Admission essay writing services
College Persuasive Speech Outline
Thursday, September 3, 2020
Women and Terrorism Essay Example | Topics and Well Written Essays - 3250 words
Ladies and Terrorism - Essay Example Once so characterized, those influenced may become worldwide outsiders. Thus the idea of their development; its targets, belief system, and recorded purpose behind being will be excused crazy. The second stage in the twentieth century change of psychological oppression was the development of state sponsorship. Generally, the portrayal of ladies increments during the second influx of fear based oppression, in spite of the fact that it is rarely exceptionally high. Additionally, the extent of supporters comparative with regulars and pioneers develops in the subsequent wave. However when analysts take a gander at their places of birth and grown-up home, the case for the dispersion of neo-Fascist fear based oppression by development debilitates (Mason 37). Estimated both regarding where they were conceived and lived the early neo-Fascists were a more topographically scattered assortment of individuals than the later ones. Most definitely, fairly shockingly the late radicals didn't show a factually huge increment in female portrayal as against the early unexpected (Mason 38). There is a move, notwithstanding, in the sorts of ladies who show up during the subsequent period. The information recommend an expansion in the extent of wedded ladies who took an interest in the left-wing gatherings. The most well known [women terrorist] is Ulrike... Moreover, second era ladies were bound to assume positions of authority in these gatherings than were ladies who joined the previous developments. Palestinian ladies fear based oppressor initiative has been adequately fruitful that it might have given probably some inspiration to the September 11 assaults. States which can't stand up to their foes customarily have given each comprehensible help to fear monger bunches so as to debilitate their adversaries truly or ethically. In spite of the fact that the first demonstrations of Palestinian fear have brought some global judgment upon the culprits, Israeli reactions have come about in surprisingly more terrible judgment for Israel (Bassam 83). Formal U.N. condemns debilitate Israel's ethical position, which influences its relations with the U.S. Government. Amusingly, the assaults have not debilitated the Israelis truly; on the off chance that anything, the assaults have moved the Israelis higher than ever of capability in killing the danger. A vital factor in the ascent to unmistakable quality of the ladies support has been the development of methods of fierce conduct after some time. On the off chance that brutality is seen as a progressing segment in human connections, as opposed to as an ethical thought, obviously the times of ordinary fighting and, thusly, atomic fighting, have been individually sorted out, regulated, and generally dissuaded (with no assurance over future breakdowns) (Neuberger and Valentini 24). As people have conceived abilities to manage these types of brutality, it isn't astounding that promoters of viciousness have gone to unpredictable types of fighting first guerrilla fighting (freedom developments), and inevitably to
Saturday, August 22, 2020
How to Write an In-Depth Review For Your Website
How to Write an In-Depth Review For Your WebsiteIf you've never been involved in the whole process of building your own website, then you may not know what it takes to write a high quality, informative and interesting review about your website. The truth is that there are numerous things that you need to take into consideration when writing such reviews. To help you get started, we've created this in-depth guide.To begin with, we need to first explain what a review is. It's a very important part of your website that many people use as a tool to actually promote your website. In order to do this effectively, you need to ensure that you always make sure that you're using highly effective, informative and interesting review writing tactics to get your point across to readers.Before you even begin, you need to set goals for yourself and get some objectives from your website. While you may be in need of extra cash, don't focus solely on achieving those goals. Focus on how your website can actually benefit the readers in your niche and your ability to do so.The next thing that you need to look at when trying to write an informative review is how many words 'review' means. It's true that some people may see the word 'review' as a negative word that doesn't really have any value to them. However, not every review on your website should be such a negative word.What you need to do is find out what the reader actually wants and then try to create a review on their behalf. The best way to do this is to go into more depth on some key aspects of your website. These areas will likely contain the most important information that the reader is looking for.Of course, you need to ensure that you clearly define the purpose of the review on your website. While your objective may be to promote your website, you also need to make sure that you clearly explain why you wrote the review in the first place. You may also want to consider creating a brief overview of the benefits of your we bsite to make the reader even more motivated to visit your website.You need to consider a number of different ways to describe the things that you found on your website. However, don't rush into doing so because a well-written review is all about giving a complete description of your website's content and contents. Make sure that you have a lot of room to convey your feelings on your website.Now that you've read this article, you should be able to easily write a good review. The next thing that you need to keep in mind is to focus on getting the most from your time and making sure that you're giving your readers all the information that they need. This can be done by making sure that you take your time and really know what you're doing.
