March 20, 2022

BIT 2109   PROFESSIONAL ISSUES OF INFORMATION TECHNOLOGY – DISTANCE LEARNING KCA Past Paper BIT 2208 PRINCIPLES OF DATA COMMUNICATIONS BIT 2301 RESEARCH METHODS KCA Past Paper BIT 2308  HUMAN COMPUTER INTERACTION – (DISTANCE LEARNING) KCA Past Paper BIT 3102 INFORMATION SYSTEMS SECURITY AND CRYPTOGRAPHY– DISTANCE LEARNING KCA Past Paper BIT 3201 DATA WAREHOUSING AND DATA MINING  KCA Past Paper BIT 4401 BUSS 201 KNOWLEDGE MANAGEMENT (DISTANCE LEARNING) KCA Past Paper BIT 4405 EXPERT SYSTEMS– DISTANCE LEARNING KCA Past Paper BSICT 1201 PRINCIPLES OF DATA COMMUNICATIONS  KCA Past Paper BIT 1106 BIT 1109 COMPUTER ORGANISATION  ARCHITECTURE – DISTANCE LEARNING KCA Past Paper BIT 1110  MATHEMATICS FOR SCIENCE- (DISTANCE LEARNING) KCA Past Paper BIT 1203 WEB DESIGN AND DEVELOPMENT – DISTANCE LEARNING KCA Past Paper BIT 1204 FUNDAMENTALS OF ORGANIZATION MANAGEMENT (DISTANCE LEARNING) KCA Past Paper BIT 1205  SYSTEMS ANALYSIS AND DESIGN – DISTANCE LEARNING KCA Past Paper BIT 1206  DISCRETE MATHEMATICS KCA Past Paper BIT 1207 PRINCIPLES OF  DATABASE DESIGN – DISTANCE LEARNING KCA Past Paper BIT 1301 BUSS 202 PROBABILITY AND STATISTICS – DISTANCE LEARNING KCA Past Paper BIT 1309 FINANCIAL MANAGEMENT FOR IT KCA Past Paper BIT 2104  DATABASE DESIGN AND DEVELOPMENT – DISTANCE LEARNING KCA Past Paper

The auditor tests the internal controls when he wishes to place reliance on the controls to determine whether the accounting records are reliable. A computerized information system may differ from a manual system by having both manual and programmed controls. The manual controls are tested in exactly the same way as in a manual system. The programmed controlled in the following ways: By examination of exception reports and rejection reports. But there is no assurance that the items on the exception reports were the only exceptions or that they actually met the parameters set by the management. The auditor must seek for ways to test the performance of the programs by auditing. Use of CAATs (computer assisted audit techniques). Test data is mainly applied in testing computerized information systems. Substantive tests in computerized environment Substantive testing of computer records is possible and necessary. The extent depends on the degree of reliance the auditor has placed on the internal controls. Substantive testing includes two basic approaches both of which would be used. Manual testing techniques. Review of exception reports. The auditor attempts to confirm these with other data. e.g. comparison of an outstanding dispatch note listing with the actual dispatch notes. Totalling. Relevant totals for example for debtors and creditors can be manually verified. Re-performance. The auditor may re-perform a sample of computer generated calculations. E.g. for depreciation and interest expense. Reconciliations. These will include reconciliations for computer listings with creditor‘s statements, bank statements, actual stock and personnel records. Comparison with other evidence such as results of debtor‘s circularization, attendance at stock take and physical inspection of fixed asset. Computer audit programs sometimes generalized audit software. These programs are also called inquiry or interrogation programs. Computer audit programs are computer programs used by the auditor to; Read magnetic files and to extract specified information from the files. To carry out audit work on the contents of the files

There may be need for manual controls to for instance, a check to reveal that all purchase orders have been appropriately authorized before a transaction is submitted for processing. Processing controls. These controls seek to ensure that transactions are processed by the right programs and against the correct master files. They also seek to ensure that data is not lost, duplicated or altered during processing and that errors are identified ad corrected. Some of the controls in input could help in meeting the above objectives of processing controls. In addition to those, processing controls include: Physical file identification procedures. This is in form of labels which are physically attached to files or diskettes to ensure right files are used during processing of transactions. Sequence tests over pre-numbered documents. This ensures that all transactions are being processed. Comparing the contents in files before and after processing a transaction to ensure that the expected processing results have been achieved. Zero balance checks that add up debits and credits of the transactions posted to ensure that the result is zero as an indication that double entry has been completed. An audit trail should be created through use of input and output control logs and maintenance of transaction listing. This trail will facilitate an attempt to trace a transaction as a way of verifying that it has been correctly processed. Output controls. These are necessary to ensure that: Expected reports are received from input data processed. Results of processing are accurate. Output is distributed to appropriate users promptly. Controls over output include: Matching and agreeing output information to the input data e.g. for input data related to journal processed to create an additional provision for bad and doubtful debts, one may want to compare or match the balance appearing in the ledger after the transaction is processed as a way of verifying that output matches the input. Noting distribution of all output information to verify that this information is accessible to and is distributed to the list of authorized users only. Error listing or exception reports should be generated on a daily basis and reviewed by an independent person to ensure that the transactions summarized in these reports are investigated