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 3 literature), whether the auditor’s roles and duties to safeguard the integrity of financial reports have improved through the extensive range of guidelines, standards and regulations. 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).