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hi everyone im kingsley today im going to talk about the relationship that exists between shareholders directors and auditors of a company in my previous videos I explained what is meant by accounting and I will learn there are two main branches of accounting financial accounting and management accounting financial accounting mainly aimed at preparing general purpose financial statements to provide information about the companys financial result financial position cash flows and changes in owners equity today Im going to talk about one of the relationship that exists between the Shia hold as the main user of financial statement and the directors as the preference of financial statement and the auditor who are investigate and provide an opinion on the financial statements well well move to our first side so in a corporate Satyam in a company right the main image training companies the Shia holder so shareholders are the people who invest their funds in a Commercial Code Misha hold