Monday, May 25, 2020

Are All the Elements Discovered Already

Dmitri Mendeleev is credited with making the first periodic table that resembles the modern periodic table. His table ordered the elements by increasing atomic weight (we use atomic number today). He could see recurring trends, or periodicity, in the properties of the elements. His table could be used to predict the existence and characteristics of elements that hadnt been discovered. When you look at the modern periodic table, you wont see gaps and spaces in the order of the elements. New elements arent exactly discovered anymore. However, they can be made, using particle accelerators and nuclear reactions. A new element is made by adding a proton (or more than one) to a pre-existing element. This can be done by smashing protons into atoms or by colliding atoms with each other. The last few elements in the table will have numbers or names, depending on which table you use. All of the new elements are highly radioactive. Its difficult to prove that you have made a new element, because it decays so quickly. How New Elements Are Named

Thursday, May 14, 2020

Trifles By Susan Glaspell Analysis - 1738 Words

There is a harsh reality that many individuals tend to ignore. In these modern times most women dont realize the struggle women before them had to undergo. In the late 19th century women werent important, respected, or anywhere near equal to men. It was common for women to be misunderstood and or assumed by men to be uncivil. Trifles by Susan Glaspell shows the depiction of women towards the end of the 1800s. Men werent as kind or laid back when it came to running the household and handling every day matters as a family. Men were dominant. It was the patriarchal ignorance of the late 19th century that bred isolation within women and lead to their loss of identity and mental instability. The patriarchal role of men in society created a†¦show more content†¦The relationship men and women had werent as easily communicated. During the close of the 19th century womens roles werent as significant as they are now. Most women had to be housewives and take care of the duties and responsibilities that followed that. â€Å"Altogether a housewife spent four hours every day sifting ashes, adjusting dampers, lighting fires, carrying coal or wood, and rubbing the stove with thick black wax to keep it from rusting† (Digital History). Within Trifles, Mrs.Wright posed as a housewife who undergoes rigorous activities in order to maintain a good home and a content husband. In those times, â€Å"she also had to know how to prepare unprocessed food for consumption† (Digital History). The text within Trifles reveals to its readers that house work was a very critical responsibility when Mrs.Hale notes that â€Å"she’ll feel awful bad after all her hard work in the hot weather† (Gaspell 748). Mrs.Wright had to prepare unprocessed food as well as make sure the house is clean. The process of cleani ng wasnt as easy as it is now. In this time there are tools that make the process of cleaning go swifter such as the mop, the broom, the vacuum machine, the washer and dryer, and even the dishwasher. However, for women in the late 1800s, â€Å"washing, boiling, rinsing a single load of laundry used about 50 gallons of water, over the course of aShow MoreRelatedScript Analysis of Trifles by Susan Glaspell910 Words   |  4 PagesScript Analysis of â€Å"Trifles† by Susan Glaspell Summary   In the play Trifles by Susan Glaspell, there are five characters, three men and two women.   They are in a house where the murder of Mr. Wright took place the day before.   The men are trying to find evidence to name a killer or motivation to name Mrs. Wright as the murderer.   While the men are downstairs, the women occupy themselves with looking around the kitchen and living room.   They take note of Mrs. Wrights canned fruit and the factRead MoreAnalysis Of Trifles By Susan Glaspell846 Words   |  4 PagesSociety has put abnormal standards between women and men. Our gender equality has been an issue throughout history and legislative rights. In the short play â€Å"Trifles† by author Susan Glaspell, shows the feminist content and the failures of marriages. Mr. and Mrs. Wright had been married for a long time. They don’t have a family and live in a place that’s very solitary aside from any other houses. An investigation occurred to find the strang e death of Mr. Wright and to discovered evidence if Mrs.Read MoreAnalysis Of Trifles By Susan Glaspell907 Words   |  4 PagesThe play â€Å"Trifles† written by Susan Glaspell is about John Wright who was murdered. When the play begins the county attorney, sheriff, and Mr. Hale are all at Mr. Wright’s home to search for evidence for who murdered him. The two women that are in the poem are Mrs. Peters who is the sheriffs wife, and Mr. Hale’s wife, Mrs. Hale. Minnie Wright is the suspect in Mr. Wright’s case, but they are searching for answers to know exactly what happened. While the men are trying to solve the crime their wivesRead MoreAnalysis Of Trifles By Susan Glaspell804 Words   |  4 PagesIn the play Trifles, Susan Glaspell creates a situation that at first glance appears to place a woman at fault, but as the readers continue, he/she realizes that the truth is the opposite to what it appears to be. It is interesting to see how the author uses t he image of a perfect husband to portray irony with the hidden theme of isolation and patriarchy within their domestic relationship. This irony leads into Minnie Foster, also called Mrs. Wright, to use the idea of justice vs. law within thisRead MoreAnalysis Of Trifles By Susan Glaspell1255 Words   |  6 PagesMurder, torture, and mayhem are merely three of the unique problems that can be found throughout the one act play Trifles by Susan Glaspell. The writer opens up the story by explaining the situation of Mrs. Wright, a middle aged woman who is being accused of murdering her husband. The crime scene is a mess. A sheriff, the prosecuting attorney and their wives are looking in to the gruesome death that occurred upstairs in the Wright household. It is immediately found that the men focus their attentionRead MoreAnalysis Of Trifles By Susan Glaspell1042 Words   |  5 Pagesits underlying meaning can represent to each character individually and together. In the short play  "Trifles† by Susan Glaspell, readers and viewers are taken back to a period that is a lot different than the current. From the surroundings, viewpoints of each sex and their assigned roles in the society all gave a greater understanding of what was portrayed and how it was essentially handled. Trifles started with the Sheriff and his wife Mrs. Peters, Mr. Hale and Mrs. Hale and the County Attorney enteringRead MoreTrifles By Susan Glaspell Analysis1257 Words   |  6 PagesTrifles by Susan Glaspell is a tragic mysterious drama that has to deal with a murderous wife, and a couple of friends who cover up her tracks. Throughout the story Glaspell gives clues to the reader to help him or her figure out what will happen in the end. Glaspell Wrote Trifles in 1916, according to the year it is safe to assume that this mysterious short story was placed in a time around the 1910’s setting. The clues she leaves, such as the quilting square, the bird, the reflections in the settin gRead MoreAnalysis Of Trifles By Susan Glaspell1425 Words   |  6 PagesIn the play Trifles, by Susan Glaspell, the plot develops through action. As soon as the play begins readers and viewers are introduced to the county attorney, the sheriff, and Mr. Hale. Due to the fact that these three men discuss the case and death of Mr. Wright quite a bit, the audience is made to believe that they are the main characters of the play. However; the true protagonists of the play are revealed as soon as the men departure from the kitchen and leave the characters Mrs. Peters and MrsRead MoreAnalysis Of Trifles By Susan Glaspell1829 Words   |  8 PagesMurder, torture, and mayhem are merely three of the unique problems that can be found throughout the one act play Trifles by Susan Glaspell. The writer opens up the story by explaining the situation of Mrs. Wright, a middle aged woman who is being accused of murdering her husband. The crime scene is a mess. A sheriff, the prosecuting attorney an d their wives are looking in to the gruesome death that occurred upstairs in the Wright household. It is immediately found that the men focus their attentionRead MoreAn Analysis Of Susan Glaspell s Trifles 983 Words   |  4 Pagespreconception someone makes based on gender, race, or religion that in this case is by gender, and affects women based on their expected gender roles. Women endlessly have expectations that go along with being a wife, mother, or simply a female. In Trifles by Susan Glaspell, 1955 by Alice Walker, and Girl by Jamaica Kincaid women are stereotyped by men and told to follow unwritten but expected roles such as being seen and not heard. As well as how they present themselves, their behavior, and tasks they need

