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SIGNIFICANCE OF EXTERNAL AUDITORS ON THE EXAMINATION OF FINANCIAL STATEMENT (A STUDY OF FIRST BANK OF NIGERIA PLC)
Approval Page
Dedication
Acknowledgments
Abstract
Table Of Contents
CHAPTER ONE
1.0 INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
1.7 Scope/ Limitations of the Study
1.8 Definition of Terms
Reference
CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE
2.1 The Concept of Auditing
2.2 Extent of an Auditors investigation Responsibilities of Audit organizations
2.3 Responsibilities of Audit Organizations
2.4 Evaluating the Significance of an External Auditors
2.5 External auditors Role in Detecting Fraud
2.5.1 Types of Fraud
2.5.2 Weakness in the Internal Control System and Lack of Co-operation by Client Staff
2.5.3 Lack of Monitoring System in the Organization
2.5.4 Unexplained Discrepancies in Accounts
2.5.5 Tolerance of Accounting Errors and Differences
2.5.6 Document of Unique Reliance on the Staff
2.2.7 Chaotic Accounting System
2.6 External Auditors Role in Ensuring the Keeping of Proper Accounts
2.7 The Significance of External Auditors in Reporting to the Shareholders (Public Limited Companies)
Reference
CHAPTER THREE
3.0 RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design
3.2 Sources of Data
3.3 Research Instrument
3.4 Reliability/Validity of Research Instrument
3.5 Population
3.6 Sample Size and Sample Techniques
3.7 Administration of Research Instrument
3.8 Method of Data Analysis
3.8 Decision criterion for Validation of Hypothesis
CHAPTER FOUR
4.1 DATA PRESENTATION AND ANALYSIS
4.2 Testing of Hypothesis
CHAPTER FIVE
5.0 SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendix
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