THE PROBLEMS ENCOUNTERED BY EXTERNAL AUDITORS IN AUDITING NIGERIAN COMPANIES (A CASE STUDY OF AKINTOLA WILLIAMS AND CO. CHARTERED ACCOUNTANT, ENUGU)

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ABSTRACT

This work is a partial fulfillment of the requirement for the award of Higher National Diploma in Accountancy. It is also designed in such a way as to help readers understand the problems encountered by external auditors in auditing Nigerian companies, their causes, their effects on the work of auditors and the possible solutions to eradicate these problems.

Chapter one was designed to give an overview of the research work. This chapter of the project dealt with the background of study, statement of hypothesis, significance of the study and scope then limitations. Also covered here is the definition of technical terms.

Chapter two was a review of previous work of other people on related literature and studies. Under this section, previous literature on the definition of auditing, types of auditing, qualification of auditors, appointment of auditors, removal & resignation of auditors and the problems of external auditors in auditing Nigerian companies were discussed.

In chapter three, the procedures or methodology adopted for carrying out the research was described. It highlighted the source of data, the research instrument and location of data.

Chapter four shared the actual presentation and analysis of the research obtained. The result of the research findings were presented in the stable terms and analysed.

In chapter five, the summary of the findings recommendations and conclusion were covered. In fact the work has been an interesting one and will be of great help to its audience.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE

INTRODUCTION

1.1Background of study

1.2Statement of problems

1.3Purpose of study

1.4Research questions

1.5Research hypothesis

1.6Significant of the study

1.7Scope and limitation of the study

1.8Definition of terms

CHAPTER TWO

2.0REVIEW OF RELATED LITERATURE

2.1Definition of auditing

2.2History of auditing

2.3Objectives of auditing

2.4Types of auditing

2.5Qualification of auditors

2.5.1Institute of chartered accountants of Nigeria (ICAN)

2.5.2Association of national accountants of Nigeria (ANAN)

2.6Appointment of auditors

2.7Removal of auditors and redress available to them

2.8The problems of external auditors in Nigerian companies

CHAPTER THREE

RESEARCH DESIGN AND METHODOLOGY

3.1Sources of data

3.2Location of data

3.3Population size and sample selection

3.4Method of data presentation

3.5History of Akintola Williams & Co

CHAPTER FOUR

DATA PRESENTATION & ANALYSIS

4.1Presentation and analysis response questionnaires

4.2Oral interview

4.3Testing of hypothesis

CHAPTER FIVE

FINDINGS, RECOMMENDATIONS AND CONCLUSION

5.1Summary of findings

5.2Recommendations

5.3Conclusion

Bibliography

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THE PROBLEMS ENCOUNTERED BY EXTERNAL AUDITORS IN AUDITING NIGERIAN COMPANIES (A CASE STUDY OF AKINTOLA WILLIAMS AND CO. CHARTERED ACCOUNTANT, ENUGU)

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