AUDITOR’S INDEPENDENCE AND ACCOUNTABILITY IN NIGERIA PUBLIC ENTERPRISE This study seeks to identify the determinants of auditors’ independence in public enterprises and determine the policy implications of lack of auditors’ independence in the public sector. The data for the research was primary and collected via questionnaire from the Nigerian Ports Authority Headquarters Lagos. The questionnaire responses were analyzed using the percentage method. The hypothesis was tested using
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write a nonfiction novel in an objective and sympathetic manner‚ especially one concerning a topic such as murder and the death penalty‚ is no easy task. In Cold Blood was true to Capote’s intent as it was very much a sympathetic novel‚ but some objectivity was sacrificed in order to make the novel both sympathetic and interesting. Overall‚ In Cold Blood was a very sympathetic novel. Capote manages to capture Perry Edward Smith as a whole person rather than a one sided killer. Though throughout the
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Auditing and Assurance – Assignment 1 Ashley Erasmus With reference to Caltex Australia 2012 Annual Report discuss the following: The role and responsibilities of Auditors and Company Board of Directors and the CEO and Senior Management with respect to the Accounting information reported on in the Annual report. The roles and responsibilities of a Board of Directors vary according to the nature of the company. They are usually responsible for determining the strategic direction of the business
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Factors Influencing Auditor Switch: Evidence from A Shares Companies Listed in Shanghai and Shenzhen Stock Exchange in China BY Deng Zhirui 0930600019 BBA-Accounting Li Lujun 0930600064 BBA-Accounting A Business Project Submitted to the Division of Business and Management in Partial Fulfillment of the Graduation Requirement for the Degree of Bachelor of Business Administration (Honours) Beijing Normal University – Hong Kong Baptist University United International
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Scientific objectivity‚ according to Louise Antony and Thomas Kuhn‚ is fundamentally unattainable because of the human epistemological condition. The open-mindedness‚ or freedom from existing notions‚ that pervades almost all definitions of “objectivity” is inherently uncharacteristic of the human mind‚ and Antony explains that scientific reluctance to entertain new‚ controversial hypotheses is one manifestation of this innate mental road-block. When scientists view data that contradicts the central
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Man of Integrity My father stands at five foot nine inches tall‚ and is husky built. He has brown eyes‚ black hair mixed with some grey‚ and thinning on top. He has a dark complexion‚ and loves the outdoors. He has always been a great leader‚ provider‚ and role model in my life. He is a great person‚ and has always made me proud to be his daughter. In my eyes my father will always be seen as a brave‚ selfless‚ and very dedicated man. He completed college with a degree in Criminal Justice after
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of audit independence turns to be more and more concerned by the international regulators. Independence is the cornerstone of the auditing profession‚ and auditor’s opinion is suspect if lack of independence. However‚ in some circumstances‚ some potential threats of audit independence would be generated as jointly provision of non-audit and audit services to the audit client. Although it will create threats to independence‚ some non-audit services also could be provided by external auditor if the auditor
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The European Court of Auditors Introduction The European Court of Auditors is the fifth institution of the European Union (EU). It was established in 1975 in Luxembourg to audit the accounts of EU institutions. This report will cover 3 aspects which are history‚ organization and president. Then it will give some criticism about the declaration of assurance and the size of the court. History The Court of Auditors was created by the 1975 Budgetary Treaty and was formerly established on 1977-10-18
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CGAP Certified Government Auditing Professional ® ® CCsA Certification in Control Self-Assessment CfsA ® Certified Financial Services Auditor CERTIFICATION CANDIDATE HANDBOOK www.theiia.org/Certification www.theiia.org/Certification i IMPORTANT NOTE: The information in this handbook describes the application‚ registration‚ and certification processes for those IIA certification candidates who register through IIA Global Headquarters. It is not applicable to candidates
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[pic] [pic][pic][pic][pic][pic] JOURNAL OF RESEARCH IN NATIONAL DEVELOPMENT VOLUME 8 NO 1‚ JUNE‚ 2010 THE ROLE OF AUDITORS IN FRAUD DETECTION‚ PREVENTION AND REPORTING IN NIGERIA Akinyomi Oladele John Department of Financial Studies‚ Redeemer’s University‚ Mowe E-mail: delejohn21@yahoo.com Abstract This study investigates the role of auditors in the detection‚ prevention and reporting of fraud. Data were obtained from 184 respondents in Nigeria. The findings revealed that the respondents
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