Silent Spring Essay - 918 Words

Silent Spring Rachel Louise Carson (1907-64), was an American marine biologist, and author of widely read books on ecological themes. Carson was born in Springdale, Pennsylvania, and educated at the former Pennsylvania College for Women and Johns Hopkins University. Rachel Carson taught Zoology at the University of Maryland from 1931 to 1936. She was an aquatic biologist at the U.S. Bureau of Fisheries and its successor, the Fish and Wildlife Service, from 1936 to 1952. Rachel Carson wrote 4 books including The Sea Around Us for which she was awarded the 1952 National Book Award for nonfiction. At the end of Rachel Carsons career she wrote Silent Spring, which questioned the use of Chemical Pesticides and was responsible for arousing†¦show more content†¦The over use of DDT, dieldrin and other pesticides eventually poisoned an entire world of living things. Silent Spring not only recognizes the severity of the chemicals usage but recognizes the effect of substance use on a community. It h elped people to look at the whole picture, to look into the future instead of the now. Carson helps to change this way of thinking by offering solutions to the existing problems. She helps to show that nature will take care of nature. Many times the best solutions are the introduction of other plants or animals. For many thousands of years man has been battling nature, when if he took a step back, he would see that if he just worked with it his problems could be solved. Rachel Carson helped many people to see this ideal and is partly responsible for starting the environmental movement that has become so apparent in todays society. There are many people that do not support Rachel Carsons findings about DDT. These people challenge her experiments and say that the results would have been worse had the controls not been manipulated. The direct effect of DDT may be different on all types of animals. What the people fail to notice that challenge her statements are the chemical bonds that are produced with DDT and other chemical substances. The significance of Rachel Carsons book was not the scientific accuracy but instead the position it took on DDT. Why this book is so recognized has nothing to do with the actualShow MoreRelatedSilent Spring Essay701 Words   |  3 PagesUp until the publication of Rachel Carson’s Silent Spring, DDT was widely considered a very effective and safe pesticide. Many had always questioned DDT’s safety but it wasnt until Silent Spring that people began to realize the harm DDT was doing to the environment, animals, and themselves. In her book Carson explains how DDT exploits the interconnectedness of nature and as a result was silencing not just the environment and animals-but humans as well. Three of the book’s chapters which in my opinionRead MoreSilent Spring Analysis1762 Words   |  8 PagesSilent Spring Analysis Silent Spring is a book that makes just about everyone think, except for the major chemical companies that it was attacking. This is definitely one book that help shaped how we look at the environment today and also how we approach it. Rachel Carson aimed for a book that was going to open peoples eyes to what really was happening and who and what was doing it. She nailed this right on the head, while the book was very technical when it came to talking about the details ofRead MoreSilent Spring By Rachel Carson1527 Words   |  7 PagesThe dominant theme of Silent Spring by Rachel Carson is the powerful and detrimental impact humans have on the natural world. Carson s main argument is that pesticides have harmful effects on the environment and lead to a loss of biodiversity and quality of life. Carson uses the pesticide DDT throughout the book as she examines the effects of pesticides throughout the United States. Though the majority of the book is focused on the effects of pesticid es on our ecosystem processes, she also touchesRead MoreBook Report on Silent Spring1394 Words   |  6 PagesINTRODUCTION In the book Silent spring written by Rachael Carson we find a picture of Carson s deep concept about the connection between nature’s equilibrium and the web of life that has been ruined by the uncontrolled use of insecticides which in turn affected the healthy livelihood of this earth’s creatures. Furthermore, she tells the readers of substitute techniques of achieving the same ends. The title of the book is enough to make us understand that it was a hint of a spring season with no birdRead MoreSilent Spring By Rachel Carson855 Words   |  4 PagesThe Obligation to Endure is taken from the book Silent Spring by the author Rachel Carson. This piece was written in 1962. It is a very richly worded excerpt, written with the intention of grabbing hold of the reader and opening their eyes to what she sees as a problem within the rise of humanity. The main focus of the topic is that the overuse of insecticides and chemicals which are not only a problem but also a detrime nt to man as well as nature. Carson makes a very effective argument, bringingRead MoreSilent Spring : A Book Review1810 Words   |  8 Pages‘SILENT SPRING’ – A BOOK REVIEW By Pratikshya Mahapatra (pm2535) â€Å"Pen is mightier than sword†- I think we all are aware of these famous words coined by Edward Bulwer-Lytton. Rachael Carson’s Silent Spring totally justifies the purpose of the metaphor word by word. Although they always get the critical judgments and are less celebrated, books sometimes