THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA

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ABSTRACT

Auditors have a role to play in the economic development of Nigeria, but this is not achieved because of the problems are uncompromising attitude on the part of their client’s staff, conflict during report writing, absence of accounting manuals in the organisations, the ambiguous nature of the Nigeria companies, decree and other acts.

The project investigates the causes and solutions to the problems. Form the findings, the true position is that, the problems of auditors range from the uniformed members of the public who do not know much about the profession and their right to the attitudes of company directors. The suggestions for the improvement of the conditions of services include. Removal of the power to appoint auditors from the directors and shareholders and to vest it on ministry responsible for trade.

TABLE OF CONTENT

TITLE PAGEII

APPROVAL PAGEIII

DEDICATIONIV

ACKNOWLEDGEMENTV

ABSTRACTVI

TABLE OF CONTENTVII

CHAPTER ONE

1.1BACKGROUND OF THE STUDY1

1.2STATEMENT OF THE STUDY4

1.3OBJECTIVE OF THE STUDY5

1.4SIGNIFICANCE OF THE STUDY6

1.5SCOPE AND LIMITATION OF THE STUDY6

CHAPTER TWO

2.0DEFINITION 8

2.1TYPES OF AUDITORS AND THEIR RELATIONSHIPS10

2.2DIFFERENCES BETWEEN INTERNAL AND EXTERNAL AUDITOR11

2.3RESPONSIBILITY OF INTERNAL AND EXTERNAL AUDITORS16

2.4INDEPENDENCE OF INTERNAL AND EXTERNAL

AUDITORS17

2.5STATUTORY ROLES OF INDEPENDENT AUDITORS. 19

CHAPTER THREE

3.0SUMMARY OF FINDINGS21

3.1CONCLUSION23

3.2RECOMMENDATION25

3.3BIBLIOGRAPHY27

3.4APPENDIX28

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THE ROLE OF INDEPENDENT AUDITORS IN NIGERIA

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