| dc.description.abstract | This report focuses on the audit procedures that is followed by maximum CA firms in
Bangladesh. In chapter 1 the experience of my four months internship program has
been described. In chapter 2 the background information on ACNABIN Chartered
Accountants hasbeen put into words. In chapter 3, 4, and 5 the main project part of
my report has been expressed that is the audit procedures ACNABIN Chartered
Accountants follow in their firm as per APM in the context of Bangladesh. In this
stage I have done a survey on ACNABIN and based on my survey I have found there
are four steps of audit process in CA firm. The steps are planning, collection of
evidence, controlling & recording and lastly review & opinion. To get the information
about those steps I have collected primary data from my interpersonal observations
and one to one interview method. In this case I have interviewed senior article student,
supervisor, director and the partner of the firm “ACNABIN Chartered Accountants”.
Henceforth, I have collected data from the official website of ACNABIN and other
sources as well as journals which help me to identify the key determinants which can
define the audit procedures ACNABIN follows. Themain objective of this chapter is
to know about the audit procedures of ACNABIN CharteredAccountants. To know
the audit procedures of ACNABIN I have analyzed the process ofappointing auditors,
the initial planning of the audit, assessing the risk of material misstatement, the
required audit evidence by testing various audit assertions, performing review of audit
reports, and opinion of partners of ACNABIN on the audit report from the
observations ofoverall documentations. Last but not least, it will be recommended for
ACNABINthat they should overcome their weaknesses to improve their audit work | en_US |
