Abstract:
This report contains knowledge and information through Internship program This report
is divided into four major chapters. The first chapter contains the background of the
study. This chapter provides information to the users about the core concept of the report
such as what is the main objective of this study or where I have performed my work i.e.
scope of the study and how the data of this report are collected and analyzed i.e.
methodology of the study. Finally this chapter contains some limitations that I have faced
during my work period. The second chapter shows information about the organization
where I have done my work. This chapter contains information about the firms such as;
profile of the firm, manpower Strength, Service provided by the firm. It also contains
information about the firm clients and nature of the firm. Third chapter is the learning part
and it is divided into two parts. First part is the theoretical background of auditing. It
contains information about the audit such as definition of audit, what are the various types
of audit and audit documentation, difference between accounting and auditing. It also
contains information about the audit risks, audit responsibilities and another part is the
overall annual audit procedures that is followed by ACNABIN Chartered Accountants.
Here I also try to find out the fact that whether they are following the Bangladesh
Standards on Auditing (BSA) & International Standards on Auditing (ISA) in case of
audit engagement. Chapter four contains the findings, recommendation and conclusion of
the study.
