THE ROLE OF THE AUDITOR IN SMALL BUSINESS ORGANIZATIONS (A Case Study of Some Small Businesses in Calabar)

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