THE NEED FOR AUDITING AND INVESTIGATION IN SMALL SCALE BUSINESS ORGANIZATION WITH PARTICULAR REFERENCE TO PENTAGON SHOPPING CENTER ENUGU

INTRODUCTION

Auditing is the process of investigation into the financial records prepared in an organization to ascertain the correctness of the financial statement.

Investigation can be described as an inquiry commissioned by a client for some of his purpose. The preparation of the seconds of small scale business organization involves the bringing together of the control system

This idea of auditing come into being when a series of company acts Commencing in 1844 gradually developed and incorporated as a result of the need of examining the stewardship account by independent exports called auditors which should then report annually the result of the finding.

TABLE OF CONTENT

Title ageii

Approval pageiii

Dedicationiv

Prefacev

Acknowledgement vi

Table of content vii

CHAPTER ONE

Introduction1 1

1.1Background of the study

1.2Statement of problem 1

1.3Purpose of study2

1.4Significance of the study2

1.5Limitation of the study3

1.6Problem of small scale business organization 3

CHAPTER TWO

Review of related literature6

2.1Preamble6

2.2 Auditing and duties of auditors 6

2.3Audit evidence and sources of audit evidence 8

2.4Management audit efficiency audit as a

scale trader and purposes by audit.9

2.5Investigation and kinds of investigation10

2.6Potential client for investigation16

2.7Stages involved in carrying out investigation17

2.8Investigation of fraud 19

2.9Investigation period to acquisition 20

CHAPTER THREE

3.0Areas of investigation 22

3.1Conclusion 27

3.2Recommendation 28

Bibliography 29

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APA

Ugwu, A. (2018). THE NEED FOR AUDITING AND INVESTIGATION IN SMALL SCALE BUSINESS ORGANIZATION WITH PARTICULAR REFERENCE TO PENTAGON SHOPPING CENTER ENUGU. Afribary. Retrieved from https://track.afribary.com/works/the-need-for-auditing-and-investigation-in-small-scale-business-organization-with-particular-reference-to-pentagon-shopping-center-enugu-4875

MLA 8th

Ugwu, Anderson "THE NEED FOR AUDITING AND INVESTIGATION IN SMALL SCALE BUSINESS ORGANIZATION WITH PARTICULAR REFERENCE TO PENTAGON SHOPPING CENTER ENUGU" Afribary. Afribary, 29 Jan. 2018, https://track.afribary.com/works/the-need-for-auditing-and-investigation-in-small-scale-business-organization-with-particular-reference-to-pentagon-shopping-center-enugu-4875. Accessed 24 May. 2026.

MLA7

Ugwu, Anderson . "THE NEED FOR AUDITING AND INVESTIGATION IN SMALL SCALE BUSINESS ORGANIZATION WITH PARTICULAR REFERENCE TO PENTAGON SHOPPING CENTER ENUGU". Afribary, Afribary, 29 Jan. 2018. Web. 24 May. 2026. < https://track.afribary.com/works/the-need-for-auditing-and-investigation-in-small-scale-business-organization-with-particular-reference-to-pentagon-shopping-center-enugu-4875 >.

Chicago

Ugwu, Anderson . "THE NEED FOR AUDITING AND INVESTIGATION IN SMALL SCALE BUSINESS ORGANIZATION WITH PARTICULAR REFERENCE TO PENTAGON SHOPPING CENTER ENUGU" Afribary (2018). Accessed May 24, 2026. https://track.afribary.com/works/the-need-for-auditing-and-investigation-in-small-scale-business-organization-with-particular-reference-to-pentagon-shopping-center-enugu-4875

THE NEED FOR AUDITING AND INVESTIGATION IN SMALL SCALE BUSINESS ORGANIZATION WITH PARTICULAR REFERENCE TO PENTAGON SHOPPING CENTER ENUGU

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