and where appropriate resubmitted for processing. Controls over master files and standby data. Standing data refers to the data that is required during processing of the transactions but which does not vary or change with every transaction. E.g. customer details such as name and address do not change with every transaction although they are required in processing every transaction with the customer. Controls over master files and standing data are aimed at ensuring completeness, accuracy and credibility of the information maintained. These controls include; Restrictive access to standing data and ensuring that only few individuals have the user rights within the system to make adjustments to the standing data. Before any changes are made to the standing data, appropriate authorization should be obtained. E.g. before any changes are made on selling prices in the master file, appropriate authorization should be obtained from the responsible officials. Once amendments have been made on standing data, a printout should be obtained from the system such that an independent person can verify that the correct amendments have been made. Where necessary, the organization should print out all the standing data and an independent check be carried out to verify that this data is accurate and complete. An exception report should be generated on a regular basis providing details of any unauthorized amendments made on standing data.

To mitigate the risks occasioned by the features of a computerized information system, the management should design internal controls over the system. These controls are mainly classified into general controls and application controls. 1. General controls. These relate to the environment within which the computer based systems are developed, maintained and operated aimed at providing reasonable assurance that the overall objectives of internal controls are achieved e.g. completeness, accuracy and validity of financial information. The objective of the general controls is to ensure the proper development and implementation of applications and the integrity of program files and information. These controls could either be manual or programmed and are classified into; System development controls Access controls. Computer operations and other controls. 1. System development controls. These relate to controls that must be exercised by the client when developing new systems or modifying existing systems. The controls that can be exercised during systems development can be discussed in the following groupings. Appropriate review testing and approval of new systems. The organization should set up a steering committee composed of senior management and high level representatives of system users who should the development and implementation of the new system. Management should approve specifications of the new system after the steering committee has assessed the user needs. Before the new system is commissioned for use, appropriate testing should be carried out to ensure that both the hardware and the application programs are operating effectively. The testing will provide assurance that the new system is reliable. The information technology manager, user department and the appropriate management level should give appropriate approval of new system before being placed under operation and after reviewing completeness of system documentation and results of its testing. Controls over program changes. Program changes refer to modifications made to existing programs. Changes in the computer system should be subject to strict controls e.g. a written request for an application program changes should be met by user department and authorized by designated manager or committee. Once changes have been made, appropriate testing should be carried out to ensure that the modified system is reliable. The system documentation should then be amended to reflect the changes and appropriate approval obtained for the modified system to start running. User training should also be carried out as appropriate. System documentation. This involves putting together information that supports and explains computer applications. The documentation provides details of capability of the system and how it is operated. System documentation is important in conducting user training and also enables the management to effectively review the system by considering whether appropriate controls have been put in place during system development. Parallel running. Before switching to the new system, the whole system should be tested by running it alongside the old system for a specified period. This is important because it provides user with the opportunity to familiarize themselves with the new system before it is fully implemented and ensures that the new system is reliable and data is correctly carried forward from the old to the new system. 2. Access controls. The success of computerized information systems is largely dependent on the accuracy, validity and credibility of the data processed by the system. Access controls to computer hardware, software and data files is therefore vital. Access controls provide assurance that only authorized individuals use the system and that the usage is for authorized purposes only. Access may be restricted to specified persons, files, functions or computer devices. This can be achieved using both physical and programmed controls. Examples of access controls include; Physical restriction of access to computer facilities to specified persons only e.g. file servers should be maintained in a secure location where access is granted to only specified persons. Controls over computers stored in the user department could be improved by making sure that vital data on programs are not left running