| dc.description.abstract | The internship report was prepared on the topic of “Perspectives on the assessment of audit risk for Bokhteyar Humayun & Co. in Bangladesh”. Audit is the procedure of verifying financial statements of a particular organization that whether they have prepared their statements according to applicable laws & regulations and presented reasonably true information. It is a process that was used since the ancient age of accounting. It is very significant to secure honesty and integrity in the financial sector of any country. Audit has basically three classifications: External, internal and government audit. Auditors have to face some risks and challenges during their audit procedure, these are called audit risks. There are three main categories of audit risks: Inherent risk, Control risk and Detection risk. Based on the risk assessment, auditors give four types of opinions: Unqualified, qualified, adverse and disclaimer. As the author has worked in “Bokhteyar Humayun & Co.” as an intern, he has found that his firm actually faces those three types of risks which are mentioned above. The author has also critically analyzed risk assessment and he has also found some key issues and recommended some solutions for his firm. The author has tried to work as a sincere member of his organization and demonstrated a high level of professionalism during his internship period which has been certified in his “Internship Completion Certificate” in the appendix part. | en_US |
