AUDITING PRESENTATION

PREPARED TO Rubel Ahmed

Wub10/13/42/2536Sheikh Sadia

wub01/13/42/2539 Sujan Chandra KorWu01/13/42/2551

S.M.Saifur Rahmanwub01/13/42/2552

Bidhan Biswas ShawanWub01/13/42/2563

PREPARED FOR

Shabuz MahmudSenior Lecturer

Department of Business Administration

World university of Bangladesh

TOPIC NAME

Annual Report

WHO PRESENTED ANNUAL REPORT

Sujan Chandra kor

Bidhan Biswas Shawan

JAMUNA BANK Limited-2013

Dutch Bangla Bank Limited-2013

S.M.Saifur Rahman

Sheikh Sadia

Rubel Ahmed

Southeast Bank Limited-2012

National Bank Limited-2013

Grammeen Bank- 2012

JAMUNA BANK LIMITED ANNUAL REPORT 2013

Opinion:The opinion in audit report of Jamuna Bank Limited for the year ended 31 December 2013 gives unqualified opinion, which means that the auditor of Syful Shamsul Alam & Co Chartered Accountants believe that the financial statements of Jamuna Bank Limited give a true and fair view of the state of affairs of the Bank, and the accompanying financial statements are prepared in accordance with Bangladesh Financial Reporting Standards (BFRS) as explained in note number 2.01.1 page number _____ of Annual report and their financial statements comply with the Companies Act 1994, applicable sections of Bank Company Act 1991, the rules and regulations issued by Bangladesh Bank, the Securities and Exchange rules 1987 and other applicable laws and regulations.

The auditor issued an unqualified opinion to the financial statement. Because he is satisfied in material with regarding to:

The financial statement has been prepared using acceptable accounting policy.

They maintained proper policy which one applied year after year.

The financial information with relevant regulations and statutory requirement.

Checking information and accounting record submitted by the branches

After all, it is said that to be that there has been no doubt on wrong in this report.

The opinion in audit report is relevant in accordance with annual report, because the auditor has given this opinion upon receiving and checking following documents and criteria:

Necessary information and Notes;Reviewing source documents like ledger, vouchers, journal vouchers;

Cross matching source documents with the Financial position and Statement of Profit or loss

Profit for the year then ended have been reflected properly;

Checking information and accounting record submitted by the branches

Checking requirement of Capital adequacy ratio and reviewing whether they have been maintained or not.

SOUTHEAST BANK LIMITED ANNUAL REPORT 2012

Auditors opinion, the group's consolidated financial statements and separate financial statements of the bank group and individual financial situation of the bank as at 31 December 2012, the consolidated financial position, give a true and fair view, and as explained in Note 2.1 of the consolidated and separate financial performance and its consolidated for the year and individual cash flows in accordance with the Financial Reporting Standards to Bangladesh.

Unqualified opinion:The auditor issued an unqualified opinion to the financial statement. Because he is satisfied in material with regarding to:

Accepted accounting principles and the accounting principles applied in a consistent manner, adhering to the preparation of accounts.

The final calculation is in agreement with the books of account and true and fair summary of the company's financial transactions.

The records and statements have been submitted properly maintained and consolidated in the financial statements.

Proper books of accounts are required by law and have been kept by the bank so far as it appeared from auditor examination in financial statements.

NATIONAL BANK LIMITED 2013

Opinion:Auditor’s opinion, the consolidated financial statements of the Group and the separate financial statements of the Bank in 2013, and the consolidated financial position of the group and 31 in December as a true and fair view of the bank to separate its consolidated financial position and financial performance of the individual and consolidated, as explained in note 2.1 and separate cash flows for the year then ended in accordance with Financial Reporting Standards Bangladesh.

Unqualified opinion: The final accounts were true and fair view of accounts

and financial transactions of the company being in agreement with this book.

The information and explanations required by us have been received and found satisfactory.

The records and statements submitted by branches has been properly maintained and consolidated financial statements

GRAMEEN BANK LIMITEDANNUAL REPORT 2012

Opinion:From the auditors report, I have found that he ( auditors) has been expressed his opinion with satisfaction by getting fair view of the statement about the all materials. On the other hand, the auditors opinion is denoted as a unqualified opinion .Because of he has satisfied about the banks all profit and loss account and financial statement. The report is prepared by the bank with maintaining proper accounting rules and regulation. There has been no deceitful data in this annual reports. The transaction of the company with the other company has been happened properly. After all it is said to be that the auditors opinion expressed properly and there ha not been any doubt in this report as a positive or a clean report.

The financial statement of the Grameen Bank prepared with maintaining proper accounting rules and regulation. The said policies of the Grameen Bank are used every year. On the other hand , the financial information of the Grameen Bank follows with the statutory requirement and bank presented information is consist with the auditor knowledge . All the materials of the bank has been disclosed with true and fair view of the statement.