Professional Documents
Culture Documents
This is to certify that Md. Mahbubul Haque, Bearing Roll Number 2354, has participated and
successfully completed the course on Auditing in Bachelor of Commerce Program under
Department of Accounting. The detail syllabus of auditing he had studied during his period of
study is as follow:
Introduction:
Nature of Auditing, Distinction between Auditing and Accounting, Types of Auditing, Operational
Audit, 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.
Cost Audit:
History of Cost Audit, Reasons for introducing Costs Audit, Definition of Cost Audit, Objectives of
Cost Audit, Advantages and disadvantages of Cost Audit, Contrast Cost Audit and Financial
Audit, 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.
Prepared by Chairman