bear the most significant role in changing the social atmosphere. Rachael Carson’s Silent Spring, which was published on 1962, exposed the potentialRead MoreSilent Spring by Rachel Carson Essay1451 Words   |  6 PagesRachel Carson constructed a summer hut on the Maine coast where as a marine biologist, she expected for plentiful time to witness the ocean’s complicated life in the perfect natural laboratory of seaside mid-Maine and write about it. Her book Silent Spring became the reagent for the foundation environmental awareness in the US. In her book, Carson puts light on the extensive and unfettered use of chemical pesticides like DDT, which until this time had been gushed over extensively from airplanes overRead MoreEssay on Silent Spring - Rachel Carson30092 Words   |  121 PagesSilent Spring Rachel Carson Online Information For the online version of BookRags Silent Spring Premium Study Guide, including complete copyright information, please visit: http://www.bookrags.com/studyguide-silentspring/ Copyright Information  ©2000-2007 BookRags, Inc. ALL RIGHTS RESERVED. The following sections of this BookRags Premium Study Guide is offprint from Gales For Students Series: Presenting Analysis, Context, and Criticism on Commonly Studied Works: Introduction, Author BiographyRead More The Power of Rachel Carson’s Silent Spring Essay1463 Words   |  6 PagesThe Power of Rachel Carson’s Silent Spring In 1962, Rachel Carson published Silent Spring and was greeted with a roar of protest and approval. After years and years of controversy and skepticism surrounding its argument, Silent Spring was and still is recognized as a perceptive warning of things in progress and things to come. The book set the stage for the first real and effectual environmental movement. In 17 chapters, many of which can stand alone as essays, Carson develops a deceptivelyRead More Analysis of Silent Spring by Rachel Carson Essay729 Words   |  3 PagesAnalysis of Silent Spring by Rachel Carson Review: This book was focused on the concern of pesticides that industries, along with us as individuals, have been dumping (both knowingly and unknowingly) into water. Carson was concerned that the chemicals which the farmers spread on their fields, and even the chemicals we use in our homes (among others), in the end, might come back around and harm us. The beginning of the book tells a story of a place, that was once so beautiful, turned dead

Should Retirement Be Discontinued Why Or Why Essay

At what age should a person retire? What level of activity is reasonable for society to expect of retired individuals? Given the changing demographics of the United States, should retirement be discontinued? Why or why not? At what age should a person retire? The decision to retire, and at what age is not one to be taken lightly. Each individual has to make this decision based on a number of factors. In an article, Martin, R, Beach, S (2012) reported that retirement is a decision that the so-called, â€Å"baby boomer,† will have to make soon. The baby boomers are those individuals that were born during the years 1946 and 1964, and would reach age 62 by 2008. They reminded us that this is the stage that this group can become eligible for Social Security retirement benefits. In the paper, the authors felt that the main consideration for retirement is whether one can afford to maintain a reasonable standard of living and the best quality of life for the retirement period. In making, this decision one must bear in mind that people are now living longer than before. Because people are living longer, they must have the income needed to live during this retirement period. In making this major decision, the authors explained, that the indi viduals must also factor in, the motion of continuing to work, and if they do, they will have to bear in mind that any income gained over the amount of $14,160 per year while receiving Social Security retirement benefits. Will see a reduction by $1Show MoreRelatedAuditing: Effective Internal Control1300 Words   |  6 PagesOut of Class Portion Due Monday, April 30, 2012 1. Listed below are four interbank cash transfers, indicated by the letters a, b, c and d, of a client for late December 20X1, and early January 20X2. Your answer choice for the next two questions should be selected from this list.   Ã‚   For each of transfers a through d indicate whether cash is understated, unaffected, or overstated by the transfer and provide a brief example of what could cause the situation in which cash is either understated orRead MoreGovernment Intervention Of The 1920 S1661 Words   |  7 Pages Government Intervention Sean Sackett ECON 561 October 23, 2017 Professor Maria Hamideh Ramjerdi â€Æ' Government Intervention Executive Summary Slide This presentation will reveal the reasons why government intervention was required in the 1920’s, and provide its evolution from its inception to current day challenges. The summary slides above will highlight various topics that will be covered in this presentation backed by supporting research and analysis. 