Tuesday, May 26, 2020
The Structure Of Our American Government Essay - 2526 Words
The structure of our American Government was founded in the Constitution of the United States. The Constitution was written to be the ââ¬Å"supreme law of the land,â⬠and produces a democratic republic, where citizens govern themselves (Our American Government, n.d). The purpose of our government, is to ââ¬Å"establish justice, insure domestic tranquility, provide for the common defense, promote the general welfare, and secure the blessing of liberty to ourselves and our posterityâ⬠(Our American Government, n.d.). For our country to accomplish this purpose our Founding Fathers created three principles, ââ¬Å"inherent rights, self-government, and separation of powersâ⬠(Our American Government, n.d.). The government was developed to ensure order in society and protect its citizens, but with all systems, there is strengths and weakness, letââ¬â¢s examine those strengths and weakness. Letââ¬â¢s first look at the strength and weakness of the U.S. Constitutio n. U.S. Constitution With the U.S. Constitution one of the strengths is how it divides federal powers between three main branches, legislative, executive, and judicial. Which is defined by the separation of powers doctrine, and provides a system of checks and balances to prevent one branch from overpowering the other. This is why separation of powers is important because if one person had unlimited power, then others would be suppressed. The separation of powers divides certain tasks among the three branches so that they can check eachShow MoreRelatedThe Structure Of Our American Government Essay2472 Words à |à 10 Pages The structure of our American Government, was founded in the Constitution of the United States. The Constitution was written to be the ââ¬Å"supreme law of the landâ⬠, and creates a federal democratic republic, where citizens govern themselves (Our American Governement, n.d). The purpose of our government, is to ââ¬Å"establish justice, insure domestic tr anquility, provide for the common defense, promote the general welfare, and secure the blessing of liberty to ourselves and our posterityâ⬠(Our AmericanRead MoreEssay about Summary of Chapter 2 American Public Policy651 Words à |à 3 PagesChapter one of American Public Policy, by B. Guy Peters, gives an in depth explanation of what American public policy is. The definition that Peters gives of Public policy is theâ⬠sum of government activities whether pursued directly or through agents, as those activities have an influence on the lives of citizensâ⬠(4). This definition of public policy can be categorized into three levels that will make differences in citizenââ¬â¢s lives. The first level is policy choices. This level is when, ââ¬Å"decisionsRead MoreOf the People, By the People, For the People Essay1184 Words à |à 5 Pagesof Americaââ¬â¢s system of government is the participation of the citizens in decisions. Unlike many countries in the world today, one dictator does not decide the path for the whole nation. People from ordinary backgrounds have the opportunity to have an affect on laws passed in our country. While voting is the more common form of exhibiting this privilege of participation, citizens also have the ability to run for offices in our government. The structure of our government is unique in that thereRead MoreThe Government And The Federal Service1661 Words à |à 7 PagesAre we as American citizens receiving what we expect from our government or are we demanding too much from it. It seems that over the last several years we have demanded that our government has to find ways of doing more with less. As a result of the ever-increasing demands our government is forced to face, according to Professor Paul C. Light, the American government is ill executed and the federal service is less energetic than ever before (Paul, 2008). Thus, it seems that we as Americans are notRead MoreFederalism, Separation Of Powers, C hecks And Balances And The Bill Of Rights1208 Words à |à 5 Pagesspecific powers. The government was then given the power to tax and enforce its laws. The structure of how this one document has governed is what makes the constitution unique. The U.S. constitution established Americas national government and fundamental laws. The constitution guaranteed certain basic rights for the citizens that were unheard of at the time. The constitution established the structure of the federal system and distribution of power between state governments. Citizens that live withinRead MoreEssay on Comparative Summary1124 Words à |à 5 PagesChen Stephanie Hildreth Comparative Summary In the health care industry there are different types program sector organizations, which has its own uniqueness. The different sectors of health care are divided amongst the for-profit, non-profit, and government organizations because they all have a common goal but the financial aspect is the same when it comes to providing care to patients. Within the three types of organization types, the financial need is collected and reported differently due to theRead MoreComparing the