The Significance And Objectives Of Source Documents In Audit Investigation A Case Study Of Orji Chukwu And Co Chartered Accountancts

ABSTRACT The concept “source documents” is a familiar term with those involved in keeping accounting records or watch dogs of limited liability and public liability companies and organizations from time to item, most often on annual basis, the independent Auditors call to review the accounting records kept by their clients.  This they do by studying and evaluating the internal control systems in the company.  This approach makes it possible for lapses, discrepancies, deficiencies and bottlenecks to be discovered if any do exist. However, most people do not really understand the role of the aud…