INTRODUCTION 

The “true and fair view concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subjected to serious debated  on their meaning use and importance. The other is presently fare in conformity with vernally accepted accounting principles. While the former is closely identified with judgment and is used in the united kingdom, nigeran and toehr countries, the later is the standard for united state (US) financial reporting and tends to be more  rule based (hopwood, page and turely 19900. 

CHAPTER ONE 

1.0 INTRODUCTION 

1.1 BACKGROUND OF THE STUDY 

1.2 STATEMENT OF THE PROBLEMS 

1.3 OBJECTIVES OF THE STUDY 

1.4 RESEARCH QUESTION 

1.5 HYPOTHESIS 

1.6 SIGNIFICANT OF THE STUDY 

1.7 SCOPE AND LIMITATION OF THE STUDY 

1.8 DEFINITION OF TERMS 

CHAPTER TWO

REVIEW OF RELATED LITERATURE

2.1 MEANING  OF THE TRUE AND FAIR VIEW CONCEPT 

2.2 THE MEANING OF FAIRLY PRESENTED, IN ACCORDANCE WITH GAAP. 

2.3 COMPARING TRUE AND FAIR VIEW AND PRESENT FARILY IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 

2.4 THE GLOBALIZATION OF FINANCIAL REPORTING; INTERNATIONAL ACCOUNTING STANDARDS COMBINING TRUE AND FAIR VIEW” WITH PRESENT FAIRLY IN CONFORMITY WITH GAAP

2.5 AUDITOR REPORT AND TRUE AND FAIR VIEW

2.6 TYPES OF AUDIT OPINION

2.7 LEGAL VIEW OF “TRUE AND FAIR VIEW: CONCEPT 

2.8 A MESSAGE TO THE AUDITOR ON ‘TRUE AND FAIR VIEW’

2.9 A SAMPLE OF AUDIT REPORTS 

2.10 AUDITOR REPORT AND OPINION SHOPPING 

CHAPTER THREE

RESEARCH DESIGN AND METHODOLOGY

3.1 RESEARCH DESIGN 

3.2 DESCRIPTION OF RESPONDENTS 

3.3 SOURCE OF DATA 

3.3.1 PRIMARY SOURCE OF DATA 

3.3.2 SECONDARY SOURCE OF DATA 

3.4 POPULATION AND SAMPLE SIZE DETERMINATION 

3.5 METHOD OF INVESTIGATIONS 

CHAPTER FOUR 

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA 

4.1 ANALYSIS OF DATA 

4.2 TESTING OF HYPOTHESIS 

CHAPTER FIVE 

SUMMARY OF FINDING, CONCLUSION AND RECOMMENDATIONS 

5.1 SUMMARY OF FINDINGS 

5.2 CONCLUSION 

5.3 RECOMMENDATIONS