Constitution as a Source of Law With Other Legal Sources1105 Words à |à 4 PagesOther Legal Sources As July 4th gets ever closer, this is the time to appreciate our founding fathers and the Constitution they drafted in the early years of the United States. The Constitution is a major document within American history that sits at the very foundation of other legal processes here in the United States. It helps protect relations between states, our legal process, and our basic rights as American citizens. Other legal sources, such as state and local laws do have some similaritiesRead MoreThe City Of New York1538 Words à |à 7 Pagesalthough we pass by them every day. The Federal Hall National Memorial, located at 26 Wall Street in Manhattan one of the most important historical sites in our city. It is where the foundation of our government was created. . Our first President of the United States, George Washington, was sworn in at Federal Hall in 1789. In the early years of our nation, Federal Hall served a variety of purposes such as organizing the first House of Representatives, enacting the Federal Judiciary along with the creationRead MoreThe Development of the American Constitution Essay510 Words à |à 3 Pagesearly American states in 1781, but by 1787, it was apparent that the Articles were insufficient for the young nation to operate on. A convention was formed with the priority job being to revise the Articles of Confederation; however, they only concluded that an entire new structure was needed to fulfill the demands of the growing country. The Constitution was then born. The Constitution provided the structure of government and power that was needed to achieve a strong union. This structure ââ¬Å"savedâ⬠Read MoreThe Need for Empowerment1652 Words à |à 7 PagesThe American people feel powerless and are extremely uneducated in relation to politics government, and the world around them. Civic participation is considered a fruitless measure in the minds many American citizens. When interviewed on the subject; many depict themselves as a min ute part of a huge entity in which they have no control. Others expressed a lack of time and energy that it takes to be involved, or a dependence on the country as a whole - to make the right decisions. The understanding
Friday, May 15, 2020
The League Of United Latin American Citizens - 3196 Words
The League of United Latin American Citizens, or LULAC, states in its website that it ââ¬Å"is the oldest and most widely respected Hispanic civil rights organization in the United States of America.â⬠Established in 1929 by three virtually unheard of Mexican-American civil rights groups, it has served its Latino population for over 85 years. It was founded at a time when Mexican Americans needed a voice and, upon its arrival, sparked the Mexican American Civil Rights Movement. LULAC was able to transform itself through constant re-assessment of its goals and accomplishments, as it established itself as a Mexican-American champion and leader, while creating a legacy for coming generations to follow. When Texas was annexed into to the U.S. in 1845, approximately 77,000 Mexicans were living in the state, who had the choice of either becoming citizens or moving back Mexico. Those who stayed maintained peace with the Anglo families and leaders for over 50 years after the annexation. However, there soon came a large rush of new Anglos from all over the country. These new residents created rivalries and competition between them and the older residents. With the Mexican Civil War going on in Mexico more Mexicans immigrated to the U.S. mostly settling in Texas, for jobs in the mining and railroad industries. The nearby civil war made many people believe that a civil war was going to happen in Texas between the two groups of residents. This created, as stated in the book No Mexicans,Show MoreRelatedBaseball And The American Civil War999 Words à |à 4 PagesBaseballââ¬â¢s arrival in Latin America is arguably rooted as a by-product of Americaââ¬â¢s global colonialism and expansioni sm policy of Manifest Destiny (Iber et al., 2011). Latin Americaââ¬â¢s passion of baseball allegedly began at the end of the American Civil War and just before Cubaââ¬â¢s struggle for independence recognized as the Ten Years War from 1868 through 1878 (Arbena, 2011). According to Regalado (1987), this collective memory started when American sailors, who were stationed in Havana, persuadedRead MoreThe American And Mexican American Organizations1548 Words à |à 7 Pagesone form or another, but an extreme example of this is with the Mexican and Mexican American citizens in the United States of America. This group of people have seen almost every form of discrimination to not being allowed in schools, to not being appointed fair and civil court cases. In order to stop the unequal treatment the Mexican American population formed LULAC, the League of United Latin American Citizens. LULAC has worked throughout the years to stop discrimination against their people.Read MoreLiteratu re Review On Racial Profiiling1391 Words à |à 6 Pagesa cross-sectional design. The quantitative research will consist of secondary data from the United States Department of Justice, Bureau of Justice Statistics, and the qualitative research will consist of three interviews with individuals who work at organizations who advocate against racial profiling. Racial profiling conflicts with the Fourteenth Amendment, and it is bridging the privileges of citizens and depriving individuals of their life, and liberty without due process. Thus, ââ¬Å"racial profilingRead MoreJackie Robinson And Curt Flood1237 Words à |à 5 PagesAmericans love sports. Sports infiltrate culture, music, film, and even history courses in the United States. Even with this immense popularity surrounding a variety of sports in this country, one stands out as the most ââ¬Å"American.