The Audit Procedure in Bangladesh: An internship experience at ACNABIN
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The report titled “The Audit Procedure in Bangladesh: An internship experience in ACNABIN” is the accumulation of the experience during the internship program. The main objectives of this report is to show-case the audit procedures in Bangladesh and describe briefly the audit processes and audit linkage of ACNABIN Chartered Accountants firm where I completed my internship. In the introductory part of this report I tried to include a brief discussion about the audit procedure and its significance. Then it covers the main purposes and reasons of the preparation of this report. In the methodology part of this report it covers the sources of information that were used in order to complete the report. After this it covers a brief history of the firm and the purpose behind the existence of firm. In this section of report, it also describes the services, the clients and the manpower of ACNABIN Chartered Accountant and the distribution of authority in the firm. In the next segment of this report, it provides the state of knowledge of audit procedure as well as a consideration of any gaps in the literature and possibilities for future research. Then the procedures for engaging in an audit in Bangladesh is discussed in details. It also includes how the firm conducts the audit and the necessary steps which are to be followed by the firm. This segment also includes my working experience at ACNABIN and the tasks that I performed at the firm during the internship period although I was not provided with tasks of significant importance but with the small and easier tasks. This part also discusses about how the firm is approached by a client or how the firm itself approaches a client and the steps that proceed after the approach for both situations. In the next part of this report it discusses the problems while conducting the audit and the difficulties the auditors face during the audit. It also tries to solve some of the problems through recommendations where findings are also discovered. At the last part of this report I tried to sum up an overall view of the report.
- Accounting