Skip navigation

Tag Archives: Audit

Finally I am done with exams. I have attended  December 2012 exam organized by ICMAB for professional level 1 courses. I have passed one of four courses in previous exam. During that time I appeared in the exams of two courses. Unfortunately I failed in one. This time I have attended the exams of the subjects. Thous are Intermediate financial accounting, Cost accounting and Management & Marketing Management courses.

It was very tough for me to get the time to attend the exams. I get very little opportunity to do or take part in anything as I have to give lots of time in Auditing or working for the CA firm. Also I have to study CA books. This time I was very fortunate. My senior brothers in the audit team granted me leaves during exam dates. Because of them I had the opportunity to appear in all exams.

Lets now talk about the exams. My Management & Marketing Management exam was very good. I’m sure that I will pass this course. But Financial accounting and Cost accounting exams were not that good. I answered near about 85 in financial accounting (IFA) and 70 in Cost accounting (COA). I’m confused about how my exams were. Though I answered 85 in IFA, I did not get the right answer in 2 maths. On the other hand, I answered 70 in COA where I am sure that all my answers are correct. But I’m not keeping my hopes up. In order to make sure that I don’t feel bad after bad result, I’m thinking that I will fail in this exam. But I don’t want to believe that I will fail. I’m actually hoping that I will pass at least 2 subject this time. If that happens, I will get admitted in next level (level 2).

Though December exams are over, I will have to sit in April 2013 exam. But now I have to focus on May-June 2013 exam of ICAB. My prime target is to be Chartered Accountant. Therefore I must be very serious about the exams of ICAB and be ready for the exam.  I want to be a professional accountant. Wish me luck!!!



Shortly after my journey to Keshabpur , I was notified that I have to go to Chuadanga for 25 days for auditing. It was a shocking news for me. First, I just came back to dhaka after 3 days tour. Second, my parents won’t allow this ling tour. And third, my practical classes of ICMAB was supposed to start after 1 week. I strongly expressed my negative impression regarding this matter. Then Rumee vai called me and asked me the reason about why I don’t want to go. I told him the reasons. Then he convinced me by letting me know that the tour won’t be more than 15 days and moreover he will try to give support so that I can attend the classes. Later I found a proxy for my attendance and solved that problem. That’s all you need to know. 😛

Audit team for Chuadanga consisted with 7 members. Mustafiz vai (Supervisor), Rumee Vai, Mehedi vai, Saad, Me, Mahbub & Nasim. Saad & I were instructed to do some groundwork on the client. Here I should let you know that our client was  a Micro Credit Organization. It was a great opportunity for us audit such type of organization. We started for our destination on the beginning of last week of September. We started at the morning and reached at our destination at the evening. We took some rest and then set out to see the surroundings. Also we brought some dry foods for the night. We watched TV till late night and then went to sleep.

me with the audit team

me with the audit team

Our busy days started in the very next day. We had to work really hard for next two weeks.  We worked from early morning to very late night. Even though we used to get back out rest house en the evening, but we had to work till late night to finish the audit work early. Also we used to make different types of analysis and audit strategies during the night. In this two-week we visited many branches offices in different places for audit purposes. Meherpur, Kprpashdanga, Simanto, Amjhupi, Darshana are some of the places we visited.

It took us more than two weeks to finish our audit field work. We had to word hard every day. However, we manged to get one day vacation from our work. We planned not to touch any work on that day. However we had to word for more than three hours on that day 😦 . We went to nearby park at the afternoon. It was a good place considering the surroundings.

Audit team was supportive and very much friendly. Even though we had so much pressure we enjoyed our times. After 15 days of work, we returned to Dhaka. Though we returned to Dhaka, our audit work was not finished. We had to work in our firm. But it was an awesome experience to audit a micro credit organization and visit Chuadana.

Last month I have been to Keshabpur for audit purpose. Keshabpur is an Upazila of Jessore District in the Division of Khulna, Bangladesh. Purpose of the visit was to audit a partner NGO of the client I have been auditing. Iftekher vai (my senior at AQC) and I were selected for the team. We were required to finish our assignment by 3 days.

Our journey started at early morning. I arrived at bus stand almost half an hour before the departure time. Ifti vai arrived shortly. Our bus started for the destination  at 9 am. Though it was not my first tour without my friends and family, I was excited. I was excited mostly because we didn’t know anyone where we were going. Also we had no idea how we will reach the client’s office and where we will stay. We were told to contact with the partner NGO when we reach Keshabpur.

