Auditing

ETHICAL CONSIDERATIONS AND THE INDEPENDENCE OF AUDITORS IN NIGERIA BY ABUBAKAR, Salisu Lecturer, Department of Accounting, Ahmadu Bello University, Zaria Nigeria. netmail: 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 scrutinizeors secure their audit assignments and the rate at which they lobby for auditing jobs put their independence in jeopardy. Even though recognized passe-partout accounting bodies in Nigeria atomic number 18 onerous very heavy(p) 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 nevertheless questionable. The main objective of this take up is to discover the issues of ethical considerations in auditing and how they affect the independence of auditors in Nigeria. The ask engaged 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 utilise in the analysis of the data collected from interview; piece 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 both(prenominal) auditors pursue audit assignments renders their independence in jeopardy. The results from the study, however, revealed that the presence of ethical c onsiderations and other rules of professiona! l conduct do not prodigiously impacted on the auditors independence in Nigeria. To achieve a significant direct of impact of ethical considerations on auditors independence, the mentality of auditors moldiness be changed to postulate 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: OrderEssay.net

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