Chinese dream and my dream Essay

â€Å"There would be no new China without the Communist Party†, I’ve heard of this saying since I was a little child. From then on, the Communist Party has left a deep and giant impression on me. China makes great progress under the leadership of the Communist Party which has always been the belief of China. I’ve been told that it would be a great honor to be a party member. So now I am a party member and the Chinese belief becomes my genuine belief. However, as growing up, I begin to wonder whether all the party members can regard the Communist party as their belief all the time and whether they are doing the things the party member should do. The answer is so disappointed. The power of Chinese belief and the awareness of Chinese people of supporting the belief are becoming weaker and weaker. China needs a firm and strong advocate of the belief. Many people can establish the belief of becoming a party member, but they can’t follow their original belief all the lifetime. Gradually they lose themselves in the debauchery lives and they forget what they have said under the flag. Other people without party affiliation are harder to see their own belief clearly. A nation without definite belief is lamentable and horrible because it can be easily destroyed by the outside rumor. Chinese dream of need a power to hold the belief is the same as my dream. We are facing the similar situation. It is easy for me to set up a goal, but I can’t carry out the goal from beginning to end. Sometimes the obstacles or the outside environment make me give up the goal. I lack the perseverance. I lack the power to hold the goal. I’ m a member of the Communist Party, but I’m not true of the name for the reason I’ve mentioned above. After many years, I’ m afraid of becoming the kind of person I disliked before. I’ m afraid of losing myself in the busy world. I’ m afraid of forget all the dream and belief made when I was young. I really need the power to help me hold the belief. China is developing and I’ m growing. We all share the same dream. China needs the citizens to awaken themselves and I need the self-awakening. The glamour of the surface must be very vulnerable. We should be tested by the time. Only holding the belief all the time can we go further towards the success. Chinese dream is my dream. Hoping the dream comes true.

Joseph’s Story

B. Assuming that Joseph’s heart stopped, all of the cellular processes and membrane functions are going to be affected. The loss of oxygen is going to affect everything, ultimately killing off all of the cells. Loss of oxygen and glucose will affect the mitochondria, making it unable to make ATP, the energy the body requires to function. Without any oxygen, the membrane will no longer be able to control its diffusion processes/pumps, allowing anything in and out of the cell and not properly getting rid of wastes. Leaving all of the waste behind, unable to regulate itself, all of the cells will eventually die off. C. In a human cell, the golgi complex, nucleus(nuclear envelope), and entire cell(plasma membrane) have membranes. During his heart attack the lysosomal enzymes, formed from the golgi complex, began to digest the membranes and all of their organelles, thus affecting the heart because all of the cells are being destroyed and can no longer function homeostatically. D. Inside the nucleus, the chromosomes house the instructions Joseph’s body needs to repair itself and his predisposition for vascular disease. E. Integral and peripheral proteins are involved in the homeostatic imbalances of Joseph’s heart because now, due to lack of oxygen and glucose, they are not performing their jobs correctly. Both proteins are now allowing anything in and out of the cell at its own will with no system to it. F. Reestablishing oxygen flow to Joseph’s body was so important because it got oxygen to the cells and the carbon dioxide out of the body. All of the process in the body would have ultimately stopped if oxygen flow has not been reestablished. H. Joseph’s heart failed because without oxygen or glucose the cells cannot make ATP. Without ATP the cells do not have the necessary energy to undergo any of their cellular processes. Eventually the cells will actually start digesting themselves, thus making the heart and all the other org ans in the body fail.

The Influence of an Interior Space on the Human Psyche

VISUAL COMMUNICATIONCONTENT PAGE PAGE INTRODUCTION†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦1-2 Undertaking BACKGROUND AND MOTIVATION†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 AIM AND OBJECTIVES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..3 STUDY DEFINED†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 RESEARCH STATEMENT†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦..3 RESEARCH SCOPE, LIMITATIONS AND CONSTRAINTS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦..†¦Ã¢â‚¬ ¦.†¦..†¦3 DESIGN SCOPE, LIMITATIONS AND CONSTRAINTS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.†¦.†¦.4 DEFINITION OF TERMS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.†¦..5 BIBLIOGRAPHY†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 APPENDIX†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 Introduction: In the research papers below research will be done on how interior decorators are influenced by Biophilic interior design constructs, the influence interior interior decorators have on relevant mark markets and 1s need for peculiar interior design influences in order to make self-actualisation, furthermore research will be done on the construct of Rene Descartes’s â€Å"I think therefore I am† theory but applied to the interior design universe of â€Å"I design therefore I am† . In decision the writer will summarize the influences interior design has on the human mind and the benefits one can obtain from interior design. The purpose and aims of this research paper is to set up that all interior infinites which surrounds us as persons are designed with a peculiar intent in head, whether it be mechanical, functional, practical or strictly aesthetic and that it does hold an consequence on us non merely physically and emotionally but besides mentally. Some interior interior decorators cater for the niche mark with the end in head to fulfill qualitative demands, such as usage designs that are designed to order and produced entirely for that peculiar client’s demands of having an entirely designed usage interior infinite, by and large associating to one’s societal position. The niche mark market is the top one per centum of the economic systems income bracket, in other words the wealthiest persons within the peculiar economic system. The mean income mark market, is the market where interior decorators aim to fulfill the quantitative demands of the mark market, designs are by and large less so le and produced in majority so that they are accessible by a larger demographic, therefore designs are rendered as more low-cost. Interior Design can better one’s quality of life as it is†the environment around us impacting our temper, productiveness, energy degrees, aptitude and attitude† . Making a beautiful inside is about making a infinite where you feel relaxed, comfy, organized and at peace, the thought of the infinite is to be thought of as therapeutic.† ( Jess Douray, 2014 ) . Well known sociologist Jean Baudrillard grounds that all objects chosen to make full an interior infinite is subconsciously placed within the infinite to state a narrative as they are the manifestation of one’s character and desires. He suggests that us as persons unconsciously judge insides on four separate value criteria’s, in add-on to how the suites look at face value. He farther explains the inquiries of each value standards as follows:â€Å"Function: Will this point suit your demands? Is the kitchen tabular array large plenty to sit your whole household? Will this flooring cover the full country of the room?Exchange: Is this point worth the monetary value? Would you instead have this remarkable high-end sofa for R15, 000 or a whole sleeping room suite for the same monetary value?Symbolic: Does this point have an emotional fond regard? Did you take a aggregation of household exposures for your decor or a print of a picture?Sign: Does this point have a peculiar position symbol? Is it a name trade name or a generic? † ( Jean Baudrillard, 2007 ) .Interior design is approximately much more than planing for aesthetic visual aspect. It has to see communicating and the cardinal user experience: how infinites work ; how they deliver a message and how persons respond to this when carry oning their day-to-day lives ; and even how people move about in finite and interact with objects or people. When within popular design civilization, people consider the expression of architecture ; the true significance of infinites and topographic points is developed by interior specializers. These are people with the ability to unite technology, building, art and psychological science in making infinites ; they must see the basic proviso of spacial design. Interior design requires cognition of appropriate edifice ordinances, wellness and safety statute law, undertaking planning and proficient specifications, all applied in a originative manner to bring forth an environment, all of the above demands to be taken into consideration when making successful designs.Undertaking BACKGROUND AND MOTIVATIONThe writers ultimate end of the below research papers is to set up the value of interior interior decorators and the impact they make in the environments we as persons reside in.AIM AND OBJECTIVESThe purpose of the undermentioned research paper is to set up the influence of an interior infinite on the human mind, the importance of interior interior decorators, the procedures of interior design and the results of a well-designed inside.Survey DEFINEDThis research papers will be based on research done digitally, diaries, published articles and books, encapsulating relevant information to that of the subject illustrated above, illustrations will b e provided collateral statement given along with illustrations and appendices.RESEARCH STATEMENTThe importance of interior design and the consequence it has on the human mind along with how interior design influences an person to the point of making self-actualisation.RESEARCH SCOPE, LIMITATIONS AND CONSTRAINTSInterior design has been around for centuries and has played a critical function in exposing societal position, a sense of comfort and a persons individuality, it is nevertheless apparent in research done therefore far that the importance interior design has on an individual’s mental wellbeing and verve, has non been defined in great item. A general deficiency of information on the benefits interior design possesses and the impact it has in an individual’s day-to-day lives has become evident.DESIGN SCOPE, LIMITATIONS AND CONSTRAINTSThe writer has found within the research done that an individual’s environing inside does non merely impact their productivene ss and temper but their thought procedures and even their physical wellbeing and wellness. The lighter and more unfastened the infinite, the more easy one can go focussed, the darker more congested the infinite the more one can experience overwhelmed or even trapped. â€Å"Biophilic design can cut down emphasis, enhance creativeness and lucidity of idea, better our wellbeing and promote healing ; as the universe population continues to urbanise, these qualities are of all time more of import. Theorists, research scientists, and design practicians have been working for decennaries to specify facets of nature that most impact our satisfaction with the built environment† The ( Terrapin brilliantly green, 2014 ) . The survey of biophilic design will be farther explored throughout the research paper.DEFINITION OF TERMSInterior design- the art or occupation of be aftering how the suites of a edifice should be furnished and decorated Biophilic Design- is an advanced manner of planing the topographic points where we live, work, and learn. We need nature in a deep and cardinal manner, but we have frequently designed our metropoliss and suburbs in ways that both degrade the environment and estrange us from nature. Bibliography Dictionary. 2015. Interior design – Definition and More from the Free Merriam-Webster Dictionary. [ ONLINE ] Available at: hypertext transfer protocol: //www.merriam-webster.com/dictionary/interior % 20design. [ Accessed 19 March 2015 ] . 2015. An interior interior decorator has a direct influence on the topographic points and infinites we occupy – Magazines – Student – The Independent. [ ONLINE ] Available at: hypertext transfer protocol: //www.independent.co.uk/student/magazines/an-interior-designer-has-a-direct-influence-on-the-places-and-spaces-we-occupy-760044.html. [ Accessed 19 March 2015 ] . 2015. what is biophilic design? – Google Search. [ ONLINE ] Available at: hypertext transfer protocol: //www.google.co.za/search? q=what+is+biophilic+design % 3F & A ; ie=utf-8 & amp ; oe=utf-8 & A ; aq=t & A ; rls=org.mozilla: en-US: unofficial & A ; client=firefox & A ; channel=nts & A ; gfe_rd=cr & A ; ei=BPEKVeS8BIiP7AbIq4G4BA # rls=org.mozilla: en-US: unofficial & A ; channel=nts & A ; q=biophilic+design. [ Accessed 19 March 2015 ] . 2015. Interior design – Definition and More from the Free Merriam-Webster Dictionary. [ ONLINE ] Available at: hypertext transfer protocol: //www.merriam-webster.com/dictionary/interior % 20design. [ Accessed 19 March 2015 ] . Appendix Chapter 1: Literature reappraisal Chapter 2: Research theory Chapter 3: Findingss supported by relevant research Chapter 4: Designs conceptual developmentDecision

