Writing a good persuasive essay
Expository Essay On Topic Poverty
Thursday, August 27, 2020
Teamwork discovery Essay Example for Free
Collaboration revelation Essay Depict group membersââ¬â¢ results on the Discovery Wheel and Develop your numerous insights works out. What likenesses and contrasts exist inside the group? Taking a gander at our group results as people, apparently we have all had an astonishing investigate ourselves precisely. We as a whole have learned things about ourselves that we didn't understand previously. For example, Jacob learned he might want to raise his perusing, Kathleen needs to be additional time overseen as she develops in her tutoring she has learned, Nicole learned she needs to take a shot at numerous regions in her development with tutoring, and Joni learned she needs to figure out how to improve all through tutoring too. Our group has the closeness of a high quality in Purpose. This is basically the main unmistakable high score as a group that we share for all intents and purpose. In the equivalent since, we have taken a gander at our outcomes and we as a whole have numerous distinctions. Like referenced previously, Kathleen, Jacob, Nicole, and Joni all need to improve territories all through their course in their investigations in tutoring. Kathleen feels she will be more grounded as an individual once she can control her time the board, Jacob feels one his perusing turns out to be better he will have the option to improve in school and in his life further not far off, Joni feels on the off chance that she can do a test with less pressure she will have the option to pass them and achieve significantly more through school. As a group we function admirably together through our shortcomings, since we are on the whole unique and have quality in the territories where others are missing; subsequently we function admirably as a group. 2. What are the benefits of having decent variety in a group? What challenges might the group face in view of assorted variety? As a group, we feel there are incredible focal points to having decent variety in a group. We accept that assorted variety can carry a ton to a group; you can learn new perspectives, sentiments on how things are being done, and different methods of study that could enable each other to out. These are points of interest, however they can likewise be viewed as difficulties in a group also. The manner in which these regions could be viewed as a test seems to be, if a colleague is set in on explicit method of study, doesn't do well with tuning in to how things could be drawn closer in an unexpected way, or they are outright ââ¬Å"set in their own waysâ⬠, at that point this could cause difficulties. 3. By what means may factors, for example, decent variety, mentality, learning, and work styles influence group building? Factors, for example, assorted variety, disposition, learning, and work styles may influence group building on the off chance that at least one colleagues are reluctant to adjust to change that may happen; or even the styles of how individuals get the hang of being diverse may turn into an issue. Work styles of how some colleagues need to take care of business immediately and others stall. A considerable lot of issues can emerge while building your group. When your group is fabricated, you will realize who is solid in zones and you will know where they will be required the most. 4. Portray group membersââ¬â¢ results on the Career Interest Profiler, and the Career Plan Building Activity-Competencies. What similitudes and contrasts exist inside the group? As the group, we scored high on Purpose and found the middle value of in for the most part everything else. Our low score came in at Reading. Our group has the similitude of Purpose, and a couple of us matched up on different zones on where we scored, yet by and large we have huge numbers of contrasts on how we feel our regions should be taken a shot at. The distinctions are that a few of us may have scored high in timing and low in different territories, yet we neglect to have time the board. 5. How might you utilize the information picked up in the Career Interest Profiler, and the Career Plan Building Activity-Competencies to improve the presentation of the Learning Team? We will remain focused and set early cutoff times to make. This will assist keep with focusing on levels down to have the option to finish the current assignments. We will remain in correspondence better with each other and post all the more regularly to discover what is required; and if there is any disarray it very well may be explained inside the group or by the educator if necessary. This is the thing that we figured out how to improve the exhibition of the Learning Team. 6. What obstructions may emerge from various moral points of view among colleagues? There are numerous hindrances that could emerge from moral points of view from a group. These obstructions can go from legislative issues, religion, sexual orientation, race, or language. The rundown may go on much further, yet these are significant hindrances our group could consider. 7. By what means may these components, assorted variety, disposition, learning and work styles, and moral point of view be utilized to determine clashes? As a group we feel that decent variety could be utilized to comprehend a contention by learning the various methods of study that assorted variety may bring to the table. Mentality can resolve strife if the group approaches as constructive key players and are happy to keep a receptive outlook without thinking about things literally. Learning new ways and being available to various methods of othersââ¬â¢ methods of learning can resolve strife too. Taking in thought that every individual is extraordinary and work in various styles may help settle any contention with work styles; attempt diverse work styles before simply accepting you don't care for them and keep in thought they may work for other colleagues.
