CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF STUDY In the origin auditing was not used to cross check accounts by the management or owners’ of the business.  Auditing was  introduced when the capital used for running the business was large and the fund…

ABSTRACT Over the years and specifically from the last two decades to date, there have been high clamour by different organizations both governmental and non-governmental organizations for introduction of auditing into their organizations.Auditing which is an indispensable aspect of accounting…