The Effects of Audit Evidence on the Audit Report of Commercial Banks in Nigeria

？Purpose-The research paper evaluates audit evidence effects on the audit report of commercial banks within Nigeria.Design/Methodology- Data for the study were obtained from primary sources (questionnaires). Data was gathered via questionnaires regarding the sufficiency, reliability and relevance of audit evidence in the commercial banks.Findings- The research findings revealed that, audit evidence when looked at holistically have a major influence on audit report of commercial banks in Nigeria. However audit evidence when looked at individually do not have any significant effect on audit report of commercial banks in Nigeria.Recommendations- The researcher then recommends that, study should be carry out on insurance companies and investment firms.