Quality assurance and Audit procedure of ACNABIN Chartered Accountants
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This report “Quality Assurance and Audit Procedure of ACNABIN Chartered Accountants” has been written based on 12 weeks of working experience as an intern in ACNABIN Chartered Accountants. An internship program is a process of knowledge integration of the undergraduate program where we will able to gather practical knowledge. This report aims to analyze the audit procedure of ACNABIN Chartered Accountants of Bangladesh. It also, discloses how an audit firm can ensure the quality of assurance by following rules and standards. The report has been segmented into seven different chapters. To discuss the audit and the quality assurance process of ACNABIN, I have used the positivism and interpretivism approaches. ACNABIN uses the positivism approach in its audit. To analyze the data I've collected from my tenure as an intern, I used the qualitative data analysis method. ACNABIN chartered Accountants follow the PDCA Cycle in the way of ensuring quality assurance in auditing. Most of the information has been taken from secondary sources of data. Based on my working experience, I have found some similarities and dissimilarities in the way they have been followed to conduct the audit procedure. As per my working experience in audit service, I recommended some betterment of the internal control systems of ACNABIN Chartered Accountants so that they can complete the audit procedure more effectively.
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