THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA

ABSTRACT

Auditors have a role to play in the economic development of Nigeria, but this is not achieved because of the problems are uncompromising attitude on the part of their client’s staff, conflict during report writing, absence of accounting manuals in the organisations, the ambiguous nature of the Nigeria companies, decree and other acts.

The project investigates the causes and solutions to the problems. Form the findings, the true position is that, the problems of auditors range from the uniformed members of the public who do not know much about the profession and their right to the attitudes of company directors. The suggestions for the improvement of the conditions of services include. Removal of the power to appoint auditors from the directors and shareholders and to vest it on ministry responsible for trade.

TABLE OF CONTENT

TITLE PAGE II

APPROVAL PAGE III

DEDICATION IV

ACKNOWLEDGEMENT V

ABSTRACT VI

TABLE OF CONTENT VII

CHAPTER ONE

1.1 BACKGROUND OF THE STUDY 1

1.2 STATEMENT OF THE STUDY 4

1.3 OBJECTIVE OF THE STUDY 5

1.4 SIGNIFICANCE OF THE STUDY 6

1.5 SCOPE AND LIMITATION OF THE STUDY 6

CHAPTER TWO

2.0 DEFINITION 8

2.1 TYPES OF AUDITORS AND THEIR RELATIONSHIPS10

2.2 DIFFERENCES BETWEEN INTERNAL AND EXTERNAL AUDITOR 11

2.3 RESPONSIBILITY OF INTERNAL AND EXTERNAL AUDITORS 16

2.4 INDEPENDENCE OF INTERNAL AND EXTERNAL

AUDITORS 17

2.5 STATUTORY ROLES OF INDEPENDENT AUDITORS. 19

CHAPTER THREE

3.0 SUMMARY OF FINDINGS 21

3.1 CONCLUSION 23

3.2 RECOMMENDATION 25

3.3 BIBLIOGRAPHY 27

3.4 APPENDIX 28

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APA

T0gOSTL5c0005cdc49c47.77861884, Q. (2018). THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA. Afribary. Retrieved from https://beta.afribary.com/works/the-role-of-independent-auditors-in-nigeria-8538

MLA 8th

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 "THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA" Afribary. Afribary, 29 Jan. 2018, https://beta.afribary.com/works/the-role-of-independent-auditors-in-nigeria-8538. Accessed 25 Apr. 2025.

MLA7

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA". Afribary, Afribary, 29 Jan. 2018. Web. 25 Apr. 2025. < https://beta.afribary.com/works/the-role-of-independent-auditors-in-nigeria-8538 >.

Chicago

T0gOSTL5c0005cdc49c47.77861884, QQXlA1z5c0005cdbe9d75.44641593 . "THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA" Afribary (2018). Accessed April 25, 2025. https://beta.afribary.com/works/the-role-of-independent-auditors-in-nigeria-8538

THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA

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