AFENI OLUWAFEMI2023-09-222023-09-222003-06-06https://teras.ng/api/asset/document/af5375dc-7591-4008-a197-459aae4b5daahttps://teras.ng/catalog-item/8e6ece64-d90a-4028-8198-da14f907cb79http://dspace.teras-network.net:4000/handle/123456789/35002The need for research is based on the growing demand on the work of the Auditor in deciding for investment activity, stewardship, accountability and management appraisal. These factors underscore the need to uphold the standard of audit work. In rercent years, the failures experienced in the banking industry has been partly blamed on the Directors and much more on the Audtors. In the light of this, there is need to give attention and proffer solutions to various professional risks that the auditors face as they strive to create value in the process of corporate governance.Undergraduate Theses