Thesis Abstract

Abstract
Source documents play a critical role in audit investigations by providing the primary evidence for transactions and activities within an organization. The significance of source documents lies in their ability to support the reliability and accuracy of financial statements, as well as to enable auditors to trace and verify the flow of transactions. This research aims to explore the importance and objectives of source documents in audit investigations, focusing on how they facilitate the audit process and ensure the integrity of financial reporting. The objectives of this study include examining the types of source documents commonly encountered in audit engagements, such as invoices, receipts, contracts, and bank statements, among others. Furthermore, the research seeks to analyze the role of source documents in detecting errors, fraud, and irregularities in financial records, highlighting their importance in ensuring compliance with regulatory requirements and accounting standards. By assessing the key objectives of source documents in audit investigations, this research aims to provide auditors, accounting professionals, and stakeholders with a comprehensive understanding of their significance in the audit process. Additionally, the study will explore best practices for managing and safeguarding source documents to enhance audit efficiency and effectiveness. Through a review of relevant literature and case studies, this research will offer insights into the challenges and opportunities associated with source document analysis in audit investigations. By examining real-world examples and practical applications, the study will demonstrate how auditors can leverage source documents to assess the accuracy and completeness of financial information, identify potential risks, and provide assurance on the reliability of financial statements. In conclusion, this research will contribute to the existing body of knowledge on audit investigations by shedding light on the significance and objectives of source documents in ensuring the integrity of financial reporting. By highlighting the critical role of source documents in audit engagements, this study aims to enhance audit quality, promote transparency, and strengthen the credibility of financial information for stakeholders and decision-makers.

Thesis Overview

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of contents

CHAPTER ONE

1.0 BACKGROUND

• Introduction
• The firm
• Statement of the problems
• Source document and investigation related to capital, reserves, directors and statutory work
• Source document and investigations related to debenture, taxation, creditors and accrued charges.
• Source document and investigations related to Hp creditors and short term loans
• Source documents and investigations related to fixed asset
• Source document and investigation related to current asset
• Source document and investigation related to group and associate companies
  • Source document and investigation related to profit and loss or income expenditure
  • Scope and limitations
  • Definition of terms

CHAPTER TWO

2.0 LITERATURE REVIEW – The significance and objective of source documents in audit investment

 

• Relationship between auditing and source document
• Legal framework of auditing
• Regulatory framework of auditing

CHAPTER THREE

3.0 RESEARCH METHODOLOGY

• Sources of data
• Determination of sample size
• Description of the instrument of data collection
• Method of data analysis

CHAPTER FOUR

4.0 PRESENTATION AND ANALYSIS OF DATA

• Responses to questionnaires

 

CHAPTER FIVE

5.0 FINDINGS, RECOMMENDATIONADN CONCLUSION

• Findings
• Recommendations
• Conclusions

Bibliography

Appendix