To further support your review of the literature, conduct a survey or interviews of not less than 10 accounting/auditing practitioners on whether auditors should be made liable for audit failures and report the findings together with your literature review. Your findings should include the reasons for agreeing or disagreeing with this question, and how the audit profession in the Pacific could protect itself from litigation. Your findings should be discussed by demographics (e.g. age group, qualification, employment (workplace, position, number of years), etc) and in summary