Friday, August 21, 2020
Dadada
Food tech. Evaluation Task Sensory attributes of food. A. Appearance, the presence of the caramelized apple tart was excellent, the tart itself was a brilliant earthy colored shading, the caramel apple blend was a thick caramel earthy colored shading which tasted great, the serving of frozen yogurt as an afterthought was left for a smidgen to long as it softened which gave the entire by and large appearance not such an extraordinary look. B. Shading, the shade of the caramelized apple tart was a blend of profound brilliant earthy colored tarts with a caramel light earthy colored fruit purée which was very thick and a smooth white serve of half softened frozen yogurt. These organize of hues made the whole dish look exceptionally engaging because of the difference of energetic hues C. Fragrance, the fragrance of the caramelized apple tart was wealthy in delightful scents. My faculties were elevated by the drawing in fragrance since it smelt so pleasant. D. Taste, the flavor of the caramelized apple tart was fulfilling, the constrasting of both virus dessert and hot tart went down easily, frozen yogurt was somewhat dissolved yet this didn't influence the preference for at any rate, in general delicious dish E. Surface, the surface of the caramelized apple tart was very decent, the tart itself was smooth and somewhat fresh. The apples in the caramel blend were delicate and the caramel was somewhat thick. Dessert was smooth however marginally dissolved. 3. Clarify 3 utilitarian properties that happen. Dextrinization is a procedure where starch is changed over into dextrins. Dextrinââ¬â¢s are any different polysaccharide which has been gathered by the starch. This is made conceivable by the utilization of warmth or acids. Dextrinization is primarily utilized as a thickening operator or a rising apparatus. Dextrinization happens in Step 5 ââ¬Å"bake for 15mins or until brilliant brownâ⬠this is alluding to the puff baked good. Air circulation is a procedure where air comes into contact with a food. Air circulation happens in Step 6 during the Beating of the eggs. Denaturation is a procedure wherein proteins free their structures and denature in view of outside components like warmth or stress. Denaturing happens in the protein strands of the eggs when they are beated until solid, the eggs free their structures and denature. 4. Make two suggestions for the improvement of the dish. On the off chance that I could begin once again I would change the accompanying; first I would utilize legitimate scales to gauge fixings accurately ather than eye speculating loads since I didnââ¬â¢t have appropriate scaling hardware. This would improve my last item since all fixings would be right allotted and this would conclude in a progressively exact fulfilling last dish. The second improvement I would make would have been not to forget about the dessert since it started to soften. This would have assisted with improving my dish in light of the fact that the frozen yogurt would have been simpler to eat as juxtaposed to a fluid chaos and the introduction would have looked significantly better. Much obliged to You.