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Employee Privacy Rights in the Workplace - Essay Example The employees, caught in the middle, depend on references to find gainful employment, but may jeopardize their eligibility if a reference portrays them in a negative light. The wider community (consumers, families, friends and acquaintances of employers and employees) may be equally affected when full disclosure does, and does not, occur. It is contended in this paper that it is vital that standardized national laws should be developed to protect past and future employers, the employees themselves, as well as the communities they work within. Firstly, the growing trend of litigation against former employers will be presented. Secondly, the laws across the states will be outlined in regards to former employer's disclosure of ex-employee information. Thirdly, reasons to standardize the laws will be provided. Finally, a conclusion shall synthesize the main points of the paper, and provide support for the adoption of a standardized national employment and labor policy in regards to termination disclosure. It is becoming more common for employees to ask their former employers for a written reason for their termination of employment, as well as a copy of their personnel record (Boisvert, 1999). It has been suggested that for previous employers, such a request is a cause for concern, as it is often a clear indication of discontent on behalf of the employee, and likely that the employee has consulted with a lawyer and is considering a lawsuit. As such, it is recommended to employers to assume they may be as risk of being sued, and to seek advice from their attorney immediately (Boisvert, 1999). When an employer terminates an employee they must be aware of the risk of being presented with a lawsuit, and have risk management policies in place to minimize such an event from occurring. The process of providing a reference for the employee will play a large part in determining if the employee can make a legal claim (Boisvert, 1999). For this reason, there has been an increasing tendency for e mployers not to provide comprehensive details of a former employees work practices. Many employers are heeding their lawyer's advice to tailor references to provide a neutral profile of the employee. In general, this involves confirming the employee's position, dates of employment and salary (Boisvert, 1999).There are numerous areas of potential liability for the former employer when providing a reference (Lovett & Potter, 2004). Most notably, is the risk of being sued for defamation or invasion of privacy. There is also the risk of liability for retaliation, such as when management takes revenge on an employee for a past non-compliance within the organization. Another liability risk is that of 'compelled self-publication' which occurs when an employee must repeat what they perceive to be false allegations as their reason from termination, so that the future employer does not hear it first from a previous employer (Lovett & Potter, 2004). In general, employers should implement polic y for the response to requests of a written reference, or for requests of information from future employers (Boisvert, 1999). It is recommended that such a policy prohibit employees from disseminating information about their co-workers, and that the policy direct all inquiries for information

Agriculture and the Nitrogen Cycle Essay Example for Free

Agriculture and the Nitrogen Cycle Essay Agriculture is an important industry that provides food for human consumption. The decrease of land available for agriculture coupled with the increase of human population has required that agricultural lands increase their output. This was achieved through the use of improved crop varieties, more productive livestock, better weed and pest control and the increased use of fertilizers, specifically nitrogen fertilizers which has linearly increased to 1. 2 Mt in the 1980s. However, farming also affects the environment. Increases in phosphorus and nitrate contents of water lead to increased biological activity and large concentrations of nitrate in drinking water create health hazards. J. K. R. Gasser studied the nitrogen cycles in agriculture and reported the results in his article â€Å"Agricultural Productivity and the Nitrogen Cycle. † Gasser (1982) explained that nitrogen is emitted from the soil or from animal effluents as ammonia, nitrous oxide or N2. Considerable amounts of nitrogen are also recycled directly as animal urine and feces. The preceding crops in agricultural lands also affect the amount of nitrogen released for the current crops. However, Gasser (1982) explained that no arable system provides enough nitrogen for the maximum production of crops such that additional nitrogen must be added in the form of fertilizers. Gasser (1982) reported that there is no evidence supporting that the increased use of nitrogen fertilizer also increases the total amount of nitrogen in soil-plant system. He stated that little of the nitrogen in circulation â€Å"will appear directly in the atmosphere or groundwaters, most will leave the agricultural system after one or more changes or subsidiary cycles† (Gasser, 1982, 313). Gasser (1982) concluded that the losses from the system must be at least as large as the known inputs. He persuaded to quantify the movement of nitrogen, the understanding of which would allow the losses from agricultural system to be minimized improving the utilization of nitrogen in farming and reducing its effects on the atmosphere and water. Reference Gasser, J. K. R. (1982). Agricultural productivity and the nitrogen cycle. Philosophical Transactions of the Royal Society B (Biological Science) vol. 296, no. 1082, 303-314.

A Violation Of Womens Human Rights

A Violation Of Womens Human Rights Violence against women commonly known as gender-based violence refers to violent acts ‎committed against women with the victims gender as a primary motive. ‎Violence against women is very common especially in developing third world countries and even ‎in countries with over suppressed societies for example in many regions of the Middle East. ‎Even in developed and modern nations still today gender- based violence is not totally ‎eliminated and still exists though comparatively the rate is lower than the underdeveloped and/ or ‎developing countries. ‎ It is like a plague that has engulfed and destroyed many homes and families and a situation that ‎needs to be addressed with complete focus as a healthy society produces healthy generations ‎which in turn results in healthy and prosperous nations. For years the problem has never been ‎addressed seriously and so far has ruined families and disturbed the society at large majorly due ‎to lack of awareness among the individuals.‎ The ever increasing day to day mechanical lives and expensive living cost is causing more stress ‎and depression in individuals, the matter instead of being curtailed by various relevant law ‎enforcing agencies, NGOs and concerned state organizations the occurrences of violence ‎incidents against women is on high increase. ‎There is a dire need to find ways to stop this as crises intervention cannot only address and ‎simplify the situation rather more serious steps are needed to curtail the devastating effects that it ‎has on children and families.‎ Every year millions of women are affected world over and majority of cases do not come on ‎record nor handed lawfully and this ignorance results in gradual increase in such unacceptable ‎acts against women. We will all agree here that such violence against women leads to physical ‎and psychological harm both, and at times the psychological scars are impossible to treat thus ‎damaging the personality of the subject woman for life time.‎ If a woman suffers such physical and emotional harm the whole society suffers and the final ‎impact is the suffering of the entire society. Thus this raises serious health concerns and requires ‎immediate action and prevention from violence from those who are the policy makers and various ‎agencies responsible for stopping this violence. ‎ The affected suffers from loss of trust, loss of dignity and a deeply compromised self esteem ‎that needs to be addressed along with factors like housing, economic support, social welfare and ‎legal issues being an integral part of the health promotion strategy. ‎The most common form of violence experienced by women globally is physical violence inflicted ‎by an intimate partner, with women beaten, forced into sex or otherwise abused.‎ In a study conducted by the World Health Organization (WHO) it was found that between 15% ‎and 70% of women experience physical and/ or sexual violence by a partner. ‎ According to a United Nations report at least one out of every three women around the world ‎has been abused some way or the other in her lifetime and that too by someone known to her.‎ According to a WHO report the impact of this gender- based violence on the society is deep and ‎directly burdens the health care services as women suffer serious physical injuries, death, sexually ‎transmitted diseases, miscarriages, acute depression and many other psychological health issues ‎resulting in weak and low physical health. And the states have to bear heavy economical costs in ‎billions per year.‎ A 2003 report by the US Centers for Disease Control and Prevention (CDC) estimates that the ‎costs of intimate partner violence in the United States alone exceed US$5.8 billion per year: ‎US$4.1 billion are for direct medical and health care services, while productivity losses account ‎for nearly US$1.8 billion.‎ We can have an idea of existence of this gender-based violence in various parts of the world ‎from the figures collected by the WHO while carrying out a study in 11 countries and according ‎to this study; ‎ The percentage of women who had been subjected to sexual violence by an intimate partner ‎ranged from 6 per cent in Japan to 59 per cent in Ethiopia. ‎Several global surveys suggest that half of all women who die from homicide are killed by their ‎current or former husbands or partners. ‎In Australia, Canada, Israel, South Africa and the United States, 40 to 70 per cent of female ‎murder victims were killed by their partners, according to the World Health Organization.‎ In Colombia, every sixth day one woman is reportedly killed by her partner or former partner. ‎Psychological or emotional violence by intimate partners is also widespread.‎ Up to 70 per cent of women experience violence in their lifetime, according to country data ‎available.‎Women aged 15-44 are more at risk from rape and domestic violence than from cancer, car ‎accidents, war and malaria, according to World Bank data. ‎ Female genital mutilation (FGM), defined by WHO as the partial or total removal of the external ‎genitalia or other injury to the female genital organs WHO estimates that between 100 to 140 ‎million girls and women have undergone some type of FGM. Most of those affected live in 28 ‎countries in Africa, although there are some in the Middle East and it also happens among ‎immigrant communities in some countries in Western Europe.‎ Rape and dowry related violations are also very common resulting in harassment of brides and ‎also dowry related deaths, particularly in certain parts of India and other southern Asian ‎countries. This violence is exercised not only by the husband but also by the husbands close ‎relatives (mother, brothers, and sisters). ‎ Acid throwing in some Asian countries such as Bangladesh, India, and Pakistan, the disfiguring ‎of women by throwing acid or burning them are forms of violence rooted in gender inequality, ‎but the immediate reason for this is often disputes concerning marriage and dowry. While this is ‎not one of the most prevalent forms of violence against women, its consequences are dire for ‎those women subjected to it. ‎ ‎ Honor killings this is the murder of a woman, usually by a brother, father, or other male family ‎member, because she has allegedly brought shame to her family. This phenomenon is rooted in ‎the notion of male honor and female chastity that prevails in many countries in the Eastern ‎Mediterranean region. It means a mans honor is linked to the perceived sexual purity of the ‎women in his family. If a woman engages in sex outside marriage or even if she is raped, she is ‎thought to disgrace the family honor. In some societies, the only way to cleanse the family honor ‎is by killing the woman/girl.‎ This kind of violence against women and girls is exercised also in western European countries ‎within immigrant families. It is generally referred to as honor killings-a rather misleading ‎term as the connection with honor is difficult to understand in most cultures. The term murder ‎in the name of honor has been suggested. ‎ There was this case of honor killing of 3 daughters and their mother who was murdered in ‎Canada and bodies dumped under a bridge by their own father with the help of his second wife ‎who were immigrants there and belonged to an Asian country. ‎ In Saudi Arabia where I used to visit frequently almost every year as my spouse was working in ‎Jeddah I witnessed many cases where in men when going for work locked their wives from ‎outside till the time they were back home in the evenings the reason being lack of trust on their ‎spouse and during one such incidence the house caught fire due to short circuit and the wife, ‎maid and an infant child were rescued by the neighbors through apartment windows as the door ‎to the house was locked from outside by the husband who had left for work. I left the site ‎wondering how much black smoke these three must have inhaled especially the infant child and ‎what effect it would have had on their lungs?‎ With the passage of time and increasing awareness especially in girls / women due increasing ‎literacy rates among women such violation is now getting well recognized as a public health ‎problem and human rights violation of worldwide. ‎ The states and working organizations for prevention and betterment of societies are now realizing ‎how this relates directly to the public health sector.‎ More and more need have arise to take appropriate measures and proper trained health workers ‎are being placed close to the victims of such violation who are also well acquainted with the ‎community they work for and its inhabitants.‎ The local health services and communities need to play their role and create awareness among the ‎public to prevent such incidents. ‎ The Central and Federal government bodies need not only to make strict laws for the prevention ‎of gender-based violence but ensure effective implementation as well.‎ The most effective way to reduce tolerance towards violence against women is to openly debate ‎the subject as still there is limited knowledge regarding most workable interventions for the ‎prevention of gender- based violations.‎ References †¢ ‎ www.health.state.mn.us/divs/hpcd/chp/hpkit/index.htm †¢ http://futureofchildren.org/futureofchildren/publications/docs/‎ †¢ http://heapro.oxfordjournals.org/content/21/suppl_1/25.full †¢ Violence Against Women the United Nations ‎ www.un.org/en/events/endviolenceday//UNiTE_TheSituation_EN.‎ †¢ Violence against women Gunilla Krantz, Claudia Garcia-Moreno †¢ http://www.wikigender.org/index.php/Violence_against_women