â⬠Baseball has long been regarded as Americaââ¬â¢s national pastime and it remains the single sport which mirrors society and pushes it forward more than any other. Football and basketball have risen to great prominence within the United States, but they cannot match baseballRead MoreImmigration Of Latin Americans : Immigration Essay1364 Words à |à 6 Pages Immigration of Latin Americans Immigration involves the movement of a group of people from one country to another where they do not possess citizenship. There are many reasons in which people may leave their country such as employment, lack of resources, family, fear due to violence, exile, the American dream. In 1965, Congress changed immigration law in ways that allowed much more intake from Asia and Latin America than earlier. Before 1965, the intake was mostly from Europe. Since then, overRead MoreGovernment Interference in Soverign Affairs1229 Words à |à 5 Pageswell-known for its strategic moves like this; especially during the Cold War, Russia would inhabit a country for its own benefit. During Cuban Missile Crisis, Russia built many missile bases in Cuba because it was less than one hundred miles away from American soil. Russia was also trying to spread their communist ways in the Vietnam and Korean wars, while the U.S. was trying to stop it. From your own point of view, if you were being attacked by another individual, would you want help by somebody elseRead MoreHeloo1346 Words à |à 6 Pagesparties. It is not uncommon for people to dress up in costume, which is used to signify a change in daily life. Carnaval Vegano is the most famous carnaval in the country. Food: As a former Spanish Colony, many of its dishes carry a familiar Latin American feel. Lots of rice, beans, meat, and seafood can be found in their cuisine. However, strong influences from its heritage give the meals a unique twist. Traditional Taino dishes are still made featuring yucca, plantains, and potatoes; as well asRead MoreHarvest of Empire by Juan Gonzalez Essay examples1340 Words à |à 6 PagesPuerto Rico, Mexico, Dominican Republic and Central Americans. Gonzales develops his thesis by asserting that Latin American immigration and Latino presence in the United States are markedly different from European immigration history to this country in at least three main ways: Latino immigration is closely tied to the growth and needs of the U.S. empire; race and language attitudes in this country have had the effect of moving Latin Americans not from immigrant to mainstream status, but ratherRead MoreImmigration Policy Of A Mexican American Citizen1213 Words à |à 5 PagesIn the midst of presidential elections, several candidates have spoken up about immigration policies in the United States. As a Mexican-American citizen, I have personally experienced the transition from one country to another and have come to realize that just as me, there are many immigrants with different stories behind why they chose California as a home. This state in the West Coast has been categorized as a venue in which the ââ¬Å"California Dreamâ⬠is possi ble to achieve. However, there is notRead MoreSmuggling Cuban Baseball Players Essay1336 Words à |à 6 PagesMajor League Baseball (MLB) in America has an influx of players from across the world and many come from Latin American countries. The country of Cuba has numerous players playing in the MLB even though Cuban citizens are not allowed to leave Cuba without a permit that is very difficult to get. Most young Cuban baseball players are forced to flea the country in order to enter the MLB. These young men have to risk jail time and their lives in hopes of getting a payday in America. They are smuggled
Wednesday, May 6, 2020
Why You Should Know Your Clothes Come From Essay - 1303 Words
