ABSTRACT
In an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first instance necessitated it. Auditing, it was noted became very prominent in the business cycle the world over precisely in the 17th century following the inception of company form of business. The birth of this form of business arrangement allowed for the severance of this severances the need for accountability arose, and auditing has to be employed to give credibility to such stewardship reports.
Furthermore, the concept of auditing was defined and subsequently classified under two board groups namely according to the nature of work. Also, audit objectives were identified and analysed into primary and secondary objectives respectively. More so, light was shed on elements and content of every audit report, type of audit reports and opinion as well as the meaning significance and those factors.
TABLE OF CONTENTS
CHAPTERS
TITLE PAGE
CERTIFICATION PAGE
ACKNOWLEDGEMENT
ABSTRACT
TABLE OF CONTENT
CHAPTER ONE
1.0 INTRODUCTION
1.1BACKGROUND
1.2HISTORICAL BACKGROUND OF NIGERIA LTD
1.3OBJECTIVE OF THE STUDY
1.4STATEMENT OF PROBLEM
1.5SIGNIFICANCE OF THE STUDY
1.6SCOPE AND LIMITATION OF THE STUDY
CHAPTER TWO
2:0 REVIEW OF RELATED LITERATURE
2:1 MEANING AND IMPORTANT OF AUDITING
2:2 TYPE OF AUDIT
2:3 AUDIT OBJECTIVE
2:4 ELEMENT AND CONTENTS AUDIT REPORT
2:5 AUDIT REPORT AND / OR OPINION
2:6 AUDITORS INDEPENDENCE MEANING AND SIGNIFICANCE
2:7 LEGAL LIABILITY OF AUDITORS
2:8 TRUE FAIR VIEW AN ABSTRACTION OR REALITY
CHAPTER THREE
3.0RESEARCH DESIGN AND MCTHODOGY
3.1 SOURCE OF DATA
3.2 QUESTIONNAIRE DESIGN
3.3METHOD OF INVESTIGATION
3.4SAMPLE USED AND DETERMINATION OF SIZE
3.5STATISTICAL TECHNIQUES USED FOR DATA ANALYSIS
CHAPTER FOUR
4.0PRESENTATION ANALYSIS AND INTERPRETATION OF DATA
4.1 DATA PRESENTATION
CHAPTER FIVE
5.0SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 SUMMARY OF FINDING
5.2CONCLUSIONS
5.3RECOMMENDATION
BIBLIOGRAPHY
APPENDIXES
