Suleiman Musa Ibrahim
Department of Accountancy, College of Business and Management Studies,
Jigawa State Polytechnic, Dutse.
Email: email@example.com, GSM No. +2348031317910
Prof. Kabiru Isa Dandago
Department of Accounting, Faculty of Management Science,
Bayero University, Kano.
Email: firstname.lastname@example.org, +2348023360386
This paper is designed with the specific aim to assess the extent of reliance by auditor while conducting
substantive test on compliance test as quality audit is conducted in Nigeria. A survey design was adopted and data was collected using interview conducted on 2 Accountancy firms based in Kano metropolis. A thematic method of analysis was employed. The study discovered that effective compliance with statutory regulation help auditors in conducting substantive test to rely on compliance test. There are challenges faced by auditors in conducting an audit engagement mostly in public sectors, and the study further discovered that there is poor co-operation between management of some client organization with the auditors. The paper recommends that organisations are to abide by the requirements of statutory regulations; and that qualified and competent personnel need to be employed in order to strengthen the level of internal control system.
Key words: Compliance Test, Internal Control System, Substantive Test, Quality Audit.
DOWNLOAD FULL TEXT HERE