1. â€Å"Describe the intervention andRead MoreThe Crisis Of The United Federal Reserve s Flow Of Funds1226 Words   |  5 Pagesthat is owed to the lender. Thus, interest is the foundation of credit card debt because of the constant variance. This is why time is the most crucial aspect of repaying credit loans. Interest is not a new discovery to society, yet consumers continue to utilize their credit cards. The average consumer will spend over $2,500 on interest annually. This statistic could be why 23 percent of those who possess a credit card admit to being appalled by their balance. Beyond astonishment, 70 percent of AmericansRead MoreLincoln Electric Culture Case Analysis916 Words   |  4 Pagesnonexistent except for retirement and Lincoln s organization culture supported on closeness, trust, percentage control and classless tone is one of the reason why its so prosperous. History and influence of ownership In 1895, John C. Lincoln took out his second patent and began to fabricate his improved motor. Establishing his new business with two hundred dollars he had earned designing a motor. John Lincoln rather than being a manager preferred being an engineer and inventor. That s why in 1907, he giveRead MoreAdult Learners : The Adult Learner : Neglected No More1618 Words   |  7 Pageslearning. Knowles also discovered that during his research. Adults are motivated to learn, which translates to an internal desire for self-esteem, curiosity, the desire to learn, achieve and the benefit of accomplishments. Lastly, Knowles wanted to know why people took on education after a long separation from school. The answer, the adult learner needed or wanted to learn something, and it had to be relevant to their individual needs and goals. (Lee, 1998) Adult Education 3 This papers focus isRead MoreAccounting 1011458 Words   |  6 Pagestime, the bonds have a carrying value of $52,355.    Record the early retirement of the bonds. (Omit the $ sign in your response.)    General Journal Debit Credit   Ã‚  Bonds payable        Ã‚        Ã‚  Loss        Ã‚        Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Cash      54,000      5.             Premium Pizza retires its 7% bonds for $60,000 before their scheduled maturity. At the time, the bonds have a carrying value of $63,008.    Record the early retirement of the bonds. (Omit the $ sign in your response.)    General Journal Read MoreCallaway Golf Case Anaylasis1555 Words   |  7 PagesCallaway Case Paper Position Statement Callaway Golf Company should change their focus and perception of marketing because their premium priced golf clubs do not match today’s hard economic struggles that average golfers are in as well as the changing golf culture that is threatening their sales. Callaway needs to focus on securing the customers that are loyal and who are true friends to their company. They can offer deals such as having discounts to customers that are repeatedly buying their productsRead MoreAre Americans ready to retire? No! Essay2481 Words   |  10 Pagesnot only not ready to retire, they are not confident in how much they have saved for their retirement years. There are several reasons for this lack of confidence. According to a recent study by the Metlife Mature Market Institute, more than half of adults age 45 to 70 nationwide (a full 53%) say they are behind in their retirement goals. The study also found that 13% of those who polled have no retirement goals and 7% have not yet begun to save money. The lack of knowledge of the stock market andRead MoreThe Affordable Care Act : Why The Law Was Passed And How The Coverage Works?1835 Words   |  8 PagesThe Affordable Care Act, does it affect the average consumer financially? My paper is going to ex plain what the affordable care act is, why the law was passed and how the coverage works. I will explain why so many people do not like the new law. I will also tell you what will happen if you don’t get insurance as mandated by the government. It will also explain the metal tiers and how people chose the plans based on premiums and doctors. The article from Amy Anderson DNP, RN, CNE says how this newRead MoreCase Study 1 Trader Joe s Keeping a Cool Edge 11936 Words   |  7 Pagessuch as Whole Foods, carry between 25,000 and 45,000 products; Trader Joe’s stores carry only 4,000.6 But this scarcity beneï ¬ ts both Trader Joe’s and its customers. According to Swarthmore professor Barry Schwartz, author of The Paradox of Choice: Why Less Is More, â€Å"Giving people too much choice can result in paralysis. . . .[R] esearch shows that the more options you offer, the less likely people are to choose any.†7 David Rogers of DSR Marketing Systems expects other supermarkets to follow the

Interview Free Essays

I interviewed Joe Neal, Deputy Probation Officer III, Mendocino County Adult Probation. I learned a lot about the Probation Officer’s job and Joe during my time interviewing him. Joe started his law enforcement career at a young age. We will write a custom essay sample on Interview or any similar topic only for you Order Now He did not go into much detail about his career start, but did tell me that he eventually ended up being a Juvenile Court Judge. He retired then went to work at the Mendocino County Sheriff’s Department. Due to the stress and shift work there he decided he would have more impact on people if he were in probation. He applied and went through the process and was hired. His goal was to help people turn their lives around and live drug and alcohol free productive lives. Although probation is also a high stress job, Joe said he would choose this profession again if he were younger. I asked him about his daily routine and job responsibilities. Case load seemed to be the majority of his day. Reading reports, petitions and distributing cases to the 65 probation officers in his office. I