ABSTRACT
The efficient audit of final account and the formation of auditor opinion, a valued audit opinion state that the financial statement should give a true and view of the state of affairs of the company under review.
Since audit permeate all aspect of every organization audit techniques have been developed to suit various management objectives like management audit, personal audit, cost audit, efficiency audit etc.
Furthermore development of business and other organization and the credence lent & financial statement by users coupled with incessant fraud and defalcation have warranted that techniques of audit should be mastered by accountants.
Finally this project is to ascertain the basics use of auditors Opinion in the financial statement of the true and view of the state of the affairs of the organization & detection of fraud and errors by auditors.
TABLE OF CONTENT
Title page i
Approval page ii
Dedication iii
Acknowledgement iv
Abstract v
Table of content vi
CHAPTER ONE
1.0 Introduction 9
1.1 Statement of the Problem 10
1.2 Objective of the Study 11
1.3 Significance of the Study 12
1.4 Scope of the Research 13
1.5 Limitation of the Research 13
CHAPTER TWO
2.0 Definition of Final Account 15
2.1 Composition of Final Account 15
2.2 Definition of An Audit 23
2.3 Audit Objective 24
2.4 Internal Control 26
2.5 Audit Working Paper 29
2.6 Financial Analysis 32
2.7 Detection of Fraud and Errors 33
CHAPTER THREE
3.0 Summary of Finding 36
3.1 Conclusion 37
3.2 Recommendation 39
Bibliography 40
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(2014, 11). Efficient Audit Of Final Accounts And The Formation Of Auditor Opinion A Survey Of Selected Audit Firm Fred Okonta Co.. ProjectStoc.com. Retrieved 11, 2014, from https://projectstoc.com/read/5019/efficient-audit-of-final-accounts-and-the-formation-of-auditor-opinion-a-survey-of-selected-audit-firm-fred-okonta-co-1356
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