4: Why Should Decision Makers Trust Financial Statements? Last updated Save as PDF Page ID51270 4.1: The Need for the Securities and Exchange Commission4.2: The Role of the Independent Auditor in Financial Reporting4.3: Performing an Audit4.4: The Need for Internal Control4.5: The Purpose and Content of an Independent Auditor’s Report4.6: Accounting ethics4.7: End-of-Chapter Exercises