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 CONTENTTitle ageiiApproval pageiiiDedicationivPrefacevAcknowledgement viTable of content vii
CHAPTER ONEIntroduction1   11.1Background of the study
1.2Statement of problem   11.3Purpose of study2
1.4Significance of the study21.5Limitation of the study31.6Problem of small scale business organization          3
CHAPTER TWOReview of related literature62.1Preamble62.2 Auditing and duties of auditors 62.3Audit evidence and sources of audit evidence         82.4Management audit efficiency audit as a scale trader and purposes by audit.92.5Investigation and kinds of investigation102.6Potential client for investigation162.7Stages involved in carrying out investigation172.8Investigation of fraud 192.9Investigation period to acquisition  20
CHAPTER THREE3.0Areas of investigation  223.1Conclusion  273.2Recommendation  28Bibliography  29