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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition dot-com corporate governance and Auditor regulation corporate governance can be defined as the way in which companies are directed and controlled now ordered has a part to play in that because of course every year the company must polish its financial statements the auditors to an independent examination of that report for the shareholders so at least once a year the shareholders should be confident of getting financial information which will tell them how the company is done and tell them how the directors have performed but of course there can be over a year between one set of financial statements the next between one ordered report and the next and an awful lot can happen in a year and of course there arent fortunately many many cases of companies in very large companies going unexpectedly into liquidation perhaps just through bad management perhaps through b