Friday, June 12, 2020
Dorm Living vs. Off-Campus Living
HomeFinanceCollege LifeDorm Living vs. Off-Campus LivingThis page may contain affiliate links.Nov 12, 2019One of the biggest changes incoming freshmen anticipateââ¬âand biggest expenses, outside of tuitionââ¬â is living away from home. Though some attending college locally will have the opportunity to stay with their families during at least part of their college years, for the millions of freshmen who attend college across the state or out of state, itââ¬â¢s just not feasible. Two options stand out for freshmen living away from home: dorm housing and living off campus. But what are the benefits and disadvantages of both? And how do you tackle housing costs when your major goal is saving money on room and board, especially when college costs are already so high? Before we get into the nitty-gritty of dorm and off-campus living, itââ¬â¢s worth starting off with some essential definitions. For the purposes of this article, ââ¬Å"dorm livingâ⬠is synonymous with college or university-owned buildings, while ââ¬Å"off-campus livingâ⬠refers to buildings off-campus that are not college or university-owned. This distinction is important because, contrary to what you may believe, often colleges will host dorms that are technically located offsite, sometimes miles away from the campus center. Is it Better to Live On Campus or Off Campus? Financial Considerations Benefits of Off-Campus Living Some schools invest a lot of money in their dorms to give their students a luxury college experience. For example, individual dorms may offer onsite gyms, poolsââ¬âeven rock climbing walls or gaming rooms. However, all these extras come with a financial costââ¬âa hefty housing price tag. In situations like thisââ¬âor even in less extreme casesââ¬âoff-campus housing can be much cheaper. To start, youââ¬â¢ll also have more flexibility with how rent gets split. You can also save money by choosing how many roommates you want to live with, including how many of you will share a room. In college dorms on the other hand, the number of people per room is mandated by the school. Often, thereââ¬â¢s a flat price for a ââ¬Å"multipleâ⬠dormââ¬âmeaning youââ¬â¢ll be paying the same price whether you share a single room with one other person (in a double), or three (a triple). Sound fair? Didnââ¬â¢t think so. Benefits of Dorm Living In areas with high rents, living in a dorm may be the cheaper option. For example, in schools located within the most expensive cities in the U.S.ââ¬âsuch as New York or San Franciscoââ¬âup to 99% of students will stay in dorm housing for their entire college career, often due to the cost of off-campus living. Further, even if dorm housing is more expensive at your particular college, this higher price might come with added, practical benefits. Dorms typically come with (free) laundry services, and additional facilities such as A/C or Internet service are already included in the price. These fees wonââ¬â¢t be hidden in the way they can be with apartment rates. One of the best ways to save money on room and board is to apply to be a Resident Assistant, or RA As an RA, youââ¬â¢ll be responsible for supervising, and living alongside, students in college residence halls. One of the major benefits of being an RA is that most schools will offer you free housing, meaning that you could save thousands of dollars Some schools even offer an additional stipend to RAs. Each schoolââ¬â¢s eligibility requirements and application is different, so donââ¬â¢t be afraid to ask the RA in your own residence hall for assistance. However, RA positions arenââ¬â¢t open to freshmen, so youââ¬â¢ll have to work something different out for your first year. Further, for students on financial aid, free RA housing and the work stipend can sometimes affect your aid award. Be sure to talk to your schoolââ¬â¢s office of financial aid to see how being an RA might impact you. 10 of the Most Expensive College Towns If living off campus is an option for your student, one of the things they should consider is how expensive it is to live in their college town. Here is a list of some of the most expensive cities for college students Baltimore, MD Cambridge, MA Evanston, IL Los Angeles, CA New Haven, CT New York, NY Palo Alto, CA Pasadena, CA Philadelphia, PA Princeton, NJ Considering the Commute Benefits of Off-Campus Living Though not all off-campus housing is necessarily farther than dorm housing, having a bit of a physical break from your classroom space may help you take a mental break as well. In fact, having some distance from your college campus can give you a taste of living in the real world. Believe it or not, a short commute away from your academic life can make doing your laundry, cooking, and shopping for groceries feel more like adulting than doing the same exact activities while living on campus. This partly because of the fact that youââ¬â¢ll be around non-students while youââ¬â¢re doing them. The magic of distance! Additionally, in some cases, off-campus housing may be more convenient than dorm housing. As mentioned previously, some dorms are actually located off campusââ¬âsometimes a fairly significant distance. At my small liberal arts college, thereââ¬â¢s one dorm notorious for being almost a mile from campus (itââ¬â¢s