| dc.description.abstract | This internship report titled “Audit procedures of alternative cash incentive (RMG Sector) in ACNABIN” - is written on the basis of experience gathered through working as an intern for 12 weeks in ACNABIN Chartered Accountants. This report is an integration of the knowledge of under-graduation program and full of experience about the practical workplace. The aim of this report is to discuss about the procedures and steps that are followed by the auditors, senior auditors as well as managers of ACNABIN Chartered Accountants during an audit of alternative cash incentive in the RMG sector. The report has been divided into five different chapters. In the first chapter (Chapter 1), the purpose and the reasons for which the report has been prepared, objective as well as significance of preparing the report, and limitation that were faced while preparing the report has been covered. In the second chapter (Chapter 2), the historical background of the firm and existing operations, information about the partners and services that are being provided by the firm has been discussed. In chapter three (Chapter 3) literature review on audit procedures of alternative cash incentive has been briefly discussed. In the fourth chapter (chapter 4), theoretical framework on audit procedures of alternative cash incentive in RMG sector at ACNABIN has been briefly discussed. In the fifth chapter (Chapter 5) that is the finding and analysis part, all the related import and export documents, all other important documents as well as all the procedures that are strictly followed for issuing cash incentive certificates are discussed in details. Moreover, the report discusses about how the firm is approached by a client or how the firm itself approaches a client. Besides, on the basis of limitation and obstacles, I have suggested some recommendations to improve the audit process.
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