The Role of the Auditor in Small Business Organizations (a Case Study of Some Small Businesses in Uyo)

The Role of the Auditor in Small Business Organizations (a Case Study of Some Small Businesses in Uyo)

The Role of the Auditor in Small Business Organizations (a Case Study of Some Small Businesses in Uyo)


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Abstract on The Role of the Auditor in Small Business Organizations (a Case Study of Some Small Businesses in Uyo)

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.


Title page                                                                                
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     

CHAPTER TWO: Literature Review
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     

CHAPTER THREE: Research Methodology
Research design                                                                                 
Sources of data collection                                                      
Instrument for data collection
Data presentation and analysis
Chi-Square (x2)
Decision rule

CHAPTER FOUR: Data Presentation and Analysis
Analysis and interpretation of data                                  
Test of hypothesis                                                                             
Accounting service                                                                       
Verification of financial statement

 CHAPTER FIVE: Summary of Findings, Recommendation and Conclusion
Summary of findings








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