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Access the Almarai Corporate web page at:
Explore Our Financial Information And Reports Here | Almarai then download the annual report 2023 in PDF Form.

Question 1 (25 marks)
An external auditor analyses the financial information of a company and reports on finding. Explain the functions, duties, and responsibilities of the external auditor. Evaluate how external auditor performs their duties and responsibilities in auditing Almarai company. You need to provide detailed evidence from the annual report of Almarai 2023.

Question 2 (25 marks)
The audit committee reviews and approves the internal audit’s responsibility, having regarded the complementary roles of the internal and external audit functions. Discuss the difference between the Audit Committee Report and Auditor’s Report. What is the difference, and the basic information discussed in these two reports? Provide evidence from the annual report of Almarai 2023.
Question 3 (25 marks)
Other business risks could affect the risks of material misstatement for particular accounts, disclosures, or assertions. Are auditors responsible for identifying and assessing the risk of material misstatement? What does the term “material misstatement” mean? Support your answer with an example from the Almarai Annual report 2023.
Question 4 (25 marks)
Access the Almarai 2022 Annual Report and evaluate the Independent Auditor’s Report (Almarai 2022). Compare the Independent Auditor’s Reports of 2023 and 2022 and write a summary of the auditor’s evaluation from year to year.

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