farther away than the campus is wide!), while at larger state schools, dorms can be miles away from even the edge of campus. If distance is an issue for you, there might be a nice apartment just 0.1 miles from the campus edge. If youââ¬â¢re self-conscious about not living on campus, rest assured that youââ¬â¢re probably not the only one not living in a dorm. Some schools, such as those in suburban locations, may have a very high proportion of commuters, with many students choosing to live at home and forgo the cost of finding housing entirely. In such cases, choosing to commute may be not only the more practical option, but one that will make sense to the rest of the student body. Benefits of Dorm Living Though it definitely depends on individual campus layouts, living in a dorm probably puts you closer to your classes. However, especially with larger college campuses, you should really do your research on where your classes are before selecting dormitory housing. Classes in certain disciplines (e.g., science, humanities, social sciences, etc.) are more likely to be hosted in the same buildings, so thatââ¬â¢s worth considering before signing a housing contract. Living in a dorm with other students can also be a gateway to making friends, especially during the first year of college. Being forced to live together under one roof gives new students whoââ¬â¢ve never lived away from home before a sense of camaraderie. Youââ¬â¢ll collectively figure out how often you should do your laundry (hint: more often than you think), share showers, and pass each other in the hallways. While many friendships will be formed this way, dorm living will also give you important life skills regarding conflict resolution and mutual respect. Some Additional Practical Considerations With all these financial and commuting considerations in mind, itââ¬â¢s important to remember one major caveat: dorm living may be mandatory for freshmen at some campuses. If thatââ¬â¢s the case at your school, it will mean that you have less flexibility with your budget in terms of dorm costs. However, there are often a variety of pricing options for different types of dorms, so your flexibility wonââ¬â¢t be completely taken away. Additionally, some schools require students living in specific dorms to purchase additional amenities. Some college dorms require residents to purchase specific meal plans, often based on the number of kitchens available to residents. These are all factors you should take into account when planning your housing costs. On Campus or Off Campus: The Bottom Line Here are the key takeaways when deciding to live on or off-campus: Compare the average apartment costs within a few miles of your school to housing costs at all of your schoolââ¬â¢s dorms. Be aware that housing costs can vary significantly across neighborhoods, so you may be able to get more bang for your buck in an area on one end or campus vs. the other. Look for whether or not facilities, meal plans, and other amenities are included in the housing costs of the building youââ¬â¢re looking at. Consider how important it is to you to be near campus. It might be key for you to be able to roll out of bed and show up to class in five minutes. Or maybe youââ¬â¢re fine with having a bit more distance from classroom buildings in order to get a sense of independence. Remember that commute times can vary wildly, and not always based on raw distanceââ¬â commuting to college from a building five miles from campus may be a complete breeze if itââ¬â¢s located right next to a subway, bus stop, or rideshare hub. And remember the best way to make sure you save money on housing costs is to do your research beforehand.
Sunday, May 17, 2020
Terrorism And The United States - 1981 Words
Introduction Today when we think of terrorism and terrorist as being something grown out of radical and fundamentalist Islamic Societies in the middle east. However, terrorism does not have to come from abroad. Terrorism can be homegrown in America and for the past 40 years that is what has been happening in cities all across the United States. Gang related terrorism is extremely high in inner cities all across the country and the Crips are the largest gang that operates in America. In 1970ââ¬â¢s California the Crips were created as a response to protect their neighborhoods but have grown to much more than that. Today there are over 33,000 members of this terror organization who use murder as one of their top fear tactics. Through theirâ⬠¦show more contentâ⬠¦Raymond Washington has been credited with creating the gang while still in High School at Freemont. It was originally created as a political organization which grew to provide protection from other gangs and profit from criminal ac tivity. Washington imitated the Black Panther party when creating the organization of the Crips and after the help of a few other original members in recruiting young men they increase the gangââ¬â¢s involvement in violent criminal activity. Initially there was no formal leadership in the gang how ever leaders were recognized by other members due to their charismatic personalities and influence. These leaders would make it a priority to expand the reach of the gang and expand the influence and power that the Crips had. By 1978 they had already grown to 45 separate gangs showing how quickly their ideas and influence caught on it Los Angeles. The Crips first main illegal activity was the promoting and distribution of the drug PCP. This allowed for them to acquire a large cash flow while at the same time expanding their influence in areas that they had not been in before. With the sell of PCP, the gang would also include marijuana and other small street drugs into the forte of illic it narcotic sales. They were seen as a large supplier of narcotics in Los Angeles at the time. The introduction of crack cocaine by the Crips in the 1980ââ¬â¢s made them one of the most successful organizations in the U.S. and created a need for them to