This piece entitled Why You Should Know Where Your Clothes Come From is one published by a niche sustainable fashion and lifestyle online magazine called Who What Where. It sets out to do just what the title promised by trying to educate readers about the importance of knowing the process by which their clothing is made and distributed. In order to achieve this task the author, Jessica Schiffer, interviewed Maxine Bà ©dat, the co-founder of Zady, an increasingly popular sustainable fashion and lifestyle brand. Together they assessed the current state of fast fashion, the large and frantically growing market for clothing and accessory items, as well as the popular mega chains that fuel this system. The article as a whole sets out to inform more than persuade and is divided into pockets of information given by Bà ©dat based on the interview questions the author asks. Essentially, this piece seeks to convince through providing information. The target audience for this piece is broad; it is us, the consumers who buy these clothing, and unknowingly, or unwillingly supports this system that is described as having devastating effects both socially and environmentally. This topic, whilst burdensome to look into is important for various reasons. Fashion is something that affects each of us on varying levels, whether youââ¬â¢re just buying a shirt for an upcoming interview or selecting choice pieces for your extensive collection. Clothes are important; they say a lot about who you are, or atShow MoreRelatedPersuasive Essay On Uniforms752 Words à |à 4 Pagesthe positive things that come with it. Personally, I prefer uniforms because they come with a much easier lifestyle and not what I would have if I could wear my own clothes. I think all students should learn to appreciate what uniforms do for them. That may seem odd since thatââ¬â¢s not typical for a student to prefer them but, theyââ¬â¢re less money throughout the school year, time-saving while getting ready for school, prevent outcasting, and cause creativity. Everyone knows that a new school year startingRead MoreHow Teens Develop A Balanced Fashion Sense?1179 Words à |à 5 PagesWhen it comes to fashion and style, all parents have their share of nightmares. Nothing can be more frightful than your teens turning up at a family function in low-waist jeans that reveal more than they conceal and T-shirts with weird slogans such as ââ¬Å"I am not a virginâ⬠or ââ¬Å"Save water, drink beerâ⬠. Needless to mention how shocked you would feel when you see them bleach their hair in disgusting fluorescent shades and pierce those body parts which you never thought could be pierced. How to help yourRead MoreTips For Save Money On Clothes1504 Words à |à 7 PagesNo matter who you are, you will have to buy yourself clothes. Whether it be for work, the gym, a special occasion or just lounging around the house, you need to have comfortable clothes that fit and make you feel good about yourself. Of course, as time goes by, your clothes will go out of style, maybe tear a little and will become completely unwearable, leaving you with the task of going to the store to buy more. It is true that clothes can be quite costly, but just because clothes can cost peopleRead MoreUniforms Or No Uniforms?1496 Words à |à 6 PagesClark English 122 One of the studentsââ¬â¢ issues they face in this society, is school uniforms and what they should and should not wear. Do you think that they should be allowed to wear street clothes or wear the school uniforms that the school provides? There some various point of views that are presented, plus there is a definition of what a school uniform is just in case some people donââ¬â¢t know. A school uniform is basically a shirt (school choice) which some have collars on them, a black belt, pantsRead MorePersonal Statement : Right Bank Babies1525 Words à |à 7 Pagesstains on clothes, chocolate splotches on the overalls, and stinky feet dipped in mud pies. When it comes to summertime there is no denying the beautiful sunshine and relaxing nights in the yard, but it also means more messy children. Fortunately, with so many wonderful companies such as Right Bank Babies and Crocs, mothers and fathers have less worrying to do about having children that look muddled and disheveled at tho se family barbeques or summer festivals. If you purchase these brands, your childrenRead MorePersuasive Essay About Homeless1005 Words à |à 5 PagesHave you ever lost something? How about losing everything? Imagine you have everything you truly need, you have good food, water, clothes and happiness. Your joy is beyonf, lifes exactly where you would like it. Your truly happy. Suddenly, everything comes crashing down. Your income of money has depleted. Its gone. You lost your job. You arent able to sustain your family. Your source of water, food and clothes is at the last drop of usage. Your happiness is still there, flickering but dim. ThenRead MoreUnit 4222 249 Principles Of Supportinlg An Individual To Maintain Personal Hygiene1450 Words à |à 6 Pagesï » ¿Unit 4222-249 Principles of supporting an individual to maintain personal hygiene (LD 206) Understand the importance of good personal hygiene 1.1 Explain why personal hygiene is important It is important to have good personal hygiene because people feel better if they are clean and of good appearance. If a person feels good about themselves they will enjoy life more. It lifts their self-esteem and self-respect. If good personal hygiene practices are followed then there is less chance of infectionsRead MoreDescriptive Essay About My Family1232 Words à |à 5 PagesMy wife and I moved from chicago about two years ago after we got married and