The Effect of Non Audit-Services on Auditor’s Professional Scepticism: Stakeholders Perceptive

Abstract

This study investigates the effect of the provision of non-audit services on Auditor’s professional scepticism evidence from accounting practitioners in Abia State. The study used the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN) domiciled in Abia State. The data for the study were generated from primary source: questionnaires were the major instrument for data collection. The instrument was subject to both content and faces validity by experts. Three questions were structured in Likert scale form and the formulated hypotheses were tested with ordinary Logistic regression using SPSS package. The study found that non-audit services have no effect on auditor’s scepticism, the auditor’s objectivity during his course of audit procedure. The study therefore recommends that the audit committee should have full oversight of the auditor’s scepticism including the nature and extent of the work they do and their fees. The auditors been a professional should strive to maintain his integrity during the course of his duties bearing in mind that good name is better than riches. The audit committee should make his charter public and this should give investor information about how the audit committee chooses its auditors and how it decides the type of services they can provide.