THE PROBLEMS ENCOUNTERED BY EXTERNAL AUDITORS IN AUDITING NIGERIAN COMPANIES (A CASE STUDY OF AKINTOLA WILLIAMS AND CO. CHARTERED ACCOUNTANT, ENUGU)

ABSTRACT

This work is a partial fulfillment of the requirement for the award of Higher National Diploma in Accountancy.  It is also designed in such a way as to help readers understand the problems encountered by external auditors in auditing Nigerian companies, their causes, their effects on the work of auditors and the possible solutions to eradicate these problems.

Chapter one was designed to give an overview of the research work.  This chapter of the project dealt with the background of study, statement of hypothesis, significance of the study and scope then limitations.  Also covered here is the definition of technical terms.

Chapter two was a review of previous work of other people on related literature and studies.  Under this section, previous literature on the definition of auditing, types of auditing, qualification of auditors, appointment of auditors, removal & resignation of auditors and the problems of external auditors in auditing Nigerian companies were discussed.

In chapter three, the procedures or methodology adopted for carrying out the research was described.  It highlighted the source of data, the research instrument and location of data.

Chapter four shared the actual presentation and analysis of the research obtained.  The result of the research findings were presented in the stable terms and analysed.

In chapter five, the summary of the findings recommendations and conclusion were covered.  In fact the work has been an interesting one and will be of great help to its audience.

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