moves to Austin, Texas. We were in the country part of texas. Weââ¬â¢ve been married for about two years now. I really love her she means everything to me, we are very close we do everything together. My wife and I rode our bikes every morning to get exercise or at least be active most of the time. One morning my wife couldnââ¬â¢t ride with me because she had an appointment, so I decided to ride by myself. We would often ride pastRead MoreGeorge Herbert Mead and Erving Goffman945 Words à |à 4 Pagescopyright from Oxford University Press in 2003. This mostly addresses the performance of ones self in comparison to a dramaturgy. In ââ¬Å"Mind, Self, and Society,â⬠Mead goes into detail on how people perceive themselves and exactly who they are. The only way you know certain things about yourself is from interaction with other people. By the way they react to your actions, you can gain a stronger sense of who you are. This creates the development of the ââ¬Å"Iâ⬠and the ââ¬Å"meâ⬠identity. The ââ¬Å"Iâ⬠is how you seeRead MoreSavvy Shopping Tips For Shopping Store Essay1152 Words à |à 5 PagesTips to Keep You stylish, Sassy, and Solvent. Staying stylish, sassy and solvent does not have to be costly. One can still stay on trend while on a tight budget. While some people love to shop, others do not. Creating a style that perfectly fits one budget and needs is critical. One can still enjoy looking fashionable by combining some thrifted pieces with store bought items. Looking sassy does not have to be expensive. Some of the tips to consider when shopping include: Define Your Style Before
Tuesday, May 5, 2020
Fundamentals of Quality Auditing
Question: Discuss about the Fundamentals of Quality Auditing. Answer: Introduction Auditing tends to be a systematic process where auditors objectively obtain and evaluate evidence in regards to the economic assertion acts and the events, so as to ascertain the extent of correspondence between assertion and the established criteria by communicating the pertain results to the interested parties. Based on this, auditors are required to possess the assurance aspect. Assurance tends to be the engagement whereby a practitioner tends to express conclusion designed for the purpose of enhancing confidence to the intended users rather than focusing on the responsible team about the results being evaluated in terms of measurement of the subject against the set criteria (Russel Wilson, 2013). In this case, a good example of assurance services includes assurance (audit) of the pertained financial statements, assurance reporting of internal control, assurance of electronic commerce and assurance of prospective financial information. Consideration of all these leads to the syst ematic phase process where it implies that there is the need of developing a well planned logical approach when conducting an audit as it involves objective obtaining and evaluation evidence. With all these in mind as discussed above, it proves that auditing tends to more conceptual in nature compared to accounting process. In accounting, the main focus is mostly on learning the rules, techniques and computations needed for the purpose of preparing financial statements (Wright, 2016). As for auditing it mostly focuses on learning the framework of analytics and logical skills needed in evaluating the relevant and reliability of a system and process in financial information, as well as the information itself (Fairhall, 2010). Therefore, for one to be successful in the auditing process, he or she must be able to follow certain auditing canons that are vital in the conduction of the process. Therefore, this paper will offer an in-depth insight of the auditing procedure and relate it without case study as an assertion factor. Hence, they include: Identifying the assertion being tested In many instances, audit procedures are done so as to test the financial statements assertions (Prinsloo et al, 2014). Therefore, it tends to be critical that when explaining the audit procedure you first identify the assertion that needs testing. In this case, the assertions embodied in the financial statement are often vital for auditors because they aim at considering different types of potential misstatements as they appear in different forms. Therefore, as an auditor of Best Living Supplies Limited first I should understand that the assertions that need testing include; perpetual inventory file and physical inventory file. To enhance understanding of this step certain considerations must be taken so as to make the process effective, and they include occurrence, completeness, accuracy, valuation and allocation, existence, cut off and classification. Completeness- here, one must consider all the transactions that have been recorded in the financial statements-i.e. the liabilities, assets, equity interest and other disclosure have been effectively included in the financial statement (Homewood, 2001). As for our case study, as the auditor one should ensure that the needed transactional variable in the perpetual inventory file is recorded, this tends to extend also to the physical inventory