Wednesday, September 2, 2020

Hamlet: Character Analysis :: essays research papers

Throughout the hundreds of years numerous individuals have grumbled that William Shakespeare made an insufficient showing of controlling the perusers of Hamlet to a particular understanding of each character. Every peruser is left to choose the genuine degree of Hamlet’s malicious and crazy ways or to understand that he unmistakably is a casualty of conditions outside his ability to control, subsequently announcing him blameless. Due to William Shakespeare’s composing style, the peruser gets little assistance in finding who is genuinely blameless and who is as liable as Claudius. Numerous researchers concur that Hamlet might be the most intricate character introduced by any playwrite. Throughout the hundreds of years pundits have offered numerous speculations and clarifications for Hamlet’s activities, yet none have adequately clarified him. Numerous individuals see Hamlet as a profoundly disturbed youth who caused numerous superfluous passings, for example, those of Polonius and Laertes. Pundits who bolster this hypothesis call attention to the coldblooded activities completed by Hamlet, one model being the detached and pretentious way Hamlet portrays the smart way he had his two old buddy, Rosencrantz and Guildentsern murdered. In any case, shrink thou hear now how I did proceed?†¦I plunked down, concocted another commission, composed it reasonable. I once held it, as our satists do, an evil to compose reasonable, worked a lot of how to overlook that learning, be that as it may, sir, presently it did me a yeoman’s administration. Shrivel thou know th’ impact of what I wrote?†¦An sincere conjuration from the King, as England was his devoted tributary†¦that on the view and knowing about the substance, without debatement further pretty much, he should those bearers put to unexpected passing. (Shakespeare 5:228-45) The manner in which Hamlet treats Ophelia, the lady he apparently adored, additionally underpins the depiction of him being a brute. In the event that thou dost wed ,I’ll give thee this plague for thy endowment: be thou as virtuous as ice, as unadulterated as day off, shalt not get away from backbiting. Get thee to a nunnery[referring to a brothel], go and rapidly, too.(Shakespeare 3:1 136-141) Another offered understanding proposes that utilizing the data given by the phantom of King Hamlet, Hamlet took advantage of the chance to recover what was legitimately his-the seat of Denmark. One less mainstream thinking that has been communicated states that Hamlet was really a young lady, raised as a man, so there would be a beneficiary to the seat. Pundits who bolster this view say that this hypothesis clarifies Hamlet’s hesitance and faltering to submit murder(which is frequently seen as a manly demonstration).

Saturday, August 22, 2020

Philosophy and theory of architecture Essay Example | Topics and Well Written Essays - 3500 words - 1

