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THE ROLE OF THE AUDITOR IN SMALL BUSINESS ORGANIZATIONS (A CASE STUDY OF SOME SMALL BUSINESSES IN UYO)

ABSTRACT

Just like large organizations, small and medium scale businesses need auditors to survive. The role of auditors in helping small business owners keep accurate and concise financial records cannot be underestimated in corporate Nigeria today.   Concerning Methodology, data was collected by means of questionnaire. The collected data were analyzed with the aid of percentages. Further analysis was done on relevant information. The statement of research hypothesis was tested using chi-square distribution. The use of internal control questionnaire and evaluation forms by auditors, to ascertain and evaluate the strengths and weaknesses of internal control systems of business organization, with a view to determining the degree of reliance to be placed on the internal control system, is a major finding of this research. 

TABLE OF CONTENT 

Title page 

Certification

Dedication 

Acknowledgement

Abstract 

Table of contents   

CHAPTER ONE:

Introduction

Background of the study 

Statement of the problem

Objectives of the study

Scope of the study

Statement of research hypothesis

Significance of the study

Limitations of the study

Method of data analysis 

Definition of terms 

References   

CHAPTER TWO:

Literature Review

Introduction 

Business organisation- an over view 

Nature of auditing 

Purpose of auditing

Objectives of auditing

Types of audit 

Qualities of an auditor

Responsibilities of auditors 

Appointment of auditors

Removal of auditors 

Qualification of an auditor 

Rights of an auditor 

Remuneration of auditors 

Duties of an auditor 

Resignation of appointment 

Auditors report 

Professional considerations

Role of auditors in business organisation

Qualities of financial accounts 

Internal auditing in business organisation 

What internal auditors do

Audit approach 

References   

CHAPTER THREE:

Research Methodology

Introduction 

Research design 

Sources of data collection 

Instrument for data collection

Data presentation and analysis

Chi-Square (x2) Decision rule

References   

CHAPTER FOUR:

Data Presentation and Analysis

Introduction 

Analysis and interpretation of data 

Test of hypothesis 

Accounting service 

Verification of financial statement References      

CHAPTER FIVE:

Summary of Findings, Recommendation and Conclusion

Introduction 

 Summary of findings

 Recommendations 

Conclusion

References   

Bibliography   

Appendix

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