haku: @journal_id 45 / yhteensä: 243
viite: 34 / 243
| Tekijä: | Okike, E. |
| Otsikko: | Curious auditing regulations in Nigeria: a case study of cultural/political influences on auditing practice |
| Lehti: | International Journal of Accounting Education and Research
1994 : VOL. 29:1, p. 78-91 |
| Asiasana: | AUDITING REGULATIONS NIGERIA |
| Kieli: | eng |
| Tiivistelmä: | The auditing profession in Nigeria is at a crossroad. It has changed significantly from strict emulation of the UK practice to becoming an indigenous profession. In this process, the auditing profession with its coordinating body (The Institute of Chartered Accountants of Nigeria (ICAN) has confronted many challenges to its legitimacy. A unique and curious feature of the auditing profession in Nigeria is the introduction of a requirement in the companies law that legal practitioners should countersign the auditor's report on the financial statements of reporting enterprises. |
SCIMA