THE IMPACT OF AUDITING IN GOVERNMENT PERASTATTALS

By

OPARA CALLISTUS

Presented To

Department of Accountancy

ABSTRACT

The aim of this study is to find out the impact of auditing in government parastatals. To carryout this study three chapters where used.

The first chapter highlighted on the general background of the study, chapter two talks on meaning of auditing, objectives and government voucher, etc. In the third chapter, I ended with the summary of finding, conclusion and recommendation, after this the reference followed it.

TABLE OF CONTENTS

COVER PAGE I

TITLE PAGE II

APPROVAL PAGE III

DEDICATION IV

ACKNOWLEDGEMENT V

ABSTRACT VI

TABLE OF CONTENTS VII

CHAPTER ONE

1.0 INTRODUCTION 1

1.1 Background Of Study 1

1.2 Statement of problem 3

1.3 The objective of study 3

1.4 The scope of study 3

1.5 Research questions/hypothesis 4

1.6 Significant of the study 4

CHAPTER TWO

2.0 Review of Literature 5

2.1 What is Auditing 5

2.2 Objective of auditing 6

2.3 Qualities of an auditor 7

2.4 Qualification of an auditor 8

2.5 Internal control and internal check 9

2.6 Rights and duties of an auditor 9

2.7 Government voucher 11

2.8 Legal basis of government accounting 12

2.9 Fraud in government parastatals 12

CHAPTER THREE

Summary of findings conclusion and Recommendation. 14