A CRITICAL ANALYSIS OF THE IMPORTANCE OF AUDITING IN THE AUTHENTICATION OF FINANCIAL STATEMENT OF BUSINESS ORGANISATION A CASE STUDY OF NIGERCIAS LTD EMENE- ENUGU

ABSTRACT
In an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first instance necessitated it. Auditing, it was noted became very prominent in the business cycle the world over precisely in the 17th century following the inception of company form of business. The birth of this form of business arrangement allowed for the severance of this severances the need for accountability arose, and auditing has to be employed to give credibility to such stewardship reports.         Furthermore, the concept of auditing was defined and subsequently classified under two board groups namely according to the nature of work. Also, audit objectives were identified and analysed into primary and secondary objectives respectively. More so, light was shed on elements and content of every audit report, type of audit reports and opinion as well as the meaning significance and those factors. TABLE OF CONTENTSCHAPTERS TITLE PAGE CERTIFICATION PAGEACKNOWLEDGEMENT ABSTRACT TABLE OF CONTENT
CHAPTER ONE1.0  INTRODUCTION 1.1BACKGROUND 1.2HISTORICAL BACKGROUND OF NIGERIA  LTD1.3OBJECTIVE OF THE STUDY 1.4STATEMENT OF PROBLEM1.5SIGNIFICANCE OF THE STUDY1.6SCOPE AND LIMITATION OF THE STUDY
CHAPTER TWO2:0  REVIEW OF RELATED LITERATURE2:1  MEANING AND IMPORTANT OF AUDITING2:2  TYPE OF AUDIT 2:3  AUDIT OBJECTIVE 2:4  ELEMENT AND CONTENTS AUDIT REPORT 2:5  AUDIT REPORT AND / OR OPINION2:6  AUDITORS INDEPENDENCE MEANING AND SIGNIFICANCE2:7  LEGAL LIABILITY OF AUDITORS 2:8  TRUE  FAIR VIEW AN ABSTRACTION OR REALITY
CHAPTER THREE3.0RESEARCH DESIGN AND MCTHODOGY 3.1  SOURCE OF DATA 3.2 QUESTIONNAIRE DESIGN 3.3METHOD OF INVESTIGATION 3.4SAMPLE USED AND DETERMINATION OF SIZE 3.5STATISTICAL TECHNIQUES USED FOR DATA ANALYSIS
CHAPTER FOUR4.0PRESENTATION ANALYSIS AND INTERPRETATION OF DATA4.1 DATA PRESENTATION 
CHAPTER FIVE5.0SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS5.1 SUMMARY OF FINDING 5.2CONCLUSIONS 5.3RECOMMENDATION
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