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Accounting Record Keeping

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Accounting Record Keeping
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ACCOUNTING RECORD KEEPING AND AUDITOR’S PERFORMANCE

Accounting (B.S.C) Chapters No of pages Price 1-5 130 pages N 5, 000

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This research work focused on accounting record keeping and auditor’s performance .The effects of inadequate accounting record keeping can never be over emphasized. Accounting records has its end point in the financial statements hence, management should ensure that the financial statements they prepare portray the true position of an organization. This can only be achieved when adequate accounting records have been kept. Using questionnaires we gathered data from primary source and secondary from text books, journals, internet etc. Data obtained were gathered using tables and analyzed using chi-square. Hypotheses were also tested using chi-square. Our findings indicates that accounting records play important role in the performance of auditor’s function and auditors need accounting records to carry out their work effectively.

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INTRODUCTION 1.1 Background to the study According to Punkett (1979) accounting is the oldest profession. Infact since prehistoric

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