ABSTRACT
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 without 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.
CHAPTER ONE
INTRODUCTION
1.1 Background of the 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). Attwood (1986) 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