Saturday, August 22, 2020
Criminal Justice Court System Free Essays
Is the American criminal equity framework reasonable for all residents? Whenever posed this inquiry, numerous individuals would go the two different ways. A few people would state itââ¬â¢s reasonable, while others would blame it for being out of line. There are numerous motivations to why it would be reasonable yet there are likewise numerous motivations to why it would be unjustifiable. We will compose a custom paper test on Criminal Justice Court System or on the other hand any comparative subject just for you Request Now Numerous individuals would state that the American criminal equity framework is reasonable is for some reasons. One explanation is that everyone has certain rights regardless. These are known as Miranda rights or the Miranda alerts. Law implementation is required to oversee these rights to ensure any person who is in guardianship and subject to coordinate addressing. In the event that these admonitions arenââ¬â¢t read, itââ¬â¢s seen as an infringement of the personââ¬â¢s Fifth Amendment rights. A portion of these admonitions or rights incorporate the option to stay quiet and the option to quit addressing inquiries whenever until you converse with your lawyer. This is reasonable on the grounds that it secures individuals against self implication. Another model that shows the reasonableness of the American criminal equity framework is the option to direct or the privilege to a lawyer. The 6th amendment expresses that in every criminal arraignment, the blamed will reserve the privilege to have the help of insight for their resistance. On the off chance that a respondent can't bear the cost of and lawyer, one will be named to them. Another reasonable thing about the criminal equity framework in America is the exclusionary rule. The exclusionary rule keeps law authorization from utilizing most proof accumulated infringing upon the United Sates Constitution. It applies to confirm picked up from an absurd pursuit and seizure. The exclusionary rule would keep an investigator from presenting at preliminary proof seized during an illicit inquiry. One more motivation behind why individuals would call the American criminal equity framework reasonable is a direct result of the medication courts. These are courts that handle peaceful substance manhandling wrongdoers. They are critical thinking courts that work where numerous networks cooperate to enable peaceful wrongdoers to discover reclamation in recuperation and become beneficial residents. While a few people would call the criminal equity framework reasonable, numerous individuals would state the polar opposite. One unreasonable piece of the criminal equity framework is capital punishment. Capital punishment is for the individuals who perpetrate terrible wrongdoings and are executed as a result of it. It is uncalled for in light of the fact that occasionally, guiltless individuals are sentenced and killed when they werenââ¬â¢t even the ones who accomplished something incorrectly. The jury can indeed do a limited amount of a lot and it can at times not be right which is the reason the framework should be cautious about killing individuals. Something else about the criminal equity framework that could be viewed as uncalled for is the supplication deal. A supplication deal is an understanding in a criminal situation where the litigant consents to confess to a specific charge as a byproduct of something like a lesser sentence for instance. Itââ¬â¢s seen as unjustifiable in light of the fact that occasionally even honest individuals concede on the grounds that they have an inclination that they have no chance to get out. Another case of the criminal equity framework not being reasonable is the privilege to specific attorneys. Itââ¬â¢s genuine that on the off chance that you can't bear the cost of a lawyer, you are designated one yet itââ¬â¢s not reasonable that the great attorneyââ¬â¢s cost a ton of cash. Imagine a scenario where a blameless individual could just bear the cost of a lawyer who wasnââ¬â¢t generally excellent and that individual was sentenced liable. One progressively out of line thing of the criminal equity framework is racial profiling. Racial profiling is the utilization of an individualââ¬â¢s race as of key factor in choosing whether or not to take part in requirement. This is uncalled for in light of the fact that it could prompt out of line generalizations or bogus presumptions. In the event that somebody inquired as to whether I suspected the American criminal equity framework was reasonable, I would disclose to them yes. There are numerous out of line parts about the criminal equity framework yet I feel that there are a lot increasingly reasonable characteristics about it. I like that everybody has comparative or similar rights when being blamed regardless. I like that a specific court can assist individuals with assembling their lives back as opposed to sending them to live with hazardous crooks. I additionally like that specific guidelines ensure law authorization can't disregard any of the revisions. I would state the American criminal equity framework is reasonable. Instructions to refer to Criminal Justice Court System, Papers
Friday, August 21, 2020
6 Tools for a Successful Marketing Campaign
