Download Tag: AUDITOR

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY One of the primary reasons for an independent audit is the inherent potential conflict between an entity’s management and users of its financial statements. Management has an incentive to the information presented in financial statements since it is the means used to evaluate management’s performance. Management exercises a great deal of discretion in preparing financial statements and in using resources entrusted in ...

Abstract This study examines the auditor and the public: Expectation gap. It was carried out to determine if there exists any significant expectation gap in the Nigeria auditing environment. The expectation gap developed from the differing expectations of the function of independent audit between the auditors and the public. The researcher used primary source of data towards obtaining authentic information on the topic. It was discovered that there is a ...

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Internal audit is an independent appraisal function established by the management of an organization for the review of the internal control system as a service to the organization. It objectively examines, evaluates and reports on the adequacy of internal control as a contribution to the proper, economic and effective use of resources The essentials for effective internal auditing are: independence; The internal auditor should ...

ABSTRACT This study investigates auditing efficiency for improving companies’ performance. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview with staffs of Champion Breweries, Uyo LGA. All essential departments relevant to the study were properly enlightened and the examinations of an auditor in areas of ramification were thoroughly dealt with. The study revealed that in improving a firm’s performance, the ...