TABLE OF CONTENT
TITLE PAGE PAGES
CERTIFICATION I
DEDICATION II
ACKNOWLEDGEMENT III
LIST OF TABLE IV
CHAPTER ONE: INTRODUCTION
- BACKGROUND
OF THE STUDY 1
- OBJECTIVE OF THE STUDY 2
- SIGNIFICANCE OF THE STUDY 3
- SCOPE OF THE STUDY 3
- LIMITATION OF THE STUDY 4
- RESEARCH METHODOLOGY 4
- PLAN OF THE STUDY 5
CHAPTER TWO
- MEANING
OF PARASTATALS 7
- ESTABLISHMENT OF UNIVERSITY AND THEIR TEACHING HOSPITALS 7
- AUDITING IN RELATION TO ACCOUNTS 9
- ANNUAL STOCK TAKING 10
- APPRAISAL OF THE PERFORMANCE OF THE RETURNS 11
- USERS OF AUDIT INFORMATION 12
CHAPTER THREE
- INTERVIEW 15
- QUESTIONNAIRE 16
- OBSERVATION 16
CHAPTER FOUR
- FINDINGS 18
- HISTORICAL BACKGROUND OF UNIVERSITY OF ILORIN TEACHING HOSPITAL 18
- ORGANIZATION STRUCTURE 20
- ACCOUNT PAYABLES 21
- SOURCES OF FUND: CAPITAL STRUCTURE 23
- AUDITING PROCEDURE AT UNIVERSITY OD ILORIN TEACHING HOSPITAL 23
- AUDIT QUERRY 26
- INTERNAL CONTROL 27
- PROCEDURE 28
CHAPTER FIVE
- PROBLEMS 31
- SUMMARY 32
- CONCLUSION 33
- RECOMMENDATIONS 33
REFERENCE 35
BIBLIOGRAPHY 36
CHAPTER ONE
- BACKGROUND OF THE STUDY
         Auditing may be defined as a systematic examination testing and confirmation of accounting record and routines to verify their accuracy and compliance with established concept, principle standard and legal requirement.
         However, the Macdonald and Howard LR principle of auditing as a careful examination of the books of account and vouchers of a business, a will enable the auditor to satisfy himself that the balance sheet is property drawn up. So as to give a true and fair view of the state of affairs of the business and whether the profit and loss for the financial period according to the best of his information and explanation given to him and shown by the books of account and if not in what respect he is not satisfied.
- OBJECTIVE OF THE STUDY
The objective of the study of auditing procedure in government parastatals are as follows.
- To get adequate and relevant information about the financial aspect of government parastatals.
- To build new knowledge gained into these research for future use into operation of government parastatals.
- to find out the extent to which those who elected to oversee the affairs of government parastatals in the teaching Hospital are able to account for their stewardship.
- To make suggestion and recommendation as to new finding relevant to develop of most of hospital in Nigeria
- to be able to detect likely error and irregularity and able to make necessary correction as not to affect the government set up.