6 Tools for a Successful Marketing Campaign Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!6 Tools for a Successful Marketing CampaignUpdated On 06/04/2019Author : Ram kumarTopic : BusinessShort URL : https://hbb.me/2xdWlp5 CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogMost marketers understand how the marketing campaign is important to the growth of the business. It may be important to consider The Local SEO Company so that you can know about the best tools to use in growing your business. If you want to be a good marketer, it may be prudent to be familiar with marketing tools. The following are some of the tools, which you may use when it comes to the marketing campaign for your business.1. QuuuWhen the newest marketers are struggling to create content, the experienced marketers are trying hard when it comes to the gathering of details and content curation. The curation of content needs you to recycle instead of considering the original production of information, but i t may be time-consuming. Unless you make use of the Quuu, the process of looking for the presenting and workable content may require a lot of time as well as effort. The tools give the marketers a mandate of farming out their curation requirements. Unlike the curation amenities, this tool employs individuals, who are polishing the web on your behalf to make sure your needs are taken care of. You can always change the kinds of contents anytime you wish.2. ExtoleA large percentage of your clients are more than willing to recommend their friends to consider your business, but only a few manage to do that. Referral marketing awards the people, who spread the good news to their friends. Unless you consider Extole, the marketing process may be a little bit complicated. The tool provides a myriad of features including the omnichannel reporting that leverages the new referral paths.3. SocedoNot every marketer may manage to concentrate on the marketing campaigns. Most new marketers prefer wo rking as the IT gurus, salespeople, and researchers among others. The tools like Socedo can assist you when it comes to non-marketing projects. The marketers have the responsibility of leading generations through marketing channels.READ5 Biggest Project Management Trends in 20194. SumoRankFacebook tools are helpful in businesses, but they are not perfect when it comes to determining the kind of posts, which will be impactful. It may take hours to analyze and gather the information on your own, but if you consider SumoRank tool, then things can be a lot easier. With the Facebookâs URL, you may find it simple to comprehend the kind of content to garner first. It simplifies the work of Facebook marketing.5. EdgarImmediately you know how SumoRank works, it may be important to consider recycling your content at intervals. Reusing the content for good reasons is thoughtful. The content can assist you to introduce the newest supporters for your services and remind the old ones why they l ove what you do for them. The only thing you should be concentrating on is when to schedule your posts.6. CyfeIf you are using an unreliable tool to market your enterprise, it means that the reports will be unbearably expensive. You can rely on the Cyfe tool, which can earn you the satisfaction of your loyal and potential clients. The tool will provide you with the chance of emerging the SEO strategies and monitor the brand references.These days, so many things have changed. You can develop your business without too much of a hustle. As long as you will embrace what the new technology can offer, you will always market your enterprise. You can consider the above marketing tools, and if you want to know how it works, it may be a great idea to do a lot of homework.
Monday, May 25, 2020
Edwin Perkins Invented Kool-Aid in the 1920s
Kool-Aid is a household name today.à Nebraska named Kool-Aid as its official state drinkà in the late 1990s, while Hastings, Nebraska, the city where the powdered drink was invented, celebrates a yearly summer festival called Kool-Aid Days on the second weekend in August, in honor of their citys claim to fame, notes Wikipedia. If youre an adult, you likely have memories of drinking the powdered beverage on hot, summer days as a child. But, the story of Kool-Aids invention and rise to popularity is an interesting oneââ¬âliterally a rags-to-riches story. Fascinated by Chemistry Edwin Perkins (Jan. 8, 1889ââ¬âJuly 3, 1961) was always fascinated by chemistry and enjoyed inventing things, notes theà Hastings Museum of Natural and Cultural History, in describing the inventor of the drink and its most famous resident. As a boy, Perkins worked in his familys general store, whichââ¬âamong other thinigsââ¬âsold a fairly new product called Jell-O. The gelatine dessert featured six flavors at the time, produced from a powdered mix. This got Perkins to thinking about creating powdered-mix drinks. When his family moved to southwest Nebraska at the turn of the (20th) century, young Perkins experimented with homemade concoctions in his motherââ¬â¢s kitchen and created the Kool-Aid story. Perkins and his family moved to Hastings in 1920, and in that city in 1922, Perkins invented the Fruit Smack, the forerunner of Kook-Aid, which he sold mainly via mail order. Perkins renamed the drink Kool Ade and then Kool-Aid in 1927, the Hastings Museum notes. All in Color for a Dime The product, which sold for 10à ¢ a packet, was first sold to wholesale grocery, candy, and other suitable markets by mail order in six flavors; strawberry, cherry, lemon-lime, grape, orange, and raspberry, notes the Hastings Museum. In 1929, Kool-Aid was distributed nationwide to grocery stores by food brokers. It was a family project to package and ship the popular soft drink mix around the country. Perkins was also selling other products by mail orderââ¬âincluding a mixture to help smokers give up tobaccoââ¬â but by 1931, the demand for the drink was so strong, other items were dropped so Perkins could concentrate solely on Kool-Aid, the Hastings museum notes, adding that he eventually moved production of the drink to Chicago. Surviving the Depression Perkins survived the Great Depression years by dropping the price for a packet of Kool-Aid toà just 5à ¢Ã¢â¬âwhich was considered a bargain even during those lean years. The price reduction worked, and by 1936, Perkins company was posting more thanà $1.5 million in annual sales, according to Kool-Aid Days, a website sponsored by Kraft Foods. Years later, Perkins sold his company to General Foods, which is now part ofà Kraft Foods, making him a rich man, if a bit sad to cede control of his invention. On Feb. 16, 1953, Edwin Perkins called all his employees together to tell them that on May 15, ownership of Perkins Products would be taken over by General Foods, notes the Kool-Aid Days website. In a chatty informal way, he traced the history of the company, and its six delicious flavors, and how fitting it was now that Kool-Aid would join Jell-O in the General Foods family.
