What chapters are covered in this Accounting project?

Approval Page i Dedication ii Acknowledgments iii Abstract iv CHAPTER ONE: 1.0 INTRODUCTION 1 1.1 Background of the Study 1 1.2 Statement of the Problem 3 1.3 Objectives of the Study 4 1.4 Research Questions 4 1.5 Research Hypotheses 5 1.6 Significance of the Study 6 1.7 Scope/ Limitations of the Study 6 1.8 Definition of Terms 7 Reference

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Significance of external auditor’s on the examination of financial statement

Significance of external auditor’s on the examination of financial statement

Approval Page i Dedication ii Acknowledgments iii Abstract iv

Chapter ONE

INTRODUCTION

1.0INTRODUCTION 1
1.1Background of the Study 1
1.2Statement of the Problem 3
1.3Objectives of the Study 4
1.4Research Questions 4
1.5Research Hypotheses 5
1.6Significance of the Study 6
1.7Scope/ Limitations of the Study 6
1.8Definition of Terms 7 Reference 10

Chapter TWO

LITERATURE REVIEW

2.0REVIEW OF RELATED LITERATURE 11
2.1The Concept of Auditing 11
2.2Extent of an Auditors investigation Responsibilities of Audit organizations 17
2.3Responsibilities of Audit Organizations 18
2.4Evaluating the Significance of an External Auditors 19
2.5External auditors Role in Detecting Fraud 20 2.
5.1Types of Fraud 22 2.
5.2Weakness in the Internal Control System and Lack of Co-operation by Client Staff 32 2.
5.3Lack of Monitoring System in the Organization 35 2.
5.4Unexplained Discrepancies in Accounts 35 2.
5.5Tolerance of Accounting Errors and Differences 36 2.
5.6Document of Unique Reliance on the Staff 37 2.
2.7Chaotic Accounting System 37
2.6External Auditors Role in Ensuring the Keeping of Proper Accounts 38
2.7The Significance of External Auditors in Reporting to the Shareholders (Public Limited Companies) 39Reference 41

Chapter THREE

RESEARCH METHODOLOGY

3.0RESEARCH DESIGN AND METHODOLOGY 42
3.1Research Design 42
3.2Sources of Data 42
3.3Research Instrument 44
3.4Reliability/Validity of Research Instrument 45
3.5Population 46
3.6Sample Size and Sample Techniques 46
3.7Administration of Research Instrument 50
3.8Method of Data Analysis 50
3.8Decision criterion for Validation of Hypothesis 51

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

4.1Data Presentation and Analysis 52
4.2Testing of Hypothesis 65 11

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.0SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 72
5.1Summary of Findings 72
5.2Conclusion 73
5.3Recommendations 74 Bibliography 76 Appendix 78 12

Project Abstract

This study was to assess the significance external auditorâ€Ÿs in the examination of financial statement of first Bank of Nigeria Plc., Enugu. The banking sector in Nigeria and elsewhere in recent times have become so diversified, challenging, highly competitive and has been characterized by persistent, fraud, errors and misappropriation of funds in the bank, the impact of which has undoubtedly shaken the whole economy of the nation. For this work to be effectively and efficiently carried out the use of primary and secondary methods was adopted for the collection of data, where in primary data, the researcher designed and advanced questionnaires to first Bank Enugu for collection of primary data while secondary data was gotten from textbooks, journals, manuals lecture notes, etc. the data collected from the questionnaire was analyzed in tables with simple percentage and interpreted for the understanding of the study the formulated hypothesis were tested using Z – test formula. The result of the study shows that, external auditors examination of first banks financial statement or records aids in checking and monitoring as well as stopping frauds errors, misappropriation of funds in the Banks. Recommendations were made to the management of First Bank of Nigeria Plc, Abuja.

Project Overview

INTRODUCTION1.1 BACKGROUND OF THE STUDYIt is obvious that enormous resources of money and material are being utilized by corporate organizations. In recent years the numbers and monetary values of public sector activities have increased substantially. This increase in activities have brought within an added demand for accountability.Auditing is one of the elements of accountability. Shareholders and government are responsible for ensuring that appropriate audit are made and reports therefore acted upon. Financial auditing contributes to public account ability since it provide independent report or whether the financial information represent a true and fair view of the organizationâ€Ÿs financial stand, the internal controls and the compliances with laws and regulation.

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