Factors That Influence Household And Individual Food Consumption Economics Essay

Factors That Influence Household And Individual Food Consumption Economics Essay This paper identifies the factors that influence the household and individual food consumption. Since food is the most important item of the consumption basket, an analysis of the changes in food consumption pattern over time has a special significance which is the most important component for low and middle income groups. Food expenditure pattern is an excellent indicator of economic well being of people. Economic Development is not only brings about significant changes in the socio-economic and cultural life of a habitant population but it also influences the levels of living in the long run. India, a rapid developing and agrarian dominant economy has been bringing many changes in the socio economic life of her population since independence. Keyword -Expenditure, Consumption Patterns, Food Consumption and Household Consumer Expenditure, Factors affecting food consumption pattern. Introduction: The analysis of changing food consumption pattern over time would help in designing appropriate policies related to food production and distribution .Increasing number of working women, rise in per capita income, changing lifestyles and increasing level of affluence in the middle income group have also brought about changes in food habits. Rapid urbanization and sociological changes like the desire on the part of the housewives to spend less time in kitchen, the increased value for leisure, weakening of family ties, increased impact of television and its advertisement as well as changing life styles of the families, have brought about the changes in food consumption pattern. Since food is the most important item of the consumption basket, an analysis of the changes in food consumption pattern over time has a special significance which is the most important component for low and middle income groups. Food expenditure pattern is an excellent indicator of economic well being of people. If the society is wealthy proportionately high expenditure will be made on secondary necessities, comfort, luxury products and conspicuous consumption. On the other, if the society is at subsistence level, people will spend proportionately more on food. Engels law also states that the poorer the family, the greater is the proportion of its total income devoted to provision of food. Economic Development is not only brings about significant changes in the socio-economic and cultural life of a habitant population but it also influences the levels of living in the long run. India, a rapid developing and agrarian dominant economy has been bringing many changes in the socio economic life of her population since independence. Due to variations in natural resources endowments; physical and climatic conditions; economic factors like income, prices and the extent of magnetization; demographic factors like household size and degree of urbanization and cultural factors are likely to influence consumption expenditure pattern. Such diverse socio-economic, demographic and cultural factors are reflected in the inequality in the distribution of consumption expenditure as it is revealed by the national sample survey organization data on consumption expenditure in India. Food consumption has been a subject of research all over the world. It is especially meaningful in developing countries where food expenditure accounts for a relatively large share of household income. Studies on food consumption shed light on food related nutritional policies. They provide estimates of how food consumption is affected by change in prices, income and taxation policies ( Dune and Edkins 2005) The studies on food consumption pattern or expenditure pattern are very important as it is related to poverty and standard of our society. Food being the foremost basic need gets the priority in the expenditure of people, especially the poor classes. It is necessary to study the change in food consumption pattern under the changing situation of liberalization, privatization and globalization. After liberalization began in 1991, though much attention has been paid to the reduction in head count ratio, less priority have been accorded to the magnitude and pattern of food consumption. Ray and Lancaster (2005) have recently shown that the link had weakened to the extent that the official poverty line in India today is quite out of step with that based on the household minimum calorie requirements. This necessitates an analysis on the magnitude and trend in food consumption, especially cereals, over the reform period in India, in view of their strong implications for food and nutrition securities. This study provides evidence on the magnitude and patterns in food consumption status of both rural and urban population. There is a strong indication that improvement in the levels of living might not have been distributed well and certain pockets of the states might have remained impoverished in spite of their overall growth. While studies abound on the consumption expenditure among rural and urban households for various expenditure classes at macro level, very few studies have been done at micro level to explain the rural urban differences in the consumption pattern. Per capita income and food consumption both are the indicators of human development but food consumption is a better indicator of human welfare. Indias faster economic growth over 1990s has raised per capita income (expenditure) and has significantly impacted its food consumption patterns by causing a change in the structure of food consumption patterns observed earlier during pre-reforms period. This raises the relevance of looking at the composition of Indias food consumption basket. Changes in the composition of food consumption expenditure during the 1990s, including the shift from cereals to non-cereal items against the background of a decline in food expenditure share, occurred right across the growth spectrum and raise the issue of the nutritional implications of food items particularly during post-reforms period. Purpose: The purpose of this study of the literature was to determine which factors influence household and individual food consumption. Literature Review: Numerous studies have been made in recent years on the trends of poverty, inequality and level of living in Indian states during the 1990s. Some have highlighted the reduction in poverty (Sundaram and Tendulkar 2003; Bhanumurthy and Mitra 2004), while some others have expressed anguish over the rising economic inequality (Deaton and Dreze, 2002; Sen and Himanshu, 2004; Krishna, 2004).There is a common feeling that although there has been some overall improvement in the average levels of living of people across the majority of states, those who were already on a better footing could reap the advantages of the economic reforms in the 90à ¢Ã¢â€š ¬Ã… ¸s and experience faster growth, while there was no tangible improvement for the poorest few. Again, the rural -urban expenditure gap, believed to have widened overtime, needs meticulous scrutiny. Campbell (1960) conducted a survey and had given a comparison between older persons and younger persons at identical income level. Younger people, at all income level, spend more on clothing, furniture and miscellaneous items than older people but less on medical care. David (1962) studies revealed that the size of the family and frequency of purchasing durables, kinds of durable purchased and the substitution of durables for commercial services hampers the consumption pattern of households. Chatterjee (1962) on the basis on NSS consumption expenditure data for rural and urban areas and six zones has been estimated for elasticities on expenditures on food. Gupta(1968) has compared the differences in overall consumption patterns in the state of UP and Tamil Nadu for the reason of their known and distinct economic , social and cultural differences .The study has concluded that there exist significant differences in consumer expenditure on various categories of item in those states in general as well as also between rural and urban regions in each of two states. Kwang (1972) had analyzed the effect of income as well as other economic and social demographic characteristics on households consumption expenditure significantly among different groups. Chatterjee Bhattacharya(1972) have constructed indices of consumer price differential between the rural areas of different states of India with NSS 18th round data. Rao(1977), in her study has tried to identify some measures at development in order to identify backward regions and subsequently to examine the trends in inter regional and inter sectoral disparities in India. The study by Sarkar(1983) based on NSS consumer expenditure data for 13,16,21 28 rounds supports the hypothesis that level of living and expenditure pattern differs over the states. Kumar and Aggarwal (2004) determined the extent of poverty in Delhi slums through consumption patterns, employment and educational status of the slum population. FACTORS THAT INFLUENCE FOOD CONSUMPTION: Income: Income is an important means of widening the range of consumption options, especially as economies around the world become increasingly monetized. Income gives people the ability to buy diverse, nutritious foods instead of eating only their own crops, to pay for motorized transport instead of walking, to pay for health care and education for their families, to pay for water from a tap instead of walking for many hours to collect it from a well. The increasing dependence of much consumption on private income means that changes in income have a dominant influence on changes · in consumption. When incomes rise steadily consumption rises for most of the population. But for the same reason, when incomes decline, consumption also falls sharply, with devastating consequences for human well being. Demographic Characteristics: The demographic characteristics have an important bearing on the level of income, consumption expenditure and saving of the society. Features like rate of growth of population, educational level of the head of the household and other members, the age of the members of the household, the size of the family are some of the factors which have a direct effect on the saving of the community, especially in the rural areas. According to Leff (1969) this factor as a determinant of saving had been left out because, this hypothesis had not been validated by extensive empirical testing Level of Education: The level of education of the head of the household and that of other members of the family determines the nature of occupation they are involved in, the level of income that they get and the motivations for saving. Also the level of education of the female members of the community is likely to have a positive influence on the saving rate Size and Pattern of Assets: For any economic unit wealth reflects the net result of accumulated saving, revaluation of assgets and capital transfers ever since the unit came into existence. The size and pattern of assets held by the households determine the income enjoyed by the household as also the amount of income saved and the pattern of investment of saving. Time use: Opportunities to consume can be severely limited by lack of time. Women, spend many hours a day meeting the households needs and have no time left for education, better health care or community activities. Similarly, overworked labourers may receive an adequate wage. but they often work long hours and are denied the opportunity of regular leave. Information: Information is the key to raising awareness of the range of consumption options available and enabling the consumer to decide which choices are best. Without information. there is no way of knowing what goods and services are available in the market. and what services are being provided by the state and are. By right, available to all. Advertising and public information campaigns play an important role in this respect. Social barriers: Income cannot always remove barriers to access to opportunities. This is particularly so when considerations of gender, class or ethnicity limit peoples freedom to consume the goods and services they want. For example, people belonging to certain ethnic groups might be denied equal access to education, employment and other basic social services by the state, regardless of how much they earn. The household- decision-making and upbringing: Much analysis of consumer decision-making assumes that the person making the decision is the one who will directly benefit from the consumption. This is far from the truth in many cases. A great deal of household consumption decision making is in the hands of one person-often the mother or the father of the family. Although this may lead to good outcomes, it can also be a source of inequity within the family- Household values has a wider effect on the consumption options of individual members. The education and upbringing given to children early in life play a critical part in establishing their ability to make good use of the options available for living a full and fulfilling life. The remarkable expansion and diversification in consumption options have made it more difficult for consumers to make informed choices. Globalization and Consumption: As a result of increased purchasing power and opportunity to purchase, a change was manifest in the activity of consumption. The definition of what constitutes a necessity is changing, and the distinctions between luxuries and necessities are blurring. Globalization is integrating not just trade, investment and financial markets; it is also integrating consumer markets around the world and opening opportunities. This has two effects i.e. economic and social. Economic integration has accelerated the opening of consumer markets with a constant flow of new products. There is fierce competition to sell to consumers worldwide, with increasingly aggressive advertising. On the social side local and national boundaries are breaking down in the setting of social standards and aspirations in consumption. Technological Advancement: Another important factor that has changed the rural consumption pattern in recent years is the technological advancement in agriculture which has in turn raised the income of the rural population. The increased income is likely to be used for consuming more of the items which are already in their commodity basket. This may increase their choices of falling on goods with sensory appeal such as sweets, tobacco, drugs and intoxicants and also those goods and services associated with prestige and status. Summary and Conclusion: This study shows that food plays a central part in the culture, traditions . Important events such as weddings, funerals, and religious celebrations are all accompanied by food specifically prepared for the occasion. Consumption of traditional food is largely associated with poverty and consequently, as people move to the city, they change their diet to a typical westernised diet with a high fat content and low carbohydrate intake (Bourne et al., 1996). Our study found that this population associated meat with high socio-economic standing and therefore tried to consume it on daily basis. Our findings are confirmed by those of Wong et al. (1984) who examined a relationship between household income, level and expense and consumption of food in urban marginal areas of Mexico. The authors found a marked tendency to increase consumption of high protein foods as family income increased. It emphasizes the critical importance of taking these factors into consideration in developing strategie s for modifying eating practices.

