Download Tag: RELIANCE OF AUDITOR’S INDEPENDENCE

ABSTRACT             This research was carried out in order to examine the impact of auditor’s independence on financial reporting in Nigeria. The study aimed at examining investigating and ascertaining the interaction between audit quality and financial reporting in Nigeria. Hence, the study is a movement towards improving the quality of audit practice in Nigeria.             In conducting this research primary date were used. The study captured the opinions of respondents ...

CHAPTER ONE INTRODUCTION 1.1.   BACKGROUND TO THE STUDY The auditing profession performs a role in giving reasonable assurance to the public and users of financial statements, specifically investors and creditors, of the reliability and credibility of a firms’ financial statements. To fulfill this role, there are several principles that auditors should espouse. One of the most important principles is independence. By demonstrating their independence, auditors’ opinions on financial statements will ...