THE ROLE OF EXTERNAL AUDITORS ON FINANCIAL ACCOUNTABILITY OF MANAGERS IN NIGERIA ORGANIZATIONS
CHAPTER ONE 1.1 INTRODUCTION An audit is the independent examination of, and expression of Opinion on the financial statements of enterprises by an auditor. In pursuance of this objective, he may disclose defalcations and irregularities, which are capable of impairing the truth and fairness of the financial statement. In recent years there has been considerable debate over the extent of the statutory auditors responsibility for the detection of fraud. This has been ...
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