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THE RELEVANCE OF AUDITING IN THE ACHIEVEMENT OF ACCOUNTABILITY IN PUBLIC COMPANIES (A CASE STUDY OF ANAMBRA MOTORS MANUFACTURING COMPANY, ANAMCO ENUGU, ENUGU STATE



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THE RELEVANCE OF AUDITING IN THE ACHIEVEMENT OF ACCOUNTABILITY IN PUBLIC COMPANIES (A CASE STUDY OF ANAMBRA MOTORS MANUFACTURING COMPANY, ANAMCO ENUGU, ENUGU STATE



TABLE OF CONTENT

CHAPTER ONE

1.0 Introduction 1

Background of the study 1
Statement of the problem 4
The objective or purpose of the study 4
Scope or delimitation of the study 5
Research questions 6
Significance of the study 6
Definition of terms 8

CHAPTER TWO

Review of literature 11

2.1 The nature and scope of audit 11

2.2 The historical development of audit 12

2.3 The objective of audit 14

2.4 The essential features of audit 17

2.5 Summary of related literature reviewed 18

CHAPTER THREE

Research Methodology 20

3.1 research design 20

Area of study 20
Population of the study 20
Sample and sampling procedure 21
Instrument of data collection 21
Validation of the research instrument 22
Reliability of the research instrument 22
Method of administration of the research instrument 22

CHAPTER FOUR

Data presentation and results 24

4.1 Summary of results/findings 29

CHAPTER FIVE

5.0 Discussion, implication, recommendations 31

Discussion of results 31
Conclusion 32
Implication of the results 33
Recommendations 34
Suggestion for further research 35
Limitation of the study 35
Reference 37

Appendix 38

CHAPTER ONE

1.0 INTRODUCTION

1.1 BACKGROUND OF THE STUDY

The cradle of business organisation revealed that most business set ups were managed by their owners. The ownership manager was the financial provider and contribution to the enterprise, but with the advent of large scale production and development in scope and in scale of business, a huge capital beyond that affordable by the sole proprietor or family was needed. Consequently, contributors, hereafter called share holds were required to raise the fund for the business. The invitation of these shareholders led to the separation of the owner managers from the management of the business. This is because all of them cannot, be the directors of the business at the same time. As a result of this the management of the business was entrusted in the hands of people who have no financial claims to the business. The law denies the shareholders access to the books of account of the company, depriving them of their rights to be kept abreast of the director’s performance. The shareholders became skeptical about this. Thus, the need of effective surveillance over the activities of the non-owner managing directors.

Citation - Reference

All Project Materials Inc. (2020). THE RELEVANCE OF AUDITING IN THE ACHIEVEMENT OF ACCOUNTABILITY IN PUBLIC COMPANIES (A CASE STUDY OF ANAMBRA MOTORS MANUFACTURING COMPANY, ANAMCO ENUGU, ENUGU STATE. Available at: https://researchcub.info/department/paper-7322.html. [Accessed: ].

THE RELEVANCE OF AUDITING IN THE ACHIEVEMENT OF ACCOUNTABILITY IN PUBLIC COMPANIES (A CASE STUDY OF ANAMBRA MOTORS MANUFACTURING COMPANY, ANAMCO ENUGU, ENUGU STATE


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The cradle of business organisation revealed that most business set ups were managed by their owners. The ownership manager was the financial provider and contribution to the enterprise, but with the advent of large scale production and development in scope and in scale of business, a huge capital beyond that affordable by the sole proprietor or family was needed. Consequently, contributors, hereafter called share holds were required to raise the fund for the business. The invitation of these shareholders led to the separation of the owner managers from the management of the business. This is because all of them cannot, be the directors of the business at the same time. As a result of this the management of the business was entrusted in the hands of people who have no financial claims to the business. The law denies the shareholders access to the books of account of the company, depriving them of their rights to be kept abreast of the director’s performance. The shareholders became skeptical about this. Thus, the need of effective surveillance over the activities of the non-owner managing directors... Click here for more

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