The Benefits of QuickBooks Online Essay Example | Topics and Well Written Essays - 250 words

The Benefits of QuickBooks Online - Essay Example The template forms developed for data entry on the quick book platform is imperative for the consistency the approach offers in data entry (Keep it Simple Accounting, 2013). Moreover, functional entities including the state abbreviations, phone numbers and dates have consistent formats. I acknowledge these findings owing to the simplicity it offers to the analysis of data and report generation. The highly built relational table structure allows propagation of changes throughout the system in case a single entry is altered. The inbuilt functions can be tuned to suit a given scenario. For instance when implementing a new tax policy, changing the tax rate in one entity amounts to a propagated change across the system’s sale records. I guarantee the platform offers more benefits in line with query endeavors. Searching for information is an ease yet quick. It has capabilities to sort, filter and display the specific information as needed and queried by the user. In that respect, multiple reports based on different templates and formats can be viewed or printed (Keep it Simple Accounting, 2013). The platform offers the capacity to track bounced checks, report in instant clicks and customizable content generated for clients. The functions support the advantages offered by quick books that I regard to be true. The utility that enables import of bank activity into quick book online makes it even better in the accounting process. Within the record is the contact information for vendors, manufacturers, clients, and employee (Keep it Simple Accounting, 2013). With such information at the user’s disposal quick books becomes a key tool in the financial division of an institution. The user interfaces developed are better set with the user in mind. They offer in a friendly way and an icon approach to functions. The profile of a company can easily be developed with quick books online making it a superior tool. I specifically adore the interview approach to customization of

Awareness, extent and nature of Business Continuity amongst managers Essay

Awareness, extent and nature of Business Continuity amongst managers - Essay Example This review examines one such document that has used statistical data inaccurately to bolster its claims. In the present document by the Chartered Management Institute (2002), responses of participants over three sets of similar data are reviewed and compared to try and understand trends that exist in some areas of business management. The survey results have been based on a response rate of just over 13%, with no observation about the representativeness of the responses collected. When the response rate is so low, it is difficult to establish the representativeness of the report (Burns,  Burns and Burns, 2008). This can pose a challenge, since it is quite likely that the responses received may be skewed to favour a certain type of respondent and may thus not be representative of the entire business community at all (Downing and  Clark, 2010). This makes many of the conclusions drawn by the report suspect. A second glaring issue that comes across instantly is that while the survey makes claims about changes in the trends observed from 1999 till 2002, no tests have been reported that test the actual significance of these changes (Burns,  Burns and Burns, 2008). For some of the categories reviewed, there are changes as small as a couple of percentages across the three surveys reported. From the data used, it is difficult to verify whether these changes have occurred due to an actual change is the experiences of respondents or whether the observed changes are due to sampling error (Guilford and Fruchter, 1973). Thus, it is quite likely that some of the variations in responses could be due to natural fluctuation and may not be true chances in trends at all. In some parts of the report, only a part of the trends observed have been used to define the nature of changes. Although the report claims to be studying changes as they occur from 1999 till 2002, when discussing some of the fear of threats and the extent of business plans

E-marketing assignment on Olympics Web TV Essay

E-marketing assignment on Olympics Web TV - Essay Example As a new company Olympics Web TV will have strengths with regards to its marketing mix on product, place, promotion, people and physical evidence. From the outset the product will be specifically designed for online delivery and as such the organisation can easily personalise their product to different consumer tastes and also avoid the costly challenges that its multi-delivery competitors faced in migrating their offerings to the Web. This focused-delivery mode will result in huge savings for Olympics Web TV especially in terms of infrastructure needed to operate. Olympics Web TV could use the new computing paradigms such as cloud computing to convert capital expenditure into operating expenditure, and easily scale their offering as and when required thus maximising on investment for product innovation. As an Internet-provisioned product, Olympics Web TV will be cheap to distribute and cost comparatively less to promote in comparison to non-Internet enabled TV products. Finally, online provisioned products have significantly less human resource requirements and less investment in physical evidence. These shall provide Olympics Web TV with huge savings as well. Olympics Web TV weaknesses shall mainly be encountered in its marketing mix under price and processes. The greatest cost for online TV is content licensing. As a new company Olympics Web TV may not have