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 Pageii

Approval Pageiii

Dedicationiv

Acknowledgementv

Abstract vii

Table of Content ix

CHAPTER ONE

1.0 Introduction1

1.1 Statement of Problem 4

1.2 Purpose of the Study4

1.3 Significance of the Study4

1.4 Statement of Hypotheses5

1.5 Scope of the Study6

1.6 Limitation of the Study6

1.7 Definition of Terms 7

CHAPTER TWO

2.0 Definition of Auditing 8

2.1 Objective of Auditing11

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 Auditing22

2.6 Auditors Liability 23

2.7 Audit Report 30

Reference32

CHAPTER THREE

3.0 Research Design and Methodology33

3.1 Selection of population33

3.2 Sample Used33

3.3 Method of Investigation 34

3.4 Techniques of data collection35

CHAPTER FOUR

4.0 Data Presentation and Analysis 36

4.1 Questions, Presentation and Analysis36

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 Conclusion55

5.3 Recommendations 56

5.4 Suggestion for further study57

Bibliography 58

Appendix (Questionnaire)60