dear friends , as we know in our country black money is generated circulated through various dummy company and auditor is selected by the owner of the company . most of the small company manage their auditor and auditor is also manage himself for fees and they loose their integrity but the same auditor when selected by cag or RBI then they Do their duty with full of honesty . therefore to increase in honesty & Integrity in auditing profession ROC must come forward and select auditor for company according to their profile . what is your view ?