An audit is the independent examination of and the expression of an opinion on the financial statement of an enterprise by an appointed auditor in accordance with relevant statutory obligation and professional requirement. The problem faced by auditors in auditing a small scale business include; lack of effective internal control in most small organization, the auditors of small scale business are not given total independent in carrying out their duties. The objectives of the study is to examine that documents necessary for proper auditing present a true and fair financial statement. The main objective is to ensure that small scale business adhere strictly to audit principles in carrying out their operation. Based on the research carried out it was found that most small scale enterprises do not normally keep proper books of accounts, and where they keep their are in complete in nature, that small scale enterprises do not always have annual stock taking under that supervision if independent person. This position study recommended that the auditor should maintain his position of independence as much as possible. He should bear in mind that outside parties rely on the statement being certified by him, to show true and fair view of the position of the company at the end of accounting period. Also the auditors are required to exercise due care in planning, performing, evaluating the result of audit procedure, writing audit report and they should ensure proper degree of skepticism to achieve reasonable assurance so that materials error, fraud and irregularities will be detected.