the huge resources required to compete with incumbents in securing the lucrative Olympics licensing rights. Moreover, the incumbents, such as the BBC and ITV, have the advantage of having had previous relationships with several key content providers such as movie rights, International Olympics Committee (IOC), FIFA and so on. Secondly, streaming video has an impact on customer Internet usage and, thus, increases cost of service to the consumer. With regards to processes, online TV has got lower switching costs in comparison to say, cable TV thus Olympics Web TV will have to ensure that its processes operate at optimal efficiency around the clock. As a new player, Olympics Web TV does not own or have access to significant existing infrastructure and this may have a negative impact on i ts processes. In spite of the above weaknesses, there are a number of opportunities that Olympic Web TV could exploit to create sustainable competitive advantages. For starters, the global trend towards increased online video streaming and Internet usage is an emerging market that provides an almost equal and open platform for new and established players to be innovative. Secondly, unlike its competitors, BBC and ITV, Olympics Web TV can easily enter into joint affiliations and partnerships even with both organisations and end up leveraging their content to its advantage. The large industry players are more likely to enter into joint affiliations and partnerships with small organizations than with each other. All said Olympics Web TV must also be wary of the following threats: (1) the impact pirated content has on the video streaming culture; (2) competition from emerging services such as Apple’s iTunes and also from existing video-streaming service providers such as YouTube; and (3) the non-competitive practices of large incumbents with deep pockets. Competitor analysis According to Porter (1998) competitor analysis involves looking at: the competitor’s objectives, competitor’s assumptions, competitor’s strategy and competitor’

How does John Steinbeck portray racism in Of Mice And Men Essay Example for Free

How does John Steinbeck portray racism in Of Mice And Men Essay From the 17th Century, when the first settlers arrived, immigrants dreamed of a better life in America. People went there to escape from discrimination or poverty, and to make a new life for themselves or their families. They dreamed of making their fortunes in the goldfields. For many the dream became a nightmare. The horrors of slavery, of the American Civil War, the growth of towns with slums as bad as those in Europe, and the corruption of the American political system led to many shattered hopes. For the American society as a whole the dream ended with the Wall Street crash of 1929. This was the start of the Great Depression that would affect the whole world during the 1930s. However the dream survived in the hope of individuals. Thousands made their way west to California to escape from their farmlands in the mid-West. George and Lennie dreamt of there little house and a couple of acres. However, between 1929 39 there was a general world destine in trade and prosperity. A great deal of money had been spent on the First World War, and countries found themselves in debt. Lots of American lost their jobs. They joined bands of wandering farmers, looking for work. The farm owners of California found that they could pay very low wages, and expect men to work for long hours, as the demand for work was so great. The men were only needed for short periods at a time, for harvesting and so they had to travel around for work. On October 24, 1929, the stock market crashed. Prices began to decline early in the day, triggering a selling panic in the New York Stock Exchange (NYSE). This caused the loss of jobs of various workers, black or white. It was very hard for the workers to find a job elsewhere in any other farms, just like George and lennie. These kinds of workers were called itinerant workers. The coming months saw no recovery. The racism, which Martin Luther King talks about in his famous I had a dream speech, states that white men think they have got power over black people. That all men are created equally, and no one differs from each other. The black people have to give up their seats if a white person comes on to the bus and there is no space left. Also black people were not allowed to shop in the same place as white people. And black people had to send their children to a different school to the white people. This is an example of segregation and isolation. Crooks demands isolation because he is black and wants to live alone. He is also called names nigger . He is proberly one of the most disliked people in the story because of the colour of hes skin. But still people say crooks the nigger is a really nice fellow at the same time. I think they just call him that because at that time they could say or do anything to a nigger and still get away with it. The white boys did not want to sleep in the same room as a black man. I just totally disagree with this because you should not judge a perosn by the colout of the skin. Also crooks himself does not want to sleep with them because of the way the white boys have treated him. Crooks him self is a stable buck which is a very low classed job even at that time. The white boys call crooks crooks because as a stable buck he waz kicked on the back by a horse and he is now got a crooked back. Also the white lads have made crooks fight on christmas day with smitty just so he can sit down and have a drink with the white boys on christmas day. I think that is not acceptable because crooks is already hurt hes back from the accident with the horse