Special audit in manufacturing company: a case study in Sarah Composite Mills Limited

Abstract

This report titled “Special Audit in Manufacturing Company” is an outcome of BBA internship program. This kind of internship program facilitates the students to relate theoretical knowledge with the practical apply. This report contains the detail of the special audit practice by ACNABIN in manufacturing company in Bangladesh context. ACNABIN is one of the top ten chartered accountant firms in Bangladesh, evaluated by Bangladesh Bank. This firm is in a good business relationship with many organizations and in practice of consultant of many organizations. This Firm has many renowned partners who are enriching the firm with their high caliber. ACNABIN is also a member of many reputed accounting organization which are enhancing the students’ value. In these 12 weeks of internship period, I worked in audit department with the client Sarah Composite Mills Limited for the special audit purpose which provides the reasonable assurance in its audit report. In the report, introduction part consists of methodology, limitations and over view of ACNABIN. In the next part, scopes of special audit in manufacturing company are discussed. In this part, the sectors which need ginger concentration is needed. This part is mainly written in the light of Bangladesh context. Later part is about the job responsibility of an intern in ACNABIN. The last part is a case study where Sarah Composite Mills is the subject to study for the related topic. At the end, there is work citation for reference and some internal control questioner are added for more clarification.