Public Private Partnership is a way for governments to work with private companies to provide services. This article talks about how PPP can help countries like Nigeria develop economically. The researchers looked at different definitions and advantages of PPP. They found that while PPP can bring in private money and expertise, it also involves giving up public assets and future revenue. To make sure PPP projects are successful, it's important to be transparent, fair, and careful in decision-making. Public auditors play a key role in making sure PPP projects benefit the public and share risks and rewards fairly. The researchers recommend creating guidelines for auditing PPP projects to avoid problems.