Ethic In Psychotheraphy “Easily within our reach” Free Essays

Barnett, J. E. (2008) The moral act of psychotherapy: effectively inside our compass. We will compose a custom exposition test on Ethic In Psychotheraphy â€Å"Easily inside our reach† or then again any comparative theme just for you Request Now Diary of Clinical Psychology, 64(5), 569-575. The fundamental motivation behind this article is†¦ [State as precisely as conceivable the author’s reason (objective, expectation, wanted result) for composing this article] To illuminate psychotherapists that with all the various methodologies a situations they manage that they need to consistently pass by the APA morals codes and the state laws a consistently secure your customers and yourself. The issue to be tackled is†¦ [Identify the issue or issue the writer is tending to in this article] In regular day to day existence we have moral difficulty issues, however when you’re in psychotherapists shoes you need to observe how you address these issue. You need to pass by the APA ethic codes and the state laws. The perspective of the writer is†¦ [Identify the author’s position or perspective in this article; who or what gathering does he represent?] Psychotherapists can embrace to a few techniques in their endeavors to rehearse morally, these incorporate positive or optimistic morals, chance administration, and guarded practice. (Barnett, 2007) The data the creator gives to help his position is†¦ [How do we know there is an issue? What proof is there that this difficult exists? ] The creator J. E Barnett has a few diverse psychotherapists’ case models, for example, â€Å"Informed Consent to Psychotherapy: Protecting the Dignity and Respecting the Autonomy of Patients†; â€Å"Can You Keep a Secret? Secrecy in Psychotherapy† and other â€Å"Psychotherapy Termination: Clinical and Ethical Responsibilities. To show you these diverse moral predicament issues. The principle conclusion[s] in this article are†¦ [Identify the key ends or answers for the issue the writer gives in this article] To give a strong establishment to moral practice. Furthermore, how to make an effort not to forestall these quandaries, how to react to these kinds of problems and to check the ethic of codes and the laws and to secure you and all the more critically your customer. In the event that we acknowledge the author’s line of thinking, the suggestions are†¦ [What conceivable or likely results does the author’s contention infer for the act of psychotherapy? ] For psychotherapists to consistently serve the eventual benefits of each psychotherapist and much progressively significant , the eventual benefits of our customers. Step by step instructions to refer to Ethic In Psychotheraphy â€Å"Easily inside our reach†, Papers Ethic In Psychotheraphy â€Å"Easily inside our reach† Free Essays Barnett, J. E. (2008) The moral act of psychotherapy: effectively inside our range. We will compose a custom exposition test on Ethic In Psychotheraphy â€Å"Easily inside our reach† or then again any comparable subject just for you Request Now Diary of Clinical Psychology, 64(5), 569-575. The principle reason for this article is†¦ [State as precisely as conceivable the author’s reason (objective, goal, wanted result) for composing this article] To educate psychotherapists that with all the various systems an issues they manage that they need to consistently pass by the APA morals codes and the state laws a consistently ensure your customers and yourself. The issue to be tackled is†¦ [Identify the issue or issue the writer is tending to in this article] In regular day to day existence we have moral predicament issues, yet when you’re in psychotherapists shoes you need to observe how you address these issue. You need to pass by the APA ethic codes and the state laws. The perspective of the writer is†¦ [Identify the author’s position or perspective in this article; who or what gathering does he speak to? Psychotherapists can receive to a few techniques in their endeavors to rehearse morally, these incorporate positive or optimistic morals, hazard the board, and guarded practice. (Barnett, 2007) The data the creator gives to help his position is†¦ [How do we know there is an issue? What proof is there that this difficult exists? BusinessThe creator J. E Barnett has a few diverse psychotherapists’ case models, for example, â€Å"Informed Consent to Psychotherapy: Protecting the Dignity and Respecting the Autonomy of Patients†; â€Å"Can You Keep a Secret? Privacy in Psychotherapy† and other â€Å"Psychotherapy Termination: Clinical and Ethical Responsibilities. To show you these distinctive moral issue issues. The primary conclusion[s] in this article are†¦ [Identify the key ends or answers for the issue the writer gives in this article] To give a strong establishment to moral practice. What's more, how to make an effort not to forestall these predicaments, how to react to these kinds of quandaries and to check the ethic of codes and the laws and to secure you and all the more critically your customer. On the off chance that we acknowledge the author’s line of thinking, the suggestions are†¦ [What conceivable or plausible results does the author’s contention infer for the act of psychotherapy? ] For psychotherapists to consistently serve the eventual benefits of each psychotherapist and significantly progressively significant , the eventual benefits of our customers. The most effective method to refer to Ethic In Psychotheraphy â€Å"Easily inside our reach†, Papers