Reasoning and hypothesis of design - Essay Example In this manner, it talks about the underlying foundations of this wonder, and overviews the various stages it has been and is experiencing and its physical spread and impact also. That is, it takes a visit through the two changes after some time just as spatially. The attention is for the most part on the engineering of Buddhist sanctuaries, especially those found in China. In any case, as the peruser will come to know, if not known as of now, in Buddhism there is an assortment of structures that are considered as strict or profound spaces other than sanctuaries. A contextual analysis is made of the Baima Si, which is the White Horse Temple in the Henan area of China. This sanctuary (Si) was picked for its chronicled criticalness, as will be clarified later, just as the way that it speaks to a one of a kind amalgamation of building styles. It additionally worked as a model for other such structures and along these lines assumed a crucial job in trim an extraordinary rush of intuition on design, which causes it to merit genuine consideration. For contrastive purposes, significant examinations are likewise drawn with compositional highlights having a place with Buddhist sanctuaries somewhere else on the planet, particularly in other Far Eastern nations that are heartlands of Buddhism. Moreover, a few correlations are likewise featured between Buddhist design and what is found in different strict structural articulations, particularly of Christian, Hindu and Islamic birthplace. After the recognizing and other exceptional highlights are distinguished for Chinese Buddhist sanctuaries, an endeavor is then made to clarify these and the way of thinking behind them. Buddhist design In Buddhism, in spite of the fact that the sanctuary is the principle place for profound practices, there are additionally other otherworldly spaces. These are the pagodas, which are towers like more extensive based minarets, stupas, which are vault molded landmarks, and caverns, which are ca verns utilized for explicit profound practices inside a progressively separated condition. They are on the whole sacred and made to be quiet and serene. The sanctuaries work more as cloisters for aggregate practices. Most definitely, Buddhist way of thinking has been portrayed as the best force behind strict workmanship and engineering in China (Phuoc, 2010). At first, Buddhism was drilled in standard settings in China, for example, people’s houses, however as request developed, at that point unique structures were built. These structures end up being undeniably more fascinating than the Confucian and Taoist spots and wealthy in design detail mirroring a similarly more extravagant way of thinking. Hindu and Islamic ways of thinking of engineering share some shared characteristic with Buddhist design. The Hindu impact is for the most part obvious in the early sanctuaries. In this way, there is an immediate association with Hindu engineering as they offered roots to Buddhist de sign. Associations with different religions are progressively aberrant. A conspicuous style of Christian engineering was Gothic design during the medieval period. This was connected with academic way of thinking (Radding and Clark, 1994) in which there was an endeavor to build up a far reaching and coordinated answer for different errands including the development of houses of worship. A fascinating equal is drawn between the thoughts of St. Thomas Aquinas who was one of these previously mentioned scholars and Buddhist engineering in that he considered houses of worship to be representing paradise on earth. This is comparable somehow or another to the Buddhist idea of paradise yet with some essential contrasts. While just a single paradise is imagined in Christianity

