AN ASSESSMENT OF AUDITORS’ INDEPENDENCE AND AUDIT REPORTS IN NIGERIA

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dc.contributor.authorSILVANUS, KUFUR ISHAKU
dc.date.accessioned2014-02-05T13:49:05Z
dc.date.available2014-02-05T13:49:05Z
dc.date.issued2002-12
dc.descriptionBEING A THESIS SUBMITTED TO THE POST GRADUATE SCHOOL, AHMADU BELLO UNIVERSITY, ZARIA, IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE (M.SC.) DEGREE IN ACCOUNTING AND FINANCE, DEPARTMENT OF ACCOUNTING, FACULTY OF ADMINISTRATION, AHMADU BELLO UNIVERSITY, ZARIA, NIGERIA.en_US
dc.description.abstractABSTRACT This research study was aimed at critically assessing the statutory auditors’ independence and audit reports in Nigeria. Many members of the Public believe that auditors are usually manipulated by managements of their client companies. The research population used for the study comprised all the registered audit firms of external auditors in Nigeria, the listed Public limited companies and the general public who are also known as interested parties. The significant research questions examined were, whether the present statutory and professional provisions in relation to auditors’ independence and audit reports are adequate?. Are auditors’ reports (opinions) fully understood by members of the Public (users) vis-à-vis their expectations?. The survey and descriptive methods of research were employed in carrying out this research. The statistical tools used in the analysis of the data collected were tables, frequency distributions and simple percentages. It was observed that external auditors are manipulated by managements during the course of performing their audit task thus undermining auditors’ independence. 9 It was also established that majority of the members of the public who are also known as interested parties do not fully understand what actually audit reports (opinions) are all about. It was recommended that the audit reports should be directed to shareholders and other users of financial statements of the client company.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/353
dc.language.isoenen_US
dc.subjectASSESSMENT,en_US
dc.subjectAUDITORS,en_US
dc.subjectINDEPENDENCE,en_US
dc.subjectAUDIT,en_US
dc.subjectREPORTS,en_US
dc.subjectNIGERIAen_US
dc.titleAN ASSESSMENT OF AUDITORS’ INDEPENDENCE AND AUDIT REPORTS IN NIGERIAen_US
dc.typeThesisen_US
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