and on top of that he had to have a fight with smitty with that injury when smitty was perfectly fine. All they did do was that they tyied hes hands behind hes back so he could not punch crooks but can only kick him. This first starts when crooks privacy is invaded by lennie. When lennie enters crooks room without no permission from crooks to cum into the room. Crooks is not very happy when lennie enters the room and says you got no right to come in my room. This heres my room. Nobody got no rights in here but me! Crooks says all of this because he is not really happy with lennies presents in the room. As lennie stays longer and longer he starts to find out that lennie is dumb and crooks thinks to him self that he has got the upper hand on lennie. Crooks for the first time has got power over someone and thats a white man. Then lennie gets up and says to crooks why are you not liked on the ranch and crooks replys by saying its just because Im BLACK! Crooks means by this quote that the white men on the ranch do not like him. And also crooks has got nobody to talk to because crooks is the only nigger on the ranch. Then lennie quickly changes the subject and starts talking about the dream him and George have got. But all crooks thinks is hes crazy . He thinks this because he thinks that lennie doesnt know what he is talking about. Crooks taunts lennie thaat George is not going to come back. And crooks also says he might even get hurt. After crooks has said that crooks face lightened up with pleasure in his torture. After crooks has said lennie quickly gets to hes feet and says nothing is going to happen to come George he si going to come back safe. Crooks is really frightened when lennis sayss that and crooks moves further up hes bed and rests hes hands on hes knees. The reason for crooks out burst like that is because all crooks is trying to do is trying to make someone feel like how crooks is feeling by telling lennie when the other boys on the ranch play horse shoe he has to stay in hes room and read a book when he would rather be playing horse shoe with the other workers on the ranch. Crooks is trying say just because i am black they dont let me play horseshoe. Crooks is trying to gain sympthy from lennie but lennie does not really understand what crooks is trying to say to him. So lennie doesnt really f eel sorry for him because he doesnt know what going on. So lennie cant really feel sorry for crooks because he is lost him self in other words. The workers on the ranch describe crooks as a nigger one second and the other second they be saying he is a very nice fella . I think my self that crooks is a very good person and stays quiet throught the book but it is just because of the colour of hes skin he is treated like dirt. Even thought crooks is proberly the most educated person on the farm. Crooks has got a dictionary which is described as battered and ripped and hes also got some tatered magazines. Also crooks has got some reading books, which are described, as dirty . And all of these things go on a special shelf over hes bunk. When crooks read these books he feels proud and really important because at this time not much people could read or write. And on top of all that hes a nigger . When we first meet crooks I thought he waz a nasty man because of hes posture and hes colour of hes skin. But looks can be dece-ving because he turned out to be a very well educated person and also soft hearted. It was very unusal for a black man to read or write in these in these times even so most of the white men could not read or write. I really feel sorry for crooks because he is alll alone and must feel really isolated at times or most of the time. And he has got no company at all and he aint even got no one to talk to at all because hes black. If you ask me I think that is really unacceptable because no one should be left alone for that reason. He aint got no friends to say hello too all because of the colour of hes skin. The white boys always pick him on. And even thought it aint hes fault most of the things are blamed on him. Also when the boss is feeling really mad he takes it all out on crooks and crooks just gets shouted at for no reason at all. Crooks on the hireachy he is right at the bottom and hes got no power at all. Even thought he has been one of the people who has been working there the longest and he has been loyal to boss. Curleys wife, the attention seeker always flirts with other prople on the ranch because her husband is always at the cathouse or out and about. And is never at home to care about her. Curleys wife is one of the most powerful people in the hireachy because she is married to the boses son. She tries to have some comfort with other people. This is because her husband takes no notice of her apart from the sex. She is used for an object of sex. When crooks reailses that his chances of being in the dream looked very slim and he crawled back defeated because he cant say anything to Curleys wife at all because she has got all the power. She can get him hung from a tree so easy, she can jus say that he waz flirting with me and thats it he would get hung. If that was a white person being prosequted they would give him a trial and would be taken to court but just because he is black they would just get him hung without any proof he did it or not. Going back to the initial question, I think that john Steinbeck doesnt throw the thought of racism in our face. He just hints of the idea and makes do the rest of the thinking. This is proved whenthe worker calls him a nigger and also a nice fella. We had do some thinking to find out that the word nigger is used so much that the workers dont even think of what the word means.

