Why Women Empowerment And Entrepreneurs - 1421 Words

Why women empowerment and entrepreneurs Swami Vivekananda, one of the greatest sons of India, quoted that, â€Å"There is no chance for the welfare of the world unless the condition of women is improved, It is not possible for a bird to fly on only one wing. † Therefore, inclusion of â€Å"Women Empowerment’ as one of the prime goals in the eight Millennium Development Goals underscores the relevance of this fact. Thus, in order to achieve the status of a developed country, India needs to transform its colossal women force into an effective human resource and this is possible only through the empowerment of women. Economic empowerment is the first step towards political empowerment and beyond. Economic empowerment should enable woman to take greater financial risks, greater standards of development and more access to resources; it is not merely a marginal increase in income. However, if economic empowerment has to translate into substantial change in power relations, the socio-political empowerment should take place simultaneously. HE Tebelelo Seretse Ambassador of Botswana to the united state said that when you empower a man, you empower an individual, when you empower a woman you empower the nation. It is perfect statement because a nation’s competitiveness in the long term depends on how it educate ,trains and equips its women power potential talent base by providing them the same rights ,responsibilities and opportunities as others. Empowering women worldwide and investing inShow MoreRelatedFactors Assoicates with Increasing Entrepreneurship in the United Arab Emirates 1205 Words   |  5 PagesJordan (16%) and Lebanon (35%) (17). Almost 93% of the Emirati population are working in the public sector 28% of whom are women with the majority being male employees (17). Another important GCC specific element to put in mind when discussing employment is the percentage of non-nationals who contribute to the working population. This explains why the majority of entrepreneurs in the UAE are not Emirati nationals (18). With the high number of employment in the public sector given many incentives suchRead MoreProject Shakti : Case Study1179 Words   |  5 Pagesa highly socialized business taking CSR elements into its operational strategy. It has two aspects 1. Social aspect – It includes supporting the independence women. 2. Business aspect – it includes developing sales area into untapped rural depths. ‘Shakti’ means strength and empowerment. The main motivation was to empower the women in rural areas along with business expansion. HLL realized the importance of rural markets and realized that it was the key source of growth and thus initiated projectRead MoreProject Shakti : Case Study1194 Words   |  5 Pageshighly socialized business taking CSR elements into its operational strategy. It has two aspects 1. Social aspect – It includes supporting the independence women. 2. Business aspect – it includes developing sales area into untapped rural depths. ‘Shakti’ means strength and empowerment. The main motivation was to empower the women in rural areas along with business expansion. HLL realized the importance of rural markets and realized that it was the key source of growth and thus initiatedRead MoreWomen Of The Katungulu Bible Training School847 Words   |  4 PagesCONTEXT (MOTIVATION): The purpose of this project is to help the women of the Katungulu Bible Training School (â€Å"KBTS†) develop basic entrepreneurial skills and gain a sense of empowerment. Women come to KBTS with their husbands, who are training to become pastors with the African Inland Church-Tanzania (â€Å"AICT†). While much emphasis is placed on teaching women to serve as a pastor’s wife, women are not often given the opportunity to make a name for themselves and are relegated to a subservient roleRead MoreWomens Influence On Women1617 Words   |  7 PagesAmerica, there has been the opinion that women have always been inferior to men in one way or another. Holding the title of Executive or owning a business, whether large or small, is no different, men seem to dominate these positions. However, entering into the business world is the same as entering into the business of people, which can give woman an advantage because of their people skills and abilities to communicate. I t is more common to see male entrepreneur than it is for a female, but in recentRead MoreEssay on Entrepreneurship and Success883 Words   |  4 PagesI believe that being Entrepreneur is an American dream; who would not want to choose their own hours and have a successful business that they could leave behind as a legacy? I also believe that they are very few people that have the skills and qualities to be successful at achieving entrepreneurship; this is partly due to many Entrepreneurs lacking the skills to build around their vision. I thinks that’s why some people believe that entrepreneurs are born and not made, for it is indicatedRead MoreThe Equal Pay Act Of The United States1033 Words   |  5 Pagesearly history in America women were deprived of some of the many rights given to the male citizens. It has almost been a century since women were awarded the right to vote in the United States. It’s been half a century after the Equal Pay Act was establishe d. â€Å"The Equal Pay act led to a reduction in the wage gap, but wage differences based on sex persist† (Korgen Giraffe, 2015). Sadly, there is still a lot of prejudice towards women in the workplace. Bigotry towards women in the workplace has beenRead MoreThe dream