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Summary
This study investigated the relationship between auditing and investigation's impact on Nigeria's small and medium-sized businesses. The following conclusions were made throughout the research study: i. There is a significant and positive relationship between inadequacy of financial records and the auditing and the performance of SMEs in Edo State. ii. Absence of regular Statutory Auditing affect performance of Small and Medium Scale Enterprises in Nigeria. iii. The availability of financial resources to employ an auditor has an impact on the performance Small and Medium Scale Enterprises in Nigeria. iv. There is a significant relationship between the strength of the accounting and internal control system and performance of Small and Medium Scale Enterprises in Nigeria.