Religious Life of Planet Earth Essay Example | Topics and Well Written Essays - 750 words

Strict Life of Planet Earth - Essay Example At long last, in customary functions, individuals from Ghana in Africa were noted to talk with conventional clerics who go about as the connection among individuals and their divine beings (Brahm, 2005). This demonstrates the presence of some religion that causes individuals to accept that these ministers spoke to them before a higher force. The spot of religion among the social orders in the Earth would be supposed to be mind boggling, fitting into social association all in all and predominantly working in every one of its part. Religion assumes a basic job in satisfying mental needs. It enables individuals to stand up to death and clarify it. It assuages them of nerves and fears of the obscure. During life’s emergencies such during genuine sickness, people would go to religion to facilitate their pressure. It guides people in settling on life’s choice, making them comprehend what to do and at what time, in this way giving the genuinely necessary mental alleviation. Re ligion additionally serves to satisfy the social needs of people. It strengthens bunch standards henceforth achieving social homogeneity. This consistency of conviction assumes a basic job in fortifying gathering personality and restricting individuals together. Hamilton (2010) further notes that religion sacralises standards and by advancing gathering objectives, it makes social request real. It assumes a significant job in giving personality. At long last, the social control capacity of religion has been valued, characterizing what might be considered as off-base or right. Legitimate activities procure endorsement from divine beings while illegitimate activities could cause extraordinary revenge. For instance, Quran, the holy content of Islam gives a rundown of wrongdoings which whenever submitted would prompt discipline and portrays everyday undertakings such the particular nourishments to eat. In any case, there have been other... The spot of religion among the social orders in the Earth would be supposed to be perplexing, fitting into the social association in general and predominantly working in every one of its parts. Religion assumes a basic job in satisfying mental needs. It enables individuals to stand up to death and clarify it. It eases them of nerves and fears of the obscure. During life’s emergencies such during genuine sickness, people would go to religion to facilitate their pressure. It guides people in settling on life’s choice, making them recognize what to do and at what time, along these lines giving the genuinely necessary mental alleviation. Religion likewise serves to satisfy the social needs of people. It strengthens bunch standards henceforth realizing social homogeneity. This consistency of conviction assumes a basic job in fortifying gathering personality and restricting individuals together. Hamilton (2010) further notes that religion sacralizes standards and by advancing gathering objectives, it makes social request genuine. It assumes a significant job in giving character. At last, the social control capacity of religion has been valued, characterizing what might be considered as off-base or right. Legitimate activities win endorsement from divine beings while improper activities could cause powerful reprisal. For instance, Quran, the holy content of Islam gives a rundown of wrongdoings which whenever submitted would prompt discipline and depicts unremarkable undertakings such the particular nourishments to eat.Nonetheless, there have been different understandings of religion that conflicts with the functionalist approach.

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Jane Eyre By Charlotte Bronte - 1374 Words

Jane Eyre by Charlotte Bronte Within the specter of the Gothic fictions arises the atmosphere of gloom, terror, and mystery with some elements of uncanny challenging reality. One major characteristic function of the Gothic fictions is to open the fiction to the realm of the irrational and perverse narratives, obsessions, and nightmarish terrors that hide beneath the literally civilized mindset in order to demonstrate the presence of the uncanny existing in the world known rationally through experience. At certain points, the interactions between the conventions of the Gothic fictions with other thematic, ideological, and/or symbolic functions of the narrative would rather be challenging. However, though the analysis of Jane Eyre written by†¦show more content†¦An example of their hatred towards her was when on one day John became angered to find Jane reading one of his books, takes the book away, and throws it at her. Finding this treatment intolerable, Jane fights back. She is blamed for the conflagrati on and sent to the red-room, the place where her kind Uncle Reed died. In this frightening room, Jane thinks she sees her uncle s ghost and begs to be set free. Her Aunt Reed refuses, insisting Jane remain in her prison until she learns complete submissiveness (Brontà « Dunn 13-20). However, amidst all these, she grows in strength and successful at school, after which she becomes a governess. The progression of Jane continues until she falls into a love affair with Edward who later deceives her. Within the foreplays of weaknesses, emotional distress, and downgraded morale, she goes to Marsh End, where she regains her strength, purpose, and zeal in spirituality as well as her own determination and strength. At the end of everything, Jane becomes stronger, independent, and self-determined to continue progressing to even better heights of excellence like men. The opening chapter sets the primal themes of class conflict and gender differences. Jane feels isolated from the Reed’s family. There seems to be in no man s land between the upper classes and a servant. By John p. murderer, slave driver, Roman Emperor

