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EVALUATION OF ROLES OF AUDITORS IN THE FRAUD DETECTION AND INVESTIGATION IN NIGERIAN INDUSTRIES

CHAPTER ONE

INTRODUCTION

In our society where the business culture has been overridden in recent times with fraudulent practices penetrated by management and employees, the lack of clear understanding of the duties of an auditor in relation to fraud detection has often led to unjustifiable criticisms of his role. Auditors are known to be competent, honest and independent professionals who express unbiased opinion on the truth and fairness of the financial statement as presented by management to members of the company. The accounting profession has over the years built a reputation, which encourages others to rely upon the opinions auditors express. If these opinions are unclear or even unreliable, serious consequences may and indeed have resulted.

OBJECTIVES OF THE STUDY

The objectives of the study includes:

i.          To determine the role of the auditors in Fraud Detection.

ii.         To address the erroneous belief that the auditor's role is to detect fraud instead of the audit of the financial statements.

iii.        To add to the existing knowledge in the subject matter.

RESEARCH HYPOTHESES

The following hypotheses seek to answer the research questions:

'. Ho: There is no significant relationship between the role of the auditor and fraud detection in selected firms in Nigeria

2.        Ho: There is no significant relationship between fraud detection and   audit of the financial statement in selected firms in Nigeria.

3.        Ho: There is no relationship between the qualification and experience of the auditors and fraud diction in selected firms in Nigeria

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