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The Role Of Independent Auditors In Nigeria
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Auditor’s independence is the bedrock of the reliance of any form of audit report in accounting profession and is a major attribute to ensuring accountability however. The ultimate aim of this research work controlled or censored auditing is to assist owners of business the true and fair view of the financial statement as well as give insight into how its independence to have a positive correlation on the report they give which is being relied upon by users. The researcher employs primary data (questionnaire and personal interview) in its data collection. It was discovered or found out that closeness in terms of giving management decisions can impair an auditor’s independence.
Conclusion was made that Independence has been noted is at the core of the accounting profession, the very essence that gives an auditor’s work its value. It was as well recommended amongst others that seminars and lectures should be con-ducted for auditors to enable them appreciate their profession the more to maintain their personal integrity despite the advise situation in the country, knowing fully well that a good name is better that riches.
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TABLE OF CONTENTS - [ Total Page(s): 1 ]Title Page Certification Dedication Acknowledgements Abstract Table of Contents Chapter One: Introduction 1.1 Background to the Study 1.2 Statement of Problems 1.3 Research Questions 1.4 Objectives of the Study 1.5 Statement of Hypothesis 1.6 Significance of the Study 1.7 Scope of the Study 1.8 Limitation of the Study 1.9 Definition of Terms Chapter Two: Review of Related Literature 2.1 Intro ... Continue reading---
CHAPTER ONE - [ Total Page(s): 1 ]INTRODUCTION 1.1 Background to the Study The independence of an auditor is one of the fundamental concepts to the accounting profession. Auditing as a profession arose primarily because of separation in the ownership as well as the administration of the company, we therefore have to employ a professional manager whose responsibility is to utilize the shareholders resources and produce a quantitative statement. This statement is referred to as stewardship account, in order to make the owners of t ... Continue reading---
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TABLE OF CONTENTS - [ Total Page(s): 1 ]Title Page Certification Dedication Acknowledgements Abstract Table of Contents Chapter One: Introduction 1.1 Background to the Study 1.2 Statement of Problems 1.3 Research Questions 1.4 Objectives of the Study 1.5 Statement of Hypothesis 1.6 Significance of the Study 1.7 Scope of the Study 1.8 Limitation of the Study 1.9 Definition of Terms Chapter Two: Review of Related Literature 2.1 Intro ... Continue reading---
ABSRACT -- [Total Page(s) 1]
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ABSRACT -- [Total Page(s) 1]
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