Our Bus dropped us at Jessor. Till then journey was great. Nothing special to tell except for I slept almost whole time. Then we got into a local bus which will take us to Keshabpur directly. I don’t want to describe about the bus or its environment. But I must describe the view I enjoyed from traveling though it.

The  local bus was running through a narrow road. I was sitting just beside bus window. I was enjoying an awesome natural beauty. There were fields with different crops in both side of the road. Fields were  mostly paddy fields. However most of the fields were water-logged. It is one big problem in this area. But the view of green water logged fields were great. I could see many small hut in distance. This huts works as resting place for the farmers and provide shade when they have their lunch and shelter during rain.  It was raining just before i got down from the highway bus. The road and the surrounding was still wet.Rain drops washed away the dust and dirt of the leaves of the trees. Everything was looking green and fresh. I could resemble the view with the description of an ideal village I read in books and essays.

It was dawn when we reached Keshabpur. It took us 1 hour to reach from Jessor and 9 hours from dhaka. Ifti val called the contact person and ask for instruction about how to go to the office. We were instructed to take a man-pulled van. By the way, Rickshaw is not available in this region. Rather man-pulled van and shallow-machine van (also know as Nasimon or Karimon or Votvoti) are prevalent. we took a man-pulled van and reached the office in 10 minutes.

After the introduction with office personnel we were taken to our room. It was upstairs of the office. As we were tired of journey, we planed not to do anything. After refreshing ourselves and resting a while, we started our audit planning. We shared our audit planning with office personnel over dinner. For your information, most of the office personnel lives upstairs of the office. After dinner I called my home and let them know I arrived safely. Nothing much happened afterwards as we called it a day.

Next day was busy a day. But it started with an entertaining scene. A group of languor was roaming in the rooftop of the building next our office.I knew that Keshabpur is famous for Gray languors. I was hoping to see them but never thought to see them these closely. We spent few minutes watching them. Then we went for breakfast. Afterwards our work started and we worked till lunch. After lunch we took some rest and went out for field visit. We returned at dawn. As our time was limited and work load was huge, we decided to take all the documents to our room and work till late night. We indeed worked till late night. But could not finish our work. We finished our work next day before lunch. After lunch, we went to our room to take some rest and organize everything. We started to prepare for the exist meeting. However it took us till evening to organize to discussing points.

Before exist meeting we booked two seats for our journey to Dhaka. Though we were permitted to stay another night, we decided not to take that option. After the exist meeting, we went to our room and hurried to pack our bags. Our bus was scheduled to leave within couple of hours. After dinner ifti vai went to office manager and paid all our bills. Few minutes later we left the office for bus stand. Two officer accompanied us to the bus stand. Our bus came after 15 of the scheduled time. It was last bus to Dhaka from Keshabpur. We were tired and sleepy. I fell asleep right after I got in our bus. I don’t  remember anything what happened next except for Ifti vai telling highway police at midnight that these bags (pointing to our bags) belongs to two of us. We safely arrived at Dhaka next day. Our senior recommended us to take the day off and report to Client’s office next day. That was a great news for us because we had no energy or stamina left to attend the office.

The tour was great. I got the change to see and culture of Jessore region. Got familiar with food cooking and social behavior. I was planning to visit the place once again with my friends. But I didn’t know that I have to come to same region with in few days. But that’s another story.



I joined AQC (A. Qasem & Co. Chartered Accountants) on April 1, 2012 as Articled Student. Since then I worked at the firm office and made worked on Tax Deducted at Source and VAT deductions of the professional fees of the firm. However watching other students going on Audit made me ever more interested to go on Audit. After almost two months, yesterday I finally joined in an audit team. Though, I was called several times to join in different audit team, but I was not allowed to do so until I finish my assignment.

I arrived at Client’s office in the early morning which is 45 min earlier than my office time. My senior team members gave me a brief idea of the client and what we will be auditing. Later I was asked to do some vouching. Since I was new in auditing, I didn’t know about vouching. My seniors taught me how to work on vouchers and write observations. Then I did several vouching which was later checked by seniors for mistakes.

First day of auditing was a wonderful experience. Client provided a separate room for our work. And the team members are helpful and cooperative to me. I don’t know how other thinks about us but as an auditor I feel I am something…:P and now I am looking forward to the upcoming days…..

%d bloggers like this: