Mitra and Associates collaborated with M.A. Quasem and Co. in conducting the audit. Mr. S.N. Mitra, Executive Director, Mitra and Associates, was the Chief Adviser of the VS Audit Project. He was the key person in the preparation of the project proposal, development of the audit instruments, and preparation of the reports on the 1st and 2nd quarter audits. As the Chief Adviser, he also reviewed the quarterly audit reports.