Friday, August 21, 2020

Srs for Bank Management Essay Example

Srs for Bank Management Essay Analysis NO: 2 AIM: To report Software Requirement Specification for Dance Academy. Hypothesis: 1) Introduction: 1. 1) Purpose: This archive gives definite practical and non-useful necessities for Dance Academy. The motivation behind this archive is that the prerequisites referenced in it ought to be used by programming designer to actualize the framework. 1. 2) Scope: This framework permits the bank representative to keep up a record of the considerable number of clients who have account in the bank. With the assistance of this framework, the representative ought to be in a situation to look through the records of a specific client, give him nitty gritty record data and erase and update the client data as and when required. 1. 3) Overview: This framework gives a simple answer for the bank representative to keep up client just as worker records and keeping up a record of the considerable number of exchanges that happen. 2) General Description: This Bank Management System replaces the customary, conventional document and record based framework with the assistance of which a great deal of administrative work will be decreased. In this manner the manual work of keeping up documents which are exposed to physical mileage can be stayed away from. The worker must have the option to see all the data of clients, for example, name, account number, date of birth, sexual orientation, address, starting equalization. Likewise it must have the option to record various exchanges, for example, withdrawal, store or move of assets starting with one record then onto the next. The representative can likewise add new staff individuals to the framework giving them direct access to the database and along these lines empowering them to offer types of assistance to the clients. We will compose a custom paper test on Srs for Bank Management explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Srs for Bank Management explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on Srs for Bank Management explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The representative can likewise change his secret word to follow security requirements. 3) Functional Requirements: 3. 1) Description: The personality of every client is checked and at exactly that point changes are made to the records every client. After legitimate confirmation, the bank representative can carry appropriate changes to the database according to the necessities of the client. Likewise the framework keeps up a worker database in this way tracking all the individuals from bank just as keeping the records of the exchanges which occur day by day. 3. 2) Technical issues: The framework ought to be executed in . NET. 4) Interface Requirements: 4. 1) GUI: GUI 1: The main structure gives login page to the representative. GUI 2: After effective login, there are various activities that can be performed I. e. change secret key, sign-out, include client, erase client, include subtleties, see subtleties and so on. GUI 3: For including clients, all the necessary data is taken and the submit button is chosen for rolling out comparing improvements into the database. GUI 4: Once the progressions are made into the database, on tapping the view subtleties symbol, the subtleties of the client can be acquired. GUI 5 and 6: The subtleties of the client can be refreshed with the assistance of structure 5. A specific client can be evacuated with the assistance of erase client alternative. GUI 7,8 and 9: These structures record the various exchanges, for example, withdrawal, store, move. 4. 2) Hardware Interface: Hardware Interface 1: The framework ought to be implanted in every PC of the bank and in the entirety of its branches. 4. 3) Software Interface: Software Interface 1: Bank Management System. Programming Interface 2: The staff and worker database ought to keep up important records. ) Performance Requirements: The framework should work simultaneously on different PCs during the working long periods of bank. The framework should bolster 50 clients. 6) Design Constraints: The framework ought to be planned in 2 months. 7) Other Non Functional Attributes: a) Security: Each worker is given a client ID and secret word to sign into the framework. At exactly that point he can control the databa se. b) Availability: The framework ought to be accessible during bank working hours. c) Maintainability: There ought to be an office to include or erase clients as and when required. ) Reusability: a similar framework must be utilized in each money related year. 8) Operational Scenarios: There will be a worker database and client database. The representative database contains individual data of the considerable number of workers. The client database contains individual just as record related data. 9) Preliminary Schedule: The framework must be actualized in 2 months. End: Thus we have recorded Software Requirement Specification for Bank Management System (BMS). Srs for Bank Management Essay Example Srs for Bank Management Essay Analysis NO: 2 AIM: To record Software Requirement Specification for Dance Academy. Hypothesis: 1) Introduction: 1. 1) Purpose: This report gives nitty gritty useful and non-useful necessities for Dance Academy. The motivation behind this report is that the necessities referenced in it ought to be used by programming engineer to actualize the framework. 1. 2) Scope: This framework permits the bank representative to keep up a record of the considerable number of clients who have account in the bank. With the assistance of this framework, the worker ought to be in a situation to look through the records of a specific client, give him itemized account data and erase and update the client data as and when required. 1. 3) Overview: This framework gives a simple answer for the bank worker to keep up client just as representative records and keeping up a record of the considerable number of exchanges that happen. 2) General Description: This Bank Management System replaces the ordinary, conventional document and record based framework with the assistance of which a great deal of desk work will be diminished. Accordingly the manual work of keeping up documents which are exposed to physical mileage can be kept away from. The representative must have the option to see all the data of clients, for example, name, account number, date of birth, sexual orientation, address, introductory parity. Likewise it must have the option to record various exchanges, for example, withdrawal, store or move of assets starting with one record then onto the next. The worker can likewise add new staff individuals to the framework giving them direct access to the database and in this manner empowering them to offer types of assistance to the clients. We will compose a custom exposition test on Srs for Bank Management explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Srs for Bank Management explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Srs for Bank Management explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The representative can likewise change his secret phrase to follow security imperatives. 3) Functional Requirements: 3. 1) Description: The personality of every client is confirmed and at exactly that point changes are made to the records every client. After appropriate check, the bank representative can carry legitimate changes to the database according to the necessities of the client. Additionally the framework keeps up a worker database in this manner tracking all the individuals from bank just as keeping the records of the exchanges which happen every day. 3. 2) Technical issues: The framework ought to be executed in . NET. 4) Interface Requirements: 4. 1) GUI: GUI 1: The principal structure gives login page to the worker. GUI 2: After fruitful login, there are various activities that can be performed I. e. change secret key, sign-out, include client, erase client, include subtleties, see subtleties and so on. GUI 3: For including clients, all the necessary data is taken and the submit button is chosen for rolling out relating improvements into the database. GUI 4: Once the progressions are made into the database, on tapping the view subtleties symbol, the subtleties of the client can be acquired. GUI 5 and 6: The subtleties of the client can be refreshed with the assistance of structure 5. A specific client can be expelled with the assistance of erase client alternative. GUI 7,8 and 9: These structures record the various exchanges, for example, withdrawal, store, move. 4. 2) Hardware Interface: Hardware Interface 1: The framework ought to be implanted in every PC of the bank and in the entirety of its branches. 4. 3) Software Interface: Software Interface 1: Bank Management System. Programming Interface 2: The staff and representative database ought to keep up essential records. ) Performance Requirements: The framework should work simultaneously on different PCs during the working long periods of bank. The framework should bolster 50 clients. 6) Design Constraints: The framework ought to be planned in 2 months. 7) Other Non Functional Attributes: a) Security: Each representative is furnished with a client ID and secret key to sign into the framework. At exactly that point he can control the database. b) Availability: The framework ought to be accessible during bank working hours. c) Maintainability: There ought to be an office to include or erase clients as and when required. ) Reusability: a similar framework must be utilized in each money related year. 8) Operational Scenarios: There will be a representative database and client database. The representative database contains individual data of the considerable number of workers. The client database contains individual just as record related data. 9) Preliminary Schedule: The framework must be executed in 2 months. End: Thus we have reported Software Requirement Specification for Bank Management System (BMS).

