TABLE OF CONTENT
Title page
Certification
Dedication
Acknowledgement
Table of Content
CHAPTER ONE
- Introduction.
1.1 Background of the study.
1.2 Statement of the Problem
1.3 Research Question
1.4 Purpose of the Study
1.5 Scope of the Study
1.6 Limitation of the Study
1.7 Significant of the Study
1.8 Definitions of Operational Terms.
CHAPTER TWO
- Literature Review
2.1 Introduction
2.2 Objectives of Auditing
2.3 Concepts of Audit
2.4 Sources of the role of Auditors
2.5 The Auditors Reports
2.6 The Auditors Opinion
2.7 The Auditors Responsible to Detect Fraud
2.8 Role of Independence and the Auditor
2.9 Ways to Maintain Independence of an Auditor
CHAPTER THREE
- Research Methodology
3.1 Introduction
3.2 Research Design
3.3 Area of Study
3.4 Population
3.5 Instrument for Data Collection
3.6 Method of Data Collection
3.7 Method of Data Analysis
CHAPTER FOUR
4.1 Analysis of Data
4.2 Hypothesis Testing
CHAPTER FIVE
5.0 Summary
5.1 Conclusion
5.2 Recommendation
References
CHAPTER ONE
1.1 BACKGROUND OF THE STUDY
Auditors derived their roles from some sources among which are: (a) Companies and Allied Matters Decree 1990 (CAMD 1990) (b) Bank and Other Financial Institution Decree (BOFID 1991). Number 2 of the decree states their functions. (c) Their roles are also specified in other financial disclosure requirement for the universal banking system in Nigeria.
The role of an Auditor can not be overemphasized in any organization.
An Auditor is a person whose job is to carefully check the accuracy of business records. Auditors can be either an independent auditor (auditors that are not affiliated with the company which they audit), or a captive auditor, some are elected public officials. The term auditor is sometimes synonymous with “comptroller”. Auditor helps to ensure that forms are run effectively and their records are kept accurately, taxes paid properly and on time. Their main duties is to carry out an examination which enables them to determine whether a firm’s record has being properly recorded.
1.2 STATEMENT OF THE PROBLEM
Recently in Nigeria, banks were going into liquidation, acquisition, merger and recapitalization; and before any of these can take effect, an auditor is needed to give the financial stand of the bank. Part of these is what leads the researcher to the topic in order to enable the UBA (United Bank for Africa) and CBN (Central Banks of Nigeria) and all other financial institution involved to know the roles of auditors in banking system.
