|dc.description.abstract||Here the story is titled ‘Audit Procedures of a Chartered Accountant Firm- A study on Hoda Vasi Chowdhury & Co’ is a result of BBA internship course. So this story consists of the details of the audit procedures followed by Hoda Vasi Chowdhury & Co. In this story I have divided into seven important chapters. In the primary chapter contains the Backgrounds of the Study. That is its origin, objective, methodology and the limitation of the study. In the chapter two, overview of Hoda Vasi Chowdhury & Co is given where firm’s strategies, services, activities are also furnished. In chapter three, I have organized and discussed all my knowledge that I have gathered about auditing during my studies at the Department of Accounting and Information Systems, United International University. In chapter four, it has been focused on the details of the overall audit procedures of Hoda Vasi Chowdhury & Co. In chapter five, data analyses are described by graph and charts on audit procedure and performance of Hoda Vasi Chowdhury & Co.
In chapter six, I have shared about my practical experience and my views in CA firm as an intern. Finally chapter seven contain the problem so as to I have recognized to carry out audit appointment in Hoda Vasi Chowdhury & Co and a few recommendation to reduce such problem also I have drawn an overall conclusion.
In the findings I have found less timing of the audit procedure. In this firm I was involved with audit engagement. My experience was three months but I have identified some problems that firm face in many cases. One of the big problems is rotation from one audit engagement to another very quickly. And they have few times to complete an audit engagement. For that reason it is difficult to obtaining required audit evidence.
In the recommendation, it’s explained that all transaction test is not possible for that reason an auditor choice some transaction for the accurate test. If test is successful then auditor gives their opinion. For the short time audit procedure student fail to follow the overall audit procedure that is followed by HVC.||en_US