In the normal course of performing their responsibilities, auditors frequently conduct examinations or reviews of the following:

1. Federal income tax returns of an officer of the company to determine whether he or she has included all taxable income in the return

2. Disbursements of a branch of the federal government for a special research project to determine whether it would have been feasible to accomplish the same research results at a lower cost to the taxpayer.

3.  Computer operations of a company to evaluate whether the computer centre is being operated as efficiently as possible

4.  Annual statements for the use of management

5.  Operations of the Australian Tax Office to determine whether the assessors are using their time efficiently in conducting audits

6.  Statements for bankers and other creditors when the client is too small to have an audit staff

7.  Financial Statements of a branch of the federal government to make sure the statements present fairly the actual disbursements made during a period of time.

8.   Federal income tax returns of a company to determine whether the tax laws have been followed

9.   Financial statements for use by shareholders when there is an internal audit staff

10. A debenture trust deed to make sure that the company is following all requirements of the contract.

11. The computer operations of a large company to evaluate whether the internal controls are likely to prevent errors in accounting and operating data.

12. Disbursements of a branch of the federal government for a special research project to determine whether the expenditures were consistent with the legislation that authorised that project.

For each of the examples above, state the most likely type of auditor (public accountant, government, internal or taxation and type of audit (audit of financial statements, compliance audit or operational audit)