Why should an auditor make decisions in the public interest rather than in the interest of management? This is what I have so far. What else can I use?

Question

They are made in the interest of all current and potential (public) shareholders.... if a company makes the decision to go public that means they are liable to the public that invests in them.... if a company wanted to only worry about their own interests then they should have stayed a private company and not asked for public financing through investment in their stock

Answer 1

Don't you think there are ethical and legal values involved here for a private company?

The public interest also includes fair taxes paid to governments. If the books are "cooked" then the public doesn't receive the taxes that are due from a company.