ABSTRACT
We have witnessed in recent times drastic changes in business trend, in our country. The reasons for these may be fraud, misappropriation of fund, lack of accountability and general company crises. It has been discouraged that management inefficiencies has been the root cause of company poor performance in Nigeria. These brings about the importance of efficiency in auditing and its effect in improving company’s performance in such cases the need for the services of a qulified accountant is important especially those with full knowledge of accounting to be able to record the business transactions of greater magnitude effectively and efficiently.
TABLE OF CONTENTS
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Table of content vii
CHAPTER ONE
1.0 Introduction 1
1.1 background of the study 1
1.2 Statement of problem 2
1.3 Objective of the study 3
1.4 Significance of the study 3
1.5 Scope and limitation of the study 4
1.6 Definition of terms 5
CHAPTER TWO
Literature review 7
2.1. Historical background of auditing 7
2.2 definition of auditing 9
2.3 Types of audit 10
2.4 Importance of auditing 13
2.5 Purpose of auditing 13
2.6 Procedure for efficiency in auditing 15
2.7 Role of auditing in companies 16
2.8 Preparation of audit report 17
CHAPTER THREE
Findings conclusion and recommendation 19
3.1 Findings 19
3.2 Conclusion 20
3.3 Recommendation 21
Bibliography 24
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Table of content vii
CHAPTER ONE
1.0 Introduction 1
1.1 background of the study 1
1.2 Statement of problem 2
1.3 Objective of the study 3
1.4 Significance of the study 3
1.5 Scope and limitation of the study 4
1.6 Definition of terms 5
CHAPTER TWO
Literature review 7
2.1. Historical background of auditing 7
2.2 definition of auditing 9
2.3 Types of audit 10
2.4 Importance of auditing 13
2.5 Purpose of auditing 13
2.6 Procedure for efficiency in auditing 15
2.7 Role of auditing in companies 16
2.8 Preparation of audit report 17
CHAPTER THREE
Findings conclusion and recommendation 19
3.1 Findings 19
3.2 Conclusion 20
3.3 Recommendation 21
Bibliography 24
