External Audit Procedure: An Analysis Based on Aziz Halim Khair Choudhury, Chartered Accountants

Abstract

This report is based on the “External Audit Procedure: An Analysis Based on Aziz Halim Khair Choudhury, Chartered Accountants.’’ These learning experiences are described in detail in the various chapters of this report. Here I am going to be describing the full External audit procedure which I had learned during my internship days. The report is divided into six major chapters. Chapters are again divided into subchapters according to the content of the chapters. In Chapter one, the introduction, objective, objectives, methodology and limitations of the study have been given. In Chapter two, a brief discussion about Organization Profile (AHKC). Its Background, Corporate information, mission, vision and different services which they have provided to their clients and others information. In Chapter three, Literature Review – in Here I have describe about Audit, understanding Audit, Importance of Audit, Difference type of Audit, External Audit in briefly, Reasons of Providing External Audit, condition for External Audit, Limitation faced during the Audit and Needed Documents. In Chapter four, Analysis of the Study – I have described my full audit work through the application of the Audit Procedure from Beginning to End. Their Includes – EOI (Expression of Interest), Proposal, Acceptance, Engagement Letter, Team Discussion, Planning, Field Work, Reviewing, Reporting. In Chapter five, details of the Findings of the Client has been described through Facts. Finally, in chapter six, Recommendations & Conclusion - details of the recommendation of the Client has been described through Management Response. All information has been drawn by described reference. This information has been implied as per laws and Regulations.