This work examines the roles auditors play in public and prelate companies  WALCON Nig Ltd is benign used as a case  study because it happens to be a company with an audit department and also ahs grid reliance on the work of both the internal and external auditors.  The sample for this work includes some library materials and also source data were collected through responses to the questionnaires distributed to staff of the company.

The findings show that auditors have made a very good impact in most companies and there is no don’t that moral companies will recommend the performance of the auditors. The finding also  show that in future more companies will require the services of auditor  and third parties liabilities on auditors will be few.

This work also points out the hindrance which the auditors encounter in their bid to carry out the duties and responsibilities given to than by the act and also made some recommendation on some measures to be taken to solve the problems.