am told that a pre-sentencing report can take from 8 to 12 hours to complete. There are on average of 25 to over 100 that come in on a daily basis. On average there are from 70 to 100 cases per officer in our county at the adult probation office and 15 to 40 at juvenile probation. When I asked Joe about transfers or advancement, he smiled, almost laughed and simply said â€Å"No way. † He explained to me that in the economic crunch and with a lack of providers in our county, things are at a stand still. When the economy is not so bad, a transfer can usually take place on a case by case basis and are recommended by a supervisor. We got onto the subject on personal rewards of the job. Much like me, Joe takes great pride in helping people start their lives over on a positive drug and alcohol free path. Seeing people accomplish this he says â€Å"Is very rewarding. † I asked him about the hiring process and what it takes to be a probation officer. He asked me if I was sure this is what I wanted to do for a career. He handed me a rather thick packet of papers that describe how the hiring process takes place. In reading through it, I was very impressed at the amount of information the packet contained. The very extensive background checks, the lie detector process and personal life habits. Things like whether you have stolen a pen from work, paying your bills on time and a full credit history. The documents they need to verify your information and pages and pages of information on your previous addresses, jobs and family members, including step. It is started by applying and then applications are sorted by qualifications. There is a written exam with the State. Once the exam is passes, there is an Oral Board interview. A copy of your driving record printout, copy of current driver’s license, sealed copies of college transcripts, copy of your college diploma, social security card, birth certificate, release forms for verification of information provided, and a handwritten autobiographical history. Once that information is verified fingerprinting takes place. When you pass all of the background the next step is to be scheduled for a physical and a psychological exam. An offer of employment is contingent with passing the physical and psychological exam. I got the impression from this packet that if you are not a person who takes the time to keep your life in order, you can’t possibly help others learn how to either. I also noticed during the interview how short most of Joe’s answers were. I asked him why he didn’t elaborate on different questions, he told me that he learned a long time ago to get to the point quickly and you get the best answer from your questions. If they don’t have too much information to compute, you usually get an answer beyond â€Å"just because†. I noticed Joe’s office was very tidy and well organized. I didn’t ask how much time he spends filing or organizing, but with the case loads, I imagine he has to make the time after each task to be prepared for the next duty of the day. As I was walking out, I thanked him for his time and for all of the valuable information he gave me. He then informed me that he is now retiring and his time will be spent â€Å"Eating Bon-Bon’s† I left Joe’s office, headed home and thought about what he had told me. There is a lot of information to store for my future and to meet my goals. In the end, I have decided that, yes, this is in fact what I want to do. How to cite Interview, Papers Interview Free Essays The snowfall was tumbling down, and the winds jolted you with their quick and frigid entrance. Crossing the street on a day like this could be a real struggle for anyone; however for an elderly man with a cane It Is nearly impossible without any assistance. So the elderly man waited until one would approach him and kindly guide him across the street. We will write a custom essay sample on Interview or any similar topic only for you Order Now Over the course of him Alton, three people walked by; a policeman, a teacher, and a homeless man, however only one approached the elderly man. The first person to walk by the elderly man was the police officer. He was around 1 Inches tall and had a muscular build. Before the police officer walked by the elderly man, the police officer could tell that the elderly man needed help crossing the street. The roads were slippery, and the heavy snow was Impacting ones sight. However the police officer was already late for work, and by taking the time to help the elderly man cross the tree it would have made him even more late. Especially since the weather conditions were not in his favor. So the police officer crossed the street unattended, and the elderly man started at the back of his head with his sorrowful eyes. The 2nd person to walk by the elderly man was a teacher. The teacher just finished a meal at her favorite restaurant, and had to cross the street to get to her car. She looked at the elderly man and knew right away that he wanted to cross the street, however needed assistance. She thought for a second than came to a conclusion hat she herself could not help because she would already have enough trouble crossing the street herself. Someone else will notice and help him† she thought to herself. So she crossed the street unattended, and once again the elderly man stared at the back of her head with his sorrowful eyes. The third person that walked by the elderly man was the homeless man. The elderly man