Tuesday, May 26, 2020

The PTE Essay Samples Practice is a Complete Writing Program

The PTE Essay Samples Practice is a Complete Writing ProgramAll the writers who want to improve their writing skills have to do is read online the PTE essay samples practice 2020. And to the word writing, it will be a great help for you in every facet of your writing life.There are a lot of advantages of reading these essays at the earliest. First, you are free from writing only the content of the paper and forgetting about the manner in which you deliver the contents. Secondly, it does not force you to alter the flow of your sentences and paragraphs, but you can actually revise them. However, one should be very clear about how he is to interpret them, since many essay writers have a tendency to mix up the speech or the content with their subject and not to explain the thesis point and the body of the essay well.Some people may consider this as an important question and find it difficult to answer it. The answer to it is that you may not be able to remember what has been said in the lecture. The essay samples practice will tell you what needs to be mentioned at the beginning of the paper.For writing, you may also get extra help from the course manual. It will not let you loose the topic and the theme of the paper. You will not be required to narrate the events of the last two months in your life to write a PTE essay sample.Apart from these, you will also find the PTE essay samples practice very useful in the formative stage of your writing career. You will have to figure out how you are going to submit the paper. You will also have to figure out how you are going to understand the information that is being presented to you by the instructor. This will give you a lot of freedom.Even in the final stage of the writing, if you have the PTE essay samples practice handy, you can take help from it. You will not be confined to any one particular style and you will be able to decide on what style suits you best. For your study purposes, it will be most helpful to have t his style of writing at your disposal.The PTE essay samples practice is the best possible tool to get rid of the sloppiness, the useless parts and the arguments. You will be able to have more freedom in the way you present your subject in a good and interesting manner. These are your PTE essay samples practice and you need to go ahead and take full advantage of them.

Saturday, May 16, 2020

Horror Of Jewish Revenge On The Nazis Essay - 2369 Words

In Quentin Tarantino’s film Inglourious Basterds (US, 2009), the fantasy of Jewish revenge on the Nazis is demonstrated through reciprocal brutality. Due to the mass murder of about six million Jewish Europeans during the Holocaust, Jews in cinema and television are often depicted as unfortunate and defenseless victims, while Nazis are portrayed as evil and heartless subjugators. However, in this fictional story, a reverse scenario is illustrated. Through the cinematic techniques of close ups and diegetic sound, the film emphasizes savagery and sweet revenge for the Jews. During the final scene featuring a surprise attack, armed Jews gain agency then transcend past revenge to become perpetrators, no different from the Nazis. Thus, the director uses lengthy sequences of violence to transform Jewish vengeance into disturbingly inhumane behaviors. In order to exemplify the significance of Jewish revenge, I will first explain a brief history of Jewish revolts against the Nazis, mo st notably in the Warsaw Ghetto Uprising. Next, I will describe the fantasy of revenge in Holocaust cinema. Third, I will analyze the specific sequences of armed vengeance in Inglourious Basterds. Finally, this analysis will lead into my discussion of the director’s depictions of imagined Jewish revenge. Through the interpretation of particular film techniques, I plan to accentuate the malevolent and vindictive fantasies taken by Jews in order to highlight their resemblance to the monstrosities ofShow MoreRelatedHitler s Responsibility Of The Holocaust1644 Words   |  7 Pages II. Investigation Adolf Hitler is very much known for his barbaric deed and responsibility of the Holocaust-- possibly the most disturbing and most horrifying event to be recorded in history. 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Wednesday, May 6, 2020