of owning and successfully running a business is restricted by significant barriers for1900 Words   |  8 Pagesonly limit the financial independence of women, but also limit the growth and personal freedom for the entire country. According to the Secretary General of the United Nations Kofi Annan, achieving gender equality is fundamental to economic development. Nations that oppress the personal freedoms of women have laws in place to restrict almost every aspect of their life. The limitations in place that hurt the countries the most are those that restrict women from participating in the financial marketsRead MoreWomen Entrepreneurs in Bangladesh: a Case Study on Boutique Business10735 Words   |  43 P agesIntroduction 1.1 Introduction: Entrepreneurs are arguably the most important actors in our economy: the creators of new wealth and new jobs, the inventors of new products and services, and the revolutionizes of society and the economy. Yet despite their centrality, little is known about entrepreneurs: what motivates them, how they emerge, why they succeed. We know even less about who becomes an entrepreneur, and why. Women are one particularly understudied group of entrepreneurs. We know very little aboutRead MoreThesis on Empower Women Through Micro Credit Programmes18140 Words   |  73 Pageslocal level for women. Reports indicate that self-help programmes, often in the form of savings and credit or micro credit schemes, have succeeded in changing the lives of poor women, enhancing incomes and generating positive externalities such as increased self-esteem. This paper addresses the challenging issue of whether self-help micro credit programmes are tools for empowering poor women. Micro credit is about much more than access to money. It is about women gaining control

Military Capability During Peacetime Innovation - 1397 Words

Resources, accurate innovation, political support, and privatized development are four crucial factors for enhancing military capability during peacetime innovation. Therefore, countries that effectively manage internal resources, and are funded through political support will often be at the forefront of military development. Moreover, accurate innovation is essential in ensuring that innovated technology aligns with the required capabilities to defend the nation. Therefore, countries with political support in achieving their military vision through accurate peacetime innovation, often have the upper hand in future military strength. Political support is the primary and foremost key component in developing successful innovation. Furthermore, military innovation cannot deviate from the strategic guidance of the nation, without reconstructing the defense strategy and military vision. Nonetheless, this reconstruction can occur if the current innovation and military development is define d upon outdated technology. Therefore, peacetime innovation is an opportunity to combat deficiencies as well as capability gaps, in order to maintain the competitive edge against potential enemies or threats to a nation. Most importantly, the cost of the innovation, training, and implementation must be feasible through funding and allocation with approval by bureaucrats. Spending outside ones means in this factor will result in both incomplete and inadequate innovation. 1 PoliticalShow MoreRelatedMilitary Capability During Peacetime Innovation Essay957 Words   |  4 Pages Resources, accurate innovation, political support, and privatized development are four crucial factors for enhancing military capability during peacetime innovation. Nonetheless, countries that effectively manage internal resources, and are funded through political support will often be at the forefront of military development. Moreover, accurate innovation is essential to ensure that the technology de veloped aligns with the required capabilities to defend the nation. Therefore, countriesRead MoreThe First World War : A New Era Of Military Conflict1690 Words   |  7 PagesThe Great War ushered in a new era of military conflict. One that would see technology change how the militaries of the world waged war. Industrialization ushered in an era of rapid and continuous technological advance. These advances rapidly proliferated throughout the armies of the world. As Clausewitz noted, â€Å"One side invents improvements and first puts them to use, and the other side promptly copies them.† The immediacy of war motivated nations to innovate as rapidly as they could to keepRead MoreThe Aftermath Of World War I1563 Words   |  7 Pagesinward and focus on domestic issues while military forces struggled to identify the next threat. Moreover, vast technological advancements increased the level of uncertainty as military leaders reconsidered the way of war. Consequently, the major powers emerged from the interwar period with great disparity. Although many factors interacted to effect peacetime innovation, none exerted a more dominating influence than the perceived threat, and military culture. Designed to prevent future aggressionRead MoreThe Most Important Qualities That A Military Organization1116 Words   |  5 PagesArgumentative Essay What are the two most important qualities that a military organization should possess to innovate effectively during peacetime? The weary aspect of warfare in the World War I made it complicated to verify who the successful is or if there was really a winner. This is obvious that the remarkable circumstances encouraged the US and European powers to bring a tremendous change in their army units and obtain