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Corporate collapses and failures often bring into question the work of the auditor. With reference to a real world case (or cases), discuss the role of the auditor and what deficiencies the auditor exhibited in the service provided. 往往会带来企业倒闭和失败的核数师的工作问题。参考现实世界的情况下（或案例） ，讨论核数师的作用，哪些不足之处，核数师提供的服务的展出。
Essay Purpose:这项任务的目的是双重的：
•了解企业倒闭，并探讨审计过程中的不足之处是什么牵连的崩溃（即分析企业倒闭（ ）将展示涵盖单位的相关概念的理解） ;
•展示学术文章写作的能力。
The purpose of this assignment is twofold:
• to learn about corporate collapses, and explore what audit process deficiencies were implicated in the collapse (ie. analysis of the corporate collapse(s) will demonstrate an understanding of the related concepts covered in the unit to date); and
• to demonstrate capability in academic essay writing.
Essay requirements:
• The essay is to be written in the style of a formal (ie. academic) essay. For further information on formal essay writing please refer to:
o Fleet, W., Summer, J. & Smith, B. 2006, Communication Skills Handbook for Accounting, John Wiley & Sons Australia, Milton, Queensland.
• You MUST ONLY refer to academic references – that is research published in scholarly accounting and business journals and/or textbooks. The quality of journals can be assessed by reference to the Australian Council of Business Deans (ABDC) 2010 journal rankings (A*, A, B, C in order of declining quality) available (after scrolling down) at 您必须仅指学术引用 - 这是研究发表在学术会计和商业期刊和/或教科书。可评估期刊质量的参考澳大利亚委员会业务院长（ ABDC ） 2010期刊排名（ A * ， A ， B， C的质量下降） （后向下滚动）
ò不可接受的引用的例子包括：
维基百科，风险;网页;讲义...
o Examples of UNacceptable references include:
Wikipedia; Investopedia; Webpages; Lecture notes…
• You MUST use the Harvard system of referencing. For further information on the Harvard system of referencing please refer to:您必须使用哈佛参照系统。对于哈佛引用系统的进一步资料，请参阅：
Ø舰队， W. ，夏， J.史密斯， B. 2006年，会计，约翰·威利父子澳大利亚，米尔顿，昆士兰沟通技巧手册。
Ø斯威本科技大学， 2013年，哈佛风格指南：在文本引用，参考列表和参考书目[在线] 2013年6月可访问4 ：
o Fleet, W., Summer, J. & Smith, B. 2006, Communication Skills Handbook for Accounting, John Wiley & Sons Australia, Milton, Queensland.
o Swinburne University of Technology, 2013, Harvard Style Guide: In-text references, Reference lists and Bibliographies [online], accessed 4 June 2013, available: http://www.ukassignment.org/azcourseworkdx/
Continued…
• Essay must be formatted as follows:
o 1.5 line spacing;
o Font: Times New Roman 12 point
o Margins: Top, Bottom, Left & Right all 2.54cm.
• You are required to submit both an electronic copy of your essay (using Turnitin) and a hardcopy of your essay:
o Clearly indicate which tutorial group you are from (Tutor’s name and tute day/time).
• Word Limit: 1,000 (+/- 10%) – excluding appendices (if used) and reference list.
• Due Date: 5.00pm Tuesday 15th October 2013
• Weighting: 15% towards your final grade in this unit.
Essay Consultation
Dr. Elena Verezub will be available for 2 hours per week for essay consultation as follows:
• Monday 23rd September – Friday 27th September;
• Monday 30th September – Friday 4th October;
• Monday 7th October - Friday 11th October.
Watch Blackboard for further details.
This is not a proofreading or editing service - Dr. Verezub will be able to provide clarification regarding academic essay writing requirements.
Assessment Criteria
Your work will be assessed using the following marking guide:
