A Critical Analysis Of The Importance Of Auditing In Theauthentication Of Financial Statement Of Business Organisation. A Case Study Of Nigergas Limited Emene Enugu.

ABSTRACTIn an attempt to analysis the importance attached to auditing as a tool for certifying the financial statement of business enterprise, the researcher had to be very briefly re-cap the origin of auditing and above all those factors that in the first instance necessitated it. Auditing, it was noted became very prominent in the business cycle the world over precisely in the 17th century following the inception of company form of business. The birth of this form of business arrangement allowed for the severance of this severances the need for accountability arose, and auditing has to be em…