1.0 INTRODUCTION
This research work will be concentrating on audit planning and control and also represent an extensive study of audit procedure in some selected accounting firms for improving auditing concepts in practice.

1.1 OVERVIEW/ BACK GROUND OF STUDY
The practice of auditing in a primitive term can be said to be also as old accounting itself but auditing as it exist today was established only in a latter part of the nineteenth century (Holmes 1947 p.40).
Attwood (1986 p. 120) saw the development as a result of competing of form of business which grew tremendously from the dominated by sole proprietors to that dominated by limited liability companies with the separation of the providers of capital for a business (shareholder) are it is management (directors) there developed a need for an independent examination of account to safe guard shareholder interest which necessitated the passing of the first companies act in 1844 which was introduced by Gladstone culeys (1953 p20)
Owing to the auditors qualification and independence the 1844 Act was repecced and replace by 1856 Act.
The 1956 act introduced the idea that the auditor need not be a shareholder as well provided a set of model regulzation which a company was not found to adopt. The companies act 1877 made the appointment or the auditor compulsory for banking companies and this was finally extended to all companies through the 1990 act prior the 1992 the auditors reports was defended to cover profit and loss account while the 1984 Act extended it to profit and loss disclosure requirement.
On the Nigeria front, the companies Act 1968 provides guidelines for auditor operation and was designed to regulate the affairs of the companies industrial and commercial enterprises to promote corporate government and ensure accountability
The companies and Allied matter decree 1990 (CAMD). The current Nigeria law in this content. the study intends to appraise audit planning and control through a study o audit procedure of selected accounting firm.

1.2 OBJECTIVE O THE STUDY
Through the audit procedure employed by various account6ing firms apparently various slightly from to firm each of the producers should confirm to international auditing principles and standard. A common line is that each audit starts with a predetermined (tailor made) audit plan and control for audit firms.
1. This study tends to achieve the following a through appraisal of the audit planning control procedures that are employed by most accounting firms.
2. Establishing the level of efficiency and effective of audit planning and control. In most of the accounting firms examing and suggested solution to the problems that hinder adequate audit plan and control.
3. Establishing that qualified audit staff facilitate audit planning.
4. Creating awareness and enlighten clients and their staff o their responsibilities to auditors.

1.3 STATEMENT OF PROBLEM
Even in developed countries the form and extent of detailed audit planning and its control, in order to facilitate an audit work have never been prescribed , rather individual auditors had procedure for all type of audit assignment and to establish good practice for them selves s lee (1972 p. 58) also constrain and difficulties uncontested in audit planing and its control as well as in all actual performance of audit work which extensively affects qualitative auditing will be highlighted.
Winter (1947) expressed that the procedure to be used largely depends on the size or the quality firms and on whether the firm is a new or an old client.
However, this research work will be evaluating audit planning and control of same selected accounting firms and will attempt to livesligate the following:
i. To identify the audit procedures of planning and control employed by most accounting firms.
ii. To examine the constraints militating against adequate and effective audit planning and control by accounting firm.
iii. To determine if the procedure is efficient and effective in scope
iv. To determine the adequate and compliance to audit planning and control through out the audit work.
v. To establish if there is any significant difference in the producers employed by most accounting firm.
vi. To determine the effect of qualified audit staff that is the quality of human resource involved audit work.

1.4 RESEARCH HYPOTHESIS
It is always useful to make conjectural statement about the relationship between two or more variable in a project work. Such statement may be true or may not be done. It can not be taken as a statement of fact except if cley are treated.
1. NULL HYPOTHESIS: The application of the auditing procedure of planning and control is not adequate for achieving audit aim.
2. ALTERNATIVE HYPOTHESIS Hi: The application of the auditing procedure of planning and control is adequate for achieving audit aims.
3. NULL HYPOTHESIS Ho: There is no relationship between the audit fees and level of planning And control.
4. ALTERNATIVE HYPOTHESIS HI: there is relation ship between the audit fees and the level of planning and control.
5. NULL HYPOTHESIS Ho: The employment of qualified and experienced audit staff has not resulted on the effective audit planning and control.
6. ALTERNATIVE HYPOTHESIS Hi: The employment of qualified and experienced audit staff has resulted on the effective audit planning and control.

SIGNIFICANCE OF THE STUDY
The importance of the study is to look into audit planning and control of selected accounting firms and a through study of various audit procedure employed is saving audit problems.
A part from the above obligation, the study also based the usefulness to various categories of users who may want to make reference from time to him.
The study will also be of benefit those to auditors aspiring to be qualified auditors, law makes and lastly all the accounting students in all Higer institution or learning .

RESEARCH QUESTION
1. What are the audit procedure of planning and control employed by most accounting from?
2. What are the level of efficiency and effectiveness of audit planning and control in most accounting firms?
3. What are the problem that hinder adequate audit plan and control?
4. What are the solution to these problem?
5. Does the clients and their staff know the responsibilities of the auditors?
6. What are the effect of qualified audit staff involved in audit work./

SCOPE AND LIMITATION
A lot of difficulties were encountered in obtaining information for this study. Out of eight accounting firms approached only five accepted while three refused and based their excuse on time. Constraints and indispensability.
Audit time table were not scheduled audit visits by audit staff., also certain information were not easily accessible to the research as clearance must be obtained by the train before such information where given.
Other constraint encountered were as a result of time and finance which militated against the timely collection of data and completion of this research work.

DEFINITION OF TERMS
AUDITING:
This is the examination of statement and records already prepared by management . the audit is performed in order to ascertain the accuracy integrity and authenticity of they statement record and document.
ACCOUNTING:
This is the science and art of systematically recording presenting and interpreting the financial fact of an individual enterprise.
AUDITING PROCEDURE
These are acts to be performed by counting firm during the course an examination by applying proper techniques and also constitute the course of action available in determining the valichty of standard and principles.
AUDIT PLANNING
It is a process of preparing a written outlay of course of action for carrying out an audit showing the step by step line of action for audit staff taking into consideration areas that might require special attention and with audit constraints as well as interoperation with other non auditing work to be completed by the audit firm within the same span.
AUDIT CONLOR
This is direction and supervision of the audit staff and the review of the work done by the audit staff.

ACCOUNTING FIRMS :
They are professional firs of accounts who prepared companies financial statement that are either or lacks basic accounting individual enterprise.
ACCOUNTING :
This is the science and art systematically, recording, presenting and interpreting the financial facts of an individual enterprise.
MISAPPROPRIATION :
This is a term that is commonly used to designate fraud, but legally there is no such act. It can be said to be money that Is wrongly apropriated as a result of theft or embezzlement.
CLIENT :
An entity with which the firm has contracted to perform professional service in his research work, client generally refers to an entity that has engaged a firm to perform a audit work in his financial statement.
INDEPENDENCE :
Not dependent on or controlled by other persons or other thing not relying on other before taking decision.