In this paper an attempt is made to demonstrate the application of auditing standards on auditor’s performance. The study involves firms in Nigeria. A 13-item questionnaire constructs by the researchers, 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 ordinary least square (OLS), 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.
Keywords: Auditor, International Auditing Standard, audit firms and Nigeria auditing standard