turned his head and saw someone approaching him. It wasn’t a police officer, or a teacher, however he saw someone with a ripped Jacket, torn Jeans , and sorrowful eyes approach him. Yes, this time the elderly man was approached by a homeless man, however unlike the police officer, or the teacher, he approached the elderly man. The homeless man asked the elderly man if he needed help crossing the street, and the elderly man replied with a soft â€Å"yes please†. So the homeless man crossed the street attended by and elderly man with Joyful eyes. The police officer, the teacher, and the homeless man all walked by the elderly man who was In need of help, however the only one that helped him was the man who was considered the lowest In society out f all of them. The police officer didn’t help him because he was going to be late for work, the teacher did not help him because she thought someone else would help him, and the homeless man helped him Just out of moral Integrity. Interview By sesame-madam Unexpected approach the winds Jolted you with their quick and frigid entrance. Crossing the street on a day it is nearly impossible without any assistance. So the elderly man waited until one waiting, three people walked by; a policeman, a teacher, and a homeless man, he elderly man was the police officer. He was around 5†³11 inches tall and had a slippery, and the heavy snow was impacting ones sight. However the police officer The 2nd person to walk by the elderly man was a teacher. The teacher Just finished a the police officer, or the teacher, he approached the elderly man. The homeless man homeless man all walked by the elderly man who was in need of help, however the only one that helped him was the man who was considered the lowest in society out him, and the homeless man helped him Just out of moral integrity. How to cite Interview, Papers Interview Free Essays What do you enjoy most about your job? What I enjoy most about my job is simply helping people get the physique that they desire. Nothing feels better than helping others, especially with something that you enjoy dearly. I’ve been into fitness just about all my life and I plan on doing it for as long as I physically can. We will write a custom essay sample on Interview or any similar topic only for you Order Now 4. Do you work in a â€Å"team† or â€Å"independent† environment? For the most part, work independently, because it is just me and whoever my client is for that time being on a one on one fitness session. It can be also considered a team environment because I am around my coworkers just about my whole shift. There are also other trainers here at my job, and sometimes we are working in the same area. 5. How does this style impact your work (meaning, working with others can be challenging, supportive, helpful, frustrating and working independently can be lonely, empowering, difficult? ) It is a little bit of both so it is fairly balanced, leaning more towards independent. I think independently is the best way for this field of work. When I am in the gym I like to focus on my goal or the person am trainings goal in this case. If it was more of a team environment they would likely distract me while am training my trainee. What do you like least about your job? What I least like of the job is a pretty hard question. I love just about everything related to fitness. If I had to say, it would probably be the salary. I could do with a higher salary, but I don t plan on working here forever and eventually I will move on up. 7. What was your major in college? Majored in Nutrition in college. After I finished I got my certification in personal training. After I save up enough from my current job I will then start my own private business and train and diet people for NP competitions. 8. Please describe your career path to this current job. My career path was first working as a sales associate at LA fitness, then after completing my major in nutrition in college, I got certified in personal training and it was easy for me to get the job here because I already worked there. Reflection My career path is to become a personal trainer, and eventually own my own chain of fitness gyms, similar to LA Fitness. It aligns with my purpose because it will give me a chance to help people, and help myself at the same time. It is a win win career path. Nick, the individual I interviewed who is employed at LA Fitness has been employed in that career for 3 years now. He is the head of the fitness department and specializes in personal fitness. The path he took to get to where he is at now is pretty much how I envisioned it myself, even though he is not at his goal yet. Him working already at LA Fitness gave him the opportunity to secure a personal training job there, and also to be the head Of that department. Am now more interested than ever in this field, even though he made a good point about the salary not really being up to par, but I plan on owning my own gyms so it will increase within time. How to cite Interview, Papers Interview Free Essays Unless you are fascinated by the rich variation in human experience, qualitative interviewing will become drudgery† â€Å"If participant observation means ‘walk a mile in my shoes’, then in-depth interviewing means ‘walk a mile in my head† Interviews as conversations with a purpose conversational style but interviews are not naturally occurring conversations he interaction is one-sided the interviewer has an