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To Whom It May Concern

Reference: QAI: 11601.05-07/179534

This is to certify that Md. Mahbubul Haque, Bearing Roll Number 2354, has participated andsuccessfully completed the course on Auditing in Bachelor of Commerce Program underDepartment of Accounting. The detail syllabus of auditing he had studied during his period ofstudy is as follow:

Introduction:Nature of Auditing, Distinction between Auditing and Accounting, Types of Auditing, OperationalAudit, Financial Statement Audit, Compliance Audit, Interim Audit, Final Audit, Internal Audit,External Audit, Government Audit.

Objective of an Audit:Primary objective and Secondary objectives, Errors and Frauds, Reporting on internal control.

International Standards on Auditing:Introduction to the International Auditing Standard, Objectives and Basic Principles Governing anAudit (ISA-11), Audit Engagement Letter (ISA-2), Audit Planning (ISA-4), Risk Assessment andInternal Control (ISA-6), Control of the quality of audit work (ISA-7), Audit Evidence (ISA-8),Documentation (ISA-9), Work of an internal auditor (ISA-10), Frauds & Errors (ISA-11), AnalyticalProcedure (ISA-12), The Auditors Report on Financial Statements (ISA-13), Auditing in an EDPEnvironment (ISA-15), Computer assisted audit technique (IAS-16), Audit sampling (ISA-19)Events after balance sheet date (ISA-21), Management Representation (ISA-22), Going Concern(ISA-23), Materiality and Audit Risk (ISA-25).

Audit Administration, Approach and Conduct of an Audit:Overall concept of Audit Approach, Planning for a new audit, Letter of Engagement,Responsibility in accordance with the terms of engagement, Determination of Audit strategy,

Documentation of Audit Strategy, Audit Budget, staff selection, Briefing Audit Staff, Timing ofAudit work, Understanding the client business, Detailed understanding of client RecordingSystem, Audit Evidence, Audit tests, Audit files, Audit Program, Audit Planning and AnalyticalProcedure, Vouching and Verification, Reliance on internal control.

Materiality and Risk:Materiality, Set Preliminary Judgment about Materiality, Estimate Error, Risk, Desired Audit Risk,Inherent Risk, Control Risk, Detection Risk.

Internal Control Concepts and Evaluation:Definition of Internal control, Classification of Internal Controls, Extent and limitation of InternalControl, Essential features of Internal Control, Organizational Arrangement of Internal Control,Internal Check, Internal Control and the Auditor, Principles of evaluation of Internal Control,

Internal Control Questionnaire, Form of ICQ, Completion of Internal Control Questionnaire,Methods of Answering Questions in ICQ, Assessment of answer, Ascertaining and evaluating thesystem, Flow charting of Internal control, Transaction Reviews, Record of Control weaknesses,Modification Procedures, Reporting to clients on Internal Control Weaknesses.

Testing Internal Control Procedure:Principles of Compliance tests, Compliance Testing and Substantive Testing, Relationshipbetween Compliance and Substantive Testing, Analytical review procedure of Balance Sheet andProfit & Loss Account, Testing Internal Control Procedure of Revenue and Receipts Cycle,

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Purchase and Payment Cycle, Auditing of Inventory, Auditing of Payroll System, Auditing of FixedAssets, Auditing of Petty cash, Bank Balance and Bank Reconciliation.

Management Audit and Internal Audit:Definition of Management Audit, Scope of Management Audit, Steps in Management Audit, Needof Management Audit, Qualities of Management Auditor, Functions of Management Auditor,Mechanism of Management Audit.Definition of Internal Audit, Objectives of Internal Audit, Basic Principles of Internal Audit,Functions of Internal Auditor, Advantage of Internal Audit, Qualifications of Internal Auditors,Contrast of Internal Auditing and External Auditing.

Cost Audit:History of Cost Audit, Reasons for introducing Costs Audit, Definition of Cost Audit, Objectives ofCost Audit, Advantages and disadvantages of Cost Audit, Contrast Cost Audit and FinancialAudit, Costs Audit Program, Commencement of Costs Audit, Cost Audit Report.

Government Audit:Institutional Framework of Government Audit, Nature and Objective of Government Audit, Audit

Code of Government of Bangladesh, Duties and Power of Comptroller and Auditor General,Conditions for incurring capital and revenue expenditure, Audit of Grants and Aids.

Audit of Limited Company:Qualification, Appointment and Remuneration of Auditors, Powers of Auditors, Inspection ofCompany books, documents etc., Audit of Balance Sheet and Profit &Loss Account, AuditReports.

The Audit Report:Define Audit Report, Types of Audit Report, Qualified and Unqualified Audit Report, Format ofAudit Report as Per ISA and Companies Act, Structure of Audit report, Form of opinion in auditreport, Management Report.

Liabilities of Professional Accountant and Professional Ethics:

Nature and liabilities of professional Accountants, Liability of an Auditor under Companies Act,Liabilities of Auditor under Income tax Ordinance, Civil liability of an Auditor, Criminal Liability ofand auditor, Liability of an auditor to third parties.Definition of Professional Ethics, Need for Ethics, Independence, Integrity, Competence,Responsibility to clients, Confidentiality

Prepared by Chairman