UNIX vs. NT :: essays research papers

UNIX VS NT To build a good and stable network is extremely difficult. It takes a team of very knowledgeable engineers to put together a system that will provide the best service and will forfill the need for the companies users and clients. There are many issues that have to be resolved and many choices have to be made. The toughest choices IT managers have to make, are what will be the best server platform for their environment. Many questions must be answered. Which server software offers complete functionality, with easy installation and management? Which one provides the highest value for the cost? What kind of support and performance can be expected from this system? And most important of all is what is more secure? In this paper, Microsoft Windows NT Server is compared to UNIX, in the large commercial environment. The main focus of the comparison is on the areas of, reliability, compatibility, administration performance and security. Which system is worth the money? What can you expect from Windows NT Server out of the box and from UNIX out of the box? NT can communicate with many different types of computers. So can UNIX. NT can secure sensitive data and keep unauthorized users off the network. So can UNIX. Essentially, both operating systems meet the minimum requirements for operating systems functioning in a networked environment. Put briefly, UNIX can do anything that NT can do and more. Being over 25 years old, the UNIX design has been crystallized out further than any other operating system on a large scale. NT is fairly new and some say it is a cheap rip off of UNIX. But it is not cheap at all. To purchase an NT server with 50 Client Access Licenses , one will spend $4,859.00. Not so bad. But it gets much more costly than this. This price is just for software, but everyone knows to build a network you need a lot more than this. E-mail has become an indispensable tool for communication. It is rapidly becoming the most popular form of communication. With Windows NT, you will have to buy a separate software package in order to set up an e-mail server. Many NT-based companies use Microsoft Exchange as they ¡Ã‚ ¦re mailing service. It is a nice tool, but an expensive solution with not such great success in the enterprise environment. Microsoft Exchange Server Enterprise Edition with 25 Client Access Licenses costs $3,549.

Jacks in the box :: essays research papers

Pericles’ Ideology of Democratic Society.   Ã‚  Ã‚  Ã‚  Ã‚  Democracy of today can be traced back to the Funeral Oration speech of Pericles‘. We can outline the ideology behind democracy from his speech. Democracy is now the largest form of government to exist in today’s society. There are two forms of democracy’s that exist: Representational which is used by the United States, and Direct which allows the people to get involved and was used by the Greeks. So its said that Athenian democracy are more democratic than ours. Some even say that Pericles’ speech is the foundation of democratic society.   Ã‚  Ã‚  Ã‚  Ã‚  The speech of Pericles’ was not only a tribute to those who died in battle but it was also a contrast between the warring powers of Athens and Sparta, recorded by the historian Thucydides. In Athens society it was custom for someone of the community to give an acclamation speech for those who died in war. Pericles’ was chosen and gave a spectacular speech which sounds a lot like the speeches we hear today from other leaders of a democratic government. Pericles’ speaks about the special qualities and characteristics of the Athenians, and the faults of the Spartans.   Ã‚  Ã‚  Ã‚  Ã‚  The theme of the speech is the thought that the Athenians were able to put aside what they want and strive for the greater good of the city. They are brought together by their mutual trust and a shared desire for freedom. Athenians submit to the laws and obey the public officials not because they have to, but because they want to. Athenians had achieved something unique ,being both ruled and rulers at one and the same time. This helped to create a new type of civilian. Athenians were able to adapt to any situation and rise to any challenge.   Ã‚  Ã‚  Ã‚  Ã‚  Athenian law was not all written in books, based on peoples judgment the laws were administered on the guilty. According to Pericles’ â€Å"Our Constitution does not copy the laws of neighboring states; we are rather a model to others than imitators ourselves,† this quote shows the Constitution is an inspiration to other government systems.

English: Good and Evil and Television Essay

Assalam O Aliakum all of you after that today is my presentation and my presentation is about Television you know that television is getting very popular and increasing day by day because of connecting the world. There are some advantages and disadvantages and now I am describing about advantages. Advantages 1) First advantage is that you know Karachi bad low and situation is increasing day by day that’s why many people before going to office they switch on the television for knowing about situation that what is going, situation is good and bad and which area is suitable for going to office. 2) Second is that when you have laser time and you are filling dull/boring and if you want passing the time so you can early by watching television because many channels are available on cable for your entertainments like watching movies and watching song and most of peoples like sports channels. 3) Third advantage is that with passing your time you can get knowledge easily because many channels are available which is providing good platforms for you. Like national geographical and discovery channels are most famous in the world. And also Islam channel are available like QTV, MADANI and PEACE for our information. 4) Forth advantage this is very importance for us because now we are student of English language and we do not know how to speak English and how to perform the word with better ascend when we will watch English channels on daily basic so we can easily get. Disadvantages. 1) The first disadvantage is that some people prefer to watch television and do not prefer to work they most of time spend it. 2) Second disadvantage is that a lot of people suffering in desperation and afraid because you know that boom are blasting on daily basic different areas and news channels telecast live. 3) Thirty disadvantages are that some people are going to bad way due to watching television. This type of people do not like to do work hard and they do street crime and robbery etc.

