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Content Title page Declaration Certification Dedication Acknowledgment Table of content List of tables Abstract CHAPTER ONE: INTRODUCTION 1.1Back ground of the study 1.2 Statement of the problem 1.3 Objective of the study 1.4 Research question 1.5 Significance of the study 1.6

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Professional independence and quality control in audit practice of selected accounting firms in uyo

Professional independence and quality control in audit practice of selected accounting firms in uyo

<div>ContentTitle pageDeclarationCertificationDedicationAcknowledgmentTable of contentList of tablesAbstract

Chapter ONE

INTRODUCTION

1.1Back ground of the study
1.2Statement of the problem
1.3Objective of the study
1.4Research question
1.5Significance of the study
1.6Scope and limitation of the study
1.7Definition of terms
1.8Organization of the study
1.9Historical background of theFirms under study

Chapter TWO

LITERATURE REVIEW

2.0Introduction
2.1History of Auditing
2.2Broad definition of Auditing
2.3The need for an Audit practice
2.4Organization of the Audit profession
2.5The role of an independent Auditor
2.6Types of Audit
2.7The independence of external Auditors
2.8Types of Independence
2.9Professional ethics relevant to professional independence10 Auditing standards for control in Audit work
2.11Threat to independence
2.12Restriction to independence
2.13Safeguarding independence
2.14Quality control of Audit
2.15quality control procedures that enhanceindependence in Audit firms practice
2.16Theoretical and empirical frame work

Chapter THREE

RESEARCH METHODOLOGY

3.1Introduction
3.2Research design
3.3Sources and methods of data collection
3.4Questionnaire design
3.5Population distribution and sample size determination
3.6Instrument and design and administration
3.7Methods of data analysis

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

ANALYSIS AND INTERPRETATION
4.0Introduction
4.1Questionnaire administration
4.2Data analysis
4.3Validation of research question

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

CONCLUSION AND RECOMMENDATION
5.1Introduction
5.2Summary of the study
5.3Conclusion
5.4RecommendationReferencesAppendix 1: Transmittal letterAppendix 2: Questionnaire </div><h3></h3>

Project Abstract

The failure of many business organization after an unqualified audit opinion has been given by the external auditors in the same accounting year, have made the public to question the credibility, independence and integrity of external auditors. This research work was carried out toFind out the challenges to auditors independence in an audit and The methods and techniques adopted in ensuring independence. The population of the study was made up of employees of two (2) selected audit firms in Uyo. A sample size of twenty four (24) auditors were selected and a primary data were sourced through the use of questionnaire. Data were analyzed and four research questions were validated.The study reveals that auditors are not independent due to the following factors undue dependence on client for loans, acceptance of goods and services as a gift or hospitality from clients. The study concludes that although the code of professional ethics are provided for auditors to ensure their independence, most auditors only adhere partially to the code.The study therefore recommends the creation of conducive atmosphere for external auditors by the professional bodies, the government, and also the users of the audited financial statement

Project Overview

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