Auditing


TABLE OF CONTENT

  1. AUDITORS’ IMPORTANCE, RESPONSIBILITY AND INDEPENDENCE
  2. LEGAL POSITION AND LIABILITY OF AUDITORS
  3. PROCEDURES FOR AUDITING TRANSACTIONS I - FIXED ASSETS AND INVESTMENTS
  4. AUDIT CYCLE AND PROCEDURES
  5. AUDIT EVIDENCE AND PROCEDURES
  6. AUDIT PLANNING
  7. AUDIT REPORTS
  8. AUDIT RISKS-TYPES
  9. CLASSIFICATION OF AUDIT
  10. FRAUD AND ERRORS
  11. INTERNAL CONTROL AND INTERNAL CHECK
  12. INTRODUCING COOPERATIVE AUDITING
  13. OVERVIEW OF AUDITING
  14. PROCEDURES FOR AUDITING TRANSACTIONS II – CURRENT ASSETS (CASH, DEBTORS AND STOCK)
  15. PROCEDURES FOR AUDITING TRANSACTIONS III – LIABILITY VERIFICATION

REFERENCES/FURTHER READING 


CAMA (1990). Companies and Allied Matters Act. Lagos: Government 
Printer. 
Damagun, Y.M. (2005). Auditing Theory and Practice (2nd Ed.). Zaria, 
Nigeria: Ahmadu Bello University Press Limited. 
Ekwere, A.B. (1994). Contemporary Auditing. Jos: Fab Anieh (Nigeria) 
Limited. 
Millichamp, A.H. (1996). Auditing (7th Ed.). London: Letts Educational
CAMA (1990). Companies and Allied Matters Act. Lagos: Government 
Printer. 
Ekwere, A.B. (1994). Contemporary Auditing. Jos: Fab Anieh (Nigeria) 
Limited. 
Kell, W.G; Boynton, W.C. & Ziegler, R.E. (1986). Modern Auditing 
(3rd Ed.). New York: John Wiley and Sons. 
Labaran, S.A. (2006). Auditing, Investigation and Assurance Services. 
Jos: Seeye Prints. 
Millichamp, A.H. (1996). Auditing (7th Ed.). London: Letts Educational. 
Woolf, E. (1997). Auditing Today (6th Ed.). Hockley, Essex, Great 
Britain: 4 Edge Limited.
Damagun, Y.M. (2005). Auditing Theory and Practice (2nd Ed.). Zaria, 
Nigeria: Ahmadu Bello University Press Limited. 
Ekwere, A.B. (1994). Contemporary Auditing. Jos: Fab Anieh (Nigeria) 
Limited. 
Millichamp, A.H. (1996). Auditing (7th Ed.). London: Letts Educational. 
Pany, Kurt & Whittington, O. Ray. (1994). Auditing. Boston: Richard D. 
Irwin Inc.

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