Auditing Problems Quiz

Following are multiple choice questions recently released by the AICPA. These questions were released by the AICPA with letter answers only. Our editorial board has provided the accompanying explanations. Please note that the AICPA generally releases questions that it does NOT intend to use again. These questions and content may or may not be representative of questions you may see on any upcoming exams. 2007 AICPA Newly Released Questions – Auditing 1. CPA-05465 Which of the following categories is included in generally accepted auditing standards? a. b. c. d. Standards of review.Standards of planning. Standards of fieldwork. Standards of evidence. ANSWER: Choice â€Å"c† is correct. Generally accepted auditing standards include three categories: general standards, standards of fieldwork, and standards of reporting. Choices â€Å"a†, â€Å"b†, and â€Å"d† are incorrect, based on the above explanation. 1 2007 AICPA Newly Released Questions – Auditing 2. CPA-05466 A retailing entity uses the Internet to execute and record its purchase transactions. The entity's auditor recognizes that the documentation of details of transactions will be retained for only a short period of time.To compensate for this limitation, the auditor most likely would: a. b. c. d. Compare a sample of paid vendors' invoices to the receiving records at year-end. Plan for a large measure of tolerable misstatement in substantive tests. Perform tests several times during the year, rather than only at year-end. Increase the sample of transactions to be selected for cutoff tests. ANSWER: Choice â€Å"c† is correct. When an entity transmits, processes, maintains, or accesses significant information electronically, some accounting data and source documents may be available only in electronic form, or only at a certain point in time.The auditor would generally perform tests of controls several times during the year to compensate for this limitation. Choice â€Å"a† is incorrect. Comparing a sample of paid vendors' invoices to receiving records provides evidence that the company received the goods for which it paid, but only if records are available in sufficient detail to make such a comparison. If detailed records are retained for only a short period of time, such comparisons would need to be performed throughout the year, not just at year-end.Choice â€Å"b† is incorrect. The auditor's judgment as to an appropriate level of tolerable misstatement is based on considerations of materiality and audit risk. Increasing this level implies that the auditor is willing to accept a larger error, which would not be an appropriate response to the limitation described. Choice â€Å"d† is incorrect. Increasing the sample size related to cutoff testing will not provide evidence about transactions occurring throughout the period under audit, since cutoff testing relates to year-end. 2 007 AICPA Newly Released Questions à ¢â‚¬â€œ Auditing 3. CPA-05467 (Adapted) After testing a client's internal control activities, an auditor discovers a number of significant deficiencies in the operation of a client's internal controls. Under these circumstances the auditor most likely would a. b. c. d. Issue a disclaimer of opinion about the internal controls as part of the auditor's report. Increase the assessment of control risk and increase the extent of substantive tests. Issue a qualified opinion of this finding as part of the auditor's report.Withdraw from the audit because the internal controls are ineffective. ANSWER: Choice â€Å"b† is correct. The auditor uses tests of controls to evaluate control risk. In situations where there are a number of significant deficiencies in the operation of the client's internal controls, the auditor would increase the assessment of control risk (and the risk of material misstatement) and revise substantive testing accordingly (for example, by increasing the extent of substantive tests). Choice â€Å"a† is incorrect.An auditor is required to communicate significant deficiencies to management and those charged with governance, and a disclaimer of opinion on the effectiveness of controls would be included in this communication. However, such disclaimer would not be part of the auditor's report on the financial statements. Choice â€Å"c† is incorrect. Since the auditor's report provides an opinion on the financial statements (and not on internal control), significant deficiencies in internal control do not result in a qualified opinion. Choice â€Å"d† is incorrect.The auditor need not withdraw from an audit simply because internal controls are ineffective, but rather would increase the assessment of control risk and revise substantive testing accordingly. 3 2007 AICPA Newly Released Questions – Auditing 4. CPA-05468 Which of the following procedures would be most effective in reducing attestation risk? a. b. c. d. Disc ussion with responsible individuals. Examination of evidence. Inquiries of senior management. Analytical procedures. ANSWER: Choice â€Å"b† is correct. Evidence obtained directly by the accountant (e. . , through physical examination) provides more persuasive evidence than evidence obtained through inquiry, discussion, or analytical procedures, and therefore reduces attestation risk. Choices â€Å"a†, â€Å"c†, and â€Å"d† are incorrect, based on the above explanation. 4 2007 AICPA Newly Released Questions – Auditing 5. CPA-05469 Which of the following is an inherent limitation in internal control? a. b. c. d. Incompatible duties. Lack of segregation of duties. Faulty human judgment. Lack of an audit committee. ANSWER: Choice â€Å"c† is correct.Inherent limitations in internal control are limitations that exist despite implementation of appropriate controls. For example, faulty human judgment may result in errors in the design or use of i nternal controls. Choice â€Å"a† is incorrect. Assigning incompatible duties to a particular individual indicates a missing control, rather than an inherent limitation in internal control. Choice â€Å"b† is incorrect. Lack of segregation of duties indicates a missing control, rather than an inherent limitation in internal control. Choice â€Å"d† is incorrect.Lack of an audit committee indicates a missing control, rather than an inherent limitation in internal control. 5 2007 AICPA Newly Released Questions – Auditing 6. CPA-05470 Which of the following statements is correct regarding a review engagement of a nonpublic company's financial statements performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS)? a. An accountant must establish an understanding with the client in an engagement letter. b. An accountant must obtain an understanding of the client's internal control when performing a review. . A review pro vides an accountant with a basis for expressing limited assurance on the financial statements. d. A review report contains an accountant's opinion of the financial statements taken as a whole. ANSWER: Choice â€Å"c† is correct. A review report is issued when inquiry and analytical procedures provide a reasonable basis for the expression of limited assurance on the financial statements. Choice â€Å"a† is incorrect. While the accountant is required to establish an understanding with the client, preferably in writing, an engagement letter is not required.Choice â€Å"b† is incorrect. When performing a review under SSARS, the accountant is not required to obtain an understanding of the client's internal control. Choice â€Å"d† is incorrect. A review results in the expression of limited assurance that no material modifications are necessary for the financial statements to be in conformity with generally accepted accounting principles. The limited nature of the work performed during a review does not provide sufficient evidence for an opinion on the financial statements taken as a whole. 6 2007 AICPA Newly Released Questions – Auditing 7.CPA-05471 Which of the following procedures does a CPA normally perform first in a review engagement in accordance with Statements on Standards for Accounting and Review Services (SSARS)? a. b. c. d. Inquiry regarding the client's principles and practices and the method of applying them. Inquiry concerning the effectiveness of the client's system of internal control. Inquiry to identify transactions between related parties and management. Inquiry of the client's professional advisors, including bankers, insurance agents, and consultants. ANSWER: Choice â€Å"a† is correct.In performing a review engagement in accordance with SSARS, the accountant should inquire of management regarding the accounting principles and practices used, and the method of applying them. Choice â€Å"b† is i ncorrect. When performing a review under SSARS, the accountant is not required to make inquiries concerning the client's system of internal control. Choice â€Å"c† is incorrect. The accountant may inquire about the existence of related party transactions, but would likely make a more basic inquiry, about the client's accounting principles and practices, first. Choice â€Å"d† is incorrect.In performing a review engagement in accordance with SSARS, the accountant generally directs his/her inquiries to members of management, not to external parties. 7 2007 AICPA Newly Released Questions – Auditing 8. CPA-05472 (Adapted) Which of the following cash transfers results in a misstatement of cash at December 31, 20X1? Bank Transfer Schedule Transfers a. b. c. d. Disbursement date per books per bank 12 /31/X1 01/05/X2 01/04/X2 01/11/X2 12/31/X1 01/04/X2 01/04/X2 01/05/X2 Receipt date per books per bank 12/31/X1 01/04/X2 01/04/X2 01/04/X2 12/31/X1 12/31/X1 12/31/X1 01/04 /X2ANSWER: Choice â€Å"d† is correct. Since the disbursement was not recorded until January 20X2 while the receipt was recorded in December 20X1, cash will be overstated at December 31, 20X1. Choices â€Å"a† and â€Å"c† are incorrect. Both the disbursement and the receipt are recorded in 20X1, so there will be no misstatement of cash at December 31, 20X1. Choice â€Å"b† is incorrect. Both the disbursement and the receipt are recorded in 20X2, so there will be no misstatement of cash at December 31, 20X1. 8 2007 AICPA Newly Released Questions – Auditing 9.CPA-05473 Which of the following describes how the objective of a review of financial statements differs from the objective of a compilation engagement? a. The primary objective of a review engagement is to test the completeness of the financial statements prepared, but a compilation tests for reasonableness. b. The primary objective of a review engagement is to provide positive assurance that the financial statements are fairly presented, but a compilation provides no such assurance. c. In a review engagement, accountants provide limited assurance, but a compilation expresses no assurance. . In a review engagement, accountants provide reasonable or positive assurance that the financial statements are fairly presented, but a compilation provides limited assurance. ANSWER: Choice â€Å"c† is correct. A review provides limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles, whereas a compilation provides no assurance. Choice â€Å"a† is incorrect. A review does not test for completeness, nor does a compilation test for reasonableness.A review provides limited assurance about the financial statements based on inquiry and analytical review procedures, while a compilation provides no assurance and includes no testing for reasonab leness. Choice â€Å"b† is incorrect. A review provides limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles, and it is based on inquiry and analytical review procedures. Positive assurance (such as an audit opinion) is only provided when more extensive procedures have been erformed. Choice â€Å"d† is incorrect. A review provides limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles, and it is based on inquiry and analytical review procedures. Positive or reasonable assurance (such as an audit opinion) is only provided when more extensive procedures have been performed. A compilation provides no assurance at all. 9 2007 AICPA Newly Released Questions – Auditing 10.CPA-05474 (Adapted) Prior t o commencing fieldwork, an auditor usually discusses the general audit strategy with the client's management. Which of the following matters do the auditor and management agree upon at this time? a. b. c. d. The appropriateness of the entity's plans for dealing with adverse economic conditions. The determination of the fraud risk factors that exist within the client's operations. The control weaknesses to be included in the communication with those charged with governance. The coordination of the assistance of the client's personnel in data preparation.ANSWER: Choice â€Å"d† is correct. Prior to commencing fieldwork, an auditor would establish an understanding with the client as to the services to be performed and the overall audit strategy. This understanding may include arrangements involving the conduct of the engagement, such as timing, client assistance, and the availability of documents. Choice â€Å"a† is incorrect. The auditor does not evaluate the appropriate ness of the entity's plans for dealing with adverse economic conditions prior to commencing fieldwork.The auditor might consider this as part of evaluating the client's ability to continue as a going concern, but this would not occur prior to commencing fieldwork. Choice â€Å"b† is incorrect. Determination of existing fraud risk factors is generally made during the fieldwork stage of the audit, as information and evidence is obtained. Also, fraud risk factors are assessed by the auditor, and would not necessarily be agreed upon with management. Choice â€Å"c† is incorrect. Identification and evaluation of control weaknesses generally occurs during the fieldwork stage of the audit, as information and evidence is obtained.Only those weaknesses that rise to the level of being significant deficiencies (or material weaknesses) are required to be communicated to those charged with governance. 10 2007 AICPA Newly Released Questions – Auditing 11. CPA-05475 (Adapted) An auditor's engagement letter most likely would include a statement that: a. b. c. d. Lists potential significant deficiencies discovered during the prior year's audit. Explains the analytical procedures that the auditor expects to apply. Describes the auditor's responsibility to evaluate going concern issues.Limits the auditor's responsibility to detect errors and fraud. ANSWER: Choice â€Å"d† is correct. An auditor's engagement letter typically includes discussion of limitations of the engagement, such as the fact that the auditor will obtain only reasonable assurance, and therefore a material misstatement may remain undetected. Choice â€Å"a† is incorrect. An auditor's engagement letter typically covers the objectives of the engagement, management's responsibilities, the auditor's responsibilities, limitations of the engagement, and other matters involving the conduct of the audit.Potential significant deficiencies discovered during the prior year's audit would n ot typically be included in the engagement letter. Choice â€Å"b† is incorrect. While the auditor's engagement letter might include a discussion of the overall audit strategy, it typically would not include specific audit procedures. Choice â€Å"c† is incorrect. While the auditor's engagement letter might include a discussion of the auditor's responsibilities, this is usually discussed in fairly general terms. An engagement letter would not describe the auditor's responsibility with respect to specific issues (such as going concern issues). 