THE SIGNIFICANCE AND OBJECTIVES OF SOURCE DOCUMENTS IN AUDIT INVESTIGATION

THE SIGNIFICANCE AND OBJECTIVES OF SOURCE DOCUMENTS IN AUDIT INVESTIGATION A CASE STUDY OF ORJI CHUKWU AND CO CHARTERED ACCOUNTANCTS

ABSTRACT

The concept “source documents” is a familiar term with those involved in keeping accounting records or watch dogs of limited liability and public liability companies and organizations from time to item, most often on annual basis, the independent Auditors call to review the accounting records kept by their clients.  This they do by studying and evaluating the internal control systems in the company.  This approach makes it possible for lapses, discrepancies, deficiencies and bottlenecks to be discovered if any do exist.

          However, most people do not really understand the role of the auditors in public practice.  To the layman, it’s a matter of detecting for fraud, which is more or less a secondary object f audit.

          This research has set out to review the role of the auditor in public practice, the statutory and regulatory frame work under which they operate and  the procedures adopted in the course of their duties, to meet the standard required to them.  This task has been carried out with a special reference to Orji Chukwu and co-chartered Accountants a relatively small firm of chartered accountants located at 57 chime Avenue new haven, Enugu

          Chapter one of this work, takes a critical look at the background information relating to the concept of auditing and investigation procedures in auditing, while chapter two gives a detail tool of the concept of auditing and all other related issues under literature reviews

          Chapter three, research methodologies, reviews the procedures used in carrying out the research, while chapter four gives details of data obtained during the research with brief comments on the facts that could be deduced there from.

          Chapter five looks at the inferences drawing from the analysis of data obtained, while the 0last chapter summarizes the results of research, finding in more general items.

GET THE COMPLETE PROJECT»

Do you need help? Talk to us right now: (+234) 08060082010, 08107932631 (Call/WhatsApp). Email: [email protected].

IF YOU CAN'T FIND YOUR TOPIC, CLICK HERE TO HIRE A WRITER»

Disclaimer: This PDF Material Content is Developed by the copyright owner to Serve as a RESEARCH GUIDE for Students to Conduct Academic Research.

You are allowed to use the original PDF Research Material Guide you will receive in the following ways:

1. As a source for additional understanding of the project topic.

2. As a source for ideas for you own academic research work (if properly referenced).

3. For PROPER paraphrasing ( see your school definition of plagiarism and acceptable paraphrase).

4. Direct citing ( if referenced properly).

Thank you so much for your respect for the authors copyright.

Do you need help? Talk to us right now: (+234) 08060082010, 08107932631 (Call/WhatsApp). Email: [email protected].