IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH (IJBFR )
E-ISSN 2695-1886
P-ISSN 2672-4979
VOL. 2 NO. 3 2016
Abdullahi Muhammad
Auditing is one of the essential elements for the successful functioning of the business and helps an organization to face the external world with precise information on its business and issues related to accountability. Apparently, the revenue generated by the company and the costs associated are the major contributing factors for decision making on the tax and shareholder benefits. Alongside, the growth of information technology and the increase in the public awareness has further intensified the need for conducting an efficient auditing process to provide accountability for their business activities.
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