ABSTRACT

This study is intended to find out the impact of legal audit requirements on the auditor performance in Nigeria context specifically. The literature review described the various audit requirements in conjunction with the professional standards and how they are applied to secure the auditor competence an independence that are vital to the auditors if they are to effectively execute their responsibilities to their clients.

The arrangement of this topic discussed in reviewing the literature was designed to support the hypothesis which form the basis of the study.

TABLE OF CONTENT

CONTENT

Title page

Declaration

Certification

Dedication

Acknowledgment

Table of content

List of tables

Abstract

CHAPTER ONE: INTRODUCTION

1.1Back ground of the study

1.2   Statement of the problem

1.3   Objective of the study

1.4   Research question

1.5   Significance of the study

1.6   Scope and limitation of the study

1.7   Definition of terms

1.8   Organization of the study

1.9   Historical background of the

Firms under study

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.0    Introduction

2.1    History of Auditing

2.2    Broad definition of Auditing

2.3    The need for an Audit practice

2.4    Organization of the Audit profession

2.5    The role of an independent Auditor

2.6     Types of Audit

2.7     The independence of external Auditors

2.8     Types of Independence

2.9     Professional ethics relevant to professional independence

2. 10 Auditing standards for control in Audit work

2.11  Threat to independence

2.12  Restriction to independence

2.13  Safeguarding independence

2.14   Quality control of Audit

2.15   quality control procedures that enhance

independence in Audit firms practice

2.16  Theoretical and empirical frame work

CHAPTER THREE: RESEARCH METHODOLOGY

3.1     Introduction

3.2     Research design

3.3     Sources and methods of data collection

3.4     Questionnaire design

3.5     Population distribution and sample size determination

3.6     Instrument and design and administration

3.7     Methods of data analysis

C HAPTER FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION

4.0     Introduction

4.1     Questionnaire administration

4.2     Data analysis

4.3     Validation of research question

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMMENDATION

5.1     Introduction

5.2     Summary of the study

5.3     Conclusion

5.4     Recommendation

References

Appendix 1: Transmittal letter

Appendix 2: Questionnaire