The study assessed the auditory processing abilities and the cognitive skills in children with specific learning disability. It investigates the top-down or bottom-up influence on auditory processing. Using a test battery approach, the association between cognitive skills (verbal working memory and attention) and auditory processing abilities (auditory closure, binaural integration and temporal processing skills) has been measured. The results revealed that cognitive processes significantly affect the bottom-up auditory perception. The effect of cognition was more evident in speech processing than non-speech signal processing. These findings may be useful in designing appropriate therapeutic protocol for children with specific learning disability.