The Psychological Costs of Societal Ideals in The Glass...

It is an innate desire of all human beings to be successful. Indeed, with success comes a feeling of personal accomplishment, fulfillment, and pride. The prospect of such a future can drive many into great lengths to achieve their goal. While the ideal images of accomplishment may differ slightly from person to person, they are all ideals constructed by society. Unfortunately, society has a tendency to idealize these standards, placing them on a level that is both unreachable and impossible to achieve. As such, these unattainable images of success have driven numerous individuals into misery and hopelessness as they desperately attempt to reach that impossible ideal. For many, their own inevitable failures ultimately result in†¦show more content†¦In order to cope with this harsh reality, Amanda unconsciously utilizes certain psychological defense mechanisms. Although these mechanisms allow individuals to positively handle stress, they pose a danger because the reduction of stress can be so appealing that the defenses are maintained and become habitual (Defense Mechanisms 168). Amanda specifically experiences the defense mechanism of denial, in which an unpleasant reality is ignored and a realistic interpretation of potentially threatening events is replaced by a benign but accurate one (Defense Mechanisms 169). She successfully replaces her present reality with an idealized vision of her past in the South by obsessing over past events and by viewing the world as if she were still living in that idealized past. A common personal anecdote of hers is the Sunday afternoon in Blue Mountain when she received seventeen!-gentlemen callers! Why, sometimes there werent chairs enough to accommodate them all (Williams 1782). As L.M. Domina states, in continually reliving this Sunday afternoon, Amanda is able to retain a sense of her own popularity, a sense of success rather than of the failure in her life. In other words, she has become mentally dependent upon he r idealized Southern