1 2007 AICPA Newly Released Questions – Auditing 12. CPA-05476 Which of the following factors most likely would cause a CPA to decline to accept a new audit engagement? a. b. c. d. The CPA does not understand the entity's operations and industry. Management acknowledges that the entity has had recurring operating losses. The CPA is unable to review the predecessor auditor's working papers. Management is unwilling to permit inquiry of its legal counsel. ANSWER: Choice â€Å"d† is correct. If a prospective client is unwilling to permit inquiry of its legal counsel, the CPA must consider the implications of this refusal.Such refusal may indicate a lack of cooperativeness on the part of management, or an attempt to be less than forthright with respect to litigation, claims, and assessments. Furthermore, a client's refusal to permit inquiry of its legal counsel ordinarily would result in a disclaimer of opinion. It would be unlikely that a CPA would accept a new engagement under these circumstances. Choice â€Å"a† is incorrect. An understanding of the client's operations and industry should be obtained during the planning stage of the audit.It does not necessarily need to be obtained before acceptance of the engagement. Choice â€Å"b† is incorrect. The fact that the entity has had recurring operating losses may increase the auditor's assessment of risk on the engagement, but it would not preclude acceptance of the engagement. Choice â€Å"c† is incorrect. Although the predecessor's audit documentation provides some audit evidence with respect to opening balances, consistency of accounting principles, and other matters of continuing significance, alternative means of obtaining such evidence generally do exist. 2 2007 AICPA Newly Released Questions – Auditing 13. CPA-05477 An enterprise engaged a CPA to audit its financial statements in accordance with Government Auditing Standards (the Yellow Book) because of the provisions of government grant funding agreements. Under these circumstances, the CPA is required to report on the enterprise's internal controls either in the report on the financial statements or in: a. b. c. d. The report on the performance audit. The notes to the financial statements. A letter to the government funding agency.A separate report. ANSWER: Choice â€Å"d† is correct. The report on the audit of the financial statemen ts should describe the scope of the auditor's testing of compliance with laws and regulations and internal control over financial reporting, and should either present the results of those tests or refer to a separate report containing that information. Choice â€Å"a† is incorrect. The CPA was engaged to audit financial statements in accordance with the Yellow Book, not to perform a performance audit. Choice â€Å"b† is incorrect.The notes to the financial statements are a management representation and would not be used by the CPA to comply with requirements to either report or opine in conformity with Yellow Book requirements. Choice â€Å"c† is incorrect. Governmental Auditing Standards require that the auditor describe the scope of the auditor's testing of compliance with laws and regulations and internal control over financial reporting and present the results of those tests as part of their report or in a separate report, not simply in a letter to the fundi ng agency. 13 2007 AICPA Newly Released Questions – Auditing 14.CPA-05478 An auditor determines that the entity is presenting certain supplementary financial disclosures of pension information that are required by the GASB. Under these circumstances, the auditor should: a. Add an explanatory paragraph to the auditor's report that refers to the required supplementary information. b. State that the audit is not being performed in accordance with generally accepted auditing standards. c. Document in the working papers that the required supplementary information is presented, but should not apply any procedures to the information. . Compare the required supplementary information for consistency with the audited financial statements. ANSWER: Choice â€Å"d† is correct. The auditor should perform certain limited procedures on supplementary information accompanying the financial statements, including evaluating whether the information is consistent with the audited financial statements. Choice â€Å"a† is incorrect. Generally, the auditor's report on the financial statements would not include a reference to required supplementary information unless there were a problem with it (e. . , it was omitted, inappropriately prepared, or the auditor was unable to satisfactorily complete required procedures). Choice â€Å"b† is incorrect. An audit can and should be performed in accordance with generally accepted auditing standards even when required supplementary information is presented. Choice â€Å"c† is incorrect. The auditor should perform certain limited procedures on supplementary information accompanying the financial statements. 14 2007 AICPA Newly Released Questions – Auditing 15. CPA-05479 Comfort letters ordinarily are: a. . c. d. Addressed to the client's Audit committee Underwriter of securities Audit committee Underwriter of securities Signed by the client's Independent auditor Senior management Senior management Indepen dent auditor ANSWER: Choice â€Å"d† is correct. A comfort letter is a letter from the independent auditor to the named underwriter just before the registration of the client's securities. Choices â€Å"a†, â€Å"b†, and â€Å"c† are incorrect, based on the above explanation. 15 2007 AICPA Newly Released Questions – Auditing 16.CPA-05480 Which of the following factors would most likely influence an auditor's consideration of the reliability of data when performing analytical procedures? a. b. c. d. Whether the data were developed in a computerized or a manual accounting system. Whether the data were prepared on the cash basis or in conformity with GAAP. Whether the data were developed under a system with adequate controls. Whether the data were processed in an online system or a batch entry system. ANSWER: Choice â€Å"c† is correct. Strong, effective internal controls improve the reliability of data.Choice â€Å"a† is incorrect. The type of accounting system used does not affect the reliability of data. Both computerized and manual accounting systems can provide reliable data, as long as there are appropriate controls in place. Choice â€Å"b† is incorrect. The accounting basis used does not affect the reliability of data. Reliable data may be provided regardless of whether the cash basis or accrual basis (GAAP) is used, as long as there are appropriate controls in place. Choice â€Å"d† is incorrect. The type of processing system used does not affect the reliability of data.Both online systems and batch systems can provide reliable data, as long as there are appropriate controls in place. 16 2007 AICPA Newly Released Questions – Auditing 17. CPA-05481 When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach? a. Test data are coded to a dummy subsidiary so they can be extracted from the system under actual oper ating conditions. b. Test data programs need not be tailor-made by the auditor for each client's computer applications. c.Test data programs usually consist of all possible valid and invalid conditions regarding compliance with internal controls. d. Test data are processed with the client's computer and the results are compared with the auditor's predetermined results. ANSWER: Choice â€Å"d† is correct. The test data approach refers to a technique in which the client's application program is used to process a set of test data, the results of which are already known by the auditor. If the client's program is operating effectively, it should generate the same results determined by the auditor. Choice â€Å"a† is incorrect.An integrated test facility (not a test data approach) utilizes dummy accounts. For example, using an integrated test facility (ITF) approach, test data is initially commingled with live data, but coding to a dummy account allows later extraction from the system under actual operating conditions. Choice â€Å"b† is incorrect. Test data programs should be tailor-made by the auditor for each client's computer applications, to ensure that the data is in an appropriate form for that client's system, and that it includes the types of invalid conditions in which the auditor is interested. Choice â€Å"c† is incorrect.Test data contains the types of valid and invalid conditions in which the auditor is interested (it is not necessary to test all combinations of valid and invalid conditions). 17 2007 AICPA Newly Released Questions – Auditing 18. CPA-05482 Under which of the following circumstances would an auditor's expression of an unqualified opinion be inappropriate? a. b. c. d. The auditor is unable to obtain the audited financial statements of a significant subsidiary. The financial statements are prepared on the entity's income tax basis. There are significant deficiencies in the design and operation of the enti ty's internal control.Analytical procedures indicate that many year-end account balances are not comparable with the prior year's balances. ANSWER: Choice â€Å"a† is correct. If the auditor is unable to obtain the audited financial statements of a significant subsidiary, a scope limitation exists. Assuming the effect is material, the auditor would issue either a qualified opinion or a disclaimer of opinion. Choice â€Å"b† is incorrect. Financial statements prepared on an entity's income tax basis are â€Å"other comprehensive basis of accounting† (OCBOA) financial statements.The auditor may issue a special report, which can include an unqualified opinion, on OCBOA financial statements. Choice â€Å"c† is incorrect. Significant deficiencies in the design and operation of an entity's internal control do not preclude issuance of an unqualified opinion, although they do increase the risk of material misstatement and will likely result in modifications to th e nature, timing, and extent of the auditor's testing. Choice â€Å"d† is incorrect. An unqualified opinion may still be expressed when there are significant changes in year-end account balances as compared to prior year balances, as long as the auditor as obtained sufficient appropriate audit evidence about the current balances. 18 2007 AICPA Newly Released Questions – Auditing 19. CPA-05483 An auditor's principal objective in analyzing repairs and maintenance expense accounts is to: a. b. c. d. Determine that all obsolete plant and equipment assets were written off before the year-end. Verify that all recorded plant and equipment assets actually exist. Discover expenditures that were expensed but should have been capitalized. Identify plant and equipment assets that cannot be repaired and should be written off. ANSWER: Choice â€Å"c† is correct.The auditor reviews repair and maintenance expense accounts to test for completeness of asset additions (i. e. , the auditor is looking for items recorded as repairs or maintenance that would more properly have been capitalized as betterment of an asset). Choice â€Å"a† is incorrect. Analyzing the repairs and maintenance account does not provide evidence about obsolete assets. The auditor might review asset records for old assets, or observe assets that are not being used, in an effort to determine whether obsolete plant and equipment assets were written off before year-end.Choice â€Å"b† is incorrect. Analyzing the repairs and maintenance account does not provide evidence about the existence of assets. The auditor might select recorded plant and equipment assets, and then physically locate and observe them, in order to verify existence. Choice â€Å"d† is incorrect. Analyzing the repairs and maintenance account does not provide evidence about assets that cannot be repaired. The auditor might review asset records for old assets, or observe assets that are not being used, in an effort to determine whether assets that cannot be repaired have been properly written off. 9 2007 AICPA Newly Released Questions – Auditing 20. CPA-05484 Which of the following statements is correct concerning materiality in a financial statement audit? a. Analytical procedures performed during an audit's review stage usually decrease materiality levels. b. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditor should apply additional substantive tests. c. The auditor's materiality judgments generally involve quantitative, but not qualitative, considerations. d.Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to any one of the financial statements. ANSWER: Choice â€Å"d† is correct. Because the financial statements are interrelated, materiality levels are generally considered in terms of the smallest level of misstateme nt that could be material to any one of the financial statements. Choice â€Å"a† is incorrect. Analytical procedures are performed during an audit's review stage to evaluate the overall financial statement presentation and to assess the conclusions reached.They generally would not result in a change in materiality levels. Choice â€Å"b† is incorrect. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditor should consider whether the audit plan needs to be modified. Typically, an increase in materiality levels would result in a decrease in audit risk, which would result in less substantive testing, not more. Choice â€Å"c† is incorrect. Qualitative considerations may lead to situations in which misstatements that do not exceed materiality limits are still likely to influence the economic decisions of users.In such cases, an otherwise immaterial misstatement is deemed to be material. 