Özet:

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

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