The research is aimed at study at studying the audit planning and control in some selected according firms it will try to examine if the selected firms could be able to know the purpose and concepts of auditing and controls.

To enhance the success of this project review of recent and related literature will be reviewed with concept definition self administered internal control questionnaire oral interview and the collection of data and relevant information from the employees of a selected firms. The data that will be collected will be interpreted and analyzed by the researcher from testing and proofing of hypothesis. The researcher will also source information from secondary data which includes, standardized auditing text books.

For the fact that there is no project with out limitation the following problems will be encountered poor response from the junior staffs because they will be afraid of cosing their jos. Insufficient money to distribute as much questionnaires as possible, insufficient firm the carryout the research.

Inorder for the firm to achieve their objectives the researcher will recommend that there should be a standardize audit procedure and employment of qualified staff to man each stages of their audit so that this credibility will be enhanced.

TABLE OF CONTENT

Title page I

Approval ii

Dedication iii

Acknowledgement iv

Abstract v

Table of content vi

CHAPTER ONE

1.0 Introduction

1.1 Overview

1.2 Objective of study

1.3 Statement of problem

1.4 Research hypothesis

1.5 Significance of study

1.6 Research question

1.7 Scope and limitation

1.8 Definition of terms

References

CHAPTER TWO

2.0 Literature Review

2.1 Definition

2.2 Function of Accounting firms

2.3 Purpose and objectives of auditing

2.4 Auditing principles and standards

2.5 Purpose and concepts of auditing planning

2.6 And control

2.7 Quality control producer

2.8 Auditing procedure of accounting firm

2.9 Audit planning controlling and recording

2.10 Problem of auditing

References

CHAPTER THREE

3.0 Research methodology

3.1 Sources of data

3.2 Determination of sample size

3.3 Description of instrument for data collection

3.4 Mode of analysis

3.5 History of selected firms.

CHAPTER FOUR

4.0 Presentation analysis and interpretation of data

4.1 Analysis of questionnaire returned

4.2 Analysis testing an proofing

Reference

CHAPTER FIVE

5.0 Summary of findings, Recommendation and Conclusion

5.1 Summary of finding

5.2 Recommendation

5.3 Conclusion

Bibliography

Appendix

CHAPTER ONE

1.0 INTRODUCTION

This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice.

1.1 OVERVIEW/ BACK GROUND OF STUDY

The practice of auditing in a primitive term can be said to be also as old accounting itself but auditing as it exist today was established only in a latter part of the nineteenth century (Holmes 1947 p.40).

Attwood (1986 p. 120) saw the development as a result of competing of form of business which grew tremendously from the dominated by sole proprietors to that dominated by limited liability companies with the separation of the providers of capital for a business (shareholder) are it is management (directors) there developed a need for an independent examination of account to safe guard shareholder interest which necessitated the passing of the first companies act in 1844 which was introduced by Gladstone culeys (1953 p20)

Owing to the auditors qualification and independence the 1844 Act was repecced and replace by 1856 Act.

The 1956 act introduced the idea that the auditor need not be a shareholder as well provided a set of model regulzation which a company was not found to adopt. The companies act 1877 made the appointment or the auditor compulsory for banking companies and this was finally extended to all companies through the 1990 act prior the 1992 the auditors reports was defended to cover profit and loss account while the 1984 Act extended it to profit and loss disclosure requirement.

On the Nigeria front, the companies Act 1968 provides guidelines for auditor operation and was designed to regulate the affairs of the companies industrial and commercial enterprises to promote corporate government and ensure accountability

The companies and Allied matter decree 1990 (CAMD). The current Nigeria law in this content. the study intends to appraise audit planning and control through a study o audit procedure of selected accounting firm.