Presentations of hdfc bank limited pptx for the internship.

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1. SUMMER TRAINING PROJECT REPORT
On
“A STUDY ON THE ACCOUNTING AUDITING OF CORPORATE &
NON CORPORATE ENTITIES”
Towards partial fulfillment of
Master of Business Administration (MBA)
School of Management, Babu Banarasi Das University, Lucknow
SUBMITTED BY
Shobhit Raj
Roll No. – 1230672338
MBA 3rd SEMESTER


Session 2024-2025
School of Management
Babu Banarasi Das University
Sector I, Dr. Akhilesh Das Nagar, Faizabad Road, Lucknow (U.P.) India.

2. INTRODUCTION
Accounting auditing plays a crucial role in ensuring the accuracy,
transparency, and accountability of financial reporting for both corporate
and non-corporate entities. It involves a systematic examination of
financial records, transactions, and processes to evaluate the integrity of
an organization's financial statements and compliance with relevant laws,
regulations, and accounting standards. Auditing is an independent,
objective examination and evaluation of an organization’s financial
statements. The primary purpose is to ensure that these statements are
free from material misstatements and provide a true and fair view of the
entity’s financial position. Auditing enhances the credibility of financial
reporting, which is vital for stakeholders like investors, creditors, and
regulators.

3. COMPANY PROFILE
Shalabh & Company is a leading accounting and
auditing firm that has established a strong presence
in the financial services sector. With a commitment to
providing high-quality professional services, the firm
caters to a diverse clientele, including both corporate
and non-corporate entities.

4. OBJECTIVES OF THE STUDY

To analyze the auditing methodologies used for corporate
and non-corporate entities.
To evaluate the effectiveness of auditing practices in
ensuring financial transparency and compliance.
To identify the challenges faced by auditors in different
sectors.

5. RESEARCH METHODOLOGY

Research Design
Descriptive Research Design: The study will employ a
descriptive research design to systematically describe the
auditing practices, methodologies, and challenges faced by
both corporate and non-corporate entities. This approach will
help in analyzing the current state of auditing in these
sectors.

6. PROBLEMS AND LIMITATIONS
1. Data Availability
Limited Access to Information: Difficulty in obtaining
complete and accurate data from some organizations,
especially non-corporate entities, which may not maintain
comprehensive records.
Confidentiality Concerns: Organizations may be hesitant to
share sensitive financial information due to privacy and
confidentiality issues.

7. FINDINGS
1. Audit Methodologies
Diverse Approaches: The study found that corporate entities
predominantly use risk-based audit methodologies, while non-
corporate entities often rely on traditional compliance-focused
audits.
Customization of Audits: Auditing practices are increasingly
being customized to meet the specific needs of different sectors,
with non-corporate entities appreciating tailored services.

8. RECOMMENDATIONS

Enhance Training Programs: Implement ongoing
training and development programs for auditors to
stay updated with the latest auditing standards and
technologies.
Adopt Technology Solutions: Encourage the adoption
of advanced technologies like AI and data analytics to
improve auditing efficiency and accuracy, particularly
for non-corporate entities.

9. CONCLUSION
In conclusion, this study highlights the essential role of
accounting auditing in both corporate and non-
corporate entities, emphasizing the need for tailored
approaches to meet the unique challenges faced by
each sector.

10. BIBLIOGRAPHY
Arens, A. A., Elder, R. J., & Beasley, M. S. (2016).
Auditing and Assurance Services: An Integrated
Approach. Pearson.
Baker, R. (2018). The Role of Auditing in Corporate
Governance. Journal of Business Ethics, 152(2), 369-
378.
Beattie, V., & Fearnley, S. (2019). The Future of
Auditing: A Review of the Literature. Accounting and
Business Research, 49(5), 525-550.