Wednesday, May 6, 2020

Is Art For Me Essay - 1052 Words

Art, for me, is as much about context, message and story as it is about aesthetics. In a sense I believe that works of art that tend to depict social or political issues that are rooted in a particular culture are of high value. In this paper, I aim to introduce an artist whose works have been called obscure, deemed controversial and faced resistance by the society in which she produces her art. I will be comparing her works with several artists we have discussed and read about in the lectures. As a female born and raised in Turkey, I grew up in a society that has strong cultural taboos on nudity and images that depict sexuality in general. Just as the majority of the rest of world, the Turkish culture is based on the ideas of a patriarchal society. Words that we would hear so regularly, such as decency, shame and obscenity are all defined through the female experiences. The society has its own perceptions regarding how women should act or what they should do with their bodies. Although these stinging ideas are lessening, many women still get oppressed and struggle to find their place within the society and the world. Some brave artists are revolting against these systematic thoughts of oppression through their works. I discovered the contemporary Turkish artist, Sukran Moral’s works a few years ago. She’s an artist who addresses and questions the society’s structure and its treatment of women. As we were going through the chapter on Sexuality and Repro duction in the courseShow MoreRelatedArt Allows Me to Leave Reality Essay599 Words   |  3 PagesGood art allows me to flee the realms of reality. In my minds limitless consciousness, I can escape the mundanity of everyday life. It opens a door in my head to a world only limited by my imagination. I am no more a slave to gravity, chained down on the earth when I am reading. I can be a bird and soar high above the clouds, or be a fish and swim deep down in the darkest depths of the ocean. I am there, I am that person, and everything else around me regardless of what it is, fades away. SometimesRead MoreArt Reflection848 Words   |  4 Pagesalways been a huge fan of art class, and I have never despised a day of art class. I think of art class as a way to express creative freedom, discovering your unique art style, and to be with some of the most hard-working and encouraging people Ive ever met, even including the teacher. Art is so very important to me and I dont know what Id be d oing right now if it werent for the art. Ive created a bunch of art to help deal with a lot of things. Mainly saying that I love art. The first thingRead MoreFinding Oneself1248 Words   |  5 Pagesï » ¿Finding my muse, finding myself It is through art, and through art only, that we can realize our perfection ---Oscar Wilde When I was a small child, I was extremely shy. I had to be coaxed to raise my voice in the presence of others. The only time I felt confident was when I was by myself with a handful of crayons in my hand, bent over a piece of paper. While all children love to create art, for me art was more than a way to pass the time. It was a form of self-expression. When I was happy, IRead MoreMy Definition Of Art : One Big Happy Community869 Words   |  4 Pagesit lay, isolated, taunting me. My hand reluctantly slithered into the mailbox, like a frightened snake. My head told me the letter would not change anything, but my heart knew what it wanted. Nerves caused me to nearly lose my mind, as well as my lunch. I sliced the envelope to reveal my fate as well as place in the art program. As my eyes skimmed the text, they grew wide, my heart inflated, and my adrenaline seemed to turn from a boil to a simmer. The news? I was an art major. I am able to do whatRead MoreArt And The Pursuit Of Art1329 Words   |  6 Pages Art has had a profound significance to me throughout my life. As a child, art was my retreat from the mundane of the world. I found a way of communicating the things I was feeling with others around me! It gave me different perspectives and ways of looking at events, emotions, and people. All of these perspectives helped shape me, made me contemplate the individual I wanted to be and how the world behaves. Art answered as many questions as it posed. It made life worth living. From that moment onRead MoreLiberal Arts Education : Becoming A Successful Consultant At Boston Consulting Group969 Words   |  4 PagesThe perception of Liberal Arts education has started to evolve over the years. Initially, Liberal Arts education was considered as a form of elitist education where nobles tried to expand on their knowledge on different topics rather than developing certain skills. However, as time is passing Liberal Arts education is becoming synonymous with personal development and critical thinking. 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Which I realized at is so much more difficult to understand than anything else or why, how, and where is this art piece and why the create it. Some of her art are Unique but some are just not unique or not interest, and basically more random. Of course some people love the art that I have no absolute connection to, which I find to be interestingRead MoreThe Space Of Which We View Art1189 Words   |  5 PagesThe Space in Which We View Art How do we view art? How does the space around the art affect how we feel and think about the art? Does it make a difference? Our surroundings are often very influential in the way we think and feel about events, people, and objects. A relaxed, warm summer evening with family can bring peaceful and positive thoughts, while a loud, crowded party with strangers can bring anxiety and uncomfortableness. Music, color, temperature, and the size of a space can all affect howRead MoreThe Philosophy Of Teaching And Art914 Words   |  4 Pagesa desired career option for myself, more importantly, being an art teacher. With anything, there are pros and cons to my predetermined thesis. I consider myself an artist before I see myself as a teacher, this may be one of the biggest faults in my career choice or one of my greatest advantages in the world of education. The balance between teaching and art may be a difficult obstacle to overcome. From my overwhelming love of the arts to my loathing of school standardization, teaching is a serious