20 2007 AICPA Newl y Released Questions – Auditing 21. CPA-05485 As a result of tests of controls, an auditor assesses control risk too high. This incorrect assessment most likely occurred because: a. Control risk based on the auditor's sample is less than the true operating effectiveness of the client's control activity. b. The auditor believes that the control activity relates to the client's assertions when, in fact, it does not. c. The auditor believes that the control activity will reduce the extent of substantive testing when, in fact, it will not. . Control risk based on the auditor's sample is greater than the true operating effectiveness of the client's control activity. ANSWER: Choice â€Å"d† is correct. The risk of assessing control risk too high is the risk that the assessed level of control risk based on the sample is greater than the true risk based on the actual operating effectiveness of the control. Choice â€Å"a† is incorrect. The risk of assessing control risk too low is the risk that the assessed level of control risk based on the sample is less than the true risk based on the actual operating effectiveness of the control.Choice â€Å"b† is incorrect. Assessing control risk too high relates to an incorrect evaluation of risk by the auditor, not to whether the control activity relates to the client's assertions. Choice â€Å"c† is incorrect. If the auditor believes that a control activity will reduce the extent of substantive testing when, in fact, it will not, this implies that the control risk based on the auditor's sample was less than the true risk based on the actual operating effectiveness of the control. This would be an example of assessing control risk too low, not too high. 21 007 AICPA Newly Released Questions – Auditing 22. CPA-05486 At the conclusion of an audit, an auditor is reviewing the evidence gathered in support of the financial statements. With regard to the valuation of inventory, the auditor co ncludes that the evidence obtained is not sufficient to support management's representations. Which of the following actions is the auditor most likely to take? a. b. c. d. Consult with the audit committee and issue a disclaimer of opinion. Consult with the audit committee and issue a qualified opinion. Obtain additional evidence regarding the valuation of inventory.Obtain a statement from management supporting their inventory valuation. ANSWER: Choice â€Å"c† is correct. If an auditor has doubts about a material assertion (such as the valuation of inventory), he/she should gather sufficient evidence to eliminate the doubt. Choices â€Å"a† and â€Å"b† are incorrect. The auditor would not consult with the audit committee regarding the sufficiency of audit evidence obtained, as this is determined based on the auditor's own judgment. In addition, if the auditor is able to obtain additional evidence, it might be possible to issue an unqualified opinion.Finally, e ven if no additional evidence is available, the auditor will still need to decide whether a qualified opinion or a disclaimer of opinion is more appropriate, depending on materiality. Choice â€Å"d† is incorrect. Since management representations are in fact â€Å"statements from management,† obtaining additional statements from management would not provide additional support. 22 2007 AICPA Newly Released Questions – Auditing 23. CPA-05487 An audit supervisor reviewed the work performed by the staff to determine if the audit was adequately performed. The supervisor accomplished this by primarily reviewing which of the following? a. b. c. d.Checklists. Working papers. Analytical procedures. Financial statements. ANSWER: Choice â€Å"b† is correct. Audit documentation, or working papers, comprises the principal record of audit procedures performed, evidence obtained, and conclusions reached. Reviewing the working papers allows a supervisor to understand the work performed and the evidence obtained, and to evaluate whether the audit was adequately performed. Choice â€Å"a† is incorrect. Checklists might be used within the audit documentation, but checklists alone would not provide a comprehensive record of the audit procedures performed, the evidence obtained, and conclusions reached.Choice â€Å"c† is incorrect. Analytical procedures might be documented within the working papers, but such procedures alone would not provide a comprehensive record of the audit procedures performed, the evidence obtained, and conclusions reached. Choice â€Å"d† is incorrect. Reviewing the financial statements would provide no information regarding the audit procedures performed, the evidence obtained, or conclusions reached, and therefore would provide no basis on which to review the work performed by the staff. 23 2007 AICPA Newly Released Questions – Auditing 24.CPA-05488 The auditor's inventory observation test counts are traced to the client's inventory listing to test for which of the following financial statement assertions? a. b. c. d. Completeness. Rights and obligations. Allocation and valuation. Understandability and classification. ANSWER: Choice â€Å"a† is correct. The auditor should test the physical inventory report by tracing test counts taken by the auditor to the report, thereby verifying its completeness. Choice â€Å"b† is incorrect. Tracing from test counts to the client's inventory listing does not test rights and obligations.Rights and obligations might be tested by examining paid vendors' invoices, inspecting consignment agreements and contracts, or by confirming inventory held at outside locations. Choice â€Å"c† is incorrect. Tracing from test counts to the client's inventory listing does not test allocation and valuation. Allocation and valuation might be tested by examining paid vendors' invoices, evaluating direct labor rates, recalculating overhead ra tes, or examining an analysis of inventory turnover. Choice â€Å"d† is incorrect. Tracing from test counts to the client's inventory listing does not test understandability and classification.Understandability and classification might be tested by confirming inventories pledged under loan agreements, examining drafts of the financial statements for appropriate balance sheet classification, etc. 24 2007 AICPA Newly Released Questions – Auditing 25. CPA-05489 Which of the following is an analytical procedure that an auditor most likely would perform when planning an audit? a. b. c. d. Confirming bank balances with the financial institutions. Scanning accounts receivable for amounts over credit limits. Recalculating inventory extensions of physical inventory counts.Comparing the current-year account balances for conformity with predictable patterns. ANSWER: Choice â€Å"d† is correct. During planning, analytical procedures consist of a review of data aggregated at a high level, with an objective of enhancing the auditor's understanding of the client. Comparing the current-year account balances for conformity with predictable patterns would fulfill this purpose. Choice â€Å"a† is incorrect. Confirmation of bank balances is a substantive audit procedure (not an analytical procedure) that would be performed during the fieldwork stage of the audit. Choice â€Å"b† is incorrect.Scanning accounts receivable for amounts over credit limits is a detailed procedure related to one specific account, and it would be performed during the fieldwork stage of the audit. Choice â€Å"c† is incorrect. Recalculating inventory extensions of physical inventory counts is a detailed procedure related to one specific account, and it would be performed during the fieldwork stage of the audit. 25 2007 AICPA Newly Released Questions – Auditing 26. CPA-05490 In which of the following circumstances is substantive testing of accounts receivabl e before the balance sheet date most appropriate? . b. c. d. The client has a new sales incentive program in place. Internal controls during the remaining period are effective. There is a high turnover of senior management. It is a first engagement of a new client. ANSWER: Choice â€Å"b† is correct. The higher the auditor's risk assessment, the closer to period end substantive procedures should be performed. Conversely, effective controls reduce control risk and reduce the risk of material misstatement, allowing more interim testing to occur. Choice â€Å"a† is incorrect.A new sales incentive program results in an increase in the risk of material misstatement, making it less likely that interim testing will be performed. Choice â€Å"c† is incorrect. High turnover of senior management results in an increase in the risk of material misstatement, making it less likely that interim testing will be performed. Choice â€Å"d† is incorrect. In the first engage ment of a new client, the auditor will have less knowledge of the client and therefore would be less inclined to utilize interim testing, which increases audit risk. 26 2007 AICPA Newly Released Questions – Auditing 27.CPA-05491 An auditor reads the letter of transmittal accompanying a county's comprehensive annual financial report and identifies a material inconsistency with the financial statements. The auditor determines that the financial statements do not require revision. Which of the following actions should the auditor take? a. b. c. d. Request that the client revise the letter of transmittal. Include an explanatory paragraph in the auditor's report. Consider withdrawing from the engagement. Request a client representation letter acknowledging the inconsistency. ANSWER: Choice â€Å"a† is correct.When information accompanies audited financial statements in a client-prepared document, the auditor is required to read the information. If such information is materi ally inconsistent with the financial statements and the financial statements do not require revision, the auditor should request that the information (in this case the letter of transmittal) be revised. Choice â€Å"b† is incorrect. The auditor would only revise the report to include discussion of the material inconsistency if the client were unwilling to revise the transmittal letter appropriately. Choice â€Å"c† is incorrect.The auditor would only consider withdrawing from the engagement if the client were unwilling to revise the transmittal letter appropriately. Choice â€Å"d† is incorrect. The auditor would not request a client representation letter acknowledging the inconsistency, as correction (and not simply acknowledgment) of the error is desired. 27 2007 AICPA Newly Released Questions – Auditing 28. CPA-05492 An analysis of which of the following accounts would best aid in verifying that all fixed assets have been capitalized? a. b. c. d. Cash. Depreciation expense. Property tax expense. Repairs and maintenance.ANSWER: Choice â€Å"d† is correct. An analysis of the repairs and maintenance account would best aid the auditor in verifying that all fixed assets have been capitalized. This account is generally analyzed to test for completeness of asset additions (i. e. , the auditor is looking for items recorded as repairs or maintenance that would more properly have been capitalized as betterment of an asset). Choice â€Å"a† is incorrect. An analysis of cash would not identify fixed assets that were not properly capitalized, since cash would be paid for the purchase regardless of whether the item were expensed or capitalized.Choice â€Å"b† is incorrect. An analysis of depreciation expense would not identify fixed assets that were not properly capitalized, since no depreciation would be included for items not already classified as assets. Choice â€Å"c† is incorrect. An analysis of property tax e xpense would not identify fixed assets that were not properly capitalized, since no property tax would be included for items not already classified as assets. 28 2007 AICPA Newly Released Questions – Auditing 29. CPA-05493 When companies use information technology (IT) extensively, evidence may be available only in electronic form.What is an auditor's best course of action in such situations? a. b. c. d. Assess the control risk as high. Use audit software to perform analytical procedures. Use generalized audit software to extract evidence from client databases. Perform limited tests of controls over electronic data. ANSWER: Choice â€Å"c† is correct. When companies use information technology (IT) extensively and evidence is available only in electronic form, generalized audit software packages generate the programs necessary to interrogate the files and extract and analyze the data. Choice â€Å"a† is incorrect.The use of information technology does not automat ically imply that control risk is high. The auditor would need to evaluate the client's controls to make this determination. Choice â€Å"b† is incorrect. Although audit software might be used to perform analytical procedures, the data would first need to be extracted from the client's system. A generalized audit software package is the best way to do this. Choice â€Å"d† is incorrect. If information technology is used extensively, the auditor would likely perform more than limited tests of controls over electronic data. 29 2007 AICPA Newly Released Questions – Auditing 30.CPA-05494 The ultimate purpose of assessing control risk is to contribute to the auditor's evaluation of the risk that: a. b. c. d. Specific internal control activities are not operating as designed. The collective effect of the control environment may not achieve the control objectives. Tests of controls may fail to identify activities relevant to assertions. Material misstatements may exist in the financial statements. ANSWER: Choice â€Å"d† is correct. The auditor's ultimate purpose assessing control risk is to evaluate the risk of financial statement misstatement.Choice â€Å"a† is incorrect. The auditor's evaluation of whether or not specific internal control activities are operating as designed is part of his/her assessment of control risk; however, the ultimate purpose of making this assessment is to evaluate the risk of financial statement misstatement. Choice â€Å"b† is incorrect. The auditor's evaluation of the collective effect of the control environment is part of his/her assessment of control risk; however, the ultimate purpose of making this assessment is to evaluate the risk of financial statement misstatement. Choice â€Å"c† is incorrect.Tests of controls are not used to identify activities relevant to assertions. Tests of controls are used to evaluate the operating effectiveness of internal control in preventing or detecti ng material misstatements. 30 2007 AICPA Newly Released Questions – Auditing 31. CPA-05495 After making inquiries about credit granting policies, an auditor selects a sample of sales transactions and examines evidence of credit approval. This test of controls most likely supports management's financial statement assertion(s) of: Rights and obligations Yes Yes No No Allocation and valuation Yes No Yes No a. b. c. d. ANSWER: Choice â€Å"c† is correct.By ensuring that credit approval is obtained before goods are shipped to customers, the auditor is testing management's assertion that accounts receivable are collectible (allocation and valuation). Ensuring that credit approval is obtained before goods are shipped does not support the rights and obligations assertion. Choices â€Å"a†, â€Å"b†, and â€Å"d† are incorrect, based on the above explanation. 31 2007 AICPA Newly Released Questions – Auditing 32. CPA-05496 Which of the following chara cteristics most likely would be an advantage of using classical variables sampling rather than probability-proportional-to-size (PPS) sampling? . b. c. d. The selection of negative balances requires no special design considerations. The sampling process can begin before the complete population is available. The auditor need not consider the preliminary judgments about materiality. The sample will result in a smaller sample size if few errors are expected. ANSWER: Choice â€Å"a† is correct. Inclusion of negative balances requires special design considerations with PPS sampling, but it does not require special design considerations with classical variables sampling. Choice â€Å"b† is incorrect.All items in the population should have an equal chance to be included in the sample. Therefore, the sampling process should not begin before the complete population is available, regardless of whether classical variables sampling or PPS sampling is used. Choice â€Å"c† i s incorrect. When planning a particular sample for a substantive test of details, the auditor should consider preliminary estimates of materiality. Choice â€Å"d† is incorrect. If no errors are expected, PPS sampling generally requires a smaller sample than other methods. 