EFFICIENT AUDIT OF FINAL ACCOUNT AND THE FORMATION OF AUDITORS OPINION – A SURVEY OF SELECTED AUDIT FIRM AKINTOLA WILLIAMS IN ENUGU

ABSTRACT Audit of final account are been concerned through verification, existence and valuation by auditor which should therefore be capable of enabling the auditors to form an opinion on the financial statements as to the extent of their dependability and reliability.
The researcher view show the profit and loss for the period, with adjustments for non-cash items such as depreciation and the following sources and application where material-dividends paid, acquisitions and disposal of non-current assets.
TABLE OF CONTENTS Titlei Approvalii Dedicationiii Acknowledgementiv Abstractv Table of contentsvi
CHAPTER ONE 1.0 Introduction 1.1    Objective of the study 1.2    Significance of the study 1.3    Scope of the study 1.4    Limitations of the study 1.5    Definition of terms
CHAPTER TWO 1.0Definitions of final accounts 1.1Compositions of final accounts 1.2Definition of an audit 1.3Audit objectives 1.4Internal control 1.5Audit working paper 1.6Financial analysis 1.7Detection of fraud and errors
CHAPTER THREE 2.0Summary of findings, conclusion and recommendation 2.1Findings 2.2Conclusion 2.3Recommendation Bibliography.