dc.description.abstract | This report, titled “Audit Procedures of Alternative Cash Incentive,” is derived from my
experiences during a 12-week internship at Howlader Yunus & Co. Chartered Accountants. It
integrates the knowledge I gained from my undergraduate studies with practical insights from
a professional working environment.
The primary aim of this report is to analyze the strategies and processes utilized by auditors,
senior auditors, and supervisors at Howlader Yunus & Co. when conducting audits of
alternative cash incentives within the Ready-Made Garments (RMG) sector. The report is
structured into six distinct chapters.
In Chapter One, I outline the rationale for preparing this report, its objectives, its significance,
and the limitations I encountered. Chapter Two provides a historical overview of the firm,
including details about its partners, values, mission, vision, and the services offered.
Chapter Three presents a concise discussion of the theoretical framework of auditing, while
Chapter Four includes a relevant literature review. Chapters Five and Six detail the lessons I
learned and the critical challenges I faced during my internship.
Additionally, the report explores the dynamics of client engagement, highlighting how clients
connect with the firm and how the firm approaches its clients. Based on the identified
limitations, I also propose several recommendations for enhancing the audit process | en_US |