Drug Cartel Violence Along the Mexican Border Essay Example for Free

Drug Cartel Violence Along the Mexican Border Essay In lines thirty-five through forty-five of Ian McEwan’s Black Dogs, June and Bernard stand upon the precipice of a cliff in the French countryside. The particular description in this section, when teamed with June’s observations as they near the cliff, provide a startling comparison to June’s inner turmoil and the changes inherent to the baby she carries within her womb. Like her own future prospects, the path’s trajectory is a â€Å"steep descent† that fills her with anxiety and place June and Bernard’s relationship and imminent future into the context of a fall. Like the â€Å"bright, empty space† of â€Å"baking rock dropping three hundred feet† , their future stretches out before them and represents the unknowable nature of human relationships. However, perhaps more important in relating to June’s anxiety is her own awareness that such a physical descent of the earth could as easily be seen in as the physical and mental transformation she will go through in becoming a parent. The danger she senses is not merely the physical danger of their present but the psychological and emotional danger inherent to their own relationship with one another and their future child. The couples relationship in particular is vulnerable to the chasm that opens up before them with the knowledge of this new life and responsibility. Like the earth at the bottom of this open space, they can guess what the future will bring when they return to England but they cannot truly understand the context of what such a journey entails. There is the sense that they will look back upon this moment for a significance that they can only partially understand. On July 16, 2009, James Bone’s article for the London Times reported a series of murders that had just taken place in Mexico. Michoacan, where the killings have taken occurred, is an area of Mexico along the Pacific coast. As the country’s primary source of opium and marijuana, Michoacan hosts a great deal of drug cartel activity and violence the most recent being when a dozen federal agent bodies were found on a highway in the mountains. These anti-drug agents are among several who have been killed this year in a series of attacks. This killing spree is reported to have been sparked by the arrest of Arnoldo Rueda Medina, a commander of La Familia cartel, which took place in Morelia Michoacan’s capital. Seven cities came under attack from La Familia shortly after Medina’s arrest, including the tourist sites of Patzcuaro and Zitacuaro. The twelve bodies that were found on the highway one woman and eleven men marks the most severe attack thus far. Found with the bodies were death threats from La Familia, saying â€Å"†¦Join its ranks or leave† and â€Å"Let’s see if you try to arrest another one†, alluding to Medina being arrested. La Familia’s killing spree is reported to be a turning point in the long-standing Mexican drug war, as they are now killing federal agents directly. Some believe this proves that the arrest of Medina was a serious setback for the cartel. According to Jorge Chabat, a drug expert, the cartel’s operations have been negatively affected and they are showing signs of weakness rather than strength. Putting an end to this cartel, however, is seemingly an endless task and due to La Familia having penetrated the legal system and obtaining protection, it is difficult to speculate when this violence is going to end. Link: http://www. timesonline. co. uk/tol/news/world/us_and_americas/article6715478. ece

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay An audit report is an evaluation done by an internal or an external independent professional auditor, regarding the financial status of a business entity. Auditor will express his/her opinion on whether the information on the financial status of a company is free of any misrepresentations or not in the audit report. This report is essential for all the users of financial statements such as individuals, companies or government because it provides guarantee on a companys financial statements since the users rely on audit report to make any decision. Audit report can be classified into two broad categories, unmodified audit report and modified audit report, which are then further classified as follows: In short, auditor can issue five different types of audit reports, which are standard unqualified, unqualified with explanatory paragraph or modified wording, qualified, adverse and disclaimer of opinion. Each types of these report is representing a different circumstance faced by the auditor during the audit process and the auditor will express different opinions in each report. Firstly, standard unqualified audit report, also known as clean opinion because the auditors opinion is not necessary to be qualified or modified. It is the best type of report that a company can receive and also the most common audit opinion. This report is issued when the auditor concludes that financial statements appear to be presented fairly and there are no any significant reservations or any material misstatements found within the financial statements presented. The standard unqualified audit report covers seven distinct parts: Report title Introductory paragraph Scope paragraph Opinion paragraph Name of auditor Auditors address Audit report date. Typically, the report title will consists the word independent