Analysis Of The Performance Of Auditors In Private Sectors Institutions In Nigeria (A Case Study Of UTC (Nig) Plc, Port-Harcourt):- Kanu Laurine C

ABSTRACT

This research work studies the analysis of the performance of authors in private sector institutions in l^ijp But was actually designed, to examine the impacts to UTC (Nig) Pic. The main purpose of this study is to highlight the importance of auditing, as it affects business activities in preparing and keeping financial records and the auditors reactions and attitudes to the books of accounts prepared by the employees. Hence, the definition of the term of engagement of the auditors must be specified and also the management’s responsibilities made known, so as to achieve the designed goal ofthe enterprise, especially, through auditing. However, in an attempt to cover the area of the study in depth, a questionnaire was administered and some working hypothesis formulated, as a guideline for the researcher. These were later tested and inferences made there from the hypotheses used for the purpose ofthis work. The role of auditor to the financial statement do not improve the business performance of private sector. The presence of auditors do not reduce the rate offraud in any business organization.