ROLE OF EXTERNAL AUDITORS IN THE ACTIVITIES OF BUSINESS ORGANIZATION (A CASE STUDY OF AMOPE ASSOCIATES)

ABSTRACT The study examines the role of external auditors in fostering financial transparency and accountability in business organizations, with Amope Associates serving as a case study. In today's complex financial landscape, external audits are integral to providing stakeholders with an unbiased view of a company’s financial health, thereby facilitating trust and informed decision-making. The primary objectives of this research are to identify the challenges faced by external auditors, evaluate the contributions of the audit process to organizational transparency, and assess the impact of audit findings on decision-making within Amope Associates. A quantitative approach was employed, using a structured questionnaire distributed among 109 respondents, ensuring robust and reliable data collection. Descriptive, correlation, and regression analyses were applied to uncover key insights into the auditors' roles, particularly in maintaining audit independence amid increasing consultancy functions and technological advancements. The findings contribute to a nuanced understanding of how external audits reinforce financial integrity, support regulatory compliance, and uphold stakeholder trust. This research holds significant value for auditors, regulatory bodies, and corporate governance advocates, offering insights to strengthen audit practices and policies in Nigeria and similar emerging markets.