Graphology Essay example - 563 Words

Graphology Graphology, also known as Writing Psychology, it is the study of handwriting. Very old and still in use today, it is supposed to reveal a persons attributes from their handwriting. But you can ask yourselves, how this is done? What does a graphologist look at when in analyzing your handwriting? There are five important aspects the analyzer will examine: first he will examine the dimensions of the letter; their height and width. Next he will analyze the form of the writing; then inclination, pressure applied when writing, and finally if your writing forms attached or detached letters. Dimensions: The average height of handwriting is five millimeters. As a reference point the lines on a typical loose-leaf piece of†¦show more content†¦Angular: angular writing is formed by aggressive movements and is graceless. The writer is stubborn. He will not compromise his ideas and convictions. Ovals: closed ovals of the letters a-d-g-o-q are an indication of discretion. On the contrary, open ovals indicate a person willing to speak of their personal affairs. If the oval opens to the right, the writer is very spontaneous. If the oval opens to the left, the writer has need to speak however is somewhat reserved. If the oval is open towards the bottom, this might demonstrate pure hypocrisy. Inclination of handwriting: Yet another technique in analyzing handwriting is whether the handwriting inclines to the left or to the right. Writing leading to the right is the most spontaneous. The writer obeys docilely his feelings and instincts, and he is affectionate. He is easily influenced. Writing which leans to the left gives the impression of being artificial. The writer may be hesitant in what he writes. His attitude is distant and cold. He may be masking his true feelings. Pressure applied: When writing, if the writer presses lightly on the paper we can deduce that the person is shy, timid, not very sensual, and often of delicate health. However, if the writer presses forcefully, such as I do, one can deduce that the writer is active and well balanced. He has a strong personality and good health. His sensuality is pronounced but normal. He is realistic. Attached or detachedShow MoreRelated Handwriting: More than Just Ink [Graphology] Essay5334 Words   |  22 Pages nbsp;nbsp;nbsp;nbsp;nbsp;Handwriting analysis is also known as graphology. Graphology is defined as the study of handwriting, especially as used to infer a persons character. The interest in handwriting as an expression of personality is as old as the practice itself. â€Å"Chinese philosophers have been fascinated with handwriting since ancient times and have been especially interested in the distinct styles of calligraphy produced by different writers† (Sackheim,1990, p. xv-xvi). The first methodicalRead MoreMy Handwriting Is A Strong Indicator Of Your Personality873 Words   |  4 Pagesâ€Å"plausible†. I say this because there are many ways geologists can tell a person’s personality just by the way they position their letters and how much space him/her may uses in their writing by hand. According to â€Å"Does Graphology Predict Personality a nd Intelligence† graphology books describe both what factors to look at (e.g., size, slant, zone, pressure, etc.) and what traits are revealed; However, there appears to be no consistency between them, particularly, in the description of personalityRead MoreMysteries Of Personality : The Unveiling1586 Words   |  7 Pagespersonality characteristics (Lilienfeld, 2010, p. 175-179). Research based evidence using methods that are valid, reliable and duplicable provide documentation opposing mythological theories concerning the connection between personality traits, astrology, graphology and self-affirmation (Lilienfeld, 2010; Stanovich, 2013). In 2009, Napper et al. published a study that focused on testing the â€Å"self-affirmation manipulation† (p. 45). â€Å"Self-affirmation theory† defines issues or situations that present themselvesRead MoreDifferent Types Of Register That People Use Every Day, And Your Register Essay1691 Words   |  7 Pagesopposing sides of a topic Graphology 1. The graphology of a text can have different results. 