Audit itself is a Latin word from the word Audire i.e. to “Hear” in those ancient times, the account of an estate domain or manor prepared by managers are to be head to the owner in the presence of an outside know as auditor.
According to the auditing standards, auditing is defined as the expression of opinion on the financial statement and understanding records of an enterprise by an appointed auditor in pursuant of the audit objectives and in compliance with his appointment and any relevant statutory obligation like laws and regulation.
Also in this modern time, an audit is a process carried out by a suitable qualified auditor who has undergone a professional examination by a professional body well known and recognized in the country, and also who has been given license to practice as an auditor where by the accounting record of a business entity are selected to scrutiny in such a way that will enable the auditor to form an opinion, the embodied in an audit report addressed to those interested parties who commission the audit or whom the auditor is responsible to under the status.
TABLE OF CONTENTS
1.2 Statement of the problem
1.3 Research Question
1.4 Objective of the study
1.5 Research Hypothesis
1.6 Significance of the study
1.7 Scope of the Study
1.8 Definition of terms
1.9 Plan of the study
3.1 Source of Data
3.2 Population of the study
3.3 Sample Size
3.4 Methods of data collection (Instruments)
3.5 Method of Data Analysis
3.6 Limitation to Methodology
Data presentation, Analysis and Interpretation
Summary, Conclusion and Recommendation
5.1 Summary of Findings
CHAPTER ONE1.2 STATEMENT OF THE PROBLEM
Evidence has shown that the banking industry facing a lot of problems through unqualified or incompetent auditor, a competent auditor should be able or capable to assessing of auditing procedure in the banking industry, well, there should be suitable qualified auditor who has undergone a professional examination by a professional body well known and recognized in the country, in which the financial statement of the bank industry will be audit well.
Also another problem facing in assessment of auditing procedure in banking industry is the management, if the management are not well informed there will problem if they cannot provide a well qualified external auditor not internal auditor.
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