AUDITING AS AN INSTRUMENT FOR ORGANIZATIONAL SUCCESS (A CASE STUDY OF ANAMCO LTD. ENUGU). A RESEARCH PROJECT MATERIAL ON ACCOUNTING

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AUDITING AS AN INSTRUMENT FOR ORGANIZATIONAL SUCCESS (A CASE STUDY OF ANAMCO LTD. ENUGU). A RESEARCH PROJECT MATERIAL ON ACCOUNTING

ABSTRACT

Auditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards organizational success have attracted comment on the front pages of national newspapers, rather than in just the financial pages have even led on occasion to question and statement in parliament. This coverage has not always been good news for the auditing profession, but it does indicate a heightened awareness in society of the potential importance of what auditors do. It also reflects the way in which auditing practice and the activities of audit firms have developed and expanded business especially Anamco Ltd. Enugu.While at one time auditing was generally regarded as a procedural activity involving the application of mechanical techniques, there is now greater realisation that both the purpose an the execution of an audit are far from simple matters.      In view of the above fact the study was designed to examine Auditing as an instrument for organisational success in Anamco Ltd. Enugu. In the course of the research oral interview and questionnaire were adopted as the main instruments for collecting data for the study. The data collected were tabulated, analyzed and interpreted. From the analysis some revelations were made. Base on the revelations some recommendations were made to eliminate or ameliorate Audit department of the corporation.

 

CHAPTER ONE

1.0      INTRODUCTION

The practice of auditing in the primitive form can be traced back to ancient times where the receipts and payments of an estate or a manor were read to the head  or proprietor, or the Lord of a manor. The word auditing originated fr4om the Latin word Audire (meaning to hear). The business of this period was characterized by sole proprietorship.

But with industrial revolution, there was an increase in business transactions and there emerge partnership and joint stock companies. The evolution of mechanised industries involved the provision of finance far in excess of what it used to be. Business become more complex and required more formal and improved accountability.

 

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AUDITING AS AN INSTRUMENT FOR ORGANIZATIONAL SUCCESS ,(A CASE STUDY OF ANAMCO LTD. ENUGU). A RESEARCH PROJECT MATERIAL ON ACCOUNTING

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