The document outlines the roles of various entities in auditing in India. It discusses the Reserve Bank of India, Central Government, Insurance Regulatory and Development Authority, Registrar of Companies, Comptroller and Auditor General of India, Ministry of Corporate Affairs, Audit Committee, and Securities and Exchange Board of India and their respective responsibilities in assessing audit performance, directing special audits, regulating investment of funds, investigating company affairs, accessing records, enforcing internal controls, ensuring transparency and compliance with regulations.