The Role of Auditors With Their Clients and Third Parties. A Case Study of Adebayo Bankole & Co Chartered Accountant

Table of Contents

Title Page

Certific­ation

Dedication

Acknowledgement

Preface

CHAPTER ONE

1.0      introduction

1.1    Background of the Study

1.2    Aims and Objectives of the Study

1.3    Significance of the Study

1.4    Limitation of the Study

1.5    Definitions of Terms

1.6    Organization and Plan of the Study

1.7    Statement of Research Hypothesis

 

CHAPTER TWO

2.0    Introduction

2.1    Concept of Auditing and its Independence

2.2    Audit Committee as an aid to Independence

2.3    Audit Practice in the Firm and Scope of Operation

2.4    Right, Duties and Remuneration of Auditor

2.5    Concept of Fraud and Error

CHAPTER THREE

3.0    Introduction

3.1    Method of Data Collection

3.2    Method of Data Analysis

3.3    Historical Background of Adebayo Bankola & Co.

CHAPTER FOUR

4.0    Introduction

4.1    Presentation and of Data Analysis

CHAPTER FIVE

Summary, Conclusion and Recommendations

5.0    Summary

5.1    Conclusion

5.2    Recommendation

5.3    Suggestions

         Bibliography

CHAPTER ONE

1.0   INTRODUCTION

1.1   BACKGROUND OF THE STUDY

         A series of companies acts and decree commencing in 1844 due to the full amount of debt of the companies so that they will meet the needs and the account should be subject to examination by independent people who claim to be expert, i.e. auditors, who report the result of their findings to the shareholders and consequently to their parties. The auditor should have a recognised qualification as a mark of competence. Before (1948) act, auditors even public companies required no external professional qualifications. The companies Decree of 1967, 1968 and companies and allied matters decree CAMD of 1990, in Nigeria have however moved steadily towards a stipulated that auditors of all limited companies should be professionally qualified.