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.
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of contents
CHAPTER ONE: BACKGROUND INFORMATION
1.1 Introduction
1.2 The firm
1.3 Statement of the problems
1.4 Source document and investigation related to capital, reserves, directors and statutory work
1.5 Source document and investigations related to debenture, taxation, creditors and accrued charges.
1.6 Source document and investigations related to Hp creditors and short term loans
1.7 Source documents and investigations related to fixed asset
1.8 Source document and investigation related to current asset
1.9 Source document and investigation related to group and associate companies
1.9.1 Source document and investigation related to profit and loss or income expenditure
1.9.2 Scope and limitations
1.9.3 Definition of terms
CHAPTER TWO:
LITERATURE REVIEW
2.1. Relationship between auditing and source document
2.2. Legal framework of auditing
2.3. Regulatory framework of auditing
CHAPTER THREE:
RESEARCH METHODOLOGY
3.1 Sources of data
3.2 Determination of sample size
3.3 Description of the instrument of data collection
3.4 Method of data analysis
CHAPTER FOUR:
PRESENTATION AND ANALYSIS OF DATA
4.1 Responses to questionnaires
CHAPTER FIVE:
FINDINGS, RECOMMENDATIONADN CONCLUSION
5.1 Findings
5.2 Recommendations
5.3 Conclusions
Bibliography
Appendix
Disclaimer: Note this academic material is intended as a guide for your academic research work. Do not copy word for word. Note: For Computer or Programming related works, some works might not contain source codes
CITE THIS WORK
(2014, 11). The Significance And Objectives Of Source Documents In Audit Investigation A Case Study Of Orji Chukwu And Co Chartered Accountancts.. ProjectStoc.com. Retrieved 11, 2014, from https://projectstoc.com/read/5089/the-significance-and-objectives-of-source-documents-in-audit-investigation-a-case-study-of-orji-chukwu-and-co-chartered-accountancts-549
"The Significance And Objectives Of Source Documents In Audit Investigation A Case Study Of Orji Chukwu And Co Chartered Accountancts." ProjectStoc.com. 11 2014. 2014. 11 2014 <https://projectstoc.com/read/5089/the-significance-and-objectives-of-source-documents-in-audit-investigation-a-case-study-of-orji-chukwu-and-co-chartered-accountancts-549>.
"The Significance And Objectives Of Source Documents In Audit Investigation A Case Study Of Orji Chukwu And Co Chartered Accountancts.." ProjectStoc.com. ProjectStoc.com, 11 2014. Web. 11 2014. <https://projectstoc.com/read/5089/the-significance-and-objectives-of-source-documents-in-audit-investigation-a-case-study-of-orji-chukwu-and-co-chartered-accountancts-549>.
"The Significance And Objectives Of Source Documents In Audit Investigation A Case Study Of Orji Chukwu And Co Chartered Accountancts.." ProjectStoc.com. 11, 2014. Accessed 11, 2014. https://projectstoc.com/read/5089/the-significance-and-objectives-of-source-documents-in-audit-investigation-a-case-study-of-orji-chukwu-and-co-chartered-accountancts-549.
- Related Works
- The Impact Of Internal Control System On The Financial Management Of An Organization (a Case Study Of The Nigeria Bottling Company Plc)
- The Capital Market And It’s Impact On The Nigeria Economy With Particular Emphasis On The Stock Exchange.
- Improper Accounting System: A Cause Of Non-performance In Industries
- The Evaluation Of Accounting Control System In Nigeria
- Nigerian Financial System As The Prime Mover Of Economic Activities As Study Of Nigerian Bank For Commerce And Industry In Enugu State
- The Role Of Accounting In Societal Development (in The Nigerian Context)
- Evaluation Of Financial Abuse In The Public Sector (a Case Study Of Federal Inland Revenue Service Headquarter Abuja)
- Effective Development Of The Nigeria Capital Market As A Pre-requisite For Successful Implementation Of The Nation’s Investment Program
- The Role Of Modern Accounting In Mass Media (a Case Study Of Federal Radio Corporation Nigeria (frcn) Kaduna)
- The Effect Of Internal Audit On The Performance Of The Private Firm A Study Of M. B Anamco Ltd, Emene Enugu State