The MAA303 audit assignment consists of three short questions. Each question must be answered within the word limit guidelines and in your own words. Marks will be deducted if your answers contain large amounts of text copied from textbooks or any other reference material.

Question 2
The final decision in the Centro Case was handed down in the Federal Court on 27 June 2011. PWC had admitted it had erred and agreed to pay around $66 million of the $200m settlement. Had the legal case against PWC proceeded to court, on what basis might PWC have been found guilty? What are the implications from the Centro case for auditors practice in the future?

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