Auditing

TABLE OF CONTENT

1. AUDITORS’ IMPORTANCE, RESPONSIBILITY AND INDEPENDENCE
2. LEGAL POSITION AND LIABILITY OF AUDITORS
3. PROCEDURES FOR AUDITING TRANSACTIONS I - FIXED ASSETS AND INVESTMENTS
4. AUDIT CYCLE AND PROCEDURES
5. AUDIT EVIDENCE AND PROCEDURES
6. AUDIT PLANNING
7. AUDIT REPORTS
8. AUDIT RISKS-TYPES
9. CLASSIFICATION OF AUDIT
10. FRAUD AND ERRORS
11. INTERNAL CONTROL AND INTERNAL CHECK
12. INTRODUCING COOPERATIVE AUDITING
13. OVERVIEW OF AUDITING
14. PROCEDURES FOR AUDITING TRANSACTIONS II – CURRENT ASSETS (CASH, DEBTORS AND STOCK)
15. PROCEDURES FOR AUDITING TRANSACTIONS III – LIABILITY VERIFICATION

REFERENCES/FURTHER READING 

CAMA (1990). Companies and Allied Matters Act. Lagos: Government 

Printer. 

Damagun, Y.M. (2005). Auditing Theory and Practice (2nd Ed.). Zaria, 

Nigeria: Ahmadu Bello University Press Limited. 

Ekwere, A.B. (1994). Contemporary Auditing. Jos: Fab Anieh (Nigeria) 

Limited. 

Millichamp, A.H. (1996). Auditing (7th Ed.). London: Letts Educational

CAMA (1990). Companies and Allied Matters Act. Lagos: Government 

Printer. 

Ekwere, A.B. (1994). Contemporary Auditing. Jos: Fab Anieh (Nigeria) 

Limited. 

Kell, W.G; Boynton, W.C. & Ziegler, R.E. (1986). Modern Auditing 

(3rd Ed.). New York: John Wiley and Sons. 

Labaran, S.A. (2006). Auditing, Investigation and Assurance Services. 

Jos: Seeye Prints. 

Millichamp, A.H. (1996). Auditing (7th Ed.). London: Letts Educational. 

Woolf, E. (1997). Auditing Today (6th Ed.). Hockley, Essex, Great 

Britain: 4 Edge Limited.

Damagun, Y.M. (2005). Auditing Theory and Practice (2nd Ed.). Zaria, 

Nigeria: Ahmadu Bello University Press Limited. 

Ekwere, A.B. (1994). Contemporary Auditing. Jos: Fab Anieh (Nigeria) 

Limited. 

Millichamp, A.H. (1996). Auditing (7th Ed.). London: Letts Educational. 

Pany, Kurt & Whittington, O. Ray. (1994). Auditing. Boston: Richard D. 

Irwin Inc.