ABSTRACT
 Modern companies can be very large with multination. The preparation of the accounts of such groups is a very complex operation involving the brinding together and summarizing of account of subsidiaries with differencing conventions, legal system and accounting and control systems. The examination of such account by independent experts trained in the assessment of financial information is of benefits to those who control and operate such organizations as well as to owners and outsides. Also financial statements are required to conform to the very detailed and complex requirement of statement of standard accounting practice. It is essential that an audit should be carried out on the financial statements to ensure that they conform to these requirements.  In order to ensure that an audit is carried out effectively and efficiently, the work needs to be planned, controlled, and recorded at each stage of its progress regardless of the size of the enterprise concerned. This research work will highlight the auditing procedures of planning and control in accounting firm. In conclusion, the audit planning and control format must be diligently undertaken to ensure that audit output conforms to auditing standards so as to guarantee credibility and reliability on financial statements.



TABLE OF CONTENTS
 Cover page
Title page                                     i
Approval page                                  ii
Dedication                                  iii
Acknowledgment                              iv
Abstract                                     v
 List of table                                 vi
Table of contents                              vii
CHAPTER ONE :   INTRODUCTION  
1.1 BACKGROUND OF STUDY                     2
1.2 STATEMENT OF PROBLEM                             5
1.3 OBJECTIVES OF THE STUDY                   6
1.4 RESEARCH QUESTIONS                         7
1.5 SIGNIFICANCE STUDY                      8
1.6 SCOPE OF THE STUDY                      8
1.7 LIMITATION OF THE STUDY                                   9
1.8 FORMULATION OF HYPOTHESIS                 9
1.9 DEFINITION OF TERMS                        10
     REFERENCES                             13
CHAPTER TWO : REVIEW OF RELATED LITERATURE   
2.1 DEVELOPMENT OF AUDITING IN NIGERIAN         14
2.1.1 LEGAL BACKING OF AUDITING              15
2.2 THE OBJECTIVE OF AN AUDIT                     19
2.3 ADVANTAGE OF AN AUDIT                   22
2.7    AUDITING PRINCIPLES STANDARD AND
 GUIDELINES                             23
2.8      PLANNING AND CONTROL IN AUDITING         25
2.9      FUNCTION OF ACCOUNTING FIRM                     32
2.7    AUDITING PROCEDURE ACCOUNTING FIRMS   3 5  
2.8 PROBLEM OF AUDITING                         45
CHAPTER THREE:   RESEARCH DEING AND METHODOLOGY
3.1 SOURCE OF DATA                           47
3.2 SAMPLE SIZE SELECTION                       49
3.3 DESCRIPTION OF INSTRUMENT FOR
 DATA COLLECTION                                   50
3.4 MODE OF DATA ANALYSIS                     50
3.5 STATISTICALLY METHOD USED FOR DATA
ANALYSIS                                 50
CHAPTER FOUR:   PRESENTATION AND ANALYSIS OF DATA
4.1 ANALYSIS OF DATA                          52
4.2 TEST OF HYPOTHESIS                         67
CHAPTER FIVE: FINDINGS, CONCLUSION AND RECOMMENDATIONS
RECOMMENDATIONS                         73
CONCLUSION                                 76
BIBLIOGRAPHY                                79
APPENDIX                                 80
QUESTIONNAIRE                              81-85



LIST OF TABLES
Table 4.1: Does your firm have other branch offices outside Enugu.
Table 4.2: Does your firm engage in audit services
Table 4.3 Does your firm have a standard and adequate plan and performance formed for your audit planning and control

Table 4.4 Do you employee the same plan and performance format in all your branches
Table 4.5: Is this plan and performance format in accordance with the international audit principles and concepts?
Table 4.6 do you comply with your audit planning and control format throughout you audit
Does the size and complexity of a clients business effect the format to be used?
Table 4.8: With close look at your format, what are   your primary objectives of audit planning and control?
Table 4.9: In carrying out the audit work who amongst the staff are sent out to do the job?
Table 4.12: Do audit fees always commensurate with audit work required?
Table 4.13: Do the size of the audit fees effect your level of planning and control in audit work?
Table 4.14 is your audit procedures adequate for achieving your audit objectives?
Table 4.15 do you hope to change your audit planning and control format?
Table 4.16: What conditions will necessitate to the changes in your audit planning and control format.