Tuesday, May 5, 2020

Risk Assessment and Effective Reporting †Free Samples to Students

Question: Discuss about the Risk Assessment and Effective Reporting. Answer: Introduction In the year 1916, Commonwealth Serum Laboratories (CSL) was established. The main objective of the company is related to vaccination services but during the initial stages, it encountered severe issues that caused massive troubles. However, the hard work of the company allowed it to become effective in the manufacture of antivenom that gained widespread attention. Furthermore, other developments of CSL include the production of tetanus vaccines, polio vaccines, diabetics, etc. All these developments in the field of medicines allowed the company to prosper in the competitive world, thereby assisting it to become a multi-special organization in the development of various medicinal items. Moreover, the largest area of operations of the company is blood plasma derivatives because it is the only organization engaged in the same. In other words, Australia does not have any other company engaged in the same activity. Audit risks are those risks that occur because of incapability on the part of auditors to identify whether the financial statements are free from material misstatements or errors (Messier Emby, 2005). In such a scenario, the auditor will clearly provide an ineffective opinion on the companys financials. Such material misstatements arise because of faulty internal control mechanisms in the organization thereby playing a key role in enhancing the risk levels of a company. Besides, in relation to an auditor, material misstatements are caused due to detection risks wherein the capability of an auditor to identify major issues is inappropriate (Cappelleto, 2010). Such detection risk arises because of the auditors inefficiency and negligence to conduct the audit process. On a whole, the auditor must look at this issue because it may result in dangerous situations. The purpose of the study is to evaluate the audit risks of the company, its significant impact upon the companys affairs, and several processes that can play a key role in verifying the balances of accounts affected by such risks. The company pursues a risk and audit management committee within its framework that allows it to take into account every audit risk prevailing within the organization especially in segments like environment, safety, health, compliance, physical assets, etc. Further, many other committees communicate with this committee so that every key issue is communicated and addressed effectively (Vause, 2009). This clarifies the fact that the company is having proper strategies to ensure that every major issue is being taken into account. Moreover, effective internal control mechanisms are also needed within the company affairs to ensure that market disclosures, infringement of copyright or trademark, insider trading, etc are taken into due consideration (CSL, 2016). However, it must be noted that risks can only be mitigated by these procedures and elimination of the same is not possible. These risks are the inherent risks that exist in an organization even though proper internal control policie s are in place (Hoffelder, 2012). It has been noticed that people have become more vulnerable to diseases and problems with due passage of time. As a result, usage of medicines has grown substantially in the current scenario, thereby enhancing the pharmaceutical industries as a whole. These concerns play a key role in the development of research and development department as pharmaceutical industries are inclined towards expending huge resources on this segment in order to survive in the competitive market (CSL, 2016). On a whole, because of this over reliance on innovative technologies to sustain in the market, it is not feasible to determine whether money and time expended on research and development can prove to be successful for the companies. Effect of the audit risk on companys financials It can be observed from the business risks of the company that they pose a huge threat to its affairs. Besides, it is the moral responsibility of an auditor to utilize his professional capacity and expertise in evaluating the audit process so that risks can be identified and mitigated as a whole. Further, owing to immense amounts of resources expended on the research and development department, it becomes necessary to understand the implication and nature of resources spent and thereafter, classifies them based on their nature (ACCA, 2016). Besides, there may be some expenses that can be written off by the company in the upcoming years and therefore, understanding the nature of such expenses is of significant importance with the help of analytical procedures and substantive processes (Roach, 2010). In addition to this, termination of patents also poses a huge threat to the company because when such patents are expired, it is not assured whether these may be renewed or not. Further, the company expends huge resources for the same expired patent in order to assure that it is retained. Due to this concern, there is a risk of material misstatement in the companys financials (Fazal, 2013). Furthermore, intellectual property rights also play a key role in this regard because there are various companies wherein more than half of their incomes are derived from only five particular medicines. Besides, generic medicines also pose additional threats in this regard and therefore, any kind of research that is intended for the same must be carefully evaluated and conducted (Hoffelder, 2012). Another area of audit risk is to differentiate research from development because both these things