HAZARDS OF AUDITING, AN ANALYSIS OF THE JOB OF AN AUDITOR AND ITS INHERENT PROBLEMS, DANGERS AND DIFFICULTIES. A RESEARCH PROJECT MATERIAL ON ACCOUNTING

HAZARDS OF AUDITING, AN ANALYSIS OF THE JOB OF AN AUDITOR AND ITS INHERENT PROBLEMS, DANGERS AND DIFFICULTIES. A RESEARCH PROJECT MATERIAL ON ACCOUNTING

ABSTRACT

The inherent problems, dangers and difficulties is one of the felonies of which an auditor should take care of, in order to achieve a set objective of an organization.  The auditors’ roles and procedures are the yardstick through which the obstacles affecting an organization cab be tackled.  This research work is aimed at informing the management on how the problem of frauds, its prevention and detection of frauds as well as other irregularities could be curbed within and organization.  It also emphasized on the duty and responsibilities or an auditor in carrying out an appropriate application of the audit procedures necessary to enable the expression of an opinion on the accounts under examination.However, this work will be of immense help to users such as shareholders, debenture holders, creditors and other to know what exactly an auditor is expected to do.  It will as well be of great assistance to individuals to know who an auditor is.  This study is presented in five chapters.Chapter one covered the introduction into the work.  Literature review is found in chapter two.  Research methodology is found in chapter three.  Chapter four deals with data presentation and analysis, finally, chapter five deals with summary of findings, recommendation and conclusion.

CHAPTER ONE

INTRODUCTION

This study aims at ascertaining the hazards of auditing and investigations, and analysis of the job of an auditor and its inherent problems, dangers and difficulties.

Accounting is an old profession; records of business transactions have been prepared for centuries.  However, it was only during the last half century that accounting as a profession was accepted with the same importance as the medical and legal profession.

Since the turn of 19^th century, the accounting has grown tremendously all over the world.  In fact, during the first sixty years of 20^th century major economic and social forces have thrusted the profession to new frontier and responsibility.

The factors contributing to this growth are the increase in number of large corporate businesses in coupled with its size and complexity.  Government influence in the affairs of business through its taxation and regulation are also factors contributing to the growth of the profession.

It stands to say, there is the need to sanitize the profession, which keeps and records the transactions of business/organizations.

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HAZARDS OF AUDITING, AN ANALYSIS OF THE JOB OF AN AUDITOR AND ITS INHERENT PROBLEMS, DANGERS AND DIFFICULTIES. A RESEARCH PROJECT MATERIAL ON ACCOUNTING