» ABSTRACT This research study was aimed at critically assessing the statutory auditors’ independence on internal control in Nigeria using some of the selected manufacturing firm in Rivers State. Many members of the Public believe that auditors are usually manipulated by managements of their client …Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY One of the primary reasons for an independent audit is the inherent potential conflict between an entity’s management and users of its financial statements. Management has an incentive to the information presented in financial statements sin…Continue Reading »
» ABSTRACT This Study focused on an analysis of the role of auditors in fraud detection: a survey of selected firms in Nigeria. The data collection technique used for this study is questionnaire and oral interview was also supportive. The data was analyzed through the use of chi square, this findings …Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Bank’s managements are saddled with the responsibility of preparing the accounts and financial statements of …Continue Reading »
» Abstract In this research work on the role of auditors in mitigating fraud and corruption in Nigeria with particular reference to Nigerian Breweries Plc 9th mile corner Enugu. The researcher examined the importance of auditors in controlling fraud and corruption in Nigerian breweries plc. Evaluated…Continue Reading »
» THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Most business established nowadays, are not managed by the owners (shareholders), but by the others appointed by the owners. This practice is known as “stewardship”. Also, t…Continue Reading »
» THE ROLE OF AUDITORS AND THE METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENTS CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY: The new civil services move with designed to make the service more functional professional, productive and responsive to the socio economic needs of the nation. …Continue Reading »
» THE ROLE OF AUDITORS IN A DEPRESSED ECONOMY (A CASE STUDY OF SELECTED BANKS) CHAPTER ONE 1.0 INTRODUCTION In the 60’s especially before the civil war in Nigeria cash crops from Agricultural sectors mining and a few others provide much of the foreign exchange earnings. In this period 70 percent (…Continue Reading »
» THE ROLE OF AUDITORS IN BANK FAILURE IN NIGERIAN BANKS CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Bank’s managements are saddled with the responsibility of preparing the accounts and financial statements of a bank. An Audit is expected to be carried out annually to ensure that th…Continue Reading »