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 BE302: TMA - FALL 2017-2018 About TMA: The TMA covers Principles of Auditing & Other Assurance Services. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learnin

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مُساهمةموضوع: BE302: TMA - FALL 2017-2018 About TMA: The TMA covers Principles of Auditing & Other Assurance Services. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learnin   الأحد نوفمبر 19, 2017 11:24 pm

BE302: TMA - FALL 2017-2018

About TMA:
The TMA covers Principles of Auditing & Other Assurance Services. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learning points within chapters 1 to 5. This TMA requires you to apply the course concepts.

The TMA is intended to:
 Increase the students’ knowledge about the reality of Auditing as a profession.
 Assess students’ understanding of key learning points within chapters 1 to 5.
 Develop the ability to understand and interact with the nature of the professional standards & internal control in reality.
 Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
 Develop basic ICT skills such as using the internet & e-library resources..

The TMA:
The TMA requires you to:
1- Review various study chapters (from Chapter 1 to 5) of ‘Principles of Auditing & Other Assurance Services’ Book and apply some of the concepts within it.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 1,200 words. The word count excludes headings, references, title page, and diagrams.
4- You should use a Microsoft Office Word and Times New Roman Font of 14 points.
5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.



Criteria for Grade Distribution:
Criteria Content Referencing& e-library Structure and Presentation of ideas Total marks

Marks 96 2 2 100


Financial Reporting on the Internet
(Adidas)
The internet is a good place to get information that is useful to you in your study of accounting. For example, you can find information about current events, professional accounting organizations, and specific companies that may support your study.
Adidas AG (German pronunciation: [ˈadiˌdas]) (stylised as adidas since 1949) is a German multinational corporation, headquartered in Herzogenaurach, Bavaria, that designs and manufactures shoes, clothing and accessories. It is the largest sportswear manufacturer in Europe, and the second largest in the world
Adidas was registered on 18 August 1949 by Adolf Dassler, following a family feud at the Gebrüder Dassler Schuhfabrik company between him and his older brother Rudolf. Rudolf had earlier established Puma, which quickly became the business rival of Adidas, and is also headquartered in Herzogenaurach. The company's clothing and shoe designs typically feature three parallel bars, and the same motif is incorporated into Adidas's current official logo. The brand name is uncapitalized and is stylized with a lower case "a".
Access the Adidas Corporate web page at: https://www.adidas-group.com/en/investors/financial-reports/#/2016/ , then download the annual report 2016 in PDF Form.


Use the annual report to answer the following questions.
Go to “Report of Independent Registered Public Accounting Firm”& answer the following questions. Read the report carefully.

1- Name the external auditor of Adidas. Give some introduction on the Functions of external auditor and provide reference from report. (12 marks)

2- Explain briefly the principle of assurance and provide the details of assurance from Annual report of Adidas. (12 marks)

3- Who is responsible for preparing financial statements of Adidas? What is the external audit report on the presentation of financial statement of Adidas? Name the different Financial statements that audited by external auditors. (12 marks)

4- Discuss the difference between the Audit Committee Report and Auditors Report. What is the basic information discussed in these two reports?
(12 marks)

5- Explain the term ‘Audit Risk’ and ‘Audit evidence’. How auditors can reduce audit risk, support your answer from annual report of Adidas.
(12 marks)

6- What do you understand by assumption “going concern”. What auditors view on the company assumption of going concern? (12 marks)

7- Are auditors responsible for frauds? Discuss the auditor responsibility for the detection of errors and frauds? Support your answer from the Annual report of Adidas.
(12 marks)


8- What does the term “material misstatement” mean? Support your answer with an example from Annual report of Adidas.
(12 marks)



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BE302: TMA - FALL 2017-2018 About TMA: The TMA covers Principles of Auditing & Other Assurance Services. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learnin
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