Roles Of Auditors On Organisational Performances Of Manufacturing Firms

ABSTRACT In recent times there has been much discussion about the independence of Auditors; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence rules promulgated by the Securities and Exchange Commission (SEC) have all attempted to clarify and strengthen auditor role on the financial statement for good decision making.  Also in the medieval era financial statements were not necessary and hence financial statements were not  prepared either used to make decisions. But with the recent developmen…