Hossain, SaifRabbani, Taimoor2026-08-122026-08-1220262026-01ID 22104174https://hdl.handle.net/10361/28971This internship report is submitted in partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2026.Cataloged from PDF version of internship report.Includes bibliographical references (pages 47-49).This report evaluates the function of external auditing in maintaining financial transparency and accountability in Bangladesh. The study explores how independent external audits are considered to reduce information asymmetry between corporate management and external stakeholders. The core problem that this study addresses is how CA firms like SMAC carry out their duty to ensure financial transparency in spite of systemic challenges, and what are the operational barriers that they encounter during this process. Based on the four main objectives of the study, the findings and the analysis have been categorized into four respective areas as well. The methodology used for the insights are a blend of primary and secondary qualitative data. The recommendations provided at the end of the report are on the basis of my findings and they reflect the solutions of the issues discussed in the paper.62 pagesen-USAttribution-NonCommercial-NoDerivatives 4.0 InternationalBRAC 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.http://creativecommons.org/licenses/by-nc-nd/4.0/External auditFinancial transparencyAudit proceduresChartered accountantsCA firmsSnehasish Mahmud & Company Chartered AccountantsSMACAuditing.Accounting.Accounting firms--Bangladesh.Internship Report