Bari, TausifNafi, Sidratul Montaha2026-04-292026-04-2920262026-04ID 22104067http://hdl.handle.net/10361/28112Cataloged from PDF version of internship report.Includes bibliographical references (page 73).This internship report is submitted in partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2026.This report covers the academic internship of the author at Hossain and Hossain Chartered Accountants between December 2025 and April 2026, and an overview of the firm. Also, the project section of this report tries to examine the Key Audit Matter (KAM) disclosures in the banking, textile, pharmaceutical and fuel and power industries during 2 years. It is observed to have significant differences in the amount and quality of KAMs across company size and the type of audit firm, with international-related firms usually giving more detailed disclosures. The nature of reported KAMs is heavily influenced by industry-specific risks, which result in definite cross-sector differences. While there is presence of consistency, there is no full standardization of disclosures. Results from the sample indicate an imbalanced system which only raises the requirement for more transparent reporting that emphasizes understandability, clarity and specificity.73 pagesenBRAC University internship reports are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission.Key Audit MatterChartered accountantsAudit disclosureFinancial reporting qualityAuditing, Internal.Financial statements.Chartered accountant.Internship Report