BRIDGING THE CORPORATE GOVERNANCE GAP IN NIGERIA (PART 2)
October 7, 2019
In Nigeria, auditors are required to lend credibility to the annual accounts through independent examination of the books and records of the company. The audit function is part of the mechanism for enhancing conﬁdence in corporate annual reports. Prior to 1990, there was no direct regulation of the market for auditing services in Nigeria and no professional code and standard of auditing practice.