Sunday, May 17, 2020
Art, Literature And Society From 1955-1970 Essay examples
Fear and Loathing in a Clockwork AgeAh! The noble search for identity. That intangible achievement that all artists lust after and lay in torment over. And during the post war era that struggle reached incredible magnitudes. The world cried out for legions of anti-heroes, who were only virtuous in their unapologetic and brutally honest lack of virtue. And the art world provided as many counter culture messiahs as was needed to quot;Damn the Manquot;. The Beats, hippies, and punks are evidence that behind the white picket fence of suburbia lay an America that wanted more out of life than the sugar coated portrayals of domesticity and patriotism it received from pop culture. The unfortunate side of authenticity often lead to theâ⬠¦show more contentâ⬠¦To the Beats the only solution to a life of domestic stagnation was to pack up and let life lead you down one winding road after another. There was a certain comfort in the unknown. Ambiguity turned survival into a triviality, while one could find the deepest meaning in chance and whimsy. When mere existence doesnââ¬â¢t seem to be guaranteed itââ¬â¢s the little moments of perfection that become oneââ¬â¢s focus. No other Beat poet understood that concept as well as Jack Kerouac. quot;Jack Kerouac single handedly created the beat generation. Although Allen Ginsberg, Gregory Corso and William Burroughs Brought their separate and cumulative madness to the beat generation, it was Kerouac who was the Unifying Principle.quot;(Krim,p.4)While Kerouac certainly lived for the moment it would be missing the whole point of his work to claim that was just trying to get his kicks in before it was over. If anything, he eagerly awaited his termination. And found his solace in moments of pure tranquillity, since they were the closest he could come to the state he named the Golden Eternity, which he believed awaited him after death. This was in opposition to his friend and fellow beat Allen Ginsberg. Ginsberg believed quot;in grasping after life as much as you can because of itââ¬â¢s sweetShow MoreRelatedThe Close Of The First World War1510 Words à |à 7 Pagescentrally influential figure in left-wing thought. The body of works associated with the Institut is considered part of a larger paradigm known as critical theory. Critical theorists propose that society suppresses thoughts and ideas, and that we must critically examine the mechanisms and institutions of society in order to obtain emancipation (Dillon 2014). The Frankfurt School created a synthesis philosophy combining the ideas of Marx, Heidegger, Kant, Freud, and others (Dillon 2014). Critical theoryRead MoreFear and Loathing vs. on the Road1595 Words à |à 7 Pagesforms of literature, film and art. On the Road by Jack Kerouac was written and published at the outset of the counter-culture movement of the 1950s and 1960s. This novel provides a first-hand account of the beginnings of the Beat movement and acts as a harbinger for the major societal changes that would occur in the United States throughout the next two decades. On the contrary, Fear and Loathing in Las Vegas, a Hunter S. Thompson novel written in 1971 provides a c ommentary on American society at theRead MoreEvolution of Accounting Thought6174 Words à |à 25 PagesAccounting Theory, 5th edition, Irwin, 1992 Accountancy, from Wikipedia, http://en.wikipedia.org/wiki/Accounting. Retrieved January 20, 2011. Contents of lecture notes: 1. Introduction 2. Why bother with the history of accounting? 3. The beginnings 4. So what is ââ¬Ëaccountingââ¬â¢ (or ââ¬Ëaccountancyââ¬â¢)? 5. Double-entry accounting 6. Why double-entry accounting? 7. The period 1500 to 1800 8. The period 1800 to 1955 9. The period 1955 to 1970 10. The period 1970 to the present 11. The Conceptual Framework ProjectRead MoreFeatures of Metafiction and Well Known Writers of the Genre Essay3025 Words à |à 13 Pagesthe field of literary art and practice. Among these theories the seminal and the most influential is the mimetic theory. The theory of mimesis (imitation) posits that there is a world out there, a world in which we all live and act, which we call ââ¬Å"the real worldâ⬠. What fiction does (for that matter any art) is to try and (re) present this world using narrative techniques (or artistic techniques)â⬠(Thaninayagam 12). Historiographic metafiction is an offshoot of postmodern art form. The term historiographicRead MoreBrief Survey of American Literature3339 Words à |à 14 PagesBrief Survey of American Literature 1. Beginnings to 1700 Great mixing of peoples from the whole Atlantic basin Bloody conflicts between Native Americans (or