| dc.description.abstract | The report titled “Audit procedures of alternative cash incentive in ACNABIN Chartered
Accountants” is a result of the BBA in AIS internship program. This report is written on the
basis of my practical knowledge which I got from working as an intern for three months in
ACNABIN Chartered Accountants. This report is all about the procedures of cash incentive
audit. Government motivates the exporters by providing them cash incentive facilities. But
sometimes fake exporter claims incentive. Auditor’s duty is to identify the true exporter who is
qualified enough to get the cash incentive facility. In this report, the purpose and reasons of cash
incentive, procedures of checking the files, export documents, history of cash incentive,
background of ACNABIN Chartered Accountants, services provided by the firm, culture of the
firm, brilliant results of the students, and some other information are briefly discussed. Circulars
of the Bangladesh bank is highly followed while auditing the incentive files. The first part of the
report is about the reason, purpose, and limitations of this report. Second part describes the
historical background of the firm and brilliant results in the CA exam. Third part is the literature
review of the report. After that, fourth part of the report discusses the theoretical framework on
audit procedures of alternative cash incentive. Then the fifth part of the report is the findings and
analysis part where export documents, procedures of checking the files, query meet up with the
applicant, and certificate signing by the partner of the firm is briefly discussed. There are some
limitations I observed while working in the firm. I have suggested some recommendations to
overcome those limitations and obstacles. | en_US |
