Description

This book is an introductory text on Auditing. It covers the syllabus for universities and polytechnics on the subject. To enables students to assess their understanding and to prepare for their examination, questions on auditing from various examination are included at the  end of most chapters. An effort has been made to base discussions on the Nigerian situation whenever possible, therefore, the chapter on the audit of public accountings is based solely on what obtains in Nigeria.

This easy to understand text is not only meant for students. Anyone in either the public or  private sector who has anything to do with management in general and management of finance in particular will find the information on internal control most useful.