The article discusses how external auditors work with management of public interest entities to ensure financial stability and accuracy. Auditors provide reliable information on the entity's financial status, results, and compliance with laws. They communicate with an audit committee to report on their independence, methods, and findings. The audit report may show an unqualified, qualified, adverse, or disclaimer opinion. Management uses this information to adjust internal controls and financial statements. Overall, audits help public interest entities make informed decisions and maintain compliance with regulations.