BACKGROUND TO THE STUDY
In Nigeria, the company allied matter degree statutorily established basic frame which the auditor prevails. The degree made it obligation for every company incorporated in respect of;
a. All fee received and expenditure by the companies and the matter in respect of which the receipt and expenditure takes place
b. All sales and purchases of the goods of the company
c. All asset and liabilities of the company (section 140)
d. The degree future provi...