AUDITING EFFICIENCY FOR IMPROVING COMPANY’S PERFORMANCE

We have witnessed in recent times drastic changes in business trend, in our country. The reasons for these may be fraud, misappropriation of fund, lack of accountability and general company crises. It has been discouraged that management inefficiencies has been the root cause of company poor performance in Nigeria.
These brings about the importance of efficiency in auditing and its effect in improving company’s performance in such cases the need for the services of a qulified accountant is important especially those with full knowledge of accounting to be able to record the business transactions of greater magnitude effectively and efficiently.

CHAPTER TWO
Literature review                                    7
2.1.    Historical background of auditing                    7
2.2    definition of auditing                            9
2.3    Types of audit                                10
2.4    Importance of auditing                            13
2.5    Purpose of auditing                             13
2.6    Procedure for efficiency in auditing                     15
2.7    Role of auditing in companies                         16
2.8    Preparation of audit report                         17

CHAPTER THREE
Findings conclusion and recommendation                    19
3.1    Findings                                     19
3.2    Conclusion                                    20
3.3    Recommendation                                21
Bibliography                                24