ABSTRACT
The emerging demand for Contract Auditing of most projects procurement efforts in Nigeria has raised the relevant question as to which profession was best suited to expertly provide these services. Conflicting claims for contract auditing services among relevant professionals prompted this study. The study assessed, from the Quantity Surveying point of reference, the perception of contending professionals to the provision of these services. Three hypothesis were tested at five percent (5%) significant level, to find out if the various professions had differing understanding of what professional contract auditing constitutes; the various professions agreed that the Quality surveying profession was best suited to perform the service of contract auditing in Nigeria; the professions were in agreement that an overlapping relationship exist between the services of Quantity Surveying and those of contract auditing. The study concluded that the relevant professions were of the view the view that the Quantity Surveying profession is best suited to perform the service of contract auditing in North-west Geopolitical Zone of Nigeria and Nigeria at large. It is therefore, recommended that the Quantity Surveying profession should prepare and empower herself/itself to be able to expertly provide such services to the clients