• From a search of the academic literature,

| March 17, 2019

Required:
•    From a search of the academic literature, discuss risk and independence with a view to understanding  where  key audit risks, and threats to auditor independence really lie.  What is it exactly that undermines auditor independence.
•    Review the literature on the failure of Enron, Worldcom and Lehman Bros and what lessons have been learnt by the accounting profession from these collapses.

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