when the computer is left unattended. Passwords should be used by all staff when accessing computer facilities. Passwords should be changed regularly and access to password data held in a computer system should be subject to stringent controls. This will ensure that some users do not gain access to other people‘s passwords. In granting user rights within the system, there should be appropriate segregation of duties to ensure that rights granted are not excessive. E.g. a user should not have right to post data and also make amendments on the same data. When designing the user rights, sensitive data and programs should only be accessible to few individuals. In other cases, some files should be designed as ‘read only’ to avoid unauthorized amendments. Programs and data that do not need to be online should be stored in secure locations. A system‘s access log to record all attempts to log in the system should be maintained. This would record name of user, data accessed or entered, time of log in and mode of access. When transmitting data over communication lines, it should be encrypted to make it difficult for persons with access to communication lines from being able to modify the contents. There should be automatic log off i.e. the disconnection of active data terminal to prevent viewing of sensitive data on unattended terminals. 3. Computer operations and other controls. The organization should have a reconstruction or disaster recovery plan that will allow it to regenerate important programs and data files in case of disasters or accidental destructions. The recovery plan should create back up or duplicate copies of important data files and programs which should be stored off site. The recovery plan should also be tested on regular basis to ensure that it indeed works. Other issues that should be addressed include: Undertaking protection measures against natural disasters such as setting up computer rooms in areas protected from floods and fitted with smoke or fire detectors. There should be standby equipment to revert to in case of computer breakdown. There should be adequate virus detection. Procedures for dealing with virus infection are. Establishing a formal

The actual approach adopted by the auditor will depend on: The auditor‘s experience with the client. The control environment. The complexity of the computerized information system. The risk profile of the client. The risk of misstatements in the financial statements. The approach taken by the auditor when examining computerized records takes either of the two main forms.  Auditing round the computer. Auditing through the computer. 1. Auditing round the computer. This means examining evidence for all items in the financial statements without getting immersed in the details of the computerized information system. The benefits of this approach are that it saves time and its justification is that computers are 100% accurate in processing transactions and therefore material processing errors simply do not occur. The drawback of this approach is that once an application is programmed to process an item incorrectly, then it processes exactly as programmed indefinitely. However, major frauds and error or system failures should be picked up in the assets and liabilities verification e.g. if processing of sales is incorrect, verification of debtors can uncover the error. Also an analysis of gross profit margins will help discover any errors in sales. This approach is suitable for small businesses but largely unsuitable for large scale entities. 2. Auditing through the computer. There are two basic techniques available to the auditor for auditing through the computer. These are use of test data and use of computer audit programs which are also called CAATs (computer assisted audit techniques). Test data These are designed to test the performance of client’s programs. What it involves is for the auditor either using dummy data or live data for processing to manually work out the expected result using the logic of the program. This is then run on the computer using the program and the results are compared. A satisfactory outcome gives the auditor a degree of assurance that if that program is used continuously throughout the year, then it will perform as required. This technique of test data falls under compliance testing. Live data testing has the following disadvantages If the data is included with normal, separate test data totals cannot be obtained. This can sometimes be resolved by use of dummy branches or separate codes to report the programs effects on the test data. Side effects can occur. It has been known for an auditor‘s dummy product to be included in a catalogue. Client‘s files and totals are corrupted although this may be immaterial. If the auditor is testing procedures such as debt follow up, then the testing has to be over fairly a long time. This can be difficult to organize. Dummy testing has the following disadvantages Difficulties will be encountered in simulating the whole system or part of it. A more detailed knowledge of the system is required than with use of live files. There is often uncertainty as to whether operational programs are really being used for the test. The time span problem is still difficult but more capable of resolution than live testing. Computer programs or audit software These consist of computer programs used by the auditor to read magnetic files and to extract specified information from the files. They are also used to carry out audit work on the contents of the files. These programs are sometimes called enquiry or interrogation programs. They can be written by an audit firm or they can be bought from software houses. They have the advantage that they can be used to train unskilled staff.