American Indians) and European explorers and settlers who had both religious and territorial aspirations - Native American oral literature / oral tradition - European explorersââ¬â¢ letters, diaries, reports, etc., such as Christopher Columbusââ¬â¢s letters about his voyage to the ââ¬Å"New worldâ⬠. - Anglo (New England) settlersââ¬â¢ books, sermonsRead MoreLiberal Arts2505 Words à |à 11 Pagesreport that by the yardsticks of law review and grades, their top students come from math, classics, and literature, with political science, economics, pre-law ââ¬Å"andâ⬠legal studies ranking lower. In todayââ¬â¢s fast evolving world, leaders across the spectrum of vocations and professions need a broad imaginative and critical capacity, not a prematurely narrow point of view. In terms of the actual world, a solid liberal arts and sciences education will generally prove the most practical preparation forRead MoreThe Underlying Meaning and Theme in ââ¬Å"Jonathan Livingston Seagullâ⬠4964 Words à |à 20 PagesContent Introduction Chapter 1. Richard Bach and his significance in American literature 1.1. Richard Bach personality 1.2. Literary heritage of Richard Bach Conclusions Chapter 2. ââ¬Å"Jonathan Livingston Seagullâ⬠in the context of American literature of the 20th century 2.1. Historical background and creation of ââ¬Å"Jonathan Livingston Seagullâ⬠2.2. The fable in novella and its peculiarity 2.3. The motives of the ââ¬Å"Jonathan Livingston Seagullâ⬠2.4. The main message in novella ConclusionsRead MoreAnita S Dance Feminist Criticism2670 Words à |à 11 Pagesfor her fatherââ¬â¢s work. Engel began her education at Sarnia Collegiate Institute Technical School in Sarnia, Ontario, and later continued on to complete a Bachelor of Arts at McMaster University in Hamilton, Ontario. She graduated from McMaster in 1955 and without hesitation, enrolled in a Masterââ¬â¢s program for Canadian Literature at McGill University in Montreal, Quebec. Marian was a powerful activist for womenââ¬â¢s rights over the years, writing books, short stories, and sharing her experiences withRead MoreAdrienne C. Rich : A Cultural Poet1905 Words à |à 8 Pages in Grossbergââ¬â¢s terms thinks ââ¬Å"conjunctively.â⬠She expects poems to be a dialogue with peopleââ¬â¢s movement across the globe. Keywords: Ideological struggle, emancipation, liberation, conjunctively, socio-political and topical poetry, ââ¬Å"a great work of art,â⬠preoccupation with the have-nots in Richââ¬â¢s writings, reprimands the imperialist masters. Introduction: Adrienne Cecile Rich (b. May 16, 1929ââ¬âd. March 27, 2012) has been a major American poet, essayist, cultural critic, and avid activist. She wroteRead MoreHistory of Malayalam Cinema5498 Words à |à 22 PagesCONTENTS * Kerala: the legacy of visual cultureâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.â⬠¦2 * The early era (1907-1950s)â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.â⬠¦..3 * 1950sâ⬠¦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¬ ¦..â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦.â⬠¦6 * 1960sâ⬠¦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¬ ¦..â⬠¦Ã¢â¬ ¦.â⬠¦Ã¢â¬ ¦8 * The Malayalam New Wave: 1970sâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.â⬠¦.10 * 1980sâ⬠¦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¬ ¦..15 * Golden age of Malayalam Cinemaâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..â⬠¦Ã¢â¬ ¦...17 * 1990sâ⬠¦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¬ ¦..â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦.â⬠¦19 * Early-mid 2000sâ⬠¦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¬ ¦.20 * Late 2000sâ⬠¦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¬ ¦.â⬠¦.21 * 2010s to the presentâ⬠¦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¬ ¦.â⬠¦..21 * Actorsâ⬠¦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¬ ¦
Wednesday, May 6, 2020
The Difference Between Male And Female Penal Institutions
Global Issues: The difference between male and female penal institutions Review of Subject Prison classification is an important process in the U.S. correctional system and community corrections. Every state utilizes different types of classification instruments or methods to classify their inmates. Penal institutions in the U.S. have evolved tremendously in terms of procedures, decisions and classification. Studies from Clear et al. (2013) indicate that offenders in the United States, which consisted of men, women, and children, were all confined together in the same prison in the early 1800ââ¬â¢s (p. 296). In our current era, correctional facilities for men and women, now have rehabilitative programs and modern identification systems that have the capability to measure ââ¬Å"static risk factors such as criminal history or severity of current crimeâ⬠(Christensen, 2008, p. 18). Modern correctional facilities do not mix the entire population of men, women, and children offenders in the same jail or prison, but rather, in separate correctional facilities with diffe rent levels of security and monitoring. This case study will briefly explore prison classifications between men and women in the U. S. correctional system. We will also examine why women prisoners are called the ââ¬Å"forgotten offenders.