Auditing in Bangladesh: an internship experience in ACNABIN

Abstract

This report titled ‘Auditing in Bangladesh: An Internship Experience in ACNABIN’- is written to represent the 12 weeks of internship program done in ACNABIN Chartered Accountants. This report is a blend of the knowledge of undergrad program and the experience of the practical field. On the very first part, there is the description about the audit process in Bangladesh. Here there are two parts, one describes audit and the other one is all about the audit practice in Bangladesh according to the Audit Practice Manual (APM). All the stages followed for audit in Bangladesh are discussed. The second part of the report is about the firm where I worked. ACNABIN is an independent member of an international body, so the processes are a bit different and properly presented. However, the total idea of audit is same in both cases. Final part of the report is about the work experience at Partex Star Group Limited that was my client for the 12 weeks. In this part, I have tried to bring the steps related to Audit Practice Manual (APM) and discussed few issues I was permitted to disclose only. This part also has the lessons I learned and the responsibilities I had to fulfill during the audit.