ABSTRACT
Developments in commerce and industry and tile
separation )! the owners of' business ventures from the managers of such
ventures created the ncd for the auditing of tile accounts prepared by managers
by external auditors who are appointed by the owners of the business at the end
of every IThancial year. l'hc auditors arc expected to express their opinion as
to the true and fair view of these financial statements in their report at tile
end of the audit. The whole exercise is to lend credibility to the financial
statements and to convince the owners and other stakeholder that their interest
in the business is secure. Survey data were obtained from 67 respondents to
researcher designed instrument. Data were analyzed using descriptive statistics
and chi-square analysis techniques. The results obtained revealed that tilere
is poor positive management cooperation with the auditors and this limited tile
amount of audit evidence collected by the auditors, hence, puts a question mark
Ofl tile credibility of the statement prepared by tile management. Although the
public is yet to understand the work of the auditor, this research work
advocated thai. the public should be educated to understand the duty of the
auditor; positive cooperation should be developed between the management and
the auditors
UCHE, A (2021). An Assessment Of True And Fair View Of Audit Reports On Companies in Nigeria (A Case Study Of Selected Companies). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/an-assessment-of-true-and-fair-view-of-audit-reports-on-companies-in-nigeria-a-case-study-of-selected-companies-7-2
AGWU, UCHE. "An Assessment Of True And Fair View Of Audit Reports On Companies in Nigeria (A Case Study Of Selected Companies)" Mouau.afribary.org. Mouau.afribary.org, 19 Nov. 2021, https://repository.mouau.edu.ng/work/view/an-assessment-of-true-and-fair-view-of-audit-reports-on-companies-in-nigeria-a-case-study-of-selected-companies-7-2. Accessed 01 Nov. 2024.
AGWU, UCHE. "An Assessment Of True And Fair View Of Audit Reports On Companies in Nigeria (A Case Study Of Selected Companies)". Mouau.afribary.org, Mouau.afribary.org, 19 Nov. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/an-assessment-of-true-and-fair-view-of-audit-reports-on-companies-in-nigeria-a-case-study-of-selected-companies-7-2 >.
AGWU, UCHE. "An Assessment Of True And Fair View Of Audit Reports On Companies in Nigeria (A Case Study Of Selected Companies)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/an-assessment-of-true-and-fair-view-of-audit-reports-on-companies-in-nigeria-a-case-study-of-selected-companies-7-2