new equipment in order to achieve a comprehensive and sustainable victoryRead MoreThe Years 1918-1939, Which Separate World War I From World1545 Words   |  7 PagesThe years 1918-1939, which separate World War I from World War II, witnessed profound changes in how technologically advanced military organizations would fight. In most of the cases, during peacetime, military innovation, and technological developments played an empowering or helping role in advancing profoundly new and more operative ways of fighting. In a narrow and strict sense, such innovative improvements were re volutionary. The technological revolution reached the battlefields and foreverRead MoreThe Aviation Branch Of The U.s. Army1513 Words   |  7 Pagesturn of the 1800 to 1900 centuries. The military did use a Balloon Corps and Detachment for the Civil and Spanish-American Wars respectfully. However, the Army deactivated both organizations after their usage in the campaigns. These artillery spotters and reconnoiters were helpful. However, the leadership did not see a usage for them outside of war. Therefore, it would take someone understanding the potential of air power to open a door for its peacetime usage. This occurred with the birth ofRead MoreTHE CHALLENGES OF JOINT OPERATIONS IN THE RBAF ‚Äà ¬ PROBLEMS OF DOCTRINE AND EQUIPMENT PROCUREMENT7447 Words   |  30 PagesPROCUREMENT CHAPTER I INTRODUCTION 1. Modern states tailor their defence capabilities to meet their foreign and security policy needs. Such capabilities are provided by weapon systems and trained personnel which are employed according to fundamental military principles. The uncertainties of threat and complexities of risk in the contemporary world demand a wide range of military capabilities. Furthermore, in most future major military operations, land, sea and air forces will be closely dependent uponRead MoreThe Compromise Of A Southern Convention1941 Words   |  8 Pagescession without any restriction or condition on the subject of slavery. The second pair of resolutions settled the boundary dispute between Texas and New Mexico in favor of the latter and compensated Texas by federal assumption of debts contracted during its existence as an Independent Republic. Clay s third pair of resolutions called for abolition of the slave trade in the District of Columbia but a guarantee of slavery itself in the District. As if these six proposals yielded more to the NorthRead MoreThe Person I Chose As My Leader1787 Words   |  8 Pagesboy. He did not do well at either one of the schools which lead him to joining the military. Winston’s main characteristics in being an active leader was his role of motivating society, regardless the condition how frightening the conditions turn out to be. Churchill’s character showed eagerness, willpower, and confidence. In the original days of World War II Winston Churchill’s inspirational capability began to be perceived by those around him. Churchill could not accept being defeatedRead MoreZachary Taylor s Decision For Abolition Of The Slave Trade1897 Words   |  8 Pagescession without any restriction or condition on the subject of slavery. The second pair of resolutions settled the boundary dispute between Texas and New Mexico in favor of the last and compensated Texas by federal notion of debts brought forth during its exis tence as an Independent Republic. Clay s third pair of resolutions called for abolition of the slave trade in the District of Columbia but a surety of slavery itself in the District. These six proposals produced more to the North then to

Amadeus Essay free essay sample

Amadeus Is a affectionately account of the relationship between Mozart and Sellers. Mozart Is shown as an exceptional musicals considered today by some to be the greatest of all geniuses in his field having knocked out compositions for assorted solo instruments, opera and symphonic orchestras by the time he was thirty-five years old. Saltier was a talented composer and, had Mozart never lived, he albums might have been available for sale today. . The film Amadeus is fairly accurate although it exaggerates and oversimplifies and appears to take greatest arrant In the area which Is central to the film, the relationship between Mozart and Saltier. II. The relationships of both Mozart and Saltier to life, music and creativity shed some light on the questions raised with respect to the relationship between God and man, although at times that light is confusing and contradictory.Amadeus: Mozart and Salaries The genius Mozart and the frustrated Saltier and their turbulent relationship are the centerpieces of the film, but the setting of Vienna Itself at the hectic end of the eighteenth century Is also a character. Would reject him and choose another. He cannot believe Schaffer play is presented in a factual and artistic form that reveals the struggles, guilt and need for the redemption of mankind. Redemption connotes the deliverance of man from the enslavement of sin. Throughout the play, Saltier had been possessed by one driving desire, to serve God through music, but he struggled with the perception of the falsehood of Sod choosing another. He is in distress with his findings that the true voice of God seems to have emanated from his childhood. As a child, he made a pact with God vowing to give his life in exchange or fame.One of his greatest desires was to make beautiful music, in reverence to God. Thus, he believed Gods favor of Mozart ingenious caused him to become mute, and he decried the mediocrity of his writings. He felt the success off