Question 2

Assurance engagement means an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users

Required:

a) Discuss any four elements of an assurance engagement with suitable example.

(4 Marks)

b) Discuss the principal activities of auditors during the audit process in order that the auditor

may give an opinion on financial statements with suitable practical examples.

(4 Marks)