These are equivalent of books and records in a manual system and are described as either transaction files or master files. 1. Transaction files. These are equivalent of journal such as sales journal, the purchases journal or the cash book. They contain details of individual transactions, but unlike books, a transaction file is not a cumulative record. A separate file is set up for each batch. Thus in real time systems, a transaction file is not necessary, but good systems will always create a transaction file for control purposes to provide a security back up, in case of errors or computer malfunctions during processing data to master file. 2. Master files. These contain what is referred as standing data. They may be the equivalent of ledgers but may also contain semi-permanent data needed to process transactions. E.g. a debtor‘s master file the equivalent of debtor‘s ledger but will also include data that in a manual system may be kept separately such as invoicing address, discount terms and credit limits, even nonaccounting data as cumulative sales to specific customers. When master files are updated by processing them against a transaction file, the entire contents of the file are usually re-written in a separate location so that after processing, the two files can be compared and the difference agreed to the total of the transaction file. Any errors in updating the master file will thus be detected and the process repeated. In practice, the old copy of the master file and transaction file will be retained until the master file is updated again. This is the grandfather-father-son approach. If the current master file is corrupted or lost due to machine or operator error, previous versions provide back up from which the master file can be re-created. Master files holding semi-permanent data would in the case of debtor‘s system include current sales price list and in the case of personnel department, a personnel file giving details of wage rates, authorized deductions and cumulative record of amounts paid to date for purpose of providing tax certificates. A special class of transactions includes those of amending standing data held in master files such as sales price or wage rate. These transactions require special consideration because an error in such data held in a master file will cause errors in all transactions processed against the master file. E.g. an item priced erroneously in sales price list will mean all sales will be charged to customers at the wrong price.

BIT 1104A BUSINESS COMMUNICATION SKILLS KCA Past Paper BIT 1106 BBIT 102 COMPUTER ORGANISATION AND APPLICATIONS DISTANCE LEARNING KCA Past Paper BIT 1106A BCT 1101 OPERATING SYSTEMS  KCA Past Paper BIT 1106A OPERATING SYSTEM DISTANCE LEARNING KCA Past Paper BIT 1107 INTERNET TECHNOLOGY KCA Past Paper BIT 1110 MATHEMATICS FOR SCIENCE KCA Past Paper BIT 1110 MATHEMATICS FOR SCIENCES DISTANCE LEARNING KCA Past Paper BIT 1203 WEB DESIGN AND DEVELOPMENT KCA Past Paper BIT 1204 FUNDAMENTALS OF ORGANIZATION MANAGEMENT DISTANCE LEARNING KCA Past Paper BIT 1204 FUNDAMENTALS OF ORGANIZATION MANAGEMENT KCA Past Paper BIT 1205 SYSTEM ANALYSIS AND DESIGN DISTANCE LEARNING KCA Past Paper BIT 1206 DISCRETE MATHEMATICS KCA Past Paper BIT 1207 DATABASE SYSTEMS PRINCIPLES KCA Past Paper BIT 1207 PRINCIPLES OF  DATABASE DESIGN  DISTANCE LEARNING KCA Past Paper BIT 1301 PROBABILITY AND STATISTICS KCA Past Paper BIT 1303 BUSS 208  ELECTRONIC COMMERCE  KCA Past Paper BIT 1303A 1304  PROGRAMMING METHODOLOGY KCA Past Paper BIT 1303A1304 PROGRAMMING METHODOLOGYa KCA Past Paper BIT 1305 BBIT 103  COMPUTER NETWORKS KCA Past Paper BIT 1309 FINANCIAL MANAGEMENT FOR IT KCA Past Paper BIT 2103 BBIT 200 PRINCIPLES OF ARTIFICIAL INTELLIGENCE FOUNDATION OF ARTIFICIAL INTELLIGENCE KCA Past Paper BIT 2104 DATABASE DESIGN AND DEVELOPMENT DISTANCE LEARNING KCA Past Paper BIT 2104 DATABASE DESIGN AND DEVELOPMENT KCA Past Paper BIT 2105  APPLICATION PROGRAMMING  KCA Past Paper BIT 2106  SOFTWARE ENGINEERINF PRINCIPLES   KCA Past Paper BIT 2106  SOFTWARE ENGINEERING KCA Past Paper BIT 2106 SOFTWARE ENGINEERING PRINCIPLE DAY KCA Past Paper BIT 2107 OBJECT ORIENTED ANALYSIS  DESIGN KCA