agenda interviewing requires skills the interaction is recorded Types of interviews There are at least 3 major types of interviews: 1. The standardized (formal or structured) interview 2. The unsubstantiated (informal or nondestructive) Interview 3. We will write a custom essay sample on Interview or any similar topic only for you Order Now The compartmentalized (guidedsemistructured or focused) interview Standardized interview The standardized interview uses a formally structured schedule of interview questions. The interviewers are required to ask subjects to respond to each question. That all the questions have been worded in a manner that allows subjects to understand clearly what they are being asked The Unsubstantiated Interview In contrast to the rigidity of standardized interviews, unsubstantiated interviews do not utilize schedules of questions. Interviewers must develop, adapt, and generate questions and follow-up probes appropriate to the given situation and the central purpose of the investigation Complementarities interview This type of interview involves the implementation of a number of predetermined questions and/or special topics. These questions are typically asked of each interviewee in a systematic and consistent order, but he interviewers are allowed freedom to digress. Four types of questions 2. 3. 4. Essential Questions Extra Questions The row-Away Questions Probing Questions 1. Essential Questions C] Essential questions exclusively concern the central focus of the study C] They may be placed together or scattered throughout the survey, but they are geared toward eliciting specific desired information 2. Extra Questions [l Extra questions are those questions roughly equivalent to certain essential ones but worded slightly differently C] These are included in order to check on the reliability of responses (through examination f consistency in response sets) or to measure the possible influence a change of wording might have 3. How to cite Interview, Papers

Contingent Liabilities in Audit and Assurance

Question: Discuss about the Contingent Liabilities in Audit and Assurance. Answer: Introduction: As per Section 240 of the APES 110 Code of Ethics for Professional Accountants, accepting of commission or such other fees creates a self-interest threat to objectivity and professionalism as well. The auditor in order to ensure that accepting commission due to referral is under the professional ethics, he should ensure that the client is made aware in writing about such an arrangement, how the fees is being calculated and the identification of the dealers and such other third parties (APESB 2010). In the said case, it is a violation of the ethical code if the same is not informed to the client by Peter Harmon about the 10% commission that he is entitled to receive from Computer Services Limited. He should give the said intimation in writing. Further since it is not related to the Assurance Engagement the said arrangement does not create any self-interest threat. David Smith had referred clients to Allied Insurance without letting them know. The said act was in violation of the Accountants Code of Ethics. Until and unless it is the requirement of the law, a professional has no right to disclose the information about the clients to any third party without the permission of the client. Disclosing of information about the client for the personal benefit of the professional or a third party should not be done without the prior consent of the client (ethicsboard, 2012). Thus in the said scenario, David Smith should have taken permission from all his clients before disclosing the data to Allied Insurance. The said situation is unacceptable and is in violation of the independence of an auditor as per APES 110. An auditor should ensure that the input of data of the client should not be done by the members who will be involved in the audit of the accounts of the clients since it defeats the very purpose of independence of an auditor. However the same can be done only after obtaining permission from the client about the same and even after the permission is obtained in writing the auditor should ensure that the work is overviewed by the other independent member of the audit firm. Thus the staff of the audit section can assist in the input of the data of the audit clients and also be involved in the process of audit but only after due permission. If not then the same would be in contradiction to the code of ethics. Lastly the audit firm should get the work done by the auditor reviewed. As per Section 250 of APES 110, whenever an auditor or such other professional seeks new task via advertising or such other form of marketing, then there may be a situation of conflict with the essential principles. Thus while conducting such a marketing, he or she should not bring disrespect to the profession or such other harm to the reputation of the profession. He should not make comparisons with the work performed by others. Thus in the said scenario Barry has been sending her firms literature on a monthly basis with regards the management capabilities that their firm possesses in order to obtain the said work that William has outsourced to somebody else. The same is being done in an unwanted manner which brings disrepute to the said profession. Thus as per Section 250, Barry should not do such an act without the permission of the client. As per Section 290.146 of the APES 110, if a partner or