Q1. What audit procedures the auditor should use to test the bank reconciliation? (3 Marks).

Q2.  What is the most important assertion in the audit of Intangible assets? (2 Marks).

Q3. The following four situations require a modification to the standard unqualified/unmodified audit report. Identify the modification required for each. (2 Marks).

a. Opinion based in part on the report of another auditor.
b. Going concern.
c. Lack of consistency.
d. Additional emphasis. 

Q4 What are the three types of transactions that are important to the auditor in stockholders’ equity audit? (3 Marks)

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