to demonstrate that the audit report prepared is unbiased in all aspects. The introductory paragraph states the responsibilities and roles of management and the auditor and it is the first paragraph of the report; the scope paragraph is a factual statement regarding the action of the auditor in audit process; the opinion paragraph indicates the conclusion made by the auditor based on the audit result obtained and it is the last paragraph of the report. The name will identify the audit firm and the address show the location of the audit firm. The date will show when the audit process is completed. For an auditor to issue a standard unqualified audit report, there are five specific conditions required to be met: The financial statements must comprise all statements. (Statement of Cash Flow, Income Statement Balance Sheet) The engagement is following the International Standards of Auditing (ISAs) in all respects. Adequate evidences have been gathered to conclude that the three standards of fieldwork have been met. The approved accounting standards, which is the Financial Reporting Standards (FRS) and the Company Act, 1965 in Malaysia are used to prepare the financial statements and the financial statements includes proper and sufficient disclosure of all relevant material matters. The financial report is under the condition that is not requiring any additional explanation or any modification. For example, if the companys financial report had met these five circumstances, the opinion paragraph will contain the phrases: In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to warrant the financial statements give a true and fair view of the companys financial status. If any of the five conditions mentioned above are not met, the auditor cannot issue a standard unqualified report. Hence, auditor is necessary to issue other types of audit report. On some occasions, a business can receive an unqualified audit report on its financial statements, but it is not a standard unqualified audit report. It can be classified as unqualified audit report with explanatory paragraph or modified wording. This report met the criteria of satisfactory audit and the financial statements are presented in a true and fair view basis. However, the auditor believes that it is necessary to provide additional information or to modify in the wording of the standard unqualified report. In order to ensure the issuance appropriate unqualified report with an explanatory paragraph or modified wording, it depends on five circumstances: Application of approved accounting standards is lacking of consistency. There is significant doubt about going concern. Auditor agrees with a deviation from the promulgated accounting principles. There is specific matters about the financial statements need to be emphasized. Other auditors are involved in the reports. The first four circumstances mentioned above require the addition of an explanatory paragraph in the reports. Thus, the auditor has to issue an unqualified audit report with explanatory paragraph. For example, when the auditor found that the company does not have the ability to pay its debts when it is due (Going concern). For instance, auditor issues an unqualified audit report with explanatory paragraph which explain that there will be a misleading if the company continues to stick to the promulgated accounting principles (Deviation). Furthermore, the introductory paragraph, scope paragraph and opinion paragraph are remains without any modification while a separate explanatory paragraph is added after the opinion paragraph. The explanatory paragraph will begin with the phrases: Without qualifying our opinion, we draw attention toà ¢Ã¢â€š ¬Ã‚ ¦ (Alvin et al., 2008, p.58) In contrast, an unqualified audit report with modified wording will be used only when the audit report involving the use of other auditors. In this case, the report consists of three modified paragraph. For instance, an unqualified audit report with modified wording is issued when auditor wants to make reference in audit report or to qualify the opinion. (Other auditors are involved) Due to some reasons, there are three circumstances that are inappropriate for an auditor to issue an unqualified report. The three conditions that required a departure from an unqualified audit reports are: Scope limitation Departure from approved accounting standards Lack of independence of the auditor Scope limitation exists when the auditors seemed unable to gather adequate evidence to make a conclusion on whether the financial statements are stated in line with the approved accounting standards. Departure from approved accounting standards arises in situation where the presented financial statements are not in conformity with the approved accounting standards. Lack of independence of the auditor means there is a non-independent relationship under the code of ethic between auditor and auditee or there is material conflict of interest occur between this both parties. When these three conditions exist and is material, the auditor is required to issue a report other than the unqualified report, which are qualified opinion, adverse opinion and disclaimer of opinion. A qualified report is issued when the auditor encountered any of these two situations, scope of audit is restricted or single deviation from approved accounting standards, but the financial statements presented are free of any misstatements. Typically, the writing