AN ASSESSMENT OF THE ROLE OF AUDITING SKILLS ON THE BUSINESS PERFORMANCE OF SMALL BUSINESS OPERATORS IN THESOUTH-EAST OF NIGERIA

The present study aimed to assess the role of auditing skills on the business performance of small business operations in South-East Nigeria. The study adopted a cross-sectional survey. A total of one hundred and five (105) small business operators were randomly selected from Aba and Onitsha business hub in the South-East of Nigeria participated in the study. A self-developed instrument was used as a measure. Simple linear regression analysis was used for data analysis, and it was found that auditing skills significantly predicted positive business performance. Implications and recommendations are discussed.