Wednesday, May 6, 2020
Climate and Topography Analysis - 1220 Words
Climate and Topography Analysis December 17th, 2012 GBM/380 There are a great number of different industries in this world that are greatly affected by climate and their topography. This paper will be about five different industries such as the food industry, tobacco industry, tourism industry, animal industry and the automotive industry. In order to run a successful business, these two factors need to be kept into consideration. The food industry is a very important factor everywhere around the world. Without food, humans cannot survive and that is why it is important that food production can continue. There are many factors that can affect the food industry in example, climate and topography. The worldââ¬â¢s climate changes daily andâ⬠¦show more contentâ⬠¦People enjoy the weather and the beach and people like to spend money in order to do that. This helps boost their economy. Other places that are more in the poverty are not the typical relaxing destination people go to. It is more for culture and history than anything else. There are many countries that their primary source of income depends solely on tourism. The automotive industry designs, develops, manufactures, markets and sells motor vehicles. It is one of the most important economic sectors by revenue. Climate change in the automotive industry is both a threat and an opportunity in business. In the auto industry, climate change plays a big role. Pollution and global warming is one of the biggest issues and discussions held on a daily basis. Almost all car makers have taken action over this issue and have made ââ¬Å"greenâ⬠cars in order to protect the pollution. Climate changes can also affect business operations when it comes to natural disasters. Letââ¬â¢s say an auto manufacturing company in Indonesia gets hit by a bad storm that causes major flooding. This business will be affected by this and lose money in the process. Yes, there are insurance policies but it is a third world country and not every business has that there. Climate change and topography play a big role in the automotive industry. The animal industry is a very important factor globally. Billions of people depend on livestock to feed their families. Climate change canShow MoreRelatedClimate and Topography Analysis1519 Words à |à 7 PagesClimate and Topography Analysis Gerardo ââ¬Å"Gerryâ⬠Camacho University of Phoenix BUS-475 November 2, 2009 Climate and topography are two very important factors that may influence industries profitability and productivity. Is important for business leaders to recognize how climate and topography factors impacts different industries. Recognizing climate and topography could be of assistance for businesses venturing into the global business environment arena. Climate and topography are factors ofRead MoreThe Water Systems And Landforms1012 Words à |à 5 PagesIntroduction While studying water systems and landforms in our lab, we begin to wonder about certain climates and regions. In this paper, I will discuss the water systems and landforms found in Baton Rouge, Louisiana, as well as two other cities in the United States. I will explore the amount of water that comes and leaves their systems, as well as the natural landforms that occupy their regions. Background Throughout this paper, there are terms you will need to know. While discussing the waterRead MoreFive Factors Of Soil Formation1128 Words à |à 5 PagesFive Factors of Soil Formation The five factors of soil formation include parent material, climate, organisms, topography, and time. In our forty acre parcel (6C) we were able to asses these contributing factors and relate them back to the soils we had mapped in our forty. Parent Material: The parent material on our site was influenced by transportation from glacial movements. Our survey sampling concluded with four distinctive soil areas consisting of Rsb, PhC, RrB, and Mca. For the first threeRead MoreWhy Wildfires Are An Threat Of Safety, Economy And Environment1567 Words à |à 7 Pagesapplications, including fire risk assessment. This chapter provides an overview of the Copernicus products and services that are currently used to evaluate fire risk conditions, and offers a comprehensive approach to the observation, monitoring, analysis and prevention of wildfires. Particular emphasis is given to the use of new space-borne microwave measurements of Soil Moisture (SM) and Vegetation Optical Depth (VOD) which are strongly related to fuel water contents, and are expected to complementRead MoreGender Relations Between Rural Areas And The West Of