of a qualified opinion is very similar to an unqualified opinion, but it includes an explanatory paragraph that is clearly explains the reasons for the qualified audit report before opinion paragraph but after scope paragraph. Moreover, the term except for must be used only when an auditor issue a qualified report. This will indicate that the auditor is satisfied that the overall financial statements are stated fairly except for certain aspect of them. The introductory paragraph is similar to the unqualified opinion whereas a slight modification is done in the scope and the opinion paragraphs. For example, in scope paragraph to inform the user about the exception of this qualification, the auditor performs the rest of the a udit without qualifications by stating: Except as discussed in the following paragraph, we conducted our audit (Auditors report, 2012) whereas in opinion paragraph, the auditor should states: In our opinion, except forà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to remind the user regarding the expressed qualification is explicitly excluded from auditors opinion. In addition, a qualified report can be in the form of a qualification of both the scope and the opinion or of the opinion alone. Auditor may issue a scope and opinion qualification when he/she could not accumulate sufficient data required by the approved accounting standards. This may due to the clients restriction or the auditor had encountered some circumstance that prevents him/her to conduct a complete audit. Examples of this include an auditor not being able to observe and test a companys inventory of goods. If the auditor audited the rest of the financial statements and is reasonably sure that they conform with GAAP, then the auditor simply states that the financial statements are fairly presented, with the exception of the inventory which could not be audited. (Auditors report, 2012) In this case, a standard wording for introductory paragraph will be used and the scope paragraph will be edited to make user aware of the qualification and the opinion paragraph is to be modified. On the other hand, a qualification of the opinion alone is issued when specific records are missing or some parts of the financial statements are not followed with the approved accounting standards. Examples of this include a company dedicated to a retail business that did not correctly calculate the depreciation expense of its building. Even if this expense is considered material, since the rest of the financial statements do conform with GAAP, then the auditor qualifies the opinion by describing the depreciation misstatement in the report and continues to issue a clean opinion on the rest of the financial statements. (Auditors report, 2012) In this situation, auditor use standard wording for introductory and scope paragraph, then add an additional paragraph to explain the companys deviation from the approved accounting standards and add in certain phrases in the opinion paragraph. Adverse opinion is the worst type of audit report that a company received and it is considered the opposite of an unqualified opinion. Auditor will issue this type of report when it is believes that the financial reports presented are differ from the approved accounting standards. In addition, auditor had concluded that misstatement and misleading are both material and pervasive to the financial statements, this means the information contained have been falsified or are in other ways erroneous. For instance, the failure of a company to issue the consolidation of all its operations or a material account such as revenue account is not recorded properly. The wording of the adverse report is exactly the same as with the qualified report. Auditor will modify the scope paragraph accordingly and add another paragraph after scope paragraph, but before opinion paragraph to discuss the reason why it is an adverse opinion. The opinion paragraph involves the most significant change with the qualified report, where it is stating the facts that the financial statements are not conformity with the approved accounting standards. For example, the opinion paragraph will contain the phrases: In our opinion, because of the situations mentioned above (in the explanatory paragraph), the financial statements referred to in the first paragraph do not present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to reveals that the financial reports are unreliable, inaccurate and do not present a fair view of the companys financial status or results of operations and cash flows. It is an indication of fraud. An adverse opinion can arise only when the auditor has knowledge, after an adequate investigation, of the absence of conformity. (Alvin et al., 2008, p.60) When receiving an adverse report, the auditee is requested to do correction in its financial statements and send it to re-audit to obtain another audit report. Otherwise, the investors, lenders, governments and other users will generally not accept it. Lastly, a disclaimer of opinion, generally referred to simply as a disclaimer, is a special type of audit report. In certain situation, due to various reasons, an auditor could not perform their work. He/She tried to audit the company but unable to obtain sufficient amount of audit evidence, thus he/she refuses to express an opinion on the companys financial status. Since the auditor could not complete an accurate audit report, he/she will issue a disclaimer