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Auditing order in Abuja
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Auditing

Auditing

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Nigeria, Abuja
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Description
Auditing is a process in which Auditors collect and evaluate evidence to ascertain if there is a high degree of relationship between the evidence collected and the financial information presented by the Management or Board of Directors/Trustees.
In discharging our responsibilities, we try to express a professional opinion on the financial statements presented to us by our clients. Expression of professional opinion is normally done in compliance with any relevant statutory obligation. Auditing services may be classified into two namely: Statutory and Non-statutory audits. Under Statutory audits, the legal requirements governing them are laid down in various enactments covering the types of organisation; Non-statutory audits are carried out at the request of the interested parties. These include sole traders and partnerships. They are free to specify the extend to which they wish the audit to apply. Our primary objective during the audit assignment is not to discover fraud or defalcations but to express an independent opinion on the financial statements of our clients. In attaining this objective, we normally adopt the following techniques:
  • Evaluation of the Internal Control System in force and testing its efficiency in operation.
  • Use of compliance and substantive tests.
  • Use of analytical review procedures such as studying significant ratios, trends and other statistics, and investigation of any unusual or unexpected variations.
  • On - the - job supervision of field -staff.
  • Critical review of working papers.
  • Use of flowcharting.
  • Use of International and Local auditing standards.
  • Adoption of other relevant auditing and accounting concepts.
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Auditing
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