ISSUES IN BEHAVIOURAL AUDITING: A SURVEY OF LITERATURE

Abstract

The broad objective of this study is to review literature on issues in behavioural auditing. Specifically the study review issues relating to auditors’ behaviour in the discharge of their responsibilities in Nigeria.The study adopts library research design whereby extant literature on behavioural auditing was reviewed.From the survey of literature, the study observed that auditor’s judgement, auditor’s decision making and auditor-client relationship are issues relating to auditors’ behaviour in the discharge of their responsibilities. The study concludes that audit firms should always consider the mood of members of audit team before assigning audit engagements or assignments to them since mood have influence on how auditors behave and carry out their audit assignments. The study recommends that auditors should be made to take training on sociology, psychology and philosophy because it will go a long way in enhancing their approach in dealing with human behaviour and behavioural issues at any given situation. The study suggests that there is need for further empirical studies on behavioural auditing in Nigeria since it is yet to be fully appreciated and further studies should also be carried out from the perspective of the audit client