Factors influencing audit quality in Bangladesh
This internship report is submitted in a partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2018.
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BRAC University
2018
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גישה מקוונת: | http://hdl.handle.net/10361/11022 |
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10361-110222019-09-30T04:47:57Z Factors influencing audit quality in Bangladesh Hasan, Mohammad Rakibul Chowdhury, Dr. Suman Paul BRAC Business School, BRAC University Audit Audit service Auditing--Bangladesh. This internship report is submitted in a partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2018. Cataloged from PDF version of internship report. Includes bibliographical references (page 27-28). This report titled “Factors Influencing Audit Quality in Bangladesh” is an outcome of BBA internship program. It tries to understand the factors that should be considered during auditing. This paper contains two parts. The first chapter of the report starts with the overview of ACNABIN Chartered Accountants, a CA firm where I have completed my intern. A brief organization history is described at the beginning. After that, company’s mission and vision statement is mentioned and explained in brief. As ACNABIN is a CA firm, it provides a wide range of services to its clients. The services it provides to its clients are also summarized. The first chapter ends with the methodology and limitation of the report. The second chapter starts with the definition of audit, audit quality, and the short history of forming accounting regulatory bodies. Then, the importance and expectation of audit quality is discussed concisely. After that, I have added the review of various journal papers and books related to the topic. After reading the literatures, I have added hypothesis that reflects the literature review or my own assumption. Descriptive statistics is used to analyze and interpret the data. Like other research reports, it is found that auditor firm size and auditor competencies positively influence audit quality. Even though it was presumed that provision of NAS services can have negative impact on quality, the study has found no negative influence. Finally, it’s been revealed that the long audit tenure impairs auditor independence by creating over familiarity between auditor and client. After analyzing findings, conclusion and recommendation for further study is given. Mohammad Rakibul Hasan B. Business Administration 2018-12-18T05:39:06Z 2018-12-18T05:39:06Z 2018 2018-08-07 Internship report ID 14304131 http://hdl.handle.net/10361/11022 en BRAC 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. 28 pages application/pdf BRAC University |
institution |
Brac University |
collection |
Institutional Repository |
language |
English |
topic |
Audit Audit service Auditing--Bangladesh. |
spellingShingle |
Audit Audit service Auditing--Bangladesh. Hasan, Mohammad Rakibul Factors influencing audit quality in Bangladesh |
description |
This internship report is submitted in a partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2018. |
author2 |
Chowdhury, Dr. Suman Paul |
author_facet |
Chowdhury, Dr. Suman Paul Hasan, Mohammad Rakibul |
format |
Internship report |
author |
Hasan, Mohammad Rakibul |
author_sort |
Hasan, Mohammad Rakibul |
title |
Factors influencing audit quality in Bangladesh |
title_short |
Factors influencing audit quality in Bangladesh |
title_full |
Factors influencing audit quality in Bangladesh |
title_fullStr |
Factors influencing audit quality in Bangladesh |
title_full_unstemmed |
Factors influencing audit quality in Bangladesh |
title_sort |
factors influencing audit quality in bangladesh |
publisher |
BRAC University |
publishDate |
2018 |
url |
http://hdl.handle.net/10361/11022 |
work_keys_str_mv |
AT hasanmohammadrakibul factorsinfluencingauditqualityinbangladesh |
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