Past Paper BIT 2107 OBJECT ORIENTED ANALYSIS AND DESIGN  KCA Past Paper BIT 2108 OBJECT ORIENTED PROGRAMMING I KCA Past Paper BIT 2109  PROFESSIONAL ISSUES OF INFORMATION TECHNOLOGY DISTANCE LEARNING KCA Past Paper BIT 2109 PROFESSIONAL ISSUES IN IT KCA Past Paper BIT 2201 SIMULATION AND MODELING KCA Past Paper BIT 2203 STRATEGIC MANAGEMENT INFORMATION SYSTEMS KCA Past Paper BIT 2204 JAVA PROGRAMMING KCA Past Paper BIT 2209 RESEARCH SKILLS AND DESIGN KCA Past Paper BIT 2209 RESEARCH SKILLS KCA Past Paper BIT 2303 DISTRIBUTED SYSTEMS  DISTANCE LEARNING KCA Past Paper BIT 2303 DISTRIBUTED SYSTEMS KCA Past Paper BIT 2303 DISTRIBUTED SYSTEMS1 KCA Past Paper BIT 2304 COMPUTER GRAPHICS KCA Past Paper BIT 2305 ICT PROJECT MANAGEMENT KCA Past Paper BIT 2306 ENTREPRENEURSHIP KCA Past Paper BIT 2307 GEOGRAPHIC INFORMATION SYSTEMS KCA Past Paper BIT 2308 HUMAN COMPUTER INTERACTION KCA Past Paper BIT 2311 NETWORK SYSTEMS DESIGN AND MANAGEMENT DISTANCE LEARNING KCA Past Paper BIT 2311 NETWORK SYSTEMS DESIGN AND MANAGEMENT KCA Past Paper BIT 3101A  BBIT 106  DATA STRUCTURES AND ALGORITHMS KCA Past Paper BIT 3102 BBIT 301 INFORMATION SYSTEMS SECURITY AND CRYPTOGRAPHY NETWORK SECURITY KCA Past Paper BIT 3102 INFORMATION SYSTEMS SECURITY AND   CRYPTORAPHY DISTANCE LEARNING KCA Past Paper BIT 3105 NETWORK PROGRAMMING KCA Past Paper BIT 3107 WIRELESS NETWORKS TECHNOLOGIES DISTANCE LEARNING KCA Past Paper BIT 3107 WIRELESS NETWORKS TECHNOLOGIES KCA Past Paper BIT 3111 END USER COMPUTING   KCA Past Paper BIT 3204A DISTRIBUTED MULTIMEDIA SYSTEMS KCA Past Paper BIT 3209 MOBILE PROGRAMMING KCA Past Paper BIT 4302 TELECOMMUNICATIONS DISTANCE LEARNING KCA Past Paper BIT 4302 TELECOMMUNICATIONS KCA Past Paper BIT 4303 ADVANCED WEB DESIGN AND DEVELOPMENT KCA Past Paper BIT 4401 KNOWLEDGE BASED MANAGEMENT KCA Past Paper BIT 4405 EXPERT SYSTEMS DISTANCE LEARNING KCA Past Paper BIT 4405 EXPERT SYSTEMS KCA Past Paper BIT4401 BUSS 201KNOWLEDGE MANAGEMENT DISTANCE LEARNING KCA Past Paper BBIT 104 BIT 1205  SYSTEMS ANALYSIS AND DESIGN KCA Past Paper BBIT 105 PROGRAMMING METHODOLOGY DISTANCE LEARNING KCA Past Paper BBIT 107 DATABASE SYSTEMS DISTANCE LEARNING KCA Past Paper BBIT 203 OBJECT ORIENTED PROGRAMMING I DISTANCE LEARNING KCA Past Paper BCT 1305  SEMICONDUCTORS AND DIGITAL LOGIC KCA Past Paper BCT 1306 SYSTEM AND SYSTEMS THEORY  KCA Past Paper BIT 1102 INTERNET TECHNOLOGY DISTANCE LEARNING KCA Past Paper

Programs are the instructions telling the computer how each type of transaction is to be processed. These instructions include routines of checking and controlling data, matching data with master files and performing mathematical operations on data. E.g. for sales transactions, matching routines will enable the computer to identify the right sales price from the sales master file and the right customer from debtors master file. Mathematical routines will include calculating the total debtor‘s amount and updating customer‘s balance in the debtor’s master file. Operating system relates to a series of related programs to provide instructions as to what files are required to be on-line, what output devices are required to be ready and what additional file need to be created for further processing. E.g. with a batch of sales transactions, the sales price file and debtor‘s file need to be on-line. The printer must be loaded with blank invoice forms and the totals must be retained for posting to the sales and debtors control accounts in the general ledger master file. An operating system will provide details of further processing runs within the system. So, for example, in sales these will include updating the general ledger, processing cash receipts and credit notes to the debtor‘s file, printing out monthly statements and printing out analysis of due accounts for credit control purposes. In a batch processing system, the operating system may consist of a set of instructions provided to the operator but increasingly the operating system is part of the computer software such that with real time system, the computer identifies source of an incoming signal and automatically processes that transaction using the appropriate programs and the right file.

