An Appraisal of Auditing in Government Establishment (A Case Study of University Of Ilorin)

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TABLE OF CONTENTS

Title page

Certification                                                                  ii      

Dedication                                                                     iii

Acknowledgement                                                         iv

Table of content                                                            vi

CHAPTER ONE

INTRODUCTION

1.1      Background of the study                                     1

1.2      Statement of the problem                                    4

1.3      Objective of the study                                          6

1.4      Significance of the study                                     7

1.5      Research Methodology                                         8

1.6      Organization plan of the study                            9

1.7      Definition of terms                                               10

CHAPTER TWO

LITERATURE REVIEW

2.1    Audit Concept                                                      13

2.2    Audit Objective                                                    14

2.3    Type of Auditing                                                   18

2.4    Merit of Audit and Audit right                             25

2.5    Auditors Qualities and Responsibility                 29

2.6    Audit procedure                                                   32

CHAPTER THREE

INTRODUCTION

3.1    Research Methodology                                         41

3.2    Brief history of University of Ilorin                      42

3.3    Research Design                                                  42

3.4    Questionnaire Design                                          43

3.5    Limitation of the study                                        47

3.6    Method of Data Analysis                                      48

CHAPTER FOUR

 DATA PRESENTATION AND ANALYSIS

4.1    Data presentation                                                51

4.2    Data Analysis                                                       55

4.3    Discussion of Finding                                          62

CHAPTER FIVE

 SUMMARY, CONCLUSION AND RECOMMENDATION

5.1    Summary                                                             63

5.2    Conclusion                                                           65

5.3    Recommendation                                                 66

Bibliography                                                         68

         Questionnaire                                                      69

CHAPTER ONE

INTRODUCTION

1.1   BACKGROUND OF THE STUDY

The ancient Greeks and Romans are reported to have developed a system of accounting records. It was the Greek who first used the word Audit which means to hear. This is the origin of Audit meaning some examination of account kept by others. The joint stock companies act 1884 was the legislation in Britain to require all incorporated businesses to have their annual financial statement examined by an auditor. The auditors were required to state whether the account showed a true and correct view of the state of affairs of the company. The expectation of the shareholder at this time was that auditors should detect fraud and error earlier cases of low reinforced this view. The heavy emphasis on detection of fraud and error continued into the mid 20th century until it becomes regarded as management responsibility to prevent and detect fraud and error. The early auditor were in many cases non-accountant but it was the companies act 1990 that required the auditors to be independent and it was not until the 1984 companies act that their required be professionally qualified. Modern auditing is a complex operation calling in wide variety of skill ranging from auditing and financial accounting knowledge to statistics computing and communications skill.

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APA

Frontiers, E. & HAMMED, D (2021). An Appraisal of Auditing in Government Establishment (A Case Study of University Of Ilorin). Afribary. Retrieved from https://afribary.com/works/an-appraisal-of-auditing-in-government-establishment-a-case-study-of-university-of-ilorin

MLA 8th

Frontiers, Edu, and DAWUD HAMMED "An Appraisal of Auditing in Government Establishment (A Case Study of University Of Ilorin)" Afribary. Afribary, 16 Dec. 2021, https://afribary.com/works/an-appraisal-of-auditing-in-government-establishment-a-case-study-of-university-of-ilorin. Accessed 20 Jan. 2022.

MLA7

Frontiers, Edu, and DAWUD HAMMED . "An Appraisal of Auditing in Government Establishment (A Case Study of University Of Ilorin)". Afribary, Afribary, 16 Dec. 2021. Web. 20 Jan. 2022. < https://afribary.com/works/an-appraisal-of-auditing-in-government-establishment-a-case-study-of-university-of-ilorin >.

Chicago

Frontiers, Edu and HAMMED, DAWUD . "An Appraisal of Auditing in Government Establishment (A Case Study of University Of Ilorin)" Afribary (2021). Accessed January 20, 2022. https://afribary.com/works/an-appraisal-of-auditing-in-government-establishment-a-case-study-of-university-of-ilorin