THE INSTITUTE OF ADMINISTRATION AND COMMERCE

AUDITING OCTOBER 2020 COURSEWORK

TOTAL MARKS: 100 DUE: 11 SEPTEMBER 2020

INSTRUCTIONS TO CANDIDATES

1. Answer ALL questions

2. Answers should be submitted in typed softcopy
3. Use times new roman fond 12, line spacing 1.15
4. Observe Proper citing and acknowledgement of sources used
5. The cover Page should have: Name of Institute, National ID, Student Number,
Subject, a box indicating answered questions

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Question 1

Explain the potential problems of using audit software in a company. For each
problem, explain how it can be resolved.
(25 marks)

Question 2

List at least ten (10) main audit procedures that the auditor would carry when
auditing the patents and trademarks of a client.
(25 marks)

Question 3

(a) What does SPAMSOAP mean?

(10 marks)

(b) According to ISA 620, in using the work of the expert, the nature, timing and
extent of audit procedures will vary depending on the circumstances. What
factors may suggest the need for different or more extensive procedures than
would otherwise be the case?
(15 marks)

Question 4

As an auditor, what internal controls can you consider when auditing the client’s
business?
(25 marks)

END OF PAPER

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