Iran1580 Words à |à 7 PagesDaniel Leitao-Graca 4058971 SYG 2000 2 November 2015 Gender Relations in Rural Areas Summary of the Article à This paper gives a detailed analysis of a peer-reviewed sociology paper to discuss the theme in the paper, giving a summary of the article with research methods and research findings plus relevance of the paper ââ¬ËGeographical Perspective on Gender Relations in Rural Areas; a Comparative Study in North and Westà of Iranââ¬â¢. The article ââ¬ËGeographical Perspective on Gender Relations in Rural Areas;Read MoreThe Effects Of Climate Change On Soil Moisture1406 Words à |à 6 Pages Climate change is expected to have significant impacts on the interactions between the land surface and atmosphere through alterations and feedbacks in various coupled processes. Soil moisture is one aspect of the climate system that may be significantly impacted by increased temperatures, especially in areas where snowpack contributes largely to soil moisture and streamflow. In addition to rising temperatures and changes in the timing and amount of precipitation, local factors such as soilRead MoreIntroduction. Weathering Occurs Through Interaction Between1658 Words à |à 7 Pagesand expand. Tafoni weathering occurs in all climate types due to its nature and interaction with the atmosphere, but it is most abundant in intertidal areas, hot and cold arid or semi-arid regions in the world. For example, they are present i n arid regions like northwestern China or Tafraoute, Morocco and coastal environments like Coastal California and South Devon, United Kingdom (Wang and An, 2016). With a basic understanding of the geography and climate surrounding the Santa Monica Mountains pairedRead MoreCultural Economies Of The World1479 Words à |à 6 PagesWhen examining different cultural economies of the world, one would find that there are a multitude of emerging economies in all areas of the world. One of these emerging markets can be found in the Eurasian country of Turkey. Through an analysis of their government, current economic state, their geographic location and other similar traits of Turkeyââ¬â¢s culture, we are better able to understand where this growth in the economy has stemmed from and how it can continue to improve within time. In lookingRead MoreThe Relationship Between Geography, Climate And Economic Performance Through Individual Income Levels1388 Words à |à 6 Pages1. Introduction The purpose of the study is to establish and evaluate the relationship between geography, climate and economic performance through individual income levels. This has been very vast area of consideration in the academic community. Therefore, on the basis of extensive literature survey and previous research analytics on similar disciplines, the scope of the present research would be conducting a two-stage econometric estimation, mainly regression to compute the relationship at the municipalRead MoreThe Science Of Determination The Figure Of The Earth1481 Words à |à 6 Pagesthe ocean surface forms a topography known as the Sea Surface Topography (SST). Averaging the instantaneous sea surface topography over a sufficient period of time (at least one year) provides the Mean Sea Surface (MSS) for the corresponding time interval (Torge, 2001). Obtaining the MSS leads to remove the time varying parts of the sea surface topography which also known as the Dynamic Ocean Topography (DOT). How ever, a quasi stationary part of the sea surface topography would remain, known as the
Auditing and Ethical Task Standards Board
Question: Discuss about the Auditing and Ethical Task Standards Board. Answer: Introduction: The section 110 is issued by the Accounting Professional and Ethical Standards Board (APESB), which is initiated by the institute of chartered accountants of Australia and CPA Australia. It is required by auditor to fulfill the fundamental requirements these are: Auditor should be open toward his professional relationship, not be biased, confidentiality to be kept until and unless there is a requirement by law, proper compliance of all the rules and regulations relating to audit and ethics (AICPA, 2016). Threats can be reduced to acceptable level by obtaining full information and about the client, management orientation and activities done and obtaining commitment from client towards corporate governance policies (APESB, 2010). Direct communication can be done between the auditor and client regarding any threat identified; it is more preferable to get the consent of the appropriate authority of the company preferably in written during audit engagement. It would enable the audit firm to present as evidence if any case filed against them. Documentation is done to reduce the liability of firm toward the corporate governance, in which member has to document the threat, its nature and its extent over the organization. It is prescribed that an audit entity should determine the possibilities of threats by reviewing previous audit conducted by the firm. Potential types of threats to Fellowes and Associates: One of the accountants who was a part of 2014 team , he owns shares in HCHG, as per APES 110, when any auditor has any direct or indirect interest in the working of the organization, it is to be mentioned in the audited statements. Hence it can be a threat to the