1. How do we enhance risk assessment and how do we test for it ?2. How auditor legal liability influences the detection and frequency of fraudulent financial reporting3. What is the best way to address auditor liability?4. Research the rationale of sustainability auditing and discuss how sustainability assurance engagement scopes are determined by auditors.5. Research the practice of external auditors replying on the work of internal auditors. how effective is internal auditing in Fiji?