TABLE OF CONTENT
Cover Page i
Title Page ii
Approval Page iii
Dedication iv
Acknowledgement v
Preface vi
Table of Contents vii
CHAPTER ONE
INTRODUCTION 1
1.1 Background of Study 1
1.2 Statement of the Problem 4
1.3 Objectives of the Study 7
1.4 Significance of the Study 8
1.5 Definition of the Terms 10
1.6 Scope and Limitations of the Study 10
CHAPTER TWO
LITERATURE REVIEW 12
2.1 Definition of Audit 12
2.2 Generally Accepted Auditing Standard 14
2.3 Auditing Principles 15
2.4 Distinction between Auditing and Accounting Function 18
2.5 How Auditors Duties Related to the Achievement of
Profitable Business Organization 20
2.6 Internal Control 21
2.7 External Auditing and Internal Auditing 22
2.8 Auditing Names, Terms and Descriptions of Auditing
2.9 The Auditor and Fraud 26
CHAPTER THREE
SUMMARY, RECOMMENDATION AND CONCLUSION
3.1 Summary of Findings 27
3.2 Conclusion 29
3.3 Recommendation 30
3.4 Bibliography 33
Cover Page i
Title Page ii
Approval Page iii
Dedication iv
Acknowledgement v
Preface vi
Table of Contents vii
CHAPTER ONE
INTRODUCTION 1
1.1 Background of Study 1
1.2 Statement of the Problem 4
1.3 Objectives of the Study 7
1.4 Significance of the Study 8
1.5 Definition of the Terms 10
1.6 Scope and Limitations of the Study 10
CHAPTER TWO
LITERATURE REVIEW 12
2.1 Definition of Audit 12
2.2 Generally Accepted Auditing Standard 14
2.3 Auditing Principles 15
2.4 Distinction between Auditing and Accounting Function 18
2.5 How Auditors Duties Related to the Achievement of
Profitable Business Organization 20
2.6 Internal Control 21
2.7 External Auditing and Internal Auditing 22
2.8 Auditing Names, Terms and Descriptions of Auditing
2.9 The Auditor and Fraud 26
CHAPTER THREE
SUMMARY, RECOMMENDATION AND CONCLUSION
3.1 Summary of Findings 27
3.2 Conclusion 29
3.3 Recommendation 30
3.4 Bibliography 33