file. Occurrence- the assertion here must indicate those transactions and the events, as well as other matters, that have been recorded as they took place and tend to relate to the organization. For instance, as the auditor of Best Living Company in the perpetual inventory file, I should ensure that each item purchased or sold during the year is correctly recorded as it happened. It should also be evident that the recorded transaction is in relation to the company. Valuation and allocation- here, the recorded transactions in the financial statements requires appropriate valuation according to companys policy and there be a relevant reporting framework. In any instance of allocation or valuation of any transactional adjustments need there is need of fair disclosure with the appropriate amounts (Parsowith, 1995). In our case, we should consider the factor that in perpetual inventory file all the transactions in relation to purchase and sale are correctly recorded in terms of correct value. If there is any adjustment, they should also be recorded to prevent instances of financial misstatement that are likely to occur. Accuracy- this means that in relation to the transactional and the events that are effectively recorded in terms of accurate amounts-i.e. the amounts that appear in the sources of documents (Kunz Hamel, 2014). If we could make a relation with our case study firm, as an auditor when conducting the audit procedure, I will make sure that the transactions recorded in the perpetual and physical inventory files entry are accurate. Hence, this step tends to prevent an instance where there is indication or appearance of error. Classification- this entails that financial information is appropriately presented and disclosed, and for the disclosure purposes they should be clearly expressed s as to make it easy for users to understand. In our case study, when disclosing information during auditing for Best Living Supplies Company what should be considered is the use of simple language and the state matter must be clear and concisely for the purpose of enhancing understanding. Existence- when conducting this audit procedure one should be able to substantiate if the reporting date of the entity is correct (Basu, 2009). Such a step tends to be paramount in our case as we can know the actual date a transaction took place in relation to the purchasing or sale of assets in the physical or perpetual inventory file. Cutoff- as an auditor it is vital to understand that the transactional and the events that have been recorded in terms of the correct account time. In our case, if goods in our two inventory files goods are delivered before the year end, it means that all these needs to be included in the cost of goods or services being sold not in the inventory. Consideration of such facts tends to be vital in auditing procedure. Identify the audit procedure Here, it becomes vital if one can choose the assertion being tested as indicated above. Hence, one chooses assertion from valuation, allocation, existence and rights. Onwards after choosing the assertion being tested it is vital to identify the risk that may cause any form of materiality misstatements as they appear in financial statements (Saxena et al, 2010). Here, the auditing risk tends to be the total value of Best Living Supplies Company property, plant and equipment as indicated the two inventory files. Hence, the significance of this step tends to be avoidance of revalued assets. The problem that comes about with revalued asset tends to be the not fair representation of values, where they can be under/overstated. Therefore, this procedure is very paramount when conducting auditing in our case company. Lastly, it is vital to at least try and thinks of auditing procedure from the AEIOU. A is a representation of the analytical procedures, the E-enquiry and confirmation, I for inspection of the recorded assets; O entails observation and U being the recalculation and the re-performance. Considering this procedure for Best Living Supplies Ltd would be significant when conducting their audit procedure. Adequate presentation and sufficient disclosure As an auditor, you should be able to perform the auditing procedures to at least try and evaluate whether the overall presentation contained in the financial records, includes the availed disclosures, and is in accordance with pertained applied financial reporting framework (Whittington Delaney, 2012). In this case, as an auditor for Best Living Supplies Limited when carrying out the audit process, it is important to make presentation and disclosure in a clear and concise way that eases understanding of the auditing report. Evaluating Sufficiency and the accuracy in the Audit Evidence In terms of audit procedure being performed and audit evidence attained, another vital procedure for the auditor should be an evaluation, before they create the conclusion of the auditing process, whether the pertained assessments of the identified risk of material misstatement that has relevant assertion level remain appropriate. The auditor should also be able to conclude