ABSTRACT
This project is design to assess the evaluation of audit
working papers as a tool of effective auditing, the major aim and objective is
to find out if the auditing firms use working papers and to find out if they
are well utilized and to value the relationship between their working papers in
use and how effective they can be to auditing because of the nature of the
research work data were collected using primary and secondary method data use
for this study is questionnaire personal interview, physical observation after
the hypothesis testing the research find out that the use of working papers
improves the quality of audit report and that working papers used by auditors
are in alliance will generally accepted audit guidelines. The population of the
study is 62 workers, some selected auditing firms and with the application of
Taro Yaman's formula, a sample size of 54 was arrived at. The following
findings were made. That third part cannot be granted access to audit working
papers. The proper use of audit working papers improves the quality of audit
report. And the following recommendations were also made. That maximum
attention should be given to the process of gathering information for
preparation of account to be audited. There should be a constant review of
updating of the ways in which audit working papers are handled in the audit
firms in order to reflect current trends.
IROZURU, J (2021). An Evaluation Of Audit Working Paper As A Tool For Effective Auditing A Case Study Of Some Selected Accounting Firms. Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/an-evaluation-of-audit-working-paper-as-a-tool-for-effective-auditing-a-case-study-of-some-selected-accounting-firms-7-2
JOY, IROZURU. "An Evaluation Of Audit Working Paper As A Tool For Effective Auditing A Case Study Of Some Selected Accounting Firms" Mouau.afribary.org. Mouau.afribary.org, 05 Jul. 2021, https://repository.mouau.edu.ng/work/view/an-evaluation-of-audit-working-paper-as-a-tool-for-effective-auditing-a-case-study-of-some-selected-accounting-firms-7-2. Accessed 01 Nov. 2024.
JOY, IROZURU. "An Evaluation Of Audit Working Paper As A Tool For Effective Auditing A Case Study Of Some Selected Accounting Firms". Mouau.afribary.org, Mouau.afribary.org, 05 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/an-evaluation-of-audit-working-paper-as-a-tool-for-effective-auditing-a-case-study-of-some-selected-accounting-firms-7-2 >.
JOY, IROZURU. "An Evaluation Of Audit Working Paper As A Tool For Effective Auditing A Case Study Of Some Selected Accounting Firms" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/an-evaluation-of-audit-working-paper-as-a-tool-for-effective-auditing-a-case-study-of-some-selected-accounting-firms-7-2