ABSTRACT
Balance sheet audit are established to know the state of affairs of company’s. it is necessary and assist the auditor to solve problems arising as a result of post balance sheet events. Lastly, with the help of the balance sheet audit the auditor has been able to allocate time for the assessment of a company’s asset and liabilities failure of which affect the report of the auditor. The question is, how is it useful to an auditor.
    It is the aim of this research work to find out in the balance sheet audit. This research work has three chapters.
    Chapter one contains a general discussion of the balance sheet audit as seen by different people. It went further to state the problem and draw a particular attention to how important the research is. The definition of auditing and make necessary note on balance sheet audit, importance and audit report is in chapter two.
    Finally, summary of findings on the whole research project recommendation and conclusion will be provided.