whether there is sufficient and appropriate auditing evidence that has been obtained. When developing conclusions, as an auditor you should be able to consider all the relevant auditing evidence, regardless of whether they appear to be in collaboration or contradicting with the assertions of the financial statements (Davies Aston, 2011). If the auditor hasnt been able to attain some sufficient and an appropriate auditing evidence in regards to the relevant levels of assertion, as an auditor you should at least try to develop even further auditing evidence. Even if auditors tend to be unable to obtain derive sufficient auditing evidence, as an auditor you may consider expressing an even better qualified opinion or even disclaiming any opinion in the financial records. Documentation As an auditor of Best Living Supplies Company it tends to be vital to include the following: The overall response that aims at addressing the risks being assessed in terms of material misstatement in the provided financial records provided and actual nature and the extent of the auditing procedures that has been performed. The pertained linkage of these procedures and those assessed risks at the relevant assertion level; and Results of auditing procedures tend to include conclusions, developed such conclusions at times arent otherwise clearer. Auditors should develop the intention of planning for the purpose of using the audit evidence in terms of the operating effectiveness and controls retrieved in the previous audit done; auditors should maintain that they have included in the auditing documentation the pertained conclusions that rely on such controls that were to be tested in the previous audit (Homewood, 2001). In this case, we could make the conclusion based on the previous audit report that was developed by Best Living Supplies Company. Also, as an auditor, it is vital to include that in the audit documentation the basis for any determination not to use the external confirmation procedures for the accounts receivable when the account balance appears material. Hence, the document will have to show that the financial statements agree or either reconcile with set out underlying account records. Recommendation As an auditor, the recommendation that I could provide for Best Living Supplies Company is that when choosing an auditing firm they should entail that the auditors are experienced; this tends to prevent errors from occurring in the audit process. Choosing a professional skepticism team of auditors is also a key step that will ensure efficiency in the levels auditing process. Conclusion This paper tends to provide procedures for the assessment of risks material misstatement concerning financial statement levels and, the auditor's overall feedback affecting the auditor's ability of understanding known control environs. Also, there being an effective control environment usually allows auditors to possess confidence in their internal controls and reliability of the auditing evidence being generated internally and within the assertion and, thus, it allows an auditor to conduct audit form of procedures at the interim date rather than on the period-end (Fairhall, 2010). At times the deficiencies in the control environment, at times tends to have some opposite effects (for instance, an auditor may consider responding to any ineffective control environs by conducting even complex auditing procedures as the period-end rather than the interim date, being obtained in even more extensive audit evidence as from the substantive conditions, and the increasing numbers of locations tend to be included in the auditing scope (Deraison, 2004). As a result, the above discussion tends to be key for auditing procedure. References Basu, S. K. (2009).Fundamentals of auditing. Delhi, Pearson. Cascarino, R., Cascarino, R. (2012).Auditor's guide to IT auditing. Hoboken, N.J., Wiley. Internal auditing fundamentals introduction and study guide. (2016) Ljubljana, The Center of Excellence in Finance. Wright, C. (2016).Fundamentals of information risk management auditing: an introduction for managers and auditors Fairhall, T. (2010).Auditing fundamentals. North Ryde, N.S.W., McGraw-Hill Australia. Russell, J. P., Wilson, S. (2013).Eauditing fundamentals: virtual communication and remote auditing. Parsowith, B. S. (1995).Fundamentals of quality auditing. Milwaukee, Wis, ASQC Quality Press. Von Wielligh, P., Prinsloo, F., Penning, G. (2014).Auditing fundamentals in a South African context. Kunz, R., Hamel, A. (2014).Auditing fundamentals in a South African context: graded questions. Homewood, L. (2001).Auditing fundamentals. Croydon, Vic, Tertiary Press. Davies, M., Aston, J. (2011).Auditing fundamentals. Harlow, England, Financial Times/Prentice Hall. Deraison, R. (2004).Nessus network auditing. Rockland, MA., Syngress. Whittington, R., Delaney, P. R. (2012).Wiley CPA exam review 2012: auditing and attestation. Hoboken, NJ, John Wiley Sons. Saxena, R. G., Srinivas, K., Rai, U., Rai, S. M. (2010).Auditing. Mumbai [India], Himalaya Pub. House.
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