Abstract
This study is based on the impact of Auditing in Government Parastatals using Enugu State Agricultural Development Programme; located at Okpara Avenue as a study guide. The entire work is divided into 5 chapters and the data for the study was collected using both primary and secondary sources, questionnaires, textbook literally material and journals respectively. The population of the study is 150-whole the sample size was derived by the use of YARO YAMANI 1964 formular and it gave 109. The data collected were presented in tables using simple percentage and averages; then the hypothesis of the study was tested using chi-square formular. The finding of the study was that auditing has great impact on the activities of government parastatals; through checkmating irregularities and that whether the management should rely on the report generated by the auditor; finally what is management perception on the role of the auditor in the prevention and detection of fraud in a government parastatals. In the end, the researcher made some useful recommendation to the parastatals; views that will encourage the full utilization of auditing and auditors as tools in their activities and actualization of accountability in the parastatals.
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