Most organizations tend to require auditing and assurance services to ensure that all activities are occurring within the necessary standards. They can be used to collect information which can then be used by decision-makers to come up with practical measures. Auditing and Assurance services are not similar professional services. However, they need to be used side by side to ensure that they will trigger the identification of essential information. The information will be used to determine whether there is a need to make changes for improvements in activities. This paper features an analysis of the role of auditors in Australia, which is continuously expanding. It will also consider the legal liability associated with this profession.

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