Auditing

ETHICAL CONSIDERATIONS AND THE INDEPENDENCE OF AUDITORS IN NIGERIA BY ABUBAKAR, Salisu Lecturer, Department of Accounting, Ahmadu Bello University, Zaria Nigeria. electronic mail: smylisu@yahoo.co.uk restless Phone Number: +234-803-3860665 Abstract The liberty of attendants in Nigeria has been frequently cautioned. The look at which Nigerian analyseors secure their audit assignments and the rate at which they lobby for auditing jobs put their independence in jeopardy. Even though recognized master accounting bodies in Nigeria atomic number 18 onerous very badly to ensure best practice in the auditing profession via the enforcement of professional code of charter for their members, the strict reflection of such codes is shut up questionable. The main objective of this take up is to discover the issues of estimable considerations in auditing and how they affect the independence of auditors in Nigeria. The take apart sedulous a synthesis of descriptive and s urvey look for manners. data for the study were obtained from the conduct of references and administration of questionnaire. Descriptive method was utilize in the analysis of the data collected from interview; opus Kendalls coefficient of concordance was used to test the inquiry hypothesis.

The findings from this study revealed that audit firms in Nigeria atomic number 18 still employing original categories of unethical practices in securing and discharging their audit engagements. Thus, the way and manner at which well-nigh auditors pursue audit assignments renders their independence in jeopardy. The resul ts from the study, however, revealed that th! e presence of ethical considerations and other rules of professional conduct do not prodigiously impacted on the auditors independence in Nigeria. To achieve a significant aim of impact of ethical considerations on auditors independence, the mentality of auditors moldiness be changed to delineate believe them believe that such ethical practices are meant to improve their professional conduct and will not make them lose...If you want to get a full essay, order it on our website: OrderCustomPaper.com

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