ABSTRACT
Auditing provides means of appraising companies performance and diagnosing its ills and weakness.
The researcher conducted a critical study on this topic with the intention of finding out the extent to which the company Nigeria breweries plc. Aba has carried out efficiently appraised and highlighted deficiencies and inefficiencies which are usually believed as not existing and whether the company Nigeria breweries plc, Aba is as efficient as it should be.
The researcher also carried out a study t find out the causes of low company performance and how best to eradicate this annually by applying efficiency in auditing process.
This research work is broken into five chapters. The first chapter gives the general introduction and discussions of the background of the study, statement of the study, objectives of the study, significance of the study, hypothesis testing, scope and definition of terms.
Chapter three deals with research design and methodology. Chapter four deals with data analysis. Chapter five deals with findings, recommendation and conclusion.
The researcher used oral and written data library research which formed part of the secondary data. Based on the above facts, the researcher formulated test hypothesis making use of null hypothesis the company auditing process is not efficient.
Alternative hypothesis-H1. The companies auditing process is efficient. Lastly attempt made on how best Nigerian breweries plc should be improved by applying efficiency in auditing process by carrying out the following objectives.
General analysis of the company.
Reviewing and appraising the soundness, adequacy and application of accounting and other operational control.
Ascertaining policies, plans and procedures of auditing by the company.
TABLE OF CONTENTS
Title page
Certification page
Dedication
Acknowledgement
Abstract
CHAPTER ONE
Introduction
1.1 Background of the study
1.2 Statement of the study
1.3 Objectives of the study
1.4 Significance of the study
1.5 Hypothesis testing
1.6 Scope and limitations of the study
1.7 Definition of terms
CHAPTER TWO
Literature review
2.1 historical background of auditing
2.2 Historical background of Nigerian breweries plc, Aba purpose of auditing 11
2.3 Purpose of auditing
2.4 Selection of auditors
2.5 Audit of management
2.6 Collection and evaluation of evidence
2.7 Evaluation of internal control system
2.8 Planning for an auditors
2.9 Internal auditors importance
2.10 Procedure for efficiency in auditing
2.11 Reliance on other auditors
2.12 Role of auditing in companies
2.13 Preparation of audit report
2.14 Reference note
CHAPTER THREE
Research and Methodology
3.1 Sources of data
3.2 Interview question
3.3 Methods of investigation
3.4 Limitation of the study
CHAPTER FOUR
Data analysis
4.1 Summary of data analysis
CHAPTER FIVE
Findings, recommendation and conclusion
5.1 Findings
5.2 Recommendation
5.3 Conclusion
