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provide recommendations and possible improvements to: o the Audit Strategy, o the Audit Program, o Other effective measures; which would prevent the recurrence of the

provide recommendations and possible improvements to:

o the Audit Strategy,

o the Audit Program,

o Other effective measures;

which would prevent the recurrence of the same litigation in the future and maintain the professional reputation of auditors.

case study from Corporate Collapses in Australia, case of Harris Scarfe

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