2. Synonym- evidence 3. The evidence of a text can have different results. 4. The essential message of the sentence is lost, the replacing of graphology to evidence similar meanings. The word graphology means how the different forms of communication creates meaning to a words and a system of signs. Evidence means different proofs resulting into one results. Graphology is more specific in how typesRead Morestylistics analysis of a sindhi woman972 Words   |  4 PagesWith the use of rhyme scheme, alliteration and repetition poet makes poem more attractive and beautiful. In other words we can say that these are the ornaments of poetry. Graphology: Graphology refers to the whole writing system: punctuation and paragraphing as well as spacing. According to Crystal and Davy (1969, p.18) ―Graphology is the analogous study of a languages writing system. These are the formalized rules of writing. Alabi (2007, p.170) added that a graphological discussion of style amongRead MoreFirst Aid for Adults Essay640 Words   |  3 Pages In order to comply with the rules of instructional writing, I needed to shorten the sentences so that the information was broken down in to smaller chunks to make it easier for the audience to follow. So I decided to change the graphology of the piece by using bullet points for the points in the opening paragraph of the speech so that it shows in a better way that the reader will pause between them. In my second draft, however, I decided to also have the points on anRead More Advertisement Coursework - Volkswagen Golf Essay935 Words   |  4 Pagescreate the appearance that it is not demanding to gain the car. Finally for this section. The advert constantly repeats the phrase ?more power, less pollution.? This is done to further strengthen the key selling point of the car. Graphology The graphology of this advert is unique to the designer. The first are the audience pays heed to, is the image. This comprises of the two contrasting images, placed in juxtaposition. The car itself however is positioned to be overlying each image. IntelligentlyRead MoreLanguage and Power AQA A level English Language B Essay1232 Words   |  5 Pageshaving imperatives, it makes the group come across as secure to the audience and therefore gaining their trust from the beginning. The imperative â€Å"write† is also in capital, bold letters right at the top of the page included in the title. This clever graphology compliments the use of the imperative by making it stand out. Because this is a leaflet through the letterbox, many people would normally regard it as junk mail and not take a second look. Because of the imperative in the title, it encourages peopleRead MoreEssay about Psychology is a Science506 Words   |  3 PagesPsychology is definitely not what I thought it was. It is not just a therapist wanting to take your money and not do anything for it. Psychology is an exact science that uses the scientific method to figure out problems. Things like astrology and graphology are not a real science, they do not use true science to deduct things and find a true answer. There are a lot of different ideas within the history of psychology. There was Structuralism, which focused on the structure of the mind. FuctionalismRead MoreThe Presentation of Food Science in a Variety of Non-fiction Texts1812 Words   |  7 Pagesmaterial is more varied, so suits my investigation. I chose four texts from the genre of food science writing aimed at very different audiences. I created a table in which to record the different aspect of my analysis these include lexis, imagery, graphology, numerical values/ scientific abbreviation and interesting features Title Genre Audience purpose Text A Horrible Science Childrens science magazine Young children To inform and entertain to educate Text B Food Processing Non-fiction book

