AUDIT PLANNING AND CONTROL A STUDY O THE PROCEDURE IN SOME SELECTED ACCOUNTING FIRMS.

AUDIT PLANNING AND CONTROL A STUDY O THE PROCEDURE IN SOME SELECTED ACCOUNTING FIRMS.

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CHAPTER ONE

• Introduction
  
  
  
  • Overview
  
  
  • Objective of study
  
  
  • Statement of problem
  
  
  • Research hypothesis
  
  
  • Significance of study
  
  
  • Research question
  
  
  • Scope and limitation
  
  
  • Definition of terms
  
  
  
  

References

 

CHAPTER TWO

• Literature Review
  
  
  
  • Definition
  
  
  • Function of Accounting firms
  
  
  • Purpose and objectives of auditing
  
  
  • Auditing principles and standards
  
  
  • Purpose and concepts of auditing planning
  
  
  • And control
  
  
  • Quality control producer
  
  
  • Auditing procedure of accounting firm
  
  
  • Audit planning controlling and recording
  
  
  • Problem of auditing
  
  
  
  

References

 

CHAPTER THREE

• Research methodology
  
  
  
  • Sources of data
  
  
  • Determination of sample size
  
  
  • Description of instrument for data collection
  
  
  • Mode of analysis
  
  
  • History of selected firms.
  
  
  
  

 

CHAPTER FOUR

• Presentation analysis and interpretation of data
  
  
  
  • Analysis of questionnaire returned
  
  
  • Analysis testing an proofing
  
  
  
  

Reference

 

CHAPTER FIVE

• Summary of findings, Recommendation and Conclusion
  
  
  
  • Summary of finding
  
  
  • Recommendation
  
  
  • Conclusion
  
  
  
  

Bibliography

Appendix

CHAPTER ONE

 

• INTRODUCTION

This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice.

 

• OVERVIEW/ BACK GROUND OF STUDY

The practice of auditing in a primitive term can be said to be also as old accounting itself but auditing as it exist today was established only in a latter part of the nineteenth century (Holmes 1947 p.40).

Attwood (1986 p. 120) saw the development as a result of competing of form of business which grew tremendously from the dominated by sole proprietors to that dominated by limited liability companies with the  separation of the providers of capital for  a business (shareholder) are  it is management (directors) there developed a need for an independent examination of account to safe guard shareholder interest which necessitated the passing of the first companies act in 1844 which was introduced by Gladstone culeys (1953 p20)

Owing to the auditors qualification and independence the 1844 Act was repecced and replace by 1856 Act.

The 1956 act introduced the idea that the auditor need not be a shareholder as well provided a set of model regulzation which a company was not found to adopt. The companies act 1877 made the appointment or the auditor compulsory for banking companies and this was finally extended to all companies through the  1990 act prior the 1992 the auditors reports was defended to cover profit and loss account while the 1984 Act extended it to profit and loss disclosure requirement.

On the Nigeria front, the companies Act 1968 provides guidelines for auditor operation and was designed to regulate the affairs of the companies  industrial and commercial  enterprises to promote corporate government and ensure accountability

The companies and Allied matter  decree 1990 (CAMD). The current Nigeria law in this content. the study intends to appraise audit planning and control through a study o  audit procedure of selected accounting firm.

 

 

• OBJECTIVE O THE STUDY

Through the audit procedure employed by various account6ing firms apparently various slightly from to firm each of the producers should confirm to international auditing principles and standard. A common line is that each audit starts with a predetermined (tailor made) audit plan and control for audit firms.

This study tends