Critical Essay: Corporate Collapses in Australia: Case of Harris Scarfe

The individual assignment aims to give you an understanding of real life auditing issues and an appreciation of the link between theory and practice. It attempts to foster your research, critical analysis and written communication skills.


Students are required to read “Corporate Collapses in Australia: Case of Harris Scarfe


( and conduct additional relevant research on issues disclosed in the article.



Your essay should cover the following:


  1. discuss three audit issues (such as independence, ethics and roles of audit committee) that arose during the Harris Scarfe collapse.


  1. critically discuss the relevance (if any) of the developments following Harris Scarfe (for example the Corporate Law Economic Reform Program, CLERP 9 ) to Australian Auditors.


Students must reference at least 8 academic journals (and 2 or more newspaper or professional accounting magazine articles), applicable audit standard(s). Students should also identify any other standards or references to the Code of Ethics for Professional Accountants, which should have enabled the auditor(s) to identify and address the problems in the Harris Scarfe Audit. Less than 10 references will be considered insufficient.


Style and Format

This assignment requires the student to complete an academic style essay.


This assessment task must be in Word document, in size 12 Times New Roman font using double-line spacing with a left margin of 2cm.



The Faculty of Business uses the Harvard method of referencing. The library website also provides useful information on how to correctly use referencing and citing:



Assessment Submission


This assessment task requires checking of similarity index via Turnitin, a tool on the Moodle site for checking the similarity of the content of submission that is not referenced. You can submit your assessment task to Turnitin prior to the due date and Turnitin will provide you an originality report. You can then make any changes that may be necessary and re-submit your final version by the due date.


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