Auditor's Role In Safe Guarding The Going Concern Concept In Nigeria

ABSTRACT This study dealt on Auditors role in safeguarding the going concern concept in Nigeria. The burden of preparing the financial statement lies with the director, the auditor is required to report on these financial statements. A lot of people have failed to understand that the role of an auditor is not to detect fraud or error but the key role of an auditor is to “examine the financial statement prepared by the director of the company and report on it to shareholders. This study sought to investigate the relationship between the role of an auditor and the going concern of the company, t…