| dc.description.abstract | The report titled “Reflections and Review on the Audit Procedure of Howladar Yunus & CO.: Guidelines for More Transparency” is the accumulation of the experience during the internship period. The aim of this report is to review the audit procedures and processes that are followed by Howladar Yunus & CO., where the internship had taken place. The report has been segmented into eight different chapters. To analysis Howladar Yunus & CO., we use a qualitative approach. We did not use any numerical data, that’s why we use a qualitative approach. We studied some case and compared with audit procedure which is mentioned in “Auditing Today”. We have found some similarities and also some differences. Howladar Yunus & CO.’s most of the procedures are similar to audit procedure which is described by Emile Woolf. The differences are due to the local practices. Howladar Yunus is a big firm in Bangladesh and they do their job very professionally. This report is focused mainly on the overall audit procedure of Howladar Yunus & CO. and I was involved in their Energypac engagement. After reviewing Howladar Yunus & CO., I recommended some improvement in their internal control activities so that they can do their audit procedure more effectively. | en_US |