â⬠Discussion According to Clear et al. (2013), ââ¬Å"State prisons for men are usually classified by using three security classifications-maximum, medium, and minimumâ⬠(p. 264). Similar studies fromShow MoreRelatedThe Constitutional Rights Of The United States909 Words à |à 4 Pagesare like a three-pronged form of institutionalized sexismâ⬠, and the reasons are as follows: (1) womenââ¬â¢s prisons are generally built further out causing inconveniences to friends and family; (2) they lack educational and vocation programs; and (3) female inmates are not separated and grouped by the seriousness of crime they have committed (e.g. violent offender is housed together with less violent offenders or the mentally ill) (p. 294). There are fewer correctional facilities for women in the UnitedRead MoreA Study on the Effectivity of the Philippine Prison System10770 Words à |à 44 Pagesprisons, or penal institutions of the Philippines as a whole viewed from the vantage point so that it may be seen clearly and understood readily as it is organized. It should be distinguished from a penal system which may embrace or share of judicial process and may embody even the definition and application of laws and procedures, as well as critical dissertations on various penal theories and philosophies. B. History 1. Brief History of Prisons in General The prison, viewed as an institution for detainingRead MoreEssay on Foucaults Discipline and Punish: The birth of the prison2301 Words à |à 10 PagesFoucaultââ¬â¢s book ââ¬â Discipline and Punish: The birth of the prison. This book deals with the disciplinary institutions and practices that emerged in the eighteenth and nineteenth centuries. While discipline and punish is concerned with the birth of the prison in modern Europe, it has far wider implications for the everyday lives of ordinary citizens. Notions such as micro-power, disciplinary institutions, panopticism and normative judgements. Foucault developed this material through the research methodsRead MoreMale vs. Female Offenders2095 Words à |à 9 Pagesworld is predominately male dominated. As the years go by, female incarceration levels have been rapidly increasing. The prisons in early days didnââ¬â¢t have to worry about dealing with two different types of inmates as there were not that many females incarcerated. While male and female inmates do have some similarities, they also have some distinct differences. The way they conduct themselves in prison are different; as are they way they interact with other inmates. Males typically ar e in prisonRead MoreSymbolic Interactionism, Functional Analysis, and Conflict Theory in the Film, Gran Torino1773 Words à |à 7 Pagesdresses shows that they are Americans, but their grandfather does not like the way they behave during his wifes burial. The behaviors portrayed by the immigrants gangs show the glimpse picture of immigrants and societal unfairness. The interaction between Walt and the gangs show how powerful Americans are. Walt acts as a symbol of power when he goes to confront the gang in their house, he does not seem threatened by the gang who draws their weapons, and he does not find himself guilty of confrontingRead More Drugs in the Prison System Essay3203 Words à |à 13 Pagesconsist of an analysis of the use and abuse of illicit drugs within the prison systems on a global basis. With information gathered from various sources such as the internet and one on one interviews with an inmate in a male correctional facility and a former inmate of a female correctional facility I intend to show the rampant flow of drugs in and out of the prison system, the control of (or lack there of) by prison officials, the drug gangs and dealers in correctional facilities, the rateRead MoreDrugs in Prison Essay3335 Words à |à 14 Pagesconsist of an analysis of the use and abuse of illicit drugs within the prison systems on a global basis. With information gathered from various sources such as the internet and one on one interviews with an inmate in a male correctional facility and a former inmate of a female correctional facility I intend to show the rampant flow of drugs in and out of the prison system, the control of (or lack there of) by prison officials, the drug gangs and dealers in correctional facilities, the rateRead MoreSentencing Disparities And Race On Criminal Sentencing2644 Words à |à 11 Pagesalone.