popular composer depends on his melody, but with his inability to speak, hed no longer be admonished. His music was Mitten to glorify God. When Saltier heard Mozart play, he was stirred with indignation and began to question Why did you give Mozart the talent? He confesses that through Mozart music, he Niches he Nas as good a musician.Thus, he begins to question the value of his moral life and rejects God. Saltier believed Sod is one that makes bargains and one that will take a bargain back. He revolted against God and felt betrayal. Individuals are held responsible for the gifts and talents of God. Saltier had been entrusted with the gifts of God for a season. Unknowing, All are equal in the sight of and he will rain on the unjust as well as the Just. God is the giver of all gifts and there is Iranian. The attitude you embrace in life, determines your level of success and well being.However, without the right knowledge of God, we cant receive from Him or experience the overflow of His blessings. God will give grace to the humble and resist the proud. All should strive to posses the virtue of humility. Throughout the play Saltier masquerades as Mozart colleague, while at the same time he makes an oath to do all in his power to destroy his success. In this scene, Saltier presents a dramatic argument of play that suggests the idea to murder Mozart. He had thoughts to know how it would feel to kill Ownerships and idealized the brilliance of Mozart.He wanted to confess his inner feelings with ask for forgiveness. Mozart did not have a personal relationship with God, but he created images of love, Joy, forgiveness and reconciliation. He felt, people make mistakes who think my art has come easily to me. Nobody has devoted so much time and thought to composition as l. There is not a famous master whose music I have not studied over and over. In closing, God does not have respect of person. He gives diversities of gifts several as he chooses to individuals for his glory. Jealousy can be cruel and deceptive. We should not Ant to see others suffer for us to be great.

Ethical Decision Making & Cases-Free-Samples -Myassignmenthelp

Questions: 1.Using the American Accounting Association (AAA) ethical decision model Explain the Ethical Issues involved here and recommend a course of action for Jacqui.2.With reference to relevant Case Law, Prepare a report for the Managing Partners of MYH on the strength of any negligence case that Oasis might bring against MYH. Answers: Introduction In this report, ethical and legal issues related to the auditing profession are investigated by taking a case example. American Accounting Association (AAA) Ethical Decision Model is applied in the case to solve the decision related to the ethical issue. This model includes consecutive seven steps to guide ethical decision making in the auditing profession. From the application of this model, it is determined that a course of action, which is more consistent with the principle, norms and value must be selected to make an ethical decision in this profession. Due care and duty of care aspects of negligence under the tort law is also explained. The failure of auditor in establishing due care and duty of care might give legal rights to Oasis for taking legal actions against MYH. 1.Application of American Accounting Association (AAA) Ethical Decision Model AAA model suggest a logical, seven-step process for taking decision in the business with the consideration of ethical issues (ACCA, 2017). This model is applied below to the given case of Miller Yates Howarth (MYH): Determine the Facts It is the first step to define the problem through the consideration of all aspects. The facts which has uncovered by the auditor and bribed to overlook or to ignore are established in this step (ACCA, 2017). In this case, Jacqui Leak, an audit senior at MYH has uncovered the fact that its client named as Morgan Fertilisers Pty Limited has changed the contractor for managing waste to Dumparound Ltd, which is being in charged by local council due to level of toxic at its sites. The contact does not specify damages and yet not signed by Dumparound Ltd. The toxic dumping is an illegal act and thus local council imposes heavy fines on the guilt party. Identification of Ethical Issues Auditors independence and conflict of interest is the key ethical issue in the given case. The code of professional practice implies duty on auditors to keep an objective mind in auditing accounts of a firm. The ethics of auditors independence requires unbiased viewpoint in the any act of auditors in the process of auditing financial statements (Ferrell and Fraedrich, 2015). Auditor has ethical obligations to the client including shareholders or Board of Directors. They also has duty to act with care to the public including suppliers, creditors, employees and environment, which uses audit report to take decisions. The ethical dilemma of independence occurs due to the conflict between the interest of client and public and conflict of interests of both either client or public with the auditors self-interest (Turner and Weickgenannt, 2016). In the given case, there is a conflict of interest between the public and self-interest. The damage of an environment due to the waste management co ntract between Dumparound and Morgan is likely to influence the interest of public adversely. But, the self-interest of Barry related to the losing the significant and losing client causes conflict of interest. Due to this, Barry asked Jacqui to avoid environmental implications and to work