AF432 - Pronouncements of the Australian Professional Accounting Bodies - Essay Writing - Auditing Assignment Help

Assignment Task

Assignment Topic

Evaluate the pronouncements of the Australian professional accounting bodies (e.g. APES110, etc) and regulations (e.g. CLERP 9) that were implemented following the corporate collapses in the early 2000s, then search the literature and develop arguments (supported by appropriate literature), whether the auditor’s role and duties to safeguard the integrity of financial reports have improved through the extensive range of guidelines, standards and regulations. Should the auditors be made liable for accounting misstatements and to what extent should they be made liable? (Consider the business risks and threats to the auditors if they were made liable for accounting misstatements that might prevent them from providing the assurance that is needed). Finally, identify weaknesses (if any) in the current regulations and professional guidelines and make recommendation(s) that may help strengthen them in order to maintain or improve the auditor’s role and duties in safeguarding the integrity of financial reports. (Consider both the strengths and weaknesses of your recommendation(s) and the consequences they may have on the audit environment).

It may help to read articles on the impact of the US Sarbanes-Oxley Act on the performance of auditors as its pronouncements are more stringent on auditors compared to CLERP 9.

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