â⬠(Lee 2008). In 1988, the Street Terrorism Enforcement and Prevention Act (STEP ACT) was implemented to address the growing amount of gang crimes. The STEP Act was embedded under section 186.22 of the California Penal Code. (Yoshino 2008). Section 186.22 of California Penal Code has been used to impose mandatory minimum sentencing terms for crimes committed by individuals who ââ¬Å"actively participate in any criminal street gang.â⬠The STEP ACT has been associated with biased attitudes towardsRead MoreUnderstanding Emotional Differences between Male and Female Prisoners through Deficiency Theory and Importation Theory4979 Words à |à 20 Pagesnoted how relationships of female inmates with additional inmates and staff are likely to be more private and to have more emotional components than those of ma les. The officers also recommended that female inmates take the reality of imprisonment more personally than males. This response seems to happen in response to disciplinary hearings and to officers giving instructions and reprimands. Officers state that women take things to heart (Ott, 2006) more than do males, which is an additional wayRead More Gender Politics in the Criminal Justice System Essay4043 Words à |à 17 Pagesthe affect that the different waves of feminism have had on policies and practices towards women in this system. I plan to argue that the criminal justice system is another form of patriarchal control, a sexist organization which creates conflict between the private sphere of a womans life and the public. This control extends far beyond the just incarcerated women, it affects all women. Despite the fact that there have been changes to certain policies and prison regulations, though made with resistance
Auditor Fees and Auditor Independence
Question: Discuss about the Auditor Fees and Auditor Independence. Answer: Introduction The organizations surviving in the economic structure of different countries requires to analyze their business process from time to time in order to maintain a clean and just management and production function. Auditing is one of the major tools for evaluating and inspecting the quality and process system to comply with the needs of the organization. Auditing can be applicable to an entire firm or can be to a specific department or production step. This study is undertaken to find out the various potential threats to the independence of the auditors according to the various situations given in the study and to find out the remedies to these threats to safeguard the auditors interest (Leung et al.2015). The following conditions determine the various potential threats to the following cases: The auditor works for Green Pastures Ltd for a very long time and has a good knowledge about the client. From this situation, it is understood that the independent threat similar to this situation is the familiarity and complacency threat. The auditor has been working with these organizations for a very long time and thus there exists a familiarity between the organization and the audit firm. This familiarity withers away the sense of doubt and hesitation, which should exist within the auditor in order to find out the weaknesses of the firm (Koch, Weber and Wstemann 2012). Auditor in this case develops a sense of overconfidence about their knowledge about the firm. The long-term relationship among the two parties creates a satisfaction among the auditors and thus leads to underestimation of all the caution signs within the firm. It is advisable to bring in fresh and new auditor into the firm, which will be helpful for a better and efficient scrutiny. Still familiarity has the positiv e effects as it creates a better understanding about the clients which creates a better working (Blay and Geiger2013). The second situation refers to a person named Samuel Rose who is a part of an audit team, which audits the Saturn Ltd. After a few weeks of working with the client, he was offered a job by the above-mentioned organization. Samuel Rose was interested in the offer, as he had to join right after the completion of the present audit. This situation complies with the threat of management and employment. The auditor is different from the audit firm and this difference should be maintained. The threat becomes more complex when the present auditor of the firm is offered a job to perform a management role of the firm. In this situation, the Samuel Rose, the present auditor