Auditors’ Role in Corporate Governance of India’s Business Perspective

Sarbapriya Ray


Corporate governance has become a ‘buzzword’ in the current global business literature. The corporate entities are assuming a mounting role in different spheres of economic activity. Separation of ownership from management and limited liability of members are the two major facial appearance of corporate bodies that necessitate giving a separate thought to the governance of these organizations. The concept of corporate governance has become widely circulated because of audit failure. The basic objective of audit process is to ensure that the operations of an enterprise are carried out in good faith by the management without using the resources to satisfy self-interest. Against this backdrop, the present study aims at analyzing the role of auditors in the corporate governance of India’s corporate houses. The external auditor’s responsibilities in corporate governance are fundamental complements in helping to achieve the desired aims of corporate governance.

Keywords: Corporate, governance, auditor, financial scandal, India.

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ISSN (Paper)2224-5731 ISSN (Online)2225-0972

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