A computer system requires procedures to; Convert data to machine readable form. Input data into the computer. Process data. Store data in machine readable form. Convert data into desired output form. For these procedures to be undertaken, a mixture of hardware and software is needed. The hardware will consist of; Input devices. These include keyboards, optical readers, and bar code scanners. Processing devices. These are the computers themselves. i.e. CPU Storages devices include hard disk, diskettes and magnetic tapes. Output devices. These include the visual display unit (VDU) and printers.

Unqualified opinion. Disclaimer opinion Qualified opinion Adverse opinion 1. Unqualified opinion. This is issued when the auditor is satisfied in all material aspects that enable him express the required opinion on financial statements without any reservation. This is sometimes called a clean opinion. It is expressed when the auditor concludes that the financial statements give a true and fair view in accordance with the relevant financial reporting standards. Emphasis on matter report There are occasions when the auditor has no reservation as to the financial statements but where they exists unusual events, conditions or accounting policies and he feels that unless the reader may not reach a proper understanding of the financial position and results. In such circumstances, the auditor should express an unqualified opinion including an extra paragraph called ‗emphasis of the matter paragraph‘ to draw attention of the reader to the unusual matter. The addition of such an emphasis of matter paragraph does not lead to a qualification of the audit opinion but is intended to enable the reader obtain a better understanding. To avoid this being understood as a qualification, the emphasis of the matter paragraph should contain the phrase ‗without qualifying our opinion‘. Practical circumstances requiring emphasis of matter paragraph are: Unusual condition would include destruction of assets after balance sheet date but the company remains a going concern. The company being insolvent on the face of its own balance sheet but the auditor has letters of support which he is satisfied can be fulfilled by the other party thus he will accept appropriateness of the going concern assumption. Unusual events could also include changes in the legislation that could have a material impact on the entity‘s business operations subsequent to the balance sheet date. Unusual accounting policies that may lead to emphasis of matter paragraph would involve those matters not covered by any accounting standard. Inherent uncertainties that may call for emphasis of matter paragraph would include contingencies at the balance sheet date which have not been resolved at the date of signing the auditor‘s report. Negotiations for financing which have not been financed by date of signing of the auditor‘s report. Qualifications of audit reports When the auditor has reservation on any matter that is considered material to the financial statements, he may introduce qualifying remarks in the audit report. The auditor‘s reservation could arise out of the following; Limitation on the scope of his work. Disagreement with management. Significant uncertainty affecting financial statements, the resolution of which is dependent upon future events. 2. Qualified audit opinion or except for opinion. This is expressed when auditor concludes that unqualified opinion cannot be expressed but that the effect of any disagreement with management or limitation in scope is not so material and pervasive as to require an adverse opinion or disclaimed opinion. A qualified opinion implies that all aspects of the financial statements are okay except for the effects of the matters which the qualifications relate. 3. Disclaimer of opinion. This is issued when the possible effect of a limitation in scope or uncertainty is so material or pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence, as a result he is unable to express an opinion on financial statements. A disclaimer of opinion implies that the auditor is unable to form an opinion because sufficient audit evidence could not be obtained. 4. Adverse opinion. This is expressed when the effects of a disagreement is so material and pervasive to the financial statements that the auditor concludes that a qualification of the report is not adequate to disclose the misleading and incomplete nature of the financial statements. The auditor states that due to the nature of the disagreement in his opinion, the financial statements do not show true and fair view.

