Role, Duties and Responsibilities of Auditors

  • Introduction
  • Types of Auditors
  • The American Law Governing Auditors’ Responsibilities
  • Indian Situation
  • Naresh Chandra Committee
  • Companies (Amendment) Bill, 2003
  • Companies (Auditors Report) Order (CARO), 2003
  • Corporate Governance and Internal Auditors
  • Cost Audit Methodology
  • Quality Audit


Ethics and values get short shrift in business in two ways; first, by the failure of management and second, by the failure of auditors. Auditors who are expected to be the watchdogs of the organisation are often bought in by managements through some profitable assignments. This has led to the rise of the concept of corporate governance which is about promoting corporate fairness, ...

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