Mountain Top University Library

The study focused on the impact of revised internationals standards on auditing on auditors performance in Nigeria. The study explored some selected audit firms in ikeja Lagos state Nigeria. A questionnaire constructs by the researcher, validated by two experts and which has an internal consistency co-efficient of 23 percent served as the instrument of data collection. This study, empirically using Chi-Square, reveals that the external auditors in Nigeria are complying with standards and many criticisms were directed to International Auditing Standards. Consequently, the research suggests the need for more interpretations, clarifications and improvements to be more applicable and suitable for the Nigerian auditing environment.