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 BE302الواجب الصيفي

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تاريخ التسجيل : 22/08/2016

مُساهمةموضوع: BE302الواجب الصيفي   الإثنين أغسطس 22, 2016 7:27 pm

Financial Reporting on the Internet
(Oman Air)
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.
Oman Air is the national airline of Oman. Based on the grounds of Muscat International Airport in Seeb, Muscat, it operates scheduled domestic and international passenger services, as well as regional air taxi and charter flights. Its main base is Muscat International Airport. Oman Air is a member of the Arab Air Carriers Organization. It is an airline which has had 0 fatalities and injuries and accidents/incidents in its history of service.
Access the Oman Air web page at: http://www.omanair.com/en/about-us/investor-relations , then download the annual report 2015 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 Oman Air. Give some introduction on the Functions of external auditor and provide reference from report. (10 marks)

2- Refer to Annual Report pg. # 46, what do you understand by material misstatement? (10 marks)
3- What do you understand by corporate governance? Also mention the main components of corporate governance? Support your answer with an example from Annual report of Oman Air.
(10 marks)

4- What do you understand by ISA? Does Oman Air follow ISA or any regulatory body in preparing financial statement?
(10 marks)
5- Explain briefly the principle of assurance and provide the details of assurance from Annual report of Oman Air. (10 marks)
6- What is the external audit report on the presentation of financial statement of Oman Air? Name the different Financial statements that audited by External Auditor. (10 marks)
7- Discuss the difference between the Audit Committee Report and Auditors Report. What is the basic information discussed in these two reports?
(10 marks)
8- The report mentions that the financial statements are presented fairly in all material respect in conformity with the accounting principles generally accepted. Why is it important that Oman Air follows a standard set of accounting principles? (10 marks)
9- What do you understand by assumption “going concern”. What auditors view on the company assumption of going concern? (10 marks)


In your answer, you should explain each point or inquire separately. Use the following headings (below) to make up the different sections of your answer:
PT3 form (Cover) Available in Moodle.
Contents Title and contents page
TMA Financial Reporting on the Internet (Corporate Governance)
Reference list Recorded according to the Harvard style - Available in Moodle.

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