Relevance Of Source Document In Audit Investigation (A Study Of Selected Firms In Abia State.)

ABSTRACT

This Study was carried out-- to--examine the relevance of source document in audit investigation with reference to selected firms in Abia state. Primary data was obtained from administration of questionnaire to the staff of the selected firms and was analyzed using cumulative frequency/percentage, and chi-square statistical tool. The empirical analysis revealed that Source document is significantly utilized and appreciated by management in record keeping and that source document has contributed significantly to audit investigation process. It was recommended that organizations should give auditors free hand to make use of source document in their investigation because of its importance to audit investigation.