Tuesday, May 5, 2020

Audit Financial Accountability & Management

Question: Discuss about theAuditfor Financial Accountability Management. Answer: Part I An auditor is responsible for this duty not only to the client but also to the third parties related to the client. His engagement letter has enough scope for the client and the third parties to claim damages in case of negligence by the auditor. Unprofessionalism and negligence are both unacceptable. Mistakes can be overlooked but only to a certain level. Beyond the tolerance limit of the client, the auditor should not make errors in auditing. Fraud is any day out of tolerance (Fazal, 2013). In the given case, King and Queen have been the auditor of Impulse since 2005. Since they have been the auditors of the company since its formation, they prepared an unqualified report for the company. The company was going through liquidity issues. Its debtors and inventories position was already not sound, and to top it all, based on the auditors clean reports, EFL granted a huge loan to Impulse. In short, there was a crunch in the situation that was overlooked by the auditors (Heeler, 2009). Debtors and inventories are the two most important components of a companys current assets. They determine how strong a companys liquidity position is. It provides a general explanation as to whether the firm is in a strong position to meet the obligations. So when EFL granted the huge loan, they would have first checked the financial statements and the auditors report of the company to come to the conclusion that the companys financial position is sound and the loan can be granted to them (Cappelleto, 2010). Now that the companys intention to take up the loan is bearing its immediate cash needs and also debt servicing to a certain extent as is evident by the scenario, the companys cash position is hugely misbalanced. There is the likelihood that the loan granted by EFL becomes irrecoverable. Therefore, King and Queen are liable to EFL. The entire report was audited King and Queen and hence, are directly responsible to EFL because the loan was granted based on the audited report. Arthur Anderson was the auditor of Enron Corporation. The company had to suffer is the hands of the auditor and as a result, both the auditor and the company has to close down business. The company was declared bankrupt. Because of this many third party companies were so affected that they too had to declare themselves insolvent (Hoffelder, 2012). As a result, a huge setback was faced by the US economy back then. There have been many instances where the fraud and deficiency on the part of the management led to the downfall and liquidation of the company. There have been cases in the past when auditors had to suffer huge penalties on account of fraud and breach of duty as auditors. The Linter group had sued Pricewaterhouse Cooper and the case settles for a whopping $ 320 million. The Australian Securitie4s and Investments Commission, on behalf of Adelaide Steamship, had sued Deloitte for the improper conduct of the audit, and charged Deloitte of fraudulent activities with respect to an audit engagement. Deloitte had to foot damages of $ 340 million. The responsibility of an auditor to be diligent in his duties is an implied duty. It holds well even if not spoken expressly. This means that the auditor must perform the duty with due diligence and take all the necessary steps to ensure that the law is being complied. Undertaking an audit engagement in itself implies that the auditor will be fair and diligent in his work and will be independent of all bias from the client or third party, or any external force (Baldwin, 2010). Here, King and Queen being an audit professional, have it in their code of professional ethics that they shall always be fair in any audit engagement that they undertake and that shall be independent in expressing views on the financials of a company. The auditor has to watch out for frauds that the employees or management of the company undertakes. If it instead practices the same and hides the irregularities of the company, the entire point of getting accounts audited fails. Auditors are considered profession als of high technical knowledge and accounting understanding. Their opinion is relied upon. Whatever the result is provided, it is considered that the report is prepared with due diligence and an independent decision is framed. Many major decisions are based on the auditors report. Therefore, it is of utmost importance that the auditor must provide due emphasis to the report preparation otherwise, it might lead to potential errors. When a third party refers to a financial statement, it is implied that the auditor must have seen and noticed the irregularities and hence decisions are formed. Here it is important to mention that the third party should always conduct its share of the investigation but depend on the Auditors statement is also not incorrect. Had EFL specifically written to King and Queen that they are intending to make a loan to Impulse and that they would base their decision on King and Queen Audit report, the responsibilities of the auditor would have been increased all the more. The auditors are liable to civil as well as criminal liabilities for the incorrect audit report which they have signed on. As the audit was undertaken by the auditors they are entirely responsible for the act and hence action needs to be taken on them. Nonetheless, this in no case will reduce the responsibility of King and Queen, if EFL had expressly written to them to make sure their decision on providing a loan to Impulse based on the financial report circulated by them. It would have then been not only professional but also moral and social responsibility of the auditor to make sure the transaction undertaken by EFL is not detrimental to its financial health. Hence, King and Queen should be held guilty, and apart from the penalty and legal proceedings, it also can be asked to pay damages to EFL up to the amount lost by them. The above case clearly reflects that King and Queen were guilty and that the report led to major jerks for the EFL. Hence, King and Queen should be held responsible. Part 2 An audit is generally conducted to present an opinion that is reliable and free from