ABSTRACT
This study is intended to find out the impact of legal audit requirements on the auditor performance in Nigeria context specifically. The literature review described the various audit requirements in conjunction with the professional standards and how they are applied to secure the auditor competence an independence that are vital to the auditors if they are to effectively execute their responsibilities to their clients.
The arrangement of this topic discussed in reviewing the literature was designed to support the hypothesis which form the basis of the study.
