INTRODUCTION Industrial training is one of the requirements to be fulfilled in order to obtain a degree.

Each student in this field needs to do industrial training in audit firm that is a recognized member of Malaysian Institute of Accountants. The students are compulsory to undergo an industrial training for duration of six month before completing their courses. The objective of this industrial training is to expose students to the actual working environment. Besides, to cultivate teamwork, spirit and familiarize with colleagues. By undergo the industrial training, students will create a trust worthy and responsible person. Besides that objective of industrial training is to build self-confidence among students and let students know the technical knowledge and professionalism.

I was placed in auditing department during my industrial training. This industrial training really examines the understanding and responsibility in completing the assignment given by the firm. Specifically it measures the creativity in conducting the task to fulfill the firm and clients wants and needs.

This training gives me good experience from the view of implementing my knowledge in accounting aspects. Last but not least, I had learnt more about auditing. Because the various parts of the report reflect the industrial trainings shortcomings, successes, observations and comments, it would be imperative that the recommendations are also given. Therefore the report gives a number of comments and recommendations on the industrial training programme.