Auditing Special Assignment Free Essays

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. We will write a custom essay sample on Auditing Special Assignment or any similar topic only for you Order Now The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance. How to cite Auditing Special Assignment, Papers

Conflicting Perspectives HSC English Essay Snow Falling on Cedars free essay sample

Conflicting perspectives are an inevitable part of human existence as they arise from the complex interplay of individual experience, social and cultural background and influences. Representations of these discrepancies are fundamentally constructed through acts of deliberate selection and emphasis, enabling composers to manipulate audience’s conscious perceptions of truth and reality. David Guterson’s Snow Falling on Cedars portrays the necessity of accepting the inexorable existence of nature, fate and prejudices within society. Likewise Alissa Ti’s modern painting with analytical article Perfect Harmony integrates art, music and literature to represent humans’ essentiality in moving on from the difficulties in life. Together, conflicting perspectives represented through art parallels the subjectivity of life and shows that there is no conventional definition for â€Å"the truth† as it depends solely within each individual. Guterson depicts conflicting perspectives on humanity’s response to the ungraspable forces of nature and fate by selectively contrasting Western and Eastern philosophies through Ishmael and Hatsue’s past and values. Ishmael figuratively views life as â€Å"one whole ocean†, floating between his inability to â€Å"let go† his past â€Å"war veteran† and â€Å"unconditioned† love memories for Hatsue symbolised in his unwillingness to â€Å"denervate† his â€Å"amputated arm† to its â€Å"stump†. In juxtaposition, Hatsue represents an Eastern perspective considering life and the relationship with Ishmael as an â€Å"ocean [that] won’t mix†, separated by racial prejudices from her unavoidable traditional values. Guterson affirms Hatsue’s recognition that â€Å"there’s no point perpetually grasping for something† as she symbolically â€Å"learn to play her† life â€Å"like an instrument† in â€Å"harmony†, emphasizing that humans should accept a ‘greater truth’ than individual desires by acknowledging â€Å"death, injustice, hardship†, as â€Å"part of life†. Guterson then metaphorically summates humans as â€Å"dust in strong wind†, susceptible to â€Å"fate† and â€Å"accident† to any situation, however â€Å"it’s all kind of a balancing act† by moving on the privations of life. Ultimately, Guterson accentuates that while â€Å"fate and accident conspire; human beings must act on reason† and choice by figuratively acknowledging â€Å"that accident ruled the universe except the chambers of the human heart. † Similarly, Alissa’s philosophical perspectives is exemplified through both visually and textually that â€Å"Perfect Harmony† is gained â€Å"if only we choose† to accept the ever existing conflicts and â€Å"forget the unattainable†. Corresponding to Guterson’s Hatsue learning to live with acceptance, Alissa’s cyclic cropping of her favoured romanticist â€Å"Chopin† reflects her recognition of the human cycle; past, present and death. The lively and multi-coloured tone corresponds to â€Å"[her] childhood reluctance to learn a new sonata† which epitomizes the stubbornness of humanity; being detained from new ideals. The symbolic black tuxedo reflecting life failings, juxtaposed with the vibrant yellow background of hope respectively parallels her analogy of â€Å"life stopping† by â€Å"stumbling, hitting the wrong keys† but by â€Å"continuing [there] is still hope†. Alissa further portrays true â€Å"peace and happiness† induced by moving on from the fragmented â€Å"stumbles† in life represented by the combination of broken and unbroken note symbols around the artwork. In essence, it is by the repetitive â€Å"next note, next chord† and the solemn gaze in Chopin’s eyes which positions us to prerequisitely accept failures and uncontrollable forces of life and death by moving on to the â€Å"next stage† to find â€Å"Perfect Harmony† in life. However, Guterson then flaunts the imperfections in life by examining conflicting perspectives on prejudice, discrimination and the resulting injustice within a courtroom; a microcosm of the broader prejudice and intolerance afflicting San Piedro and humanity. Guterson’s condemnation of such prejudice is epitomized by the unsympathetic depiction and racial innuendos of the prosecutor Alvin Hooks who appeals to the jury to â€Å"look into [Kabuo’s] eyes’, to condemn him as a ‘Jap’ and wreak revenge for wartime injustices, symbolising the bigotry and hatred which can metaphorically blind humanity to truth and justice. Guterson juxtaposes this viewpoint with Nels’ final summation appealing to the jury to act with integrity by standing up against the ‘endless tide’ of racism. The persuasive and dignified tone created by abstract nouns and anaphora through Nels’ speech declaring â€Å"In God’s name, and humanity’s name† must â€Å"ceaselessly conspire towards injustice† position the audience to similarly act in breaking free of â€Å"human frailty† and â€Å"irrational fears†. Ultimately, Guterson juxtaposes the â€Å"amoral forces† of nature having â€Å"the storm† of â€Å"limits and greyness† â€Å"beyond our control† with â€Å"the outcomes of this trial [which] is not† to symbolise the central importance in choosing to transcend the â€Å"blind chaos† of intolerance and disparate perspectives within society. Although truth is often blinded by delusions of exterior prejudices, Alissa’s art then mirrors the subjectivity of the â€Å"real truth† being different to each individual by disparate perspectives. Similar to Guterson’s prejudiced trial of Kabuo, Alissa’s double illusion of the piano on Chopin’s tie and tuxedo reflects the uncertainty of every event and situation being seen â€Å"another way† from another angle. Additionally, the musical and anaphoric allegory in â€Å"playing the notes a little differently† resonating â€Å"different interpretations, different meaning† furthermore accentuates that the interpretation of meaning can vary from each individual’s perception. Alissa’s allusion juxtaposing that some â€Å"play music† for â€Å"trophies and medals† with herself playing to â€Å"create peace in [her] soul† shows that some hold on materialistic and unattainable views, whilst some come to the â€Å"greater truth† just like Guterson’s Ishmael letting go of the ungraspable; unrequited love and fate. The illusional tesselations of doves in Chopin’s hair and the vectors separating each piano key symbolizes that peace and harmony is â€Å"somewhere embedded in the markings of time†, whilst the perception of life metaphorically as keys of â€Å"white and black†; right or wrong and the real truth is forever subjective from changing perspectives.