Audit Planning Ahmed Zaker and Co.

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    Audit Planning Ahmed Zaker and Co.

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    Audit Plan.pdf (4.479Mb)
    Date
    2018-04-16
    Author
    Alam, Sofiqul
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    Abstract
    This report is based on Audit Planning. The purpose of this report is to demonstrate different aspects of audit planning and put emphasis on its significance. This report is prepared in the context of Ahmed Zaker & Co. Chartered Accountants, while conducting statutory audit for a company. Please note that, in accordance to the regulations set by International Standards on Auditing (ISA) and Securities and Exchange Commission (SEC), the name of the client cannot be disclosed in any part of this report, provided that they are yet to hold their Annual General Meeting (AGM) for the fiscal year for which this particular audit engagement took place and the report is prepared thereon. Audit planning is one of the most important core phase where necessary consideration is given to the indispensable areas at the begging of the audit procedure. During the whole process of audit planning it is important to keep in mind that pre-determined risk must be go thoroughly and need to observe to the best of the ability. Risks may arise from different ways such as- inappropriate representation of financial statements, misstatements of assets or liability, lack of internal control in the organization, non- compliance of corporate governance and others. Bangladesh is a developing country. In this country, there are different types of industries are doing business and many businesses are entering. Therefore, demand for auditing is also increasing rapidly. At the same time rigorous rules, regulations and guidelines are being set by the authorities. For this reason, the need for superior financial reporting is irrefutable and unavoidable. Hence, the dedicated services of the chartered accountants whose elementary work in trade starts with audit planning.
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    http://dspace.uiu.ac.bd/handle/52243/214
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