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    Audit planning: a framework of chartered accountants

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    12104102.pdf (1.513Mb)
    Date
    2015-12-02
    Publisher
    BRAC University
    Author
    Mehreen, Fahmida
    Metadata
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    URI
    http://hdl.handle.net/10361/4845
    Abstract
    This report is based on Audit Planning: A framework of Chartered Accountants. The purpose of the report is to demonstrate different aspects of audit planning and to put emphasis on its significance. The report has been composed in the context of Hoda Vasi Chowdhury & Co., Chartered Accountants, while conducting statutory audit for a public limited company. Please note, that in accordance to the regulations set by Bangladesh Standards on Auditing (BSA) and Securities and Exchange Commission (SEC), the name of the client cannot be disclosed in any part of this report, provided that they are yet to hold their Annual General Meeting for the fiscal year for which this particular audit engagement took place and the report is prepared thereon. Audit Planning is the fundamental phase where necessary consideration is given to the indispensable areas at the beginning of audit process. During the whole process of audit planning, it is important to keep in mind that the predetermined risks must be taken care to the best of the ability. Risks may appear in ways such as inappropriate representation of financial statements, misstatements of assets, poor or lack of internal control within the organization, non-compliance of corporate governance, market and economy oriented risks, etc. All these should be known prior to the audit engagement so that the auditor is well aware about what to look into and what to watch out for. Bangladesh, being a developing economy and belonging to the middle income group of countries, is a prospective place for businesses to foster. As different industries are booming, the demand for auditing and financial services is also increasing rapidly. At the same time, rigorous rules and guidelines are being set by the authorities. Therefore, the need for superior financial reporting is irrefutable and unavoidable. Hence, the dedicated services of the chartered accountants, whose elementary work in trade starts with audit planning.
    Keywords
    Business administration; Audit Planning
     
    Description
    This internship report is submitted in a partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2015.
     
    Cataloged from PDF version of Internship report.
     
    Includes bibliographical references (page 39).
    Department
    BRAC Business School, BRAC University
    Collections
    • Internship Report, BBA (Brac Business School)

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