are separate aspects. The reason behind this can be attributed to the fact that companies expend huge fu nds on the development and lesser resources on research activities. Hence, the auditor must effectively verify this classification of expense because these are covered under the audit risks, thereby spoiling the entire audit process (Gilbert et.al, 2005). In companies wherein more than twenty percent of entire income is expended on such RD affairs, they also consider alternative options. In simple words, if patents are terminated and there is pressure for enhancing innovation measures, there remains no scope for in-house research facilities. Moreover, many companies are keen to take into account options such as collaborations, acquisition, merger, etc so that the research expenses are minimized, thereby playing a key role in enhancing the positive outcomes (Fazal, 2013). Therefore, effective treatment of these admixed expenses betwixt one or more companies pose a threat, thereby becoming one of the major challenges. In addition to these, RD affairs are also sometimes outsourced, thereby creating a scenario wherein the accounts of third parties must also have to be taken care after. Further, there may be a related party transaction in relation to this segment that may be concealed under the disguise of outsourcing affairs and thus, mus t be highly taken into account so that it does not become a major issue (Heeler, 2009). Nevertheless, it may not be mandatory that RD affairs be only intended towards innovation measures. This is because such RD possesses varied roles in different companies. Moreover, in relation to pharmaceutical organizations, it must be noted that they have started providing distinct services in order to ensure that their feasibility of growth is more and risk of loss of patent is minimal. This is because the attraction of new customers is the need of the hour in such increased competition in the market and RD can prove to be of immense benefit in this regard. It is therefore required that any expenses that are made for such concerns must be adequately and efficiently classified especially after determining the nature of such expenses. Nevertheless, these can easily become the key areas of material misstatements in the financial statement of a company. In relation to CSL, it can be seen that the company intends to enhance its research base and for such purpose, it endeavors to compet e for collaborations so that it can enhance its revenues as a whole. Audit process to verify balances of account In relation to financial controls, proper verification measures must be installed so that reasons behind any variations in the pricing structure can be determined. This verification may play a key role for the company to sustain its affairs in a way that can fetch better outcomes. Account balances that must be scrutinized by the company are as under: In relation to contingent liabilities, the cost of RD that may fetch negative outcomes must be disclosed. Moreover, audit processes include a collection of ample evidence in order to ensure the prevalence of contingent liabilities. Hence, if such prevalence can be proved, it can result in better outcomes. The accounting measures for the recognition of revenue must be carefully evaluated so that it can be ascertained whether it aligns with the medicines for which the company owns different patents. Due to the maximum time consumed for the purposes of research, the streams of revenue may be deferred. Therefore, effective disclosure policies must be in place so that corrective actions can be implemented. The key intention behind the acquisition of the company must be carefully evaluated and the audit processes must also ensure that there is a fair measurement of the price of acquisition offered by the company. Some of the companys expenses incurred in the past year may prove to be futile and therefore, they may not fetch positive outcomes. Furthermore, if such expenses become liabilities, adequate provisioning must be duly implemented. Besides, the audit processes must ensure proper disclosure strategies and fair measurement of the accounts (Manoharan, 2011). Therefore, it can be witnessed that various account balances have been affected because of the RD expenses, thereby necessitating verification from all perspectives. Even though the company assures premium quality goods, it is feasible that few medicines respond differently on different persons. Therefore, it can be said that the result may be either negative or positive or both. In grave situations, it can also result in the death of a person, thereby generating possibilities of legal cases against the company (Livne, 2015). Besides, encountering such legal battles necessitate an immense amount of resources that may result in a huge financial loss. Therefore, such litigation poses a threat to the company as an audit risk because it may become impossible for the auditor to anticipate a number of resources spent in the past years. Effect of such risk on the companys financials In Australia, CSL is the only producer of blood items and based on the various records, many scandals have occurred in relation to contaminated blood that may result in the generation of infectious diseases. This is the reason why the company has prepared many cases as well. Besides, in 1996, the company accepted that it had admixed blood from international zones with that of the Australian blood so that rapid distribution can be undertaken. However, this backfired against the company as its share price declined (CSL, 2016). Nevertheless, the expenses incurred by the company are depicted in its income statement but additional