independently. Related Norms, Principles and Values The related norms and principles include code of ethics for professional accountants. The fundamental principles related to the accounting profession such as objectivity, integrity, professional competence and due care and professional behavior are related to the case as it demonstrates duty of auditors to act honestly and unbiased and to follow relevant laws and regulations. These principles indicates that auditors are ethical responsible to make judgments without considering self-interest (APESB, 2010). The suggestion of Barry to Jacqui for avoiding the implication of Morgans activities on environment can be regulated. The norm related to the corporate social responsibility is also related with this case as it implies ethical responsibility on the firms to reduce negative impact of their business activities on the environment and community. Alternative courses of action In the given situation, the first alternative is to accept the Barry arguments and to focus on auditing functions of the firm. The second option is to refuse the arguments of Barry and to take appropriate actions for solving the identified problem. Best Course of Action The best course of Action is one which is consistent with the identified norms, values and principles. In this case, the best course of action is to reject the arguments of Barry related to keep focus on auditing function. The auditor would report to the members of organizational governance such as board of directors or audit committee. Professional advice can also be taken from the professional authorities (ACCA, 2017). Apart from this, the issue can be reported to the local council as they are much concerned for the toxic dumping. Consequences of Each Possible Action In option 1, Jacqui will accept the fact that the auditing firm is only responsible for correcting the financial reports and thus they lack ability to judge a firms responsibility on the grounds of corporate social responsibility. Jacqui would enjoy the senior position at MYH. But, he would also face internal conflict or guilt due to his personal values to protect the environment. He is quite interested in environment issues and participated in related community work. The acceptance of Barrys arguments would make him to live with himself knowing that he did oppose to the personal values and wrong to the society (Glover Prawitt, 2014). Due to this, Jacqui would experience guilt. The second option is to refuse the Barrys arguments and to report the matter to the responsible authorities. This may have adverse impact on the client base of the MYH as Morgan is the significant and long-standing client. It would affect the clientauditor relationship. But, at the same time, this option could also have positive impact on the reputation and image of the MYH due to its responsible behavior towards the environment and consequently society. It could enhance social standing of the auditors. This firm would be able to gain the confidence of public and the shareholders, which may cause increase in the client base and popularity (Saeidi et al., 2015). The social responsible act of this firm may have positive influence on the financial and non-financial performance that would benefit in long-run. Decision The ethical decision is second option, which suggests Jacqui to act in responsible manner towards the society by avoiding the arguments of Barry related to the auditors functions and responsibilities. 2.Common Law on Negligence Issues during the Audit Process In the given case, legal issues raises for MYH on the grounds of common law of negligence. It is claimed by Oasis with evidences that MYH showed negligence behavior toward its profession of auditing. It did not quantify the inventory at the end of the year due to which audit report shows wrong estimation of inventory. The evidences are also presented to show negligence due to pressure of Morgan to audit the financial statements in a month (Latimer, 2012). By using audit financial reports, Oasis made decision to take over and thusorgans negligence act have affected shareholders interest. Due care aspect of negligence law might also be used by Oasis against MYH. In order to prove negligence, it is critical to prove the absence of due care in the conduct of a defendant auditor. In tort law, it is a legal obligation on an individual to follow standard of reasonable care in performing contractual acts, which is termed as due care. If a party proves presence of reasonable care in performing act then the other party could not be able to prove negligence (Du Plessis et al, 2010). Thus, it is the first element to establish for preceding an action under the negligence law. The AU Section 230 indicates the duties, rights and liabilities of auditors under due professional care in performance. In accordance to this, an independent auditor is accountable to observe the used standards in the development and reporting of financial statements. In auditing profession, due care requires the application of knowledge, skills and ability to analyze the competency and adequacy of the evid ences for evaluating the evidences presented in accounts of firm with the integrity and objectivity. In the given case, the physical verification of quantity and quality of the inventory held in the warehouse of Morgan at the end of year is not verified with integrity objectivity (PCAOB, 2017). The inventory was overvalued in financial statements and the management did not consider the value in inventory due to the obsolescence. The auditors