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dc.contributor.authorRahman, Aminur
dc.date.accessioned2019-05-11T05:54:27Z
dc.date.available2019-05-11T05:54:27Z
dc.date.issued2019-05-07
dc.identifier.urihttp://dspace.uiu.ac.bd/handle/52243/1091
dc.description.abstractAudit is the process of a formal examination of an organization’s accounts or financial situation.An audit may also include examination of compliance with applicable terms, laws, and regulations. The fundamental principles of audit are Integrity, Objectivity, Professional competence and Due care, confidentiality and Professional behavior. An audit procedure is a set of policies and procedures that dictate how an evaluation of a business is done. This generally involves specific instructions as to what and how much evidence must be collected and evaluated as well as who will collect and analyze the data and when should be done. Most audit programs include instructions for risk assessment, the frequency of inspection, evaluation planning, a reporting structure, and security measures. Here the report is titled ‘Audit Procedures of a Chartered Accountant Firm- A study on Habib Sarwar Bhuiyan and co. So this report consists of the details of the audit procedures followed by Habib Sarwar Bhuiyan and co. In this report I have divided into eight important chapters. In the primary chapter contains the Backgrounds of the Study. That is its origin, objective, methodology and the limitation of the study. In the chapter two, overview of Habib Sarwar Bhuiyan and co. is given where firm’s services, activities affiliation, clients in details. In chapter three, I have organized and discussed all my knowledge that I have gathered about auditing during my studies at the Department of Accounting, United International University. In chapter four, it has been focused on the details of the overall audit procedures of Habib Sarwar Bhuiyan and co. In chapter five, data analyses are described by formats and charts on audit procedure of Habib Sarwar Bhuiyan and co. In chapter six, I have shared about my practical experience and my views in CA firm as an intern. At chapter seven contains the findings and recommendation. I have recognized to carry out audit appointment in Habib Sarwar Bhuiyan and co. and a few recommendations to reduce such problem also I have drawn an overall conclusion. Finally, in chapter eight is allocated for bibliography. In the findings I have found less timing of the audit procedure. In this firm I was involved with audit engagement. My experience was three months but I have identified some problems that firm face in many cases. One of the big problems is rotation from one audit engagement to another very quickly. And they have few times to complete an audit engagement. For that reason, it is difficult to obtaining required audit evidence. In the recommendation, it’s explained that all transaction test is not possible for that reason an auditor choice some transaction for the accurate test. If test is successful, then auditor gives their opinion. For the short time audit procedure student fail to follow the overall audit procedure that is followed by Habib Sarwar Bhuiyan and co. This report is prepared on the basis of practical experience in audit program. I hope that the difference between theoretical knowledge and the practical skill could be clearly defined through this report especially in case of audit procedure.en_US
dc.language.isoenen_US
dc.titleAudit Procedures of a Chartered Accountant Firm: A Study on Habib Sarwar Bhuiyan& Coen_US
dc.typeIntership Reporten_US


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