Task 1 : (350 words)

External Audit and Non-Audit Services.

it is common to find that almost a major Audit firms provide Non Audit services to clients ranging from Human resources Recruitment to Cyber Security protection.
These services are widely accepted and considered to be of superior quality due to the brand image these major audit firms possess in the market.
But if the same auditors provide External Audit as well as Non-Audit Services will these threaten the Independence of auditors?


1- list and briefly explain some of the types of Non Audit services usually provided by External Auditors.
2- Comment on if Non Audit services will impair the independence of Auditors?
3- Recommend the possible solutions to overcome the above mentioned issue

(Hint: explain about impairment to independence or objectivity of auditors by giving examples)

Task 2 : (300 words)

Audit Reporting Guideline

Mr. Abu works as Chief Internal Auditor in an ” oil and Gas Petroleum Company” in one of the GCC ( Gulf Cooperation Council = Gulf countries ).
His works spans across various aspects of the company which also includes confidential and sensitive information such as HR files.

During the audit of second quarter 2015, he suspects few “Ghost employees ” working in the company and did further study and found there were 18 ghost employees with the company including senior manager positions.
He doubts the involvement of senior level management involvement.
Now he have made his reports ready to be submitted for appropriate action.


1- Find out what do you mean by Ghost Employees.
2- Explain the possible implications,if Ghost employees actually existed within the company
3- Discuss the appropriate level to which the Mr. Abu have to submit the report(the finance director or/and the board of directors or/ and the audit committee.

(Keywords: organizational Independence, objectivity and unrestricted access to documents)

Task 3 : (300 words)

Audit Procedures

Ms. Ameera working as an internal Auditor of a various types of vehicles Transportation company involving type of vehicles like Buses, trucks, trailers and special and different garages for each type of vehicles .

in the current Audit period she is auditing, the vehicles and Maintenance Department.


suggest the various Internal Audit Procedures she can perform over the vehicles and Maintenance Department.

* Guidance Notes and Format of the Assignment :-

1- Introduction >> ( 150 words ) .

2- body of assignment >> ( 950 words )

3- Limitations >> What the problems you faced . (150 words )

4- Conclusion >> . (150 words )

5- References

* The total of assignment = 1350 words

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