It is the responsibility of the management of a company to prepare their Accounts while it’s the responsibility of the auditor to form an independent opinion on the said account by going through the accounting records and procedures, obtaining information about the organisation, making sure the book of accounts are in agreement with the Financial Statement and in compliance with rules and regulations guiding the operations of the organisation.

What is stated above is what Audit unit at Positive F.M, Akure does as well.