costs must be disclosed as contingent liabilities. Moreover, in the case of losses, provisions must be duly framed (Christensen, 2011). The major risk of material misstatement present here is that the auditor may offer an ineffective judgement based on such balances of accounts. The expectation of the auditor of the outcome of such case may also be distinct from the reality, thereby resulting in a material misstatement. Therefore, in order to encounter such risk, it must be noted that an auditor must attain an expert advice from the management so that the list of outstanding litigation cases can be analyzed (ACCA, 2016). Besides, the solicitors and legal advisors may also authenticate the cases from the company. In addition to all this, the penalty amount involved is also a major issue because material misstatement may happen there as well. This is because the company may encounter a liability to expend a massive amount that may not be expected by it. Therefore, the auditor must safeguard such risks by taking into account similar cases so that the accurate amount in such cases can be known and thereafter, decisions can be taken (ACCA, 2016). Therefore, the financial statements of the company may suddenly appear to depict bigger liabilities in the form of various litigation cases, and the auditor may effectively meet this by the implementation of proper audit processes. Audit procedure to verify account balances CSL was accused for providing infected blood of Hepatitis C blood. This indicates that the company suffered from the lack of internal control mechanism and the testing procedure was ineffective in nature. The audit procedure should provide that the testing must be of high quality with proper check and must vouch for surprise checks and audits. Normal and Abnormal Loss The accounts indicates the balances for the blood quantity or other medicines that were contaminated or have become sub-standard for utility. The auditor needs to ascertain the account to evaluate the level normal, as well as abnormal losses and the variations in the levels needs to be ascertained as it provides a notion of the unfair practices adopted by the company to have a hold for holding the market share (KMPG, 2010). Penalties The payment of penalties in the past, the reason for such penalties and the re-occurrence possibility of such cases in the present year or such event happening after the date of balance sheet should come into the procedure of the audit. Such verification will led to sufficient check that needs to be undertaken by the auditor (KMPG, 2010). Grievances and claims settled the grievances of the customers must be audited to ascertain the status of the complaints that is unresolved and by doing this, the auditor must provide an opinion about the liabilities that is potential (KMPG, 2010). The amount that is paid towards the claim must be settled and must be audited to frame an opinion about the future amount that is needed to be paid by the company in such similar situations. The amount paid to various parties under the Legal Expense head needs to be audited in an in-depth manner because every such amount leads to a vital case. This will provide a better explanation about the various expenses that pertains to the organization. Hence, there are some accounts that are needed by to be verified by the auditor. In contrast to this, the auditor must ascertain the possibility of complaints for the similar issues by various parties. Apart from auditing the case, the auditor should ensure whether the testing is proper and internal control is enhanced so as to lessen such issues that are repetitive in nature (Gay Simnet, 2015). Conclusion With the due passage of time, there has been a tremendous advancement in technology, pharmaceutical companies are exposed to litigations and other related risks that pertains to health. The elimination of audit risk is a complete effort by the management and the auditor and needs the coordinated effort of both. The audit and risk committee must perform in tune to the matter raised by the internal and external auditor that adheres to the internal control and the action needed to be taken for the major issues. When it comes to pharmaceuticals, strong internal control mechanism leads to reliability and establishment of a proper risk mitigation policy of CSL has ensured it as a trusted brand. References ACCA 2016, Assessing the risk of material misstatement, viewed 30 August 2017 https://www.accaglobal.com/uk/en/discover/cpd-articles/audit-assurance/material-misstatement.html Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Christensen, J. 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 CSL 2016, Commonwealth Serum Laboratories, viewed 30 August 2017, https://trove.nla.gov.au/people/1476740?c=people Fazal, H 2013, What is Intimidation threat in auditing?, viewed 30 August 2017 https://pakaccountants.com/what-is-intimidation-threat-in-auditing/. Gay, G Simnet, R 2015, Auditing and Assurance Services, McGraw Hill Gilbert, W, Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. KMPG 2010, An overview of Risk and disclosure, viewed 30 August 2017 https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/KPMG-pharmaceuticals-disclosures-summary.pdf Livne, G 2015, Threats to Auditor Independence and Possible Remedies, viewed 30 August 2017 https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full. Manoharan, T.N. 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Messier, W Emby, C 2005, Auditing Assurance Services: A systematic approach, McGraw-Hill. Roach, L 2010, Auditor Liability: Liability Limitation Agreements, Pearson. Vause, B 2009, Guide to Analysing Companies, Bloomberg Press