DO ACCOUNTING FIRMS ACTUALLY OBSERVE PROFESSIONAL COURTESY AS THEY
PROVIDE AUDIT AND OTHER SERVICES IN NIGERIA?

FATIMA BASHIR DAUDA
Department of Accounting, Faculty of Management & Sciences, Bayero University Kano
nadeez369@gmail.com +2348035558525
(Correspondence author)
and
Prof. Kabiru I. Dandango
kidandago@gmail.com +2348023360386

Abstract
The objective of the study is to determine whether accounting firms actually do observe professional
courtesy as they provide audit and other services in Nigeria. To achieve this objective, the study examined
four accountancy firms in Kano state, Nigeria. The study employs survey research design and primary
sources of data were used in carrying out the research. The data were obtained through face-to-face
interviews with staff of each of the selected accountancy firms. The analytical technique employed in the
study is thematic technique. The study reveals that accountancy firms actually do observe professional
courtesy as they provide audit and other services in Nigeria in the conduct of professional engagements. It
also found that for auditors to observe professional courtesy there is need for auditors to adhere to the
professional ethical behaviour as set in the professional code of conduct of the professional body to which
they belong. The study recommends that accountancy firms should observe professional courtesy before
accepting an engagement to ensure a smooth transition for a client’s succession from an existing auditor
to a new auditor and also in the best interest of the accountancy profession. This helps to protect the
successor auditor from engaging clients that might be involved in improprieties which are against the legal
provisions of his profession.
Keywords: Accountancy firms, professional courtesy, audit service, professional engagements.

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https://afra.org.ng/wp-content/uploads/2022/03/pro2019033.pdf

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