Auditor's Independence

Satisfactory Essays
Internship Report

Auditor’s Independence:
A Study on ACNABIN, Chartered Accountants

Auditor’s Independence
A Study on ACNABIN-Chartered Accountants Firm

Table of Content

CHAPTERS PARTICULARS PAGES Chapter -1 Introduction 1.1 Introduction 1.2 Background 1.3 Scope of the Study 1.4 Objectives of the Study 1.5 Methodology of the Study 1.6 Limitation of the Study Chapter-2 Literature Review 2.1 DEFINITION OF AUDIT 2.2 Understanding Independence 2.3 Auditor’s Independence 2.4 Types of Auditor’s Independence 2.5 Auditor’s Independence in Fact & in Appearance Chapter-3 Profile of the Organization 3.1 Firm’s Profile – ACNABIN Chapter-4 Issues that
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For this purpose, auditor’s independent has become necessity.

1.2 Background of the Study

Since BBA is a job oriented program, so internship is a mandatory part of this program. Realizing the fact, the department of Business Administration, Daffodil International University, has included a 90 days internship program in the course curriculum after the effective completion of the program. To comply with this requirement, I have joined in ACNABIN (CA Firm) as an internee where I had the opportunity to have the practical knowledge on overall auditing procedure. This opportunity has given me an opportunity to observe and perform real world knowledge about the audit procedure and auditor’s independence, which is followed by the chartered accountancy firms.

In the internship period I could relate the theoretical knowledge of auditing to practical exposure. From the knowledge and continued working experience gathered from the firm, I have selected the reporting topic “Auditor’s Independence: A Study on ACNABIN, Chartered Accountants Firm”.

1.3 Scope of the Study

After completing 122 credits in Daffodil International University I got appointed in one of the largest and renowned Chartered Accountants Firm named ACNABIN which explored a vast scope for the study. Scopes for the study depicted as follows:
a) Audit procedure and independence render policy which is followed by the organization for
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