any partiality or biases in judgment so that others can effectively use it for making informed investment decisions or use it for any other regulatory purposes (Livne, 2015). Auditor independence can be stated as a reference to the freedom of auditors (internal or external) from parties that are having an interest of financial standard in the business where audit needs to be dome. In this case auditor, internal auditor or the external auditor, who is preparing the audit, should be free of any financial, personal or other undue influence in the business to be independent (Gilbert et. al, 2005). The auditor should prepare the report freely maintaining integrity, honesty and approach towards objectivity and without making any compromise related to the judgment. This independence can be actual and perceived. The fundamental principles related to audit independence are Integrity, Objectivity, Competence, Confidentiality and professional behavior. The above principles guide the independence of the auditor (Gilbert et. al, 2005). Actual independence is very straightforward and considers accounts only. This provides a general idea that the main focus is on the accounts and not related to other factors. This actual independence is hampered when there is any notable financial transaction other than required fees paid for audit services or any connection of personal relationship (Tepalagul Lin, 2015). Perceived independence looks into the relationship between auditor and the client and tends to investigate whether the auditor doing the audit is independent. This has a direct bearing with the other factors and the link between the auditor and the client bring emphasis. As per APES 110 Code of Ethics for Professional Accountants, it is said When evaluating materiality, a member present in public practice or a firm stress on the qualitative and quantitative feature of the matter that is considered to have an adverse impact on the firm's objectivity (Holland Lane, 2012). Here Bob who is an audit assistant of Club Casino, uses financial information of Club Casino while auditing the books of Club Casino. In this case, Confidential Client Information Rule under Section 1.700.001 of AICPA Code of Professional conduct is breached by disclosing information without authority which is specific. In this case, the audit assistant should have taken the consent of client to disclose clients information. Client might not expect the member to use his information elsewhere without his knowledge and due permission; even if information is used in such a way that client cannot be identified. Confidential Client Information Rule limits when and how the information may be disclosed. Furthermore, if the client information is considered confidential, the member would be in violation of the rule unless the client specifically consented, preferably in writing, to the disclosure or use of the information (Lapsley, 2012). The consent should specify the nature of the informati on that may be disclosed, the type of the third party to whom it may be disclosed, and its intended use. So Clients consent as stated above is a must in order to discharge his professional responsibilities properly and in an effective manner (Mintz, 2014). As per the given conditions of the present case study, Wendy has been the engagement partner on the Ace Limited audit for a number of years, performed the company secretarial duties for six months as entrusted upon him by the comp any management due to the retirement of Aces long-standing company secretary. As per Guidance on the provision of non-audit services by the auditor of a company in terms of section 90(2) of the Companies Act, 2008 and in addition to the prohibition contemplated in section 84(5), an appointed auditor must not perform related secretarial work for the company (Cameran et. al, 2016). As per the present case study the question arises whether Leo who is assigned to the audit of Precision Machinery for testing the internal controls of the cash payments system, is in the place of making impartial opinion regarding testing the internal controls of the cash payments system as he is the eldest son of the factory foreman of the client. This is the case of Audit independence (Cameran et. al, 2016). At the same time, it attracts as per Guidance on the provision of non-audit services by the auditor of a company in terms of section 90(2) that an auditor must not be a person related to a person who is an employee of the company. Self-review and familiarity threat may arise in this case and re-evaluation may be conducted on the part of auditor due to the close relationship between them or removing the staff from audit assignment (Wright Charles, 2012). Hence, when an auditor has an interest with the external parties it affects the decision-making process and this leads to tam pering of the independent decision. Hence, it is advisable that the auditor should not have any financial pecuniary with the company or any external party. Here professional ethics related to auditors independence is concerned. In this case there may be self-interest threat on the part of auditors of Chan Associates accepting Furniture of Classic Reproductions Pvt. Limited, a large furniture wholesaler that is currently experiencing financial difficulties. Chan Associates was also offered 25% shareholding in an unrelated listed company as thank you present as the furniture was only worth 50% of the balance. It should be maintained that the settlement of audit fees should be at par with the actual audit fee and not more than that. Area of risk, in this case, is financial interests which may affect audit opinion (Cameran et. al, 2016). The auditor should not have any financial interest as it destroys the independent decision and leads to big errors. References Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Cameran, M., Prencipe, A. Trombetta, M., 2016, Mandatory audit firm rotation and audit quality, European accounting review, vol. 25, no. 1, pp.35-58. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Fazal, H 2013, What is Intimidation threat in auditing? viewed 2 December 2016, https://pakaccountants.com/what-is-intimidation-threat-in-auditing/. Gilbert, W. Joseph J Terry J. 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