ulty Department UNIVERSITY OF NAMIBIA EXAMINATIONS SECOND OPPORTUNITY EXAMINER: PROF JURIE HAYES MODERATOR: Mrs B Dhlamini LA r all the questions | 2. Read the instructions carefully before attempting any questions | 3. The time allowed for question paper is three (3) hours(a) What are the five elements of an assurance engagement 5 iss the above elements briefly 0 Section 4¢ of the Auditing Profession Act (APA) sets out the statutory duties of an auditor when historical financial statements. Name the criteria of these duti porting on audi Chartered Accounts (SAICA) codes set out the fundamental, princini: In internation -andards on Auditing (15A audit are identified Nam ¢ planning activities ( ac nt elements of audit ris (b hort definition of each risk. (6)