due care also includes the determination of material weakness in the financial statements. Time pressure from the management of company on the auditor might also use to show the negligence. The auditor is accountable to work independently without considering pressure or influence from the client or other associated parties to ensure reasonable assurance and due care in the profession (ACCA, 2017). This aspect might also be used by Oasis to make claim against the MYH. In tort law, negligence is one of the key tort in which occurs due to failing one of party to act with possible care. In accordance to common law of negligence, duty of care indicates relationship and situation under which an individual or firm becomes legally liable to perform duty of care. For establishing duty of care, two factors are considered including reasonable foresight of harm and relationship of proximity (Strong and Williams, 2011). Reasonable foreseeability test is conducted to determine whether the consequences of an individuals conduct is enough foreseeable, which causes injury or damage for the other person. If injury or damage to the other person from an action could have been predicted reasonably then defendant auditor owns duty to care towards the plaintiff. This test is most common in establishing the duty of care. In presence of privity of contract between the auditor and client, the auditor is not liable to own duty of care to the third party (Bailey, 2016). On the grounds of duty of care aspect of negligence, Oasis might bring against the MYH. In the case of Woodhouse and cooke JJ, the court held the relationship of proximity between the auditor and third party. The auditor owns a duty to take care in its function of auditing the accounts of a company. It is reasonably foreseeable that apart from the client, some other parties can rely on the audited accounts. The audited accounts are public report and it is reassembly foreseeable one might use them to take takeover decision. The wider liability of auditor is established as they play a critical role in protecting the rights of investors. If an auditor takes responsibility to audit accounts of a company voluntarily then the auditing firm must accepted responsibility towards the shareholders but also for those parties, which need of using audited accounts can be reasonably foreseeable (Keenan, 2008). The decision of an investor to make takeover decision based on the audited accounts is reasonably foreseeable or obvious, which confirms relationship of proximity between the au ditor and third party and establishes duty of care under the negligence law (Dennis, 2015). In the given case, Oasis might use this case against MYH by presenting evidence of making takeover decision based on the audited accounts. Through this law, Oasis might take legal action against the MYH. For ensuring the reasonable foreseeability, it is critical to ensure the class of people, which dependency on the audited accounts can be predicted at the reasonable level. The class of people aspect might also be used by Oasis against MYH as in several previous cases such as Twomax Ltd v Dickson (UK 1983) and McFarlane and Robinson (1983). In this case, the court held that the duty of care is owned towards the investors. The defendant auditor is liable to pay damages for the third party investors, who made decision to invest in a business on the basis of the audited accounts (BPP Learning Media, 2015). It is obvious that audited accounts of a firm can be used by investors to make investment decision. On the basis of reasonable foreseeability, Oasis might take actions against the MYH under the negligence of trot law. References Accounting Professional and Ethical Standards Board (2010). APES 110 Code of Ethics for Professional Accountants. Retrieved From: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Association of Chartered Certified Accountants (ACCA) (2017). Auditor liability. Retrieved From: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html Association of Chartered Certified Accountants (ACCA) (2017). Ethical decision making. Retrived From: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/ethical-decision-making.html Bailey, V.E. (2016). Cape Law: Text and cases: Contract law, Tort law and Real property. USA: AuthorHouse. BPP Learning Media (2015). Business Essentials - Business Law Course. London: BPP Learning Media Ltd. Dennis, I. (2015). Auditing Theory. UK: Routledge. Du Plessis, J. J., Hargovan, A., Bagaric, M. (2010). Principles of contemporary corporate governance. UK: Cambridge University Press. Ferrell, O. C., Fraedrich, J. (2015). Business ethics: Ethical decision making cases. USA: Nelson Education. Glover, S. M., Prawitt, D. F. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), P1-P10. Keenan, M. (2008). The Auditors' Dilemma: To Disclaim or Not Disclaim. University of Auckland Business Review, 10(1), 52. Latimer, P. (2012). Australian Business Law 2012. Australia: CCH Australia Limited. Public Company Accounting Oversight Board (2017). Due Professional Care in the Performance of Work. Retrieved from: https://pcaobus.org/Standards/Auditing/Pages/AU230.aspx Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., Saaeidi, S. A. (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction. Journal of Business Research, 68(2), 341-350. Strong, S.I. and Williams, L. (2011). Complete Tort Law: Text, Cases, Materials. UK: Oxford University Press. Turner, L., Weickgenannt, A. B. (2016). Accounting Information Systems: The Processes and Controls. USA: John Wiley Sons.