More likely to be the company rather than the auditor. Given...

More likely to be the company rather than the auditor. Given that audits are completed for ASX listed companies within 2 -3 months of the end of the financial year there should be no audit reason why the audit of a company this size could not have been completed.

Most of the assets will have been written down or off and investments would be at market value.
Going concern qualification likely which is no different to prior years.

I guess there might be some legal issues arising for company and or directors now all the games have been played and the facts are apparent is why the legal review is now being undertaken. Mind you most of the games have been obvious to the posters here in real time and without the added benefit of hindsight which the auditor now has.

Note that the auditor does have an obligation to notify ASIC about matters that they have reasonable grounds to suspect amount to a significant contravention of the Corporations Act. Guess we will never know if they have been obliged to do so.