Thursday, May 14, 2020
The Bargeboard Look of Victorian Wood Trim
Bargeboard is exterior house trim, usually ornately carved, that is attached along the roof line of a gable. Originally, this Victorian wood trim ââ¬â also called vergeboard or verge board (verge being the end or edge of a thing) ââ¬âà was used to hide the ends of rafters. It hangs from the projecting end of a gable roof. Bargeboards are often elaborately hand-crafted and found on homes in the Carpenter Gothic style and what is commonly known as the Gingerbread cottage. Bargeboards are also sometimes called gableboards and can attach to barge rafters, barge couples, fly rafters, and gable rafters. It is sometimes spelled as two words ââ¬â barge board. It was commonly used throughout a growing and prosperous America in the late 1800s. Examples of bargeboard can be found on the Helen Hall House in West Dundee, Illinois (c. 1860, remodeled c. 1890) and a typical Victorian-era residence in Hudson, New York. Used as ornamentation, bargeboard must be maintained and replaced to keep the Victorian-era look on todays historic dwellings. Definitions of Bargeboard A board which hangs from the projecting end of a roof, covering the gables; often elaborately carved and ornamented in the Middle Ages.ââ¬â Dictionary of Architecture and Construction Projecting boards placed against the incline of the gable of a building and hiding the ends of the horizontal roof timbers; sometimes decorated. ââ¬â The Penguin Dictionary of Architecture In older homes, bargeboards may have already disintegrated, fallen off, and never replaced. The 21st century homeowner might consider adding this detail to restore a historic look to a neglected gable. Look at he many books that illustrate historic designs, and either make it yourself or contract out the job. Dover publishes several books including 200 Victorian Fretwork Designs: Borders, Panels, Medallions and Other Patterns (2006) and Roberts Illustrated Millwork Catalog: A Sourcebook of Turn-of-the-Century Architectural Woodwork (1988). Look for books that specialize in Victorian designs and house trim, especially for Victorian Gingerbread details. Why is it called barge board? So, what is a barge? Although barge can mean a type of boat, this barge comes from the Middle English word berge, meaning a sloping roof. In roof construction, a barge couple or barge rafter is the end rafter; a barge spike is a long spike used in timber construction; and a barge stone is the projecting stone when a gable is built of masonry. Bargeboard is always placed up near the roof, on the piece of roof that overhangs to form a gable. In revivals of Tudor and Gothic style architecture, the pitch of the roof can be very steep. Originally the end rafters ââ¬â the barge rafters ââ¬â would extend beyond the wall. These rafter ends could be hidden from view by attaching a bargeboard. The house could achieve greater decoration if the bargeboard was intricately carved. It was a functional architectural detail that has become purely ornamental and character defining. Maintenance of Victorian Wood Trim You can remove rotten bargeboard from a house without harming the structural integrity of the roof. The bargeboard is ornamental and is not necessary. However, you will change the appearance ââ¬â even the character ââ¬â of your home if you remove the bargeboard and do not replace it. Changing the style of a home is often not desirable. You do not have to replace rotted bargeboard with the same style if you dont want to, but youll have to check if youre in a historic district. Your local historic commission will want to see what youre doing and will often have good advice and sometimes even historic photos. You also can buy bargeboards. Today its sometimes called running trim or gable trim. Should I buy plastic bargeboard made of PVC so it wont rot? Well, you could, if your house is not in a historic district. However, because bargeboard is an architectural detail found on houses of certain historic eras, would you really want to use plastic? Youre right that PVC may last longer than wood and this trim area does have the potential for a lot of moisture runoff. But vinyl or aluminum that is sold as virtually no maintenance does require cleaning and repair, and its likely to age differently (for example, the color) than the other materials on your house. Mixing wood or masonry with plastic may make your house look a bit artificial. Bargeboard is a decorative detail that gives a house character. Think hard about detracting from the natural character of your home by using a synthetic material. Can I make my own bargeboard? Yes, you can! Buy a book of historical designs and experiment with different patterns and widths. Remember, though, that bargeboard will be easier to paint before you attach it to high places. You might even engage the local public school shop teacher to make your project into a student project. Ensure the proper permissions (e.g., historic commission, building code) before going ahead with any project that changes the look of your house. And remember ââ¬â if it looks awful, you can always remove it and begin again. Sources Photo of Cape Cod Gingerbread Cottage by KenWiedemann/Getty ImagesPhoto of Helen Hall house by Teemu008 on flickr.com, Creative Commons Attribution-ShareAlike 2.0 GenericPhoto of Hudson, NY house by Barry Winiker/Photolibrary/Getty ImagesDictionary of Architecture and Construction, Cyril M. Harris, ed., McGraw-Hill, 1975, p. 40The Penguin Dictionary of Architecture, 1980, p. 28
