442AH, the company signed a contract with a contractor to establish a new main center for it in the city of Riyadh, noting that the land on which the center will be established is owned by the Chairman of the Board of Directors of the company, who signed a lease contract between him and the company on the same date for a period of ten years. Required: Discuss the details of the audit procedures that you can undertake to take the above-mentioned events into account, while indicating the impact of the procedures on the financial statements under audit. Practical case (5) (later events) -As a chartered accountant in one of the professional offices, you have been assigned to supervise the auditing process for New Testament Company for the financial period ending on 12/30/1441AH, noting that this company works in the field of computer hardware trading and is one of the office's regular clients. During the implementation of the process, you learned the following: On Muharram 10, 1442AH, the property of one of the company's clients was liquidated, noting that the balance of this client amounted to 70,000 riyals, while the balance of the total debtors on the same date amounted to 550,000 riyals. Required: What audit procedures can you carry out to take the above-mentioned events into account and indicate the impact of the procedures on the financial statements under audit? Practical case (6) - The junior auditor, Ahmed, was asked to complete the accounting work for a client when he went to undertake the audit work assigned to him by the supervisor of that process, who assigned Ahmed 12 working hours to complete his tasks in that process. If you know that completing the accounting work for that client requires Ahmed Spend three additional hours of work. Required: What is the behavior through which Ahmed can satisfy both the client and the supervisor of the operation? Practical case (7) - The office of the Saudi Accountant reviews the financial statements of Al-Taameer Company for the current fiscal year 1443AH. Al-Taameer Company is a former client of the office. The office has previously reviewed its financial statements for the years 1441-1442 AH, and the junior auditor who works for the Office of the Saudi Accountant has done so. By issuing an engagement letter for the review process of the construction company contracted for the current year 1443AH. Required: Express your opinion about the auditor's behavior and state the reason