EFFECT OF AUDITING SKILLS ON SMALL BUSINESS PERFORMANCE: A STUDY OF SMALL BUSINESSES IN ANAMBRA STATE, NIGERIA

Small and medium-scale enterprise is a ubiquitous part of the business world. SMEs have been widely implicated in growth development Nigerian economy. However, sector has fraught with several challenges. Indeed, financial management one primary limitations associated collapse underperformance small businesses. Thus, present study aimed to investigate performance Anambra State Nigeria based on auditing skills. The adopted cross-sectional survey. A total seventy-nine operators were randomly selected from Onitsha hub participated study. self-developed instrument was used as measure. Simple linear regression analysis for data analysis, it found that skills significantly predicted SME performance. Implications recommendations are discussed.