Wednesday, May 6, 2020
Nanotechnology The World Of Nanotechnology - 843 Words
Nanotechnology in Body Armour The world of nanotechnology has advanced rapidly in the last decade. The ability to alter particles on an atomic scale has revolutionised many jobs, including the protection of the armed forces. Body armour altered on the nano-scale has the potential to save the lives of many defence personnel. The existing body armour, called Kevlar, is synthetic plastic fibres woven together to form a flexible but strong material. While Kevlar is good at stopping bullets from penetrating the flesh, the resulting blunt force trauma (BFT) is enough to break ribs and, in extreme cases, cause organ damage. This is where nanotechnology excels. The upgraded body armour spreads the impact out to reduce BFT. There are a fewâ⬠¦show more contentâ⬠¦This creates a super strong material known as CNT. Due to the electron configuration of carbon (1s2 2s2 2p2) ââ¬Å"Nanotubes are entirely composed of sp2 bonds, which are even stronger than the sp3 bonds found in diamond.â⬠(Devina C, Holly P, Reem R., 16/2/17). This is why carbon nanotubes are hundreds of times stronger than steel. The silicon dioxide (SiO2) in STF also have strong bonds. Silicon is atomic number 14, meaning that there are four electrons in the valence shell. This combines with oxygen, with an atomic number of 8 and electron configuration of 1s2 2s2 2p2. With silicon needing 4 electrons to be stable, and oxygen needing 2, two oxygens share electrons with one silicon, resulting in two double bonds. The incredible strength of carbon nanotubes is displayed in diagram 1. The bullet impacts the fabric at approximately 2500 m/s, and after decelerating, bounces off the fabric at approximately 2000 m/s. The once the bullet hits the nanotubes, the deceleration is incredibly quick. The bullet decelerates at approximately -1.56x10^15 m/s/s. It can be assumed that the test fabric hadnââ¬â¢t been used before the experiment. After repetitive ballistic impacts the CNT start to deform, thus reducing their effectiveness in stopping projectiles. This is displayed in the diagram 2. The length of nanotubes also affect their ability to absorb external forces, as shown inShow MoreRelatedEssay about Nanotechnology: The Key to a Better World1121 Words à |à 5 Pagescompletely unscathed from the water and rock. This is the power of nanotechnology. Not everyone knows what nanotechnology is. In order to get a basic understanding of what it is, it is necessary to know the general description of nano technology, how it is built, why the nanoscale is important, when it started, and how it can benefit society. Nanotechnology should be understood by everyone because it can truly improve the world. 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Tuesday, May 5, 2020
Auditing and Assurance Services An Integrated Approach
Question: Discuss about the Auditing and Assurance Services for An Integrated Approach. Answer: Introduction This case study deals with performing substantive procedures (test of details) and their role in obtaining audit evidence. It is important to design the substantive procedures in such a way that it is in tune with the analytical procedures (test of controls). After performing the test of controls, if the inherent and control risk is found to be high, then the auditors must perform more substantive procedures in order to minimise the detection risk so that the overall risk is maintained at a tolerable level. Substantive Procedures Substantive Procedures or Test of Details are performed to examine accounting data i.e. completeness, accuracy and validity of transaction and balances. Substantive proceduresfor material classes of transactions, account balances, and disclosures are always required to obtain sufficient competent audit evidence due the limitations of internal controls and the subjective nature of the auditors judgments when making risk assessments regarding the entity and its environment. Therefore, the auditor will have to design substantive procedures for all relevant assertions to obtain sufficient appropriate audit evidence, regardless of the assessed risk of material misstatement. Proper tests of controls have been carried out by the auditor which determines the level of inherent and control risks as low. However, it is imperative that proper test of details are undertaken so as to keep the detection risk low as well so that the overall risk is maintained at an acceptable level. Following test of details can be carried out that will provide sufficient appropriate audit evidence regarding the accuracy of that account balance. 