of the firm is employed to work for the organization. This creates a concern because the other member working in the audit team will be unwilling to criticize their former colleague. The second concern is that Samuel Rose being an ex employee of the audit team will have a good knowledge about their audit process and thus wil l be aware of their strengths and weaknesses. Samuel Rose will thus take advantage of this situation and try to give an advantage to the client. The third situation is about a major client named as Fresh Juices Ltd who wants the audit firm to act as a consultant to evaluate the entitys quality control about their product. The problem the audit team uses up the directors feel is that the staffs time by asking irrelevant questions. The independent threat related to this situation is the Economic bonding associated with Fresh Juices Ltd and the audit team. The income of the auditors depends on their clients as they earn a living by working for them. Thus the auditors always tries to keep their clients happy to maintain a healthy relation between them. The auditors also perform non- audit services like in this case surveying the staffs of the firm to compute the quality control of the firm. The auditors try and perform their task as mentioned to them to increase their income. This economic bond can act a threat to the independence of the auditors because these non-audit services performed by the auditors to earn lucrative incomes diminish their class of work in the audit services. The non- audit services performed by the auditors reduce the efficiency of their audit works (DeFond and Zhang 2014). The fourth situation refers to a client named Excelsior Ltd. The financial director Susan James retired and Steve Price who is also a long time friend of the audit manager Geoff Holmes replaced him. Geoff Holmes was also the best man in Steves wedding. The situation suggests that these two people are very closely connected and thus the threat associated with this situation is Social Bonding. There exists a long term friendship between the audit manager and the financial director of the organization. Thus the objectivity from the auditors side decreases. The biasness is grounded on the psychology theory and takes place due to close relationships and their interests cannot be separated from each other. The audit manager will be biased and his work of audit will not give out the original result. The last case concerned about My Super Ltd whose taxation work is rejected and has been referred to the Superannuation Complaints Tribunal and MSL. The threat concerned with this case is Litigation, which refers to the disputes between the taxation treatment of material amount, which led to the creation of a legal action where the organization has been asked to show its treatment to the concerned government body. The rejection of the taxation sheet will create a dispute between the auditors and the clients which can also be taken as far as the court (Porter, Simon and Hatherly 2014). The safeguards associated with the above threats are as follows: The application of a mandatory rotation policy about changing the auditor of a firm after a certain time span will eliminate the familiarity and complacency from the audit services. The appointment of a new auditor will give an efficient evaluation of the performance of the organization without any malpractice. The second threat can be eliminated by implementing the remedy to modify the selection process for the appointment of the management employees and the auditors, which makes them more liable to the shareholders and the management. The shareholders need to be given more power within the organization to directly appoint new employees and external auditors (Dhaliwal et al. 2015). The third situation can be controlled by limiting the non-audit services by the audit firms. A proper law needs to be passed to stop the non-audit services of the organization and thus increasing the efficiency of the audit services from the auditors providing a proper and just evaluation of the business process. The fourth situation can be stopped is by introducing the mechanism of better disclosure where the investors and the shareholders should be provided with proper knowledge about the people appointed and their economic dependence. The investors need to know the relation between the management and the auditors and their effects (DeFond and Zhang 2014). The process of market forces can reduce the last situation where there exists a lot of external auditors in the market and thus any client has the power to appoint any other auditor if there exists a dispute between the client and the auditors