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PROJECT TOPIC: THE EFFECT OF AUDITING GUIDELINES ON THE MEASURE OF MANUFACTURING COMPANY’S PROFIT: A CASE STUDY OF NIGERIA BREWERIES PLC, ENUGU

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Abstract

This study focuses on the effect of Auditing Guideline in the measurement of manufacturing Company’s profit. It x-rays the prospect of calculating Company’s financial statement with the aid of auditing guidelines. Data were collected for the study using questionnaire. The opinions of practitioners were also sought through personal interview. The population, N  21 was Nigeria Breweries PLC Enugu Auditing and management staff, the sample size, n  20 was determined by systematic random sample. The data collected were analysed, tabulated and presented, using  average and simple percentages and conclusion were drew with the aid of statistical sampling of the responses. It was found that there were many loopholes in the computation and analysing of company financial statement. It is recommended that the Auditors should follow strictly the Auditing guideline in analysing company’s financial statement. Also the auditor should make sure that all record is properly checked and be sure it is free from errors before given any judgement. Key words: Auditing, Auditor, company profits, financial statement, Auditing procedures, measurement. Etc


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