AUDITOR AND THE LAW AND ITS IMPLICATIONS ON THE SUCCESS OF PRIVATE ENTERPRISES IN NIGERIA CASE STUDY OF FIRST BANK NIGERIA PLC

TABLE OF CONTENTS

CHAPTER ONE

1.0 INTRODUCTION

1.1 BACKGROUND OF STUDY

1.2 HISTORY OF CASE STUDY

1.3 STATEMENT OF THE PROBLEM

1.4 OBJECTIVES OF STUDY

1.5 STATEMENT OF HYPOTHESIS

1.6 SIGNIFICANCE OF THE STUDY

1.7 SCOPE AND DELIMITATION OF THE STUDY

1.8 DEFINITION OF SOME RELEVANT TERMS

REFERENCES

CHAPTER TWO

2.0 LITERATURE REVIEW

2.1 HISTORICAL BACKGROUND OF AUDITING

2.2 GENERAL AUDITING

2.3 TYPES OF AUDIT

2.4 THE GENERAL VIEW OF AUDITING

2.5 AUDITING THEORY

2.6 IMPORTANCE OF AUDITING TO THE COMPANY. OBJECTIVE OF AUDITING

2.7 APPOINTMENT OF AUDITORS

2.8 IMPLICATIONS OF THE LAW ON AUDITORS,

2.8.1 POSITIVE IMPLICATIONS

2.8.2 NEGATIVE IMPLICATIONS

2.9 ACCOUNTING RECORDS

2.10 THE ROLE OF AUDITORS IN A CORPORATE ORGAN ISATION

2.11 WAYS IN WHICH THE LIABILITIES OF AUDITORS CAN BE LIMITED.

2.12 ICAN RULES TO GUARANTEE INDEPENDENCE OF AUDITORS.

2.13 CAMA 1990 TO GUARANTEE INDEPENDENCE

2.14 INVESTIGATIONS

2.14.1 STAGES AND PROCEDURES OF AN INVESTIGATION

2.15 ACCOUNTING AND AUDITING STANDARDS

2.15.1 ACCOUNTING STANDARD

2.15.2 THE RELEVANCE OF ACCOUNTING STANDARDS TO AUDITING

2.16 AUDITING STANDARD AND GUIDELINES

2.16.1 STATEMENT OF AUDITING STANDARDS

REFERENCES

CHAPTER THREE

3.0 RESEARCH DESIGN AND METHODLOGY

3.1 INTRODUCTION

3.2 SOURCESOFDATA

3.2.1 PRIMARY SOURCES OF DATA COLLECTION

3.2.2 SECONDARY SOURCES OF DATA COLLECTION

3.3 THE POPULATION OF STUDY

3.4 SAMPLE SIZE AND SAMPLING TECHNIQUE

3.4.1 SAMPLE SIZE

3.4.2 SAMPLE TECHNIQUE

3.5 METHODS OF DATA COLLECTION

3.6 PROCEDURES FOR PROCESSING COLLECTED DATA

CHAPTER FOUR

4.0 PRESENTATION AND ANALYSIS OF DATA

4.1 A BRIEF INTRODUCTION OF THE CHAPTER

4.2 GROUP RETURNS, RESPONDENTS, CHARACTERISTICS AND CLASSIFICATION.

4.3 PRESENTATION AND ANALYSIS OF RESEARCH QUESTIONS 4.4 TEST OF HYPOTHESIS

REFERENCES

CHAPTER FIVE

5.0 SUMMARY, CONCLUSION, AND RECOMMENDATION 5.1 SUMMARY

5.2 CONCLUSION

5.3 RECOMMENDATIONS

BIBLIOGRAPHY

APPENDIX I

APPENDIX II