ABSTRACT
Auditing provides means of appraising companies performance and diagnosing its ills and weakness.
The researcher conducted a critical study on this topic with the intention of finding out the extent to which the company Nigeria breweries plc. Aba has carried out efficiently appraised and highlighted deficiencies and inefficiencies which are usually believed as not existing and whether the company Nigeria breweries plc, Aba is as efficient as it should be.
The researcher also carried out a study t find out the causes of low company performance and how best to eradicate this annually by applying efficiency in auditing process.
This research work is broken into five chapters. The first chapter gives the general introduction and discussions of the background of the study, statement of the study, objectives of the study, significance of the study, hypothesis testing, scope and definition of terms.
Chapter three deals with research design and methodology. Chapter four deals with data analysis. Chapter five deals with findings, recommendation and conclusion.
The researcher used oral and written data library research which formed part of the secondary data. Based on the above facts, the researcher formulated test hypothesis making use of null hypothesis the company auditing process is not efficient.
Alternative hypothesis-H1. The companies auditing process is efficient. Lastly attempt made on how best Nigerian breweries plc should be improved by applying efficiency in auditing process by carrying out the following objectives.
General analysis of the company.
Reviewing and appraising the soundness, adequacy and application of accounting and other operational control.
Ascertaining policies, plans and procedures of auditing by the company.
TABLE OF CONTENTS
Title page
Certification page
Dedication
Acknowledgement
Abstract
CHAPTER ONE
Introduction
1.1Background of the study
1.2Statement of the study
1.3Objectives of the study
1.4Significance of the study
1.5Hypothesis testing
1.6Scope and limitations of the study
1.7Definition of terms
CHAPTER TWO
Literature review
2.1historical background of auditing
2.2Historical background of Nigerian breweries plc, Aba purpose of auditing11
2.3Purpose of auditing
2.4Selection of auditors
2.5Audit of management
2.6Collection and evaluation of evidence
2.7Evaluation of internal control system
2.8Planning for an auditors
2.9Internal auditors importance
2.10Procedure for efficiency in auditing
2.11Reliance on other auditors
2.12Role of auditing in companies
2.13Preparation of audit report
2.14Reference note
CHAPTER THREE
Research and Methodology
3.1Sources of data
3.2Interview question
3.3Methods of investigation
3.4Limitation of the study
CHAPTER FOUR
Data analysis
4.1Summary of data analysis
CHAPTER FIVE
Findings, recommendation and conclusion
5.1Findings
5.2Recommendation
5.3Conclusion