ABSTRACT
This study was carried out to
empirically appraise external auditors in post budget implementation of Abia
Stale, it made use of primary data to carry out the statistical analysis, the
primary data were obtained via administration of questionnaires in a field
survey. The survey was analyzed using descriptive statistic and simple
regression method. The empirical results of the descriptive statistic indicated
that Abia State carries out in frequent post budget implementation exercise, external
auditors post budget implementation report are published infrequently, there
were wide variations in budgetary implemental ion, Abia Slate Government did
not lake control and corrective measures against wide deviational variations in
budget implementation and did not punish or prosecute public officials involved
in implementing budget-that resulted in wide deviations. The result of simple
regression analysis indicated that there was no significant impact of external
auditors post budget implementation on Abia State is corrective in easures'
against budgetary implemental ion. Recommendation made were Abia State Government
should ensure that post budget implementation exercise should become an annual
routine, external auditors should publish their post budget implementation
audit report independently, there should be in place control and correction
mechanism to check wide deviations in budget implementation and erring public official’s
on budgetary deviations should he severely punished or prosecuted
AGU, U (2021). Appraisal Of External Auditors In Post Budget (Case Study Of Abia State). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-of-external-auditors-in-post-budget-case-study-of-abia-state-7-2
UZODINMA, AGU. "Appraisal Of External Auditors In Post Budget (Case Study Of Abia State)" Mouau.afribary.org. Mouau.afribary.org, 18 Aug. 2021, https://repository.mouau.edu.ng/work/view/appraisal-of-external-auditors-in-post-budget-case-study-of-abia-state-7-2. Accessed 01 Nov. 2024.
UZODINMA, AGU. "Appraisal Of External Auditors In Post Budget (Case Study Of Abia State)". Mouau.afribary.org, Mouau.afribary.org, 18 Aug. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-of-external-auditors-in-post-budget-case-study-of-abia-state-7-2 >.
UZODINMA, AGU. "Appraisal Of External Auditors In Post Budget (Case Study Of Abia State)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/appraisal-of-external-auditors-in-post-budget-case-study-of-abia-state-7-2