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
