Download Tag: AUDITING

ABSTRACT The financial statements of a business entity are very crucial to both internal and external parties interested in its economic history, current financial health and prospects for the future. The preparation and presentation of these statements are major functions of the accounting system. Prior to the presentation, sections 359-360 of CAMA 1990 mandate the auditors to carryout such examinations and investigations to enable them form an opinion. These examinations ...

ABSTRACT This research topic is the auditing as a tool for fraud detection and prevention in the public sector. Kaduna state water board is chosen as a case study.  The research topics has been chosen in order to investigate the causes, and possible ways of preventing and controlling of fraud in Kaduna state water board.  Among the objectives of this study is to identify the problems and solution in an ...

ABSTRACT The primary objective of carrying out this research was to have an overview of “The Effect of Auditing in the development of Nigeria Economy”. Fifty subjects were used as the population for the research. This research work has been logically divided into five chapters. The first chapter entails the aims and objective of the study, scope of the study, statement of research problem, statement of hypothesis and research questions ...

ABSTRACT The topic of this research is problems and prospects of auditing in government organization, the population of the study was 82 while the research used yaro Yamani formula in the determination of the sample size which was 68.The researcher used both the primary and the secondary sources in obtaining the relevant data used in the course of the study. The primary data was collected using the questionnaire while that of ...

1.0 INTRODUCTION: As we have been witnessing in recent times, there has been drastic change in customer's trends in Nigerian. Some of the reasons for these abnormalities in business trends which resulted in the general economic downturns, ranged from inflation, mismanagement of foreign exchange reserves, high prices of essential commodities, lack of raw materials for use in industries, misappropriation of excessive expenditure in compatible with real budgets, lack of accountability, ...

ABSTRACT The topic of this research is problems and prospects of auditing in government organization, the population of the study was 82 while the research used yaro Yamani formula in the determination of the sample size which was 68.The researcher used both the primary and the secondary sources in obtaining the relevant data used in the course of the study. The primary data was collected using the questionnaire while that of ...

ABSTRACT For any organization to function effectively and efficiently to achieve its desired goals and objectives, such an organization must have an efficient way of managing her daily operations, (Financial, Admin etc.). it is therefore a major corporate responsibility of the management to provide adequate measures which will facilitate the achievement of their set goals. This research work is aimed at determining the effect of audit in a computer environment. ...

ABSTRACT This research examines the impact of auditing in enhancing business survival, a case study of guaranteed trust bank (GTBank) and united bank for Africa (UBA), katsina state. The work is aimed at determining the aims, objective, and achievement of auditing and how auditing through a well planned work of an auditor can have impact in the development of business and its profitability. It was also highlighted that auditors who ...

ABSTRACT Accounting and auditing are critical components of any economic enterprise as they play an important role in contributing to the effectiveness and efficient functioning of business operations, the capital markets, and the economy by adding credibility to financial statements (Lee, Azham and Kandasamy, 2008). While accounting keeps track of transactions as basis for providing information about the enterprise through financial reporting to users of the information, audit expresses an ...

ABSTRACT Lack of understanding of the purpose of auditing among the society in general, especially the management ministry of health Enugu become the problem of the study. The objective was to examine the role of auditing in controlling fraud in Nigeria public service. Population variable were 360 with the sample size of 189, simple percentage were used to analyse the research questions. One of the major findings was that auditors ...

ABSTRACT The project titled “auditing as an instrument for disclosing accountability in an organization” A case study of UBA bank in Enugu state, was to examine auditing as an aid to accountability on the public sector performance by UBA Bank Plc in the area of operation (Enugu State). The researcher reviewed literatures done by other authors for the purpose of this study. Data were collected from questionnaire and other information gathered ...

CHAPTER ONE INTRODUCTION 1.1     AN OVERVIEW ACCOUNTABILITY This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditing plays any significant role towards ensuring proper accountability and judicious use of fund set aside for various purposes and corporate objectives. Some programmers and activities organized ...

ABSTRACT Nowadays, we are faced with the problem of poor management of funds and embezzlement of funds by officers in the public sectors of the country. The topic “auditing as an aid to accountability” was deliberately chosen by the researcher to address the problem of embezzlement and misappropriation of public fund. This research is directed towards finding the reliability of auditing as an aid to accountability. Chapter one serves as ...

CHAPTER ONE BACKGROUND OF THE STUDY 1.1    INTRODUCTION The public sector is a part of the economy whose activities are under the control and direction of the government. These include civil service, statutory corporation and other government – controlled enterprises which provide public utility service. In public sector, accountability and transparency is a collective responsibility but every body cannot be “watch dogs or whistle blowers”. Rather the laws empower certain ...

ABSTRACT The topic of this research is problems and prospects of auditing in government organization, the population of the study was 82 while the research used yaro Yamani formula in the determination of the sample size which was 68.The researcher used both the primary and the secondary sources in obtaining the relevant data used in the course of the study. The primary data was collected using the questionnaire while that ...

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY The management of the economy in the past has been characterized by corruption and financial mismanagement which made the country to have persistent balance of payment problems. This financial mismanagement was more pronounced during the civilian administration of 1979- 1983 and the dictatorial government of general Sani Abacha of 1993 to 1998. The performance of the economy in the past therefore suggest that ...

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 ...

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF STUDY The origin of auditing The practice of auditing had the origin in the necessity for the institution of some system upon person whose business it was to record the receipt and disbursement of money on behalf of others. When a company is established under the companies and allied matters act 1990, as public company, the mining of such company is normally vested in ...

ABSTRACT Nowadays, we are faced with the problem of poor management of funds and embezzlement of funds by officers in the public sectors of the country. The topic “auditing as an aid to accountability” was deliberately chosen by the researcher to address the problem of embezzlement and misappropriation of public fund. This research is directed towards finding the reliability of auditing as an aid to accountability. Chapter one serves as ...

ABSTRACT This piece “Auditing as an instrument for ensuring accountability is carried out to explore the roles of auditing in Premier Breweries Ltd, Onitsha. It intends to identify and evaluate the roles of auditing as an instrument to ensure accountability in Premier Breweries and the likes in general. To do this, the researcher took necessary steps in ascertaining those factors that militate against the roles of auditing in this company. ...