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