1. Wages and Salaries: The auditor can compare the total wages of current period that of prior year/budgets. In case a difference is found, the auditor needs to investigate the same. It is important to verify that the employees are paid for the period that they have worked. 2. Electricity: Check bills to make sure that expense for the respective period have only been recorded. It is important to make sure that the expenses recognized, pertain to current period only and that no bills of previous period have been recorded as expense in the current period. 3. Repairs and Maintenance: Check the bills to ensure that heavy repairs, which increase the life of asset, have not been shown as repairs but as capital expenditure instead. Similarly the routine repairs, which do not increase the life of asset must not be capitalised. These substantive procedures will assist the auditor in obtaining sufficient and appropriate audit evidence. Introduction There are three components of Audit risk, viz. inherent risk, control risk and detection risk. Inherent risk and control risk are assessed together because both these risks can be detected or prevented by designing suitable internal control system. Analytical procedures or test of controls are performed by the auditor to determine the level of risk. Substantive procedures are performed to examine accounting data. Audit risk model is used to manage the overall risk of an audit engagement. Thus when inherent risks and control risks are high, detection risk has to be set to a low level of acceptance to reduce the overall audit risk to a tolerable level. Conversely, when inherent risks and control risks are low, acceptable detection risk is allowed to be set at a relatively higher level. Lower detection risk may be achieved by increasing the sample size for audit testing. If detection risk cant be minimised, the auditor should express a qualified opinion. This case study deals with the a uditors observations regarding level of risk. Review of work In the given case, the audit assistant undertook a test of controls for 50 sales transactions and found three errors, i.e. 6 percent which is higher than the established tolerable error level of 5 percent. Since the errors were not material, individually or in aggregate, she concluded that the controls were reliable. However, this assumption may lead to fault in the overall audit. Although not material in nature, the error found was higher than the tolerable error. Instead of concluding that the controls are reliable, she should have performed the procedure on another sample to make sure that this was just an anomaly. This way, there could be enough evidence that the controls are reliable. While performing test of details for accounts payable, the audit assistant selected all balances over $100,000 and vouched these to supporting invoices. The sample selected comprised $2,565,650 of total accounts payable of $5,168,000. One invoice for $102,500 had been incorrectly recorded on the accounts payable listing, as the goods were not actually received until after year end. Given the error relates to only 4% of accounts payable tested, which would be a total error of $206,702 of the overall accounts payable balance, she concluded that it is not material as this is less than the materiality level set for this audit and, therefore, no further work has been performed. Now this would have been right had the control risk been below tolerable level. But since control risk is above tolerable level, acceptable detection risk had to be low in order to keep the overall risk at an acceptable level. The auditor should have performed more intensive test of details in order to reduce the detection risk to an acceptably low level. Conclusion From the above review, it is clear that the auditor was not correct in her observations. Instead of concluding that the internal control was reliable, in the first case, more test of controls should have been performed. In the second case, she should have performed more tests of details to make sure that the audit evidence collected is sufficient and appropriate. The overall audit risk is to be maintained at a tolerable level at all times which was not done by the audit assistant in her work for Orange Pty Ltd. References: Arens, A.A., Loebbecke, J.K., Elder, R.J. and Beasley, M.S. (2003)Auditing and assurance services: An integrated approach. United States: Addison Wesley Longman. ACCA (2015) Audit Risk. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/audit-risk.html (Accessed: 29 May 2016). ACCA (2015) Analytical Procedures. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/analytical-procedures.html (Accessed: 29 May 2016). ACCA (2015) Audit Procedures. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/audit-procedures.html (Accessed: 29 May 2016). ISA 315,Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment, paragraph 4 (b). ISA 330,The Auditors Response to Assessed Risk, para. A42-A51
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