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Hard Work
SUBMITTED BY

Group No: 02
Name of the Members of the Group: Serial No | Name of the Members of the Group | Roll No | 01 | Shaikh Md. Rasal Patowary | 0808020 | 02 | Md Zahidul Arafin | 0808028 | 03 | Md Jahirul Islam | 0808029 | 04 | Mohammed Kamrul Hasan (Group Leader) | 0808030 | 05 | Md Rakibul Hasan | 0808037 |

Group Representitative: Mohammed Kamrul Hasan
Group Coordinator: Md. Zahidul Arafin
Contact: kamrulmgt30@gmail.com

13 May 2013
The Course Teacher,
Md. Kafil Uddin,
Lecturer,
Department of Management Studies,
Comilla University,
Kotbari, Comilla.

Subject: An application for receiving this assignment.
Dear Sir, By the grace of Almighty Allah, the most benevolent and merciful your solitary help we have been successful to complete the assignment on the study of “Auditing” that you have asked us to prepare.
We have tried our best to make this term paper comprehensive and reliable within the given time period. We also tried to discuss the topics elaborately and easily. Though our intentions were strong to make this term paper best, unfortunately there may be some mistakes with mercifully.

Yours faithfully,
Mohammed Kamrul Hasan

ID- 0808030, 3rd Batch,
Dept. of Management Studies,
On Behalf of the Group- 02, Comilla University.

Acknowledgements By the grace of Allah we have completed our assignment on “Auditing Theory”. At first, thanks go to our honorable course teacher Md. Kafil Uddin for his direction, suggestions as well as co-operation to prepare the term paper.
We have tried our best to make the assignment comprehensive and reliable within the given time period. Nevertheless, some mistakes might be occurred, please notice these types of unconscious mistakes with sympathy. Your suggestions and comments for the improvement of this assignment will be thanked fully received and if you need any quires the study, please inform.

Yours faithfully,
Mohammed Kamrul Hasan

ID- 0808030, 3rd Batch,
Dept. of Management



References: Following are the seven assumptions of auditing theory stated by Flint (1988): 1 They need to be studied and understood very well by the student auditor. Below we quote them from Filbert 's Excalibur Revisited (1982). The comments are by the present author. The comments concentrate upon auditing.

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