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Auditing Report on Suncor



Background:

As discussed in class, you will have been provided on blackboard with the 2013 Annual Report for Suncor. Further, you were asked to read it within the context that you have assigned to the newly appointed External Auditor for Suncor.

Required:

The deliverables include:

1. In accordance with guidelines set out in the Course Textbook, the preparation of a Client Risk Profile. Be advised additional research on the “energy sector”, will be expected. (5 marks)

2. Based on the development of this Client Risk Profile, and your accompanying research, you are expected to identity, and describe thoroughly, five (5) key Entity-Wide (Control Environment- refer to the COSO framework) controls you would expect to see in place at Suncor. You are also expected to explain why you believe the five controls you selected are important. Be sure to justify your selection based on the concept of risk based auditing. (5 marks)

3. For each of these five controls you identified above, prepare in detail, the audit procedures you would use to test the adequacy of these controls. (10 marks)

4. Select, and justify your reason (risk based), five (5) balances that you want to test, and for each, prepare all the required audit procedures. (10 marks)

3000 words





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