of opinion. A disclaimer opinion is differs from the adverse opinion. It is only issued when the auditor is lacking of the knowledge regarding the companys financial statements while adverse opinion is issued when the auditor has the knowledge that the financial records provided has been misrepresented. A disclaimer of opinion is appropriate in the following circumstances: lack of independence (SAS 26); scope limitations (inability to obtain sufficient competent evidential matter) (SAS 58); when the auditor concludes that there i s substantial doubt about the entitys ability to survive (going-concern) (SAS 59); and matters involving uncertainties (SAS 79). (Davis, Robert R., 2004, para. 2) For example, the client intentionally hides or refuses to present sufficient appropriate information and evidence to the auditor in significant areas of the financial statements. (Scope limitation) For instance, the company has faced going concern problem which means that the company may not be able to continue operating in the near future. (Substantial doubt about the entitys ability to survive) Additionally, a disclaimer opinion is also distinguished from the other types of audit reports. This is because it only provides little information concerning the audit itself and consists of an additional paragraph that explaining the reasons for the issuance of disclaimer report. In this report, all the paragraphs are under extensively modification and with the exclusion of the entire scope paragraph since the auditor could not adequately perform the audit. The first phrase in the introductory paragraph will be changed to We were engaged to audità ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) instead of We have auditedà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) in order to let the users aware of the audit is not completed. Since the audit was not completed and opinion cannot be expressed, the auditor disagrees to take any responsibility by omitting the last sentence in this paragraph, that is: Our responsibility is to express an opinion on these financial statements based on our audit. (Audito rs report, 2012) Just like the qualified and adverse opinions, auditor must discuss the conditions for the disclaimer in explanatory paragraph. Lastly, the opinion paragraph is completely adjusted to Because of the significance of the matters discussed in the preceding paragraphs, the scope of our work was not sufficient to enable us to express, and we do not express, an opinion of the financial statements referred to in the first paragraph. (Auditors report, 2012) in order to let users know that the auditor cannot form and express an opinion on the companys financial status due to the conditions stated in the explanatory paragraph.

Sir Thomas More the Martyr Essay -- essays research papers

The definition of a martyr is a person who willingly suffers death rather than renounce his or her religion. When Sir Thomas More died in July of 1535, he became a martyr. In the play A Man for All Seasons, author Robert Bolt shows us his views on how More came to his death . In this play, Thomas Cromwell, Richard Rich, King Henry VIII, and Sir Thomas More himself are responsible for his death. Although it could be argued that many more people in Sir Thomas More’s life had a part in contributing to his death, these four characters had the greatest part in eventually bringing him to his death. Some people may say that Cromwell and Rich were just pawns in the King’s plot, however they can’t possibly argue that they weren’t in control of their actions. Cromwell and Rich are essentially responsible for the final prosecution of More. Together, they are guilty of letting their inner want and need for power cloud their consciences, which led them to bring down a good man of Thomas More. More, being a smart man, could beat them in a court of law. Rather than fighting More with the law, Rich and Cromwell decided to break it. Rich lied under oath sending More to his deathbed, and he responded, â€Å"I am sorrier for your perjury than my peril†(156). Cromwell, in his quest for power, saw a doorway of opportunity where he could bring down More and in the process benefit his own social and economic status. As More stated, â€Å"Silence gives consent† (152) and Cromwell’s silence during Rich’s illegitimate testimony makes him an access ory to the crime and therefore just as guilty as Rich. Together, Rich and Cromwell are partners in the crime, whether they are accomplices to King Henry or for their own reasons. Either way, they are still responsibl... ...and, â€Å"I don’t believe this had to happen†(144). At least twice Sir Thomas More made poor choices and put himself into bad situations in the play, which ultimately took him closer and closer to his death. Sir Thomas More never had to die. He was the only person that really understood the implications that complying with the King’s desires would cause and yet he still ended up in the most undesirable position one could imagine. Many people caused the death of Sir Thomas More in A Man for All Seasons, however those that are most guilty are King Henry, Thomas Cromwell, Richard Rich, and Sir Thomas More. Who of these is most guilty is a matter of opinion, but that these people are truly and completely guilty of ending Sir Thomas More’s life is a fact. From King to commoner each of these people played a vital role in the destruction of one man’s honest and righteous life.