which can lead to any litigation. This situation can eliminate any discrepancy from the auditors side and they would work harder to exhibit higher audit standards (Koch, Weber and Wstemann 2012). Situation Threat Justification Safeguard Assessment of audit independence Audit practices for Green Pastures Ltd working for a long time and having a long term relationship Familiarity and Complacency The auditor has been working for the firm for a very long time and so has a good knowledge about the audit process and the business process Mandatory rotation rules The audit independence can be maintained by appointing new auditor into the firm which will provide a new outlook towards the weaknesses of the firm and will properly scrutinize the working process to make the organization more efficient. Samuel Rose an auditor auditing for Saturn Ltd has been offered job by Saturn Ltd Management and employment Samuel Rose has been working as an auditor and examining the process of Saturn Ltd, which led to the Saturn Ltd appointing him to the firm as he has good knowledge about the audit process. Modifying the Selection Process If the selection process is modified by giving some power to the shareholders to appoint their new employees and external auditors will lead to creation of just audit process and will increase efficiency Fresh Juice Ltd to review its quality control of its product has asked to evaluate the quality control process. The economic bond Fresh Juice Ltd to review its quality control has asked the audit team to evaluate this process and thus asking them to perform a non-audit service for the organization Limitation on the non-audit services. If the non-audit services of the organization are eliminated he performance of the auditors will be much more better for the audit services creating independence to the auditors. Steve Price was appointed as the new finance director after the retirement of Susan James. Mr. Price is also friend of the audit manager of the firm. Taxation sheet of material amount rejected by the tribunal Social Bond Litigation Having a close friendship between the auditor and finance director will create a sense of biasness among proceedings of the business and the work output will not be according the original proceedings of the business. A mistake in the tax sheet has led to its rejection in the Taxation office and thus has created a dispute between the auditors and the clients. Better Disclosure Market Forces The disclosure about the employment process of the organization will demonstrate a true working sense without any biasness in the business The availability of many external auditors in the market will create a competition for the auditors and thus increasing their standard of work and creating auditor independence. Table 1: Independence of Auditors (Source: Eilifsen et al. 2013) Conclusion The above study determines the various conditions, which arises in the normal economic market during the audit process and defines the various potential threats which affect the auditor independence and also the remedies which can be implemented to eliminate these threats and create a proper auditing practice. Reference List Blay, A.D. and Geiger, M.A., 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions.Contemporary Accounting Research,30(2), pp.579-606. Carson, E., Fargher, N.L., Geiger, M.A., Lennox, C.S., Raghunandan, K. and Willekens, M., 2012. Audit reporting for going-concern uncertainty: A research synthesis.Auditing: A Journal of Practice Theory,32(sp1), pp.353-384. Church, B.K., Jenkins, J.G., McCracken, S.A., Roush, P.B. and Stanley, J.D., 2014. Auditor independence in fact: Research, regulatory, and practice implications drawn from experimental and archival research.Accounting Horizons,29(1), pp.217-238. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Dhaliwal, D.S., Lamoreaux, P.T., Lennox, C.S. and Mauler, L.M., 2015. Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the Postà SOX Period.Contemporary Accounting Research,32(2), pp.575-607. Dogui, K., Boiral, O. and Herasà Saizarbitoria, I., 2014. Audit fees and auditor independence: The case of ISO 14001 certification.International Journal of Auditing,18(1), pp.14-26. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Koch, C., Weber, M. and Wstemann, J., 2012. Can auditors be independent? experimental evidence on the effects of client type.European Accounting Review,21(4), pp.797-823. Leung, P; Coram, P; Cooper, B; Richardson, P; Modern Auditing Assurance Services 2015; 6th Ed; Wiley Porter, B., Simon, J. and Hatherly, D., 2014.Principles of external auditing. John Wiley Sons.
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