ABSTRACT 

Auditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards organizational success have attracted comment on the front pages of national newspapers, rather than in just the financial pages have even led on occasion to question and statement in parliament. 

This coverage has not always been good news for the auditing profession, but it does indicate a heightened awareness in society of the potential importance of what auditors do. It also reflects the way in which auditing practice and the activities of audit firms have developed and expanded business especially Anamco Ltd. Enugu.

While at one time auditing was generally regarded as a procedural activity involving the application of mechanical techniques, there is now greater realization that both the purpose an the execution of an audit are far from simple matters. In view of the above fact the study was designed to examine Auditing as an instrument for organizational success in Anamco Ltd. Enugu. In the course of the research oral interview and questionnaire were adopted as the main instruments for collecting data for the study. The data collected were tabulated, analyzed and interpreted. From the analysis some revelations were made. Base on the revelations some recommendations were made to eliminate or ameliorate Audit department of the corporation.

TABLE OF CONTENT

Title Page ii

Approval Page iii

Dedication iv

Acknowledgement v

Abstract vii

Table of Content ix

CHAPTER ONE

1.0 Introduction 1

1.1 Statement of Problem 4

1.2 Purpose of the Study 4

1.3 Significance of the Study 4

1.4 Statement of Hypotheses 5

1.5 Scope of the Study 6

1.6 Limitation of the Study 6

1.7 Definition of Terms 7

CHAPTER TWO

2.0 Definition of Auditing 8

2.1 Objective of Auditing 11

2.2 Types of Auditing 11

2.3 Reliance of Internal Auditing to External Auditors 17

2.4 Auditing as a measure for Controlling Fraud 19

2.5 The Future of Auditing 22

2.6 Auditors Liability 23

2.7 Audit Report 30

Reference 32

CHAPTER THREE

3.0 Research Design and Methodology 33

3.1 Selection of population 33

3.2 Sample Used 33

3.3 Method of Investigation 34

3.4 Techniques of data collection 35

CHAPTER FOUR

4.0 Data Presentation and Analysis 36

4.1 Questions, Presentation and Analysis 36

4.2 Test of Hypothesis 49

CHAPTER FIVE

5.0 Summary of Findings, Conclusion and Recommendations 52

5.1 Summary of Findings 52

5.2 Conclusion 55

5.3 Recommendations 56

5.4 Suggestion for further study 57

Bibliography 58

Appendix (Questionnaire) 60