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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