audit team, though it is not found material to them, but to safeguard the threats it should be mentioned to remove the future conspiracies. It is the responsibility of the audit team to emphasize any loans and advances, any merger and acquisition done or removal of the key managers, or employing or installing any new workforce, tangible and intangible resource. Hence Fellows and Associates should mention this holding in their report. In an audit firm there can be following threats: Self review threats: is a threat under which an evaluation will not be done of the previous judgments and audit statements formed by either him or his team. Self interest threat: in this financial or other interest affect the members decision. Advocacy threat: in this client position id promoted. Here auditor objectivity suffers the most. Familiarity threat: due to the long duration of relationship between the client and auditor team. Intimidation threat: here there is indirectly pressure on the members hence he is devoid from acting objectively (Carey, Subramanian Ching, 2006). Circumstances which can lead to familiarity threats for a member: Any member of the firm has a close relation as a director or officer post at the client office. When any member is in a position that he/she can be influenced by the client for example he is in the close relation with the person employed in the clients office. When a member accepts any gift or enters into any preferential agreement with the client. Members having any long associated relationship with client. Safeguards to these threats can be apportioned into two categories: Work environment safeguarding. Safeguarding profession, regulation or lawfully. When the firm emphasizes on the principles of fundaments importance. When the firm has the leadership style to act in the public interest only. Quality control policies and procedures Previous audit conducted or reviewing financial and business relationship with the audit client. And even if there are threats and management of the client is refusing to accept, then the audit firm has an option to go to those charged with governance or the governing body. Action to eliminate the threats and safeguards Safeguards are the measures which help in reducing eliminating threats and reducing them to the acceptable level. Action that needs to be taken by Fellowes and Associates to eliminate the potential threats are as follows: According to IESBA if an auditor is unable to eliminate or reduce threats to an acceptable level, then he can discontinue his service, or if required he can resign from audit engagements. There might be removal of the person appointed in the assurance team. It has been given permission to the auditor to communicate with the clients internal auditor; by this the audit firm will get help regarding the threats involved in the organization and what should be the nature and extent of audit procedure conducted. The audit firm can also visit the organization without prior informing to check whether the company maintains the records and follow rules and procedures as it says. And even if the client did not accept the audit firm saying then in such a case auditor can mention his statement in footnote of auditor report. In the given case study the client has requested the firm to provide an opinion that the instruments used in the hospital are fir to use where they are actually harming the patients through its harmful radiation. Hence in this case if it seems to auditor that this issue is material, the auditor must mention this in his report rather accepting it in the exchange of the clients company goodwill. Safeguards hat can help in eliminating or can reduce them to an acceptable level. They are broadly classified in two categories: Safeguards by profession or law working environment safeguards Safeguards by profession or law are: Corporate governance regulation, professional standards, disciplinary procedures, third party review, and professional development requirements. Whereas in working environment safeguards the firm should follow the fundamental principles, various procedures and policies regarding quality control, documentation regarding the audit work( internal policies, procedures), communicating the audit work to all the members (Allen Siegel, 2002). References: AICPA,(2016), A framework for the auditor independence, Journal of accountancy Allen,W,T Siegel,A,.(2002), Threats and safeguards in the determination of auditor independence, Washington university law review, volume(80), issue (2) APESB, (2010), APES 110 code of ethics for professional accountants, accessed on 26 December, 2016, viewed at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf APESB. (2015). Standards and guidance, accessed on 26 december,2016, viewed on https://www.apesb.org.au/page.php?id=12 Carey, P,. Subramanian, N,. Ching, K,C,W,.(2006), Internal audit outsourcing in Australia, Accounting and finance,(46),(11-30) Christopher,J,.Sarens,G Leung,P,.(2007), Analysis of internal audit function, a critical independence of the internal audit function: evidence from Australia Kendalls, B. (2009), Australian master accountants guide, CCH Australia limited, Sydney Taylor Francis. (2016). Visualizing intangibles: measuring and reporting in the knowledge economy
Subscribe to:
Posts (Atom)