Auditors have the fiducial and moral responsibilities of ensuring that the financial records present a true and fair position of the company. Whereas this reporting is the expected norm, in practice, auditors’ independence is at times compromised due to various conflict of interest that arise during the auditing process. This paper will give a review of the audited financial reports presented by Nestle in 2015 and determine the accuracy, fairness of figures, transparency, and conflict of interest between the management and auditors personal goals in the presentation of these reports……………………………..

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