1. THE EFFECT OF INTERNAL AUDITING ON EXTERNAL AUDIT FEES IN NIGERIA

» CHAPTER ONE INTRODUCTION 1.1       BACKGROUND TO THE STUDY Auditing standards permit external auditors to rely on the work of internal auditors in performing a financial statement audit (AICPA 1997; PCADB 2004; PCAOB 2007). It stands to reason that cost savings can be realized when external au…Continue Reading »