Most times there arises conflict as regards what auditors perceive as auditing and what users perceive as auditing.

Users of financial statements feel that an audited account shows that the company has a clean bill of health; the company account is devoid of error, that issue concerns a public limited liability company. This book centres on small, medium scale companies.

What kind of activity/activities is your company into? Don't worry; you don't need to panic about that. Audit fees are an expense that erodes the profit made in the period, most of the time, firms employ auditors because of errors, irregularities and fraud.

Audit fees are cost charged in the expense profile of a company and I want to let you know that this expense is avoidable because it's not statutorily required to have your account audited, but for accurate record system, auditors are employed but I tell you categorically that you can audit and examine your own financial records and account yourself even without an accounting, or finance background.

This Company was your idea. The firm was financed and is being managed by you. So, in spite of your background, you are in charge. You know the staffs, you understand the technicalities of the business and that is why despite the harsh business environment, your firm is still above waters.

So, you are in control. You may have delegated some sensitive aspect of your business to employees who possess the expertise especially the account/finance department. You can examine your records without bias or prejudice against any of your staff.

This books will help you to understand how financial operations should be carried out.

Aaron Efuribe