The Companies Act does not stipulate the form the auditor‘s report should take. The auditing standards seek to ensure that the auditor‘s report is clear and unambiguous. To this end, it seeks to standardize the form of the auditor‘s report. It does this by giving the basic elements of the auditor‘s report. Appropriate report title Auditing standards require that the report be titled and that the title includes the word ‘Independent’ e.g. ‘independent auditors report.’ The requirement that the title includes the word independent is intended to convey to users that the audit was unbiased in all aspects. Address The report is usually addressed to the company, its stockholders or the board of directors. For practical reasons, it limits the users of auditor‘s report. Introductory paragraph The first paragraph has three purposes, fist, it makes a statement that the practice did an audit. Secondly, it lists all the financial statements that were audited including the balance sheet dates and accounting periods for the income statement and cash flow statement. The wording of the financial statements in the report should be identical to those used by management on the financial statements. Thirdly, the introductory paragraph states that the statements are the responsibility of management and that the auditor‘s responsibility is to express an opinion on the statements based on the audit. Scope paragraph This paragraph is a factual statement about what the auditor did in the audit. This paragraph states how the audit was planned and performed in accordance with ISAs and states that the audit is designed to obtain reasonable assurance whether the financial statements and procurement records are free of material misstatements. Opinion paragraph This final paragraph states the auditors conclusions based on the results of the audit. This part of the report is so important that often the audit report is simply called the auditor‘s opinion. The opinion paragraph is stated as an opinion rather than a statement of absolute fact or a guarantee. Audit report date The appropriate date for the report is the one on which the auditor has completed the most important audit procedures in the field. This date is important to users of financial statements as it indicates the last day of auditor‘s responsibility for review of significant events that have occurred after date of financial statements. Name of audit firm The firm‘s name is used because the entire firm has the legal responsibility to ensure that the quality of audit meets professional standards

BCT3202  ADVANCED NETWORK MANAGEMENT KCA Past Paper BIT1110  MATHEMATICS FOR SCIENCE KCA Past Paper BIT1206  DISCRETE MATHEMATICS KCA Past Paper BIT1303 BBIT105  PROGRAMMING METHODS  KCA Past Paper BIT2108  OBJECT ORIENTED PROGRAMMING KCA Past Paper BUSS 102 BUSINESS MANAGEMENT KCA Past Paper BUSS 105 HUMAN RESOURCES MANAGEMENT KCA Past Paper BUSS 302 SUPPLY CHAIN MANAGEMENT KCA Past Paper BUSS 303 TECHNOLOGY AND INNOVATION MANAGEMENT  KCA Past Paper BUSS 305 STATISTICAL DECISION MAKING KCA Past Paper BUSS 306 EVALUATION OF BUSINESS INVESTMENTS KCA Past Paper BUSS 307 ENTERPRISE RESOURCE PLANNING KCA Past Paper DBIT 202 HUMAN RESOURCE MANAGEMENT KCA Past Paper BBIT 201 INTERNET APPLICATION PROGRAMMING KCA Past Paper BBIT 207 BCT 1301 SYSTEM DEVELOPMENT METHODOLOGIES KCA Past Paper BBIT 207 SYSTEMS DEVELOPMENT MANAGEMENT KCA Past Paper BBIT 209  DECISION SUPPORT SYSTEMS KCA Past Paper BBIT 209 DECISION SUPPORT SYSTEMSa  KCA Past Paper BBIT 304 ADVANCED DATABASES SYSTEMS KCA Past Paper BBIT 307 INFORMATION SYSTEMS AUDIT MANAGEMENT KCA Past Paper BBIT 309 BUSINESS PROCESS REENGINEERING KCA Past Paper BCT1201  PRINCIPLES OF DATA COMMUNICATIONS  KCA Past Paper BCT1305  SEMICONDUCTOR AND DIGITAL LOGIC KCA Past Paper