AUDITING EFFICIENCY AS A TOOL FOR IMPROVING COMPANY’S PERFORMANCE (A CASE STUDY OF NIGERIAN BREWERIES PLC 9TH MILE ENUGU
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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
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Efficiency in auditing provides means of appraising company’s performance and diagnosing its ills and weakness.
The researcher conducted a critical study on this topic with the intention of finding out the extent to which the company Nigeria breweries plc. Aba has carried out efficiently appraised and highlighted deficiencies and inefficiencies which are usually believed as not existing and whether the company Nigeria breweries plc, Aba is as efficient as it should be.
The researcher also carried out a study t find out the causes of low company performance and how best to eradicate this annually by applying efficiency in auditing process.
This research work is broken into five chapters. The first chapter gives the general introduction and discussions of the background of the study, statement of the study, objectives of the study, significance of the study, hypothesis testing, scope and definition of terms.
Chapter three deals with research design and methodology. Chapter four deals with data analysis. Chapter five deals with findings, recommendation and conclusion.
The researcher used oral and written data library research which formed part of the secondary data. Based on the above facts, the researcher formulated test hypothesis making use of null hypothesis the company auditing process is not efficient.
Alternative hypothesis-H1. The company’s auditing process is efficient. Lastly attempt made on how best Nigerian breweries plc should be improved by applying efficiency in auditing process by carrying out the following objectives.
General analysis of the company.
Reviewing and appraising the soundness, adequacy and application of accounting and other operational control.
Ascertaining policies, plans and procedures of auditing by the company.
CHAPTER ONE
Introduction 1
CHAPTER TWO
Literature review 8
CHAPTER THREE
Research and Methodology 45
CHAPTER FOUR
Data analysis 51
CHAPTER FIVE
Findings, recommendation and conclusion 81
CHAPTER ONE
This research work is an attempt to study on auditing efficiency as a tool for improving company’s performance using Nigerian breweries plc 9th mile as a case study.
Efficiency in auditing provider means of appraising company’s performance and it helps to detect the ills and weakness. Auditing as explained by audit operational standards is the independent examination of an enterprise by an appointed auditor in pursuance of that appointed and in compliance with any relevant statutory obligation. With the help of auditing knowledge, the intention is to find out the extent to which the company Nigeria breweries had carried out efficiently appraisal and highlighting deficiency and inefficiency which are usually believed as not existing and whether the company is efficient as it should be correctly. But when the company grows to a greater height, volume of transaction becomes substantial usually with public company. It will need the service of an accountant who is an auditor so as to be able to carry out his job more efficiently.
In developing country like Nigeria, a company whether large, medium or small faces special problem of auditing inefficiency. The problems which includes incomplete recording of accounts, poor attitude to adhere to the accounting standards and guideline coupled with incessant fraud and defalcation have warranted that the techniques of audit should be mastered by accountants. This research work therefore attempts to highlight on these key problems, areas that will undermine auditing efficiency in a company and make suggestion about their possible solutions.
Considering the above, the research work has undertaken to study the auditing efficiency as a tool for improving company performance using Nigerian breweries as the case study. It is in
Download our android mobile app for more materials
ORDER NOW
COMPLETE MATERIAL COST N2,500 Or $10. FRESH PROJECT MATERIAL COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.
THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
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ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
Account Number: 0117780667.
Swift Code: GTBINGLA
Dollar conversion rate for Naira is 175 per dollar.
ATM CARD: YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY.
OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.
form>DELIVERY PERIOD FOR BANK PAYMENT IS LESS THAN 24 HOURS
CALL OUR CUSTOMERS CARE OKEKE CHIDI C ON : 08074466939,08063386834.
AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO
08074466939 or 08063386834, YOUR PROJECT TITLE YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.
WE HAVE SECURITY IN OUR BUSINESS.
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ABSTRACT
Efficiency in auditing provides means of appraising company’s performance and diagnosing its ills and weakness.
The researcher conducted a critical study on this topic with the intention of finding out the extent to which the company Nigeria breweries plc. Aba has carried out efficiently appraised and highlighted deficiencies and inefficiencies which are usually believed as not existing and whether the company Nigeria breweries plc, Aba is as efficient as it should be.
The researcher also carried out a study t find out the causes of low company performance and how best to eradicate this annually by applying efficiency in auditing process.
This research work is broken into five chapters. The first chapter gives the general introduction and discussions of the background of the study, statement of the study, objectives of the study, significance of the study, hypothesis testing, scope and definition of terms.
Chapter three deals with research design and methodology. Chapter four deals with data analysis. Chapter five deals with findings, recommendation and conclusion.
The researcher used oral and written data library research which formed part of the secondary data. Based on the above facts, the researcher formulated test hypothesis making use of null hypothesis the company auditing process is not efficient.
Alternative hypothesis-H1. The company’s auditing process is efficient. Lastly attempt made on how best Nigerian breweries plc should be improved by applying efficiency in auditing process by carrying out the following objectives.
General analysis of the company.
Reviewing and appraising the soundness, adequacy and application of accounting and other operational control.
Ascertaining policies, plans and procedures of auditing by the company.
CHAPTER ONE
Introduction 1
- Background of the study 1
- Statement of the study 2
- Objectives of the study 2
- Significance of the study 3
- Hypothesis testing 4
- Scope and limitations of the study 4
- Definition of terms 5
CHAPTER TWO
Literature review 8
- historical background of auditing 8
- Historical background of Nigerian breweries plc, Aba purpose of auditing 11
- Purpose of auditing 14
- Selection of auditors 15
- Audit of management 16
- Collection and evaluation of evidence 17
- Evaluation of internal control system 22
- Planning for an auditors 36
- Internal auditors importance 37
- Procedure for efficiency in auditing 39
- Reliance on other auditors 40
- Role of auditing in companies 41
- Preparation of audit report 42
- Reference note 44
CHAPTER THREE
Research and Methodology 45
- Sources of data 45
- Interview question 45
- Methods of investigation 46
- Limitation of the study 48
CHAPTER FOUR
Data analysis 51
- Summary of data analysis 78
CHAPTER FIVE
Findings, recommendation and conclusion 81
- Findings 81
- Recommendation 82
- Conclusion 85
CHAPTER ONE
INTRODUCTION
This research work is an attempt to study on auditing efficiency as a tool for improving company’s performance using Nigerian breweries plc 9th mile as a case study.
Efficiency in auditing provider means of appraising company’s performance and it helps to detect the ills and weakness. Auditing as explained by audit operational standards is the independent examination of an enterprise by an appointed auditor in pursuance of that appointed and in compliance with any relevant statutory obligation. With the help of auditing knowledge, the intention is to find out the extent to which the company Nigeria breweries had carried out efficiently appraisal and highlighting deficiency and inefficiency which are usually believed as not existing and whether the company is efficient as it should be correctly. But when the company grows to a greater height, volume of transaction becomes substantial usually with public company. It will need the service of an accountant who is an auditor so as to be able to carry out his job more efficiently.
- STATEMENT OF THE PROBLEM
In developing country like Nigeria, a company whether large, medium or small faces special problem of auditing inefficiency. The problems which includes incomplete recording of accounts, poor attitude to adhere to the accounting standards and guideline coupled with incessant fraud and defalcation have warranted that the techniques of audit should be mastered by accountants. This research work therefore attempts to highlight on these key problems, areas that will undermine auditing efficiency in a company and make suggestion about their possible solutions.
- OBJECTIVES OF THE STUDY
Considering the above, the research work has undertaken to study the auditing efficiency as a tool for improving company performance using Nigerian breweries as the case study. It is in
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