32 2007 AICPA Newly Released Questions – Auditing 33.CPA- 05497 Which of the following matters is an auditor required to communicate to those charged with governance? a. Adjustments that were suggested by the auditor and recorded by management that have a significant effect on the entity's financial reporting process. b. The auditor's consideration of risk factors in assessing the risk of material misstatement arising from the misappropriation of assets. c. The results of the auditor's analytical procedures performed in the review stage of the engagement that indicate significant variances from expected amounts. d.Changes in the auditor's preliminary judgment about materiality that were caused by pro jecting the results of statistical sampling for tests of transactions. ANSWER: Choice â€Å"a† is correct. The auditor is required to communicate significant audit findings to those charged with governance. Significant audit findings include material, corrected misstatements brought to management's attention as a result of the audit. Unless all of those charged with governance are also involved with managing the entity, such findings should be communicated by the auditor. Choice â€Å"b† is incorrect.The auditor is not required to communicate with those charged with governance regarding his/her fraud risk assessment. Choice â€Å"c† is incorrect. The auditor is not required to communicate with those charged with governance regarding the results of specific audit procedures. Choice â€Å"d† is incorrect. The auditor is not required to communicate with those charged with governance regarding changes to his/her preliminary judgment about materiality. 33 2007 AICPA Newly Released Questions – Auditing 34. CPA-05498 For which of the following audit tests would a CPA most likely use attribute sampling? . b. c. d. Identifying entries posted to incorrect accounts. Estimating the amount in an expense account. Evaluating the reasonableness of depreciation expense. Selecting receivables for confirmation of account balances. ANSWER: Choice â€Å"a† is correct. Attribute sampling is used to estimate a rate of occurrence, and often involves a yes-no question. Attribute sampling could be used to determine the error rate in posting journal entries, perhaps by asking, â€Å"Is the entry posted to the proper account? † Choice â€Å"b† is incorrect.Variables sampling is typically used to estimate a numerical quantity, such as the amount in an expense account. Choice â€Å"c† is incorrect. Variables sampling is typically used to estimate a numerical quantity, such as a reasonable amount for depreciation expense. Choice â€Å"d† is incorrect. Attribute sampling is used to estimate a rate of occurrence, not to select the items to include in a sample. 34 2007 AICPA Newly Released Questions – Auditing 35. CPA-05499 Which of the following strategies most likely could improve the response rate of the confirmations of accounts receivable? a. b. c. d.Restrict the selection of accounts to be confirmed to those customers with large balances. Include a list of items or invoices that constitute the customers' account balances. Explain to customers that discrepancies will be investigated by an independent third party. Ask customers to respond to the confirmation requests directly to the auditor by fax. ANSWER: Choice â€Å"b† is correct. The auditor should consider the types of information respondents will be readily able to confirm. For instance, some accounting systems facilitate the confirmation of single transactions rather than entire balances.In such cases, the auditor might conside r including a client-prepared statement of account showing details of the customer's account balance being confirmed. By making it easier for customers to determine which items are included in the balance being confirmed, the auditor also makes it more likely that those customers will respond. Choice â€Å"a† is incorrect. Restricting the selection of accounts to be confirmed to those customers with large balances doesn't improve response rates, as customers with large balances are not necessarily more likely to respond than customers with small balances.Choice â€Å"c† is incorrect. Explaining to customers that discrepancies will be investigated by an independent third party would not necessarily encourage them to respond, as they might be reluctant to set off this investigation. Choice â€Å"d† is incorrect. Responses received by fax should be verified by calling the senders and requesting that the original confirmations be mailed back. Asking customers to res pond by fax might actually reduce the response rate for receiving the original confirmation, since customers may decide that since they already sent the fax, they don't need to send the original back as well. 5 2007 AICPA Newly Released Questions – Auditing 36. CPA-05500 Which of the following procedures would an auditor most likely perform in auditing the statement of cash flows? a. Reconcile the amounts included in the statement of cash flows to the other financial statements' amounts. b. Vouch a sample of cash receipts and disbursements for the last few days of the current year. c. Reconcile the cutoff bank statement to the proof of cash to verify the accuracy of the year-end cash balance. d. Confirm the amounts included in the statement of cash flows with the entity's financial institution.ANSWER: Choice â€Å"a† is correct. To audit the statement of cash flows, the auditor reconciles the amounts on the statement to amounts on other financial statements. Choice â⠂¬Å"b† is incorrect. Vouching a sample of cash receipts and disbursements is a procedure used to audit the cash balance, rather than the statement of cash flows. Choice â€Å"c† is incorrect. Reconciling the cutoff bank statement to the proof of cash to verify the accuracy of the year-end cash balance is a procedure used to audit the cash balance, rather than the statement of cash flows. Choice d† is incorrect. Confirming cash amounts with the entity's financial institution is a procedure used to audit the cash balance, rather than the statement of cash flows. 36 2007 AICPA Newly Released Questions – Auditing 37. CPA-05501 In establishing the existence and ownership of long-term investments in the form of publicly-traded stock, an auditor most likely would inspect the securities or: a. b. c. d. Correspond with the investee company to verify the number of shares owned. Confirm the number of shares owned that are held by an independent custodian.Apply analyti cal procedures to the dividend income and investments accounts. Inspect the cash receipts journal for amounts that could represent the sale of securities. ANSWER: Choice â€Å"b† is correct. Confirmations should be requested from the custodian for securities that are in the possession of third parties. Choice â€Å"a† is incorrect. The investee company may not have timely information regarding the ownership of its stock, nor would an investee typically want to correspond with all of its shareholders in this manner.Choice â€Å"c† is incorrect. Analytical procedures might be used to test the reasonableness of dividend income, but this would not provide evidence about the existence and ownership of the investments. Choice â€Å"d† is incorrect. Inspecting the cash receipts journal for amounts that could represent the sale of securities might provide evidence regarding sales (and gains or losses on sales), but would not provide evidence about the existence a nd ownership of the investments. 37 2007 AICPA Newly Released Questions – Auditing 38.CPA-05502 The standard report issued by an accountant after reviewing the financial statements of a nonpublic entity should state that: a. A review is limited to presenting in the form of financial statements information that is the representation of management. b. A review consists of inquiries of company personnel and analytical procedures applied to financial data. c. The accountant does not express an opinion or any other form of assurance on the financial statements. d. The accountant did not obtain an understanding of the entity's internal control or assess control risk. ANSWER: Choice â€Å"b† is correct.The standard report issued by an accountant after reviewing the financial statements of a nonpublic entity states that a review consists of inquiries of company personnel and analytical procedures applied to financial data. Choice â€Å"a† is incorrect. A compilation rep ort uses language similar to this, stating that a compilation is limited to presenting, in the form of financial statements, information that is the representation of management. Choice â€Å"c† is incorrect. A compilation report uses language similar to this, stating that the accountant does not express an opinion or any other form of assurance on the financial statements.A review provides negative assurance. Choice â€Å"d† is incorrect. While it is true that a review of the financial statements of a nonpublic entity does not require the accountant to obtain an understanding of the entity's internal control or assess control risk, the report does not explicitly state this. 38 2007 AICPA Newly Released Questions – Auditing 39. CPA-05503 When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that: a. b. c. d. Explains the difference between a compilation and a review.Documents the assessment of the risk of material misstatement due to fraud. Expresses limited assurance that the actual results may be within the projected range. Describes the limitations on the projection's usefulness. ANSWER: Choice â€Å"d† is correct. The accountant's report on compiled projected financial statements should include a separate paragraph that describes the limitations on the projection's usefulness. For example, the paragraph states that there will usually be differences between projected and actual results, and indicates that the accountant has no responsibility o update the report for events occurring after the date of the report. Choice â€Å"a† is incorrect. The accountant's report on compiled projected financial statements does not include an explanation of the difference between a compilation and a review. Choice â€Å"b† is incorrect. The accountant's report on compiled projected financial statements does not document the assessment of the risk of material misstatem ent due to fraud. Choice â€Å"c† is incorrect. The accountant's report on compiled projected financial statements does not express limited assurance that the actual results may be within the projected range.In fact, it specifically states that no opinion or any other form of assurance is expressed, and that there usually will be differences between projected and actual results. 39 2007 AICPA Newly Released Questions – Auditing 40. CPA-05504 (Adapted) An auditor intends to use the work of an actuary who has a relationship with the client. Under these circumstances, the auditor: a. b. c. d. Is required to disclose the contractual relationship in the auditor's report. Should assess the risk that the actuary's objectivity might be impaired. Is not permitted to rely on the actuary because of a lack of independence.Should communicate this matter to those charged with governance as a significant deficiency in internal control. ANSWER: Choice â€Å"b† is correct. While a specialist who is unrelated to the client will provide the auditor with greater assurance of reliability, a specialist who is related to the client may be acceptable in certain circumstances. In such situations, the auditor would likely perform additional procedures to verify objectivity. Choice â€Å"a† is incorrect. If the auditor is expressing a standard unqualified opinion, no reference would be made to the specialist in the auditor's report.Choice â€Å"c† is incorrect. While a specialist who is unrelated to the client will provide the auditor with greater assurance of reliability, a specialist who is related to the client may be acceptable in certain circumstances. Choice â€Å"d† is incorrect. The fact that the actuary has a relationship with the client is not considered to be a significant deficiency in internal control. 40 2007 AICPA Newly Released Questions – Auditing 41. CPA-05505 Before applying principal substantive tests to an entity's ac counts receivable at an interim date, an auditor should: a. b. c. d.Consider the likelihood of assessing the risk of incorrect rejection too low. Project sampling risk at the maximum for tests covering the remaining period. Ascertain that accounts receivable are immaterial to the financial statements. Assess the difficulty in controlling the incremental audit risk. ANSWER: Choice â€Å"d† is correct. When audit procedures are performed before year-end, the auditor must assess the incremental risk involved and determine whether sufficient alternative procedures exist to extend the interim conclusions to year-end. Choice â€Å"a† is incorrect.The risk of incorrect rejection relates to the efficiency of audit testing, since an item that is initially (and erroneously) rejected will be subject to additional audit testing that should correct the error. The likelihood of assessing this risk lower than it should be does not affect the auditor's decision regarding the appropria te timing of audit work. Choice â€Å"b† is incorrect. When audit procedures are performed before year-end, the auditor must assess the incremental risk involved, but this risk would not necessarily be assessed at the maximum level. Choice â€Å"c† is incorrect.Interim testing may be performed on material accounts, as long as the auditor assesses the incremental risk involved and determines whether sufficient alternative procedures exist to extend the interim conclusions to year-end. Immaterial accounts would not need to be tested. 41 2007 AICPA Newly Released Questions – Auditing 42. CPA-05506 (Adapted) Which of the following procedures would a CPA most likely perform in the planning stage of a financial statement audit? a. b. c. d. Obtain representations from management regarding the availability of all financial records.Communicate with those charged with governance concerning the prior year's audit adjustments. Make inquiries of the client's attorney regardi ng pending and threatened litigation and assessments. Compare recorded financial information with anticipated results from budgets and forecasts. ANSWER: Choice â€Å"d† is correct. The planning process should include application of analytical procedures, such as comparison of the financial statements with budgeted or anticipated results. Choice â€Å"a† is incorrect. Management representations are typically obtained at the end of the audit, not during the planning stage. Choice â€Å"b† is incorrect.Assuming all of those charged with governance are not also involved with managing the entity, the auditor is required to communicate with those charged with governance concerning adjustments arising from the current year's audit, not adjustments from the previous year. Choice â€Å"c† is incorrect. Inquiries are typically made of the client's attorney during the fieldwork stage of the audit, not during the planning stage. 42 2007 AICPA Newly Released Question s – Auditing 43. CPA-05507 A CPA is engaged to examine management's assertion that the entity's schedule of investment returns is presented in accordance with specific criteria.In performing this engagement, the CPA should comply with the provisions of: a. b. c. d. Statements on Standards for Accounting and Review Services (SSARS). Statements on Auditing Standards (SAS). Statements on Standards for Consulting Services (SSCS). Statements on Standards for Attestation Engagements (SSAE). ANSWER: Choice â€Å"d† is correct. Statements on Standards for Attestation Engagements apply to engagements in which a practitioner is engag