Audit Report and Its Impact on the Activities of Business Organisation in Nigeria
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Abstract on Audit Report and Its Impact on the Activities of Business Organisation in Nigeria
The aim of this study is to appraise Audit report and their impact on the activities of the business organizations in Nigeria. To accomplish the above objective, this work looked into and investigated the roles auditors play in the review and examination of financial statement.
Audit report is the opinion expressed by an auditor on financial statements stating clearly whether such statements presents a true and fair position of the company. It is implied from the above that before such an opinion could be expressed, the auditor must have done an examination of the books of accounts.
Chapter One of Audit Report and Its Impact on the Activities of Business Organisation in Nigeria
Most people at one time or other would hear of an audit and would also have general idea of what it is. Generally speaking, it is usually in the ancient time for great kind owner not to manage their own land but would appoint person called stewards to manage the land for them.
Nowadays, various social clubs, student union bodies, charitable organizations etc do provide in their constitutions, the election of union officers who collect and disburse the organizations money.
However, it is expected that shareholders who appointed directors to manage their business will be concerned with what happened to their business. The process whereby the managers of a business account or report to the owners of the business is called stewardship accounting.
BACKGROUND OF THE STUDY:
Although the objectives and concepts that guide present day audit were almost unknown in the yearly years of the 20th century audit of one type or
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