ABSTRACT The auditor's report is a document that the auditor usually issue at the end of an audit assignment stating the true and fairness of the accounts as at the date of the audit . The general opinion amongst the financial information users is that any person with a particular interest in a business should be able to trust the audited... Continue Reading

(A CASE STUDY OF FIRST BANK NIG. PLC) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In the early civilization, the method of recording accounts were so crude and the numbers of transaction to be recorded were small and as such every individual was able to put down all his transaction.... Continue Reading

ABSTRACT The auditor's report is a document that the auditor usually issue at the end of an audit assignment stating the true and fairness of the accounts as at the date of the audit .   The general opinion amongst the financial information users is that any person with a particular interest in a business should be able to trust the audited... Continue Reading

ABSTRACT Auditing therefore, is one of recent professions established as a result of complexity of modern business people have entered into contractual relationship with one another the desire to ensure and accuracy and reliability of the financial statement has always existed the divagation of public treasure and the collapse of business being to... Continue Reading

ABSTRACT This research work examines audit expectation gap and the performance of internal auditors in the prevention of financial misappropriation of funds in the public sector in Nigeria. This study also explores the user’s perceptions of the quality and usefulness of the auditors report which... Continue Reading

ABSTRACT This is a research work that is carried out on the impact of audit report on organizational performance, Ughelli Branch. This study explains what audit is all about, stating clearly that it is a written report about the accuracy and reliability of a client by a qualified auditor which is presented to the management in form of financial... Continue Reading

ABSTRACT This is a research work that is carried out on the impact of audit report on organizational performance, Ughelli Branch. This study explains what audit is all about, stating clearly that it is a written report about the accuracy and reliability of a client by a qualified auditor which is presented to the management in form of financial... Continue Reading

ABSTRACT This is a research work that is carried out on the impact of audit report on organizational performance, Ughelli Branch. This study explains what audit is all about, stating clearly that it is a written report about... Continue Reading

Abstract The research work tends to cover the relationship between corporate governance and external auditor’s report as it is important to non-financial institution. Improper accounting records, frauds and other internal factors are some of the factors... Continue Reading

ABSTRACT This study is motivated by a desire to examine the corporate governance and audit report lag. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between corporate governance and audit report lag. Using the... Continue Reading

ABSTRACT This study was carried out with the aim of examining users’ perception of audit report in published financial statement. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of... Continue Reading

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and what measures can be taken to ensure it doesn’t happen again. With... Continue Reading

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and what measures can be taken to ensure it doesn’t happen again. With... Continue Reading

CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts and regulators continue to wonder exactly what happened, what could have prevented it, and... Continue Reading

ENHANCING PUBLIC CONFIDENCE IN AUDIT  REPORT OF FINANCIAL INSTITUTIONS IN NIGERIA LITERATURE REVIEW 2.1 Introduction Over the past decade, increased instigation as well as criticism of auditors has left little room for doubt that auditors are facing a liability and credibility crises in their profession. The reputation of accountancy profession... Continue Reading

ABSTRACT Most Stock Marketing Report, production, and manufacturing firms have the basic problem of information flow between the various departments within the organization. This research is intended to highlight the role of a computerized Stock Marketing Report information system in NSEC Compare to the manual system of Stock Marketing Report. To... Continue Reading

ABSTRACT Most Stock  Marketing Report, production, and manufacturing firms have the basic problem of information flow between the various departments within the organization. This research is intended to highlight the role of a computerized Stock  Marketing Report information system in NSEC Compare to the manual system of Stock  Marketing... Continue Reading

AUDITORS REPORT ON CORPORATE GOVERNANCEIN NIGERIA NON-FINANCIAL INSTITUTION A case study of Guinness Nigeria Plc Abstract The major corporate collapses and related frauds which occurred in Nigeria and around the world have raised doubts about the credibility of the operating and financial reporting practices of companies in Nigeria. This stirred a... Continue Reading

ABSTRACT  This study evaluates the influence of mandatory adoption of IFRS and corporate governance (CG) mechanisms such as board size, audit committee effectiveness, board independence and ownership structure on audit report lag (ARL). Additionally, it examines the lagged effect of these CG mechanisms on ARL. The study employs a sample of firms... Continue Reading

ABSTRACT This study examined the relationship between internal auditing and external audit fees in Nigeria. This study made use of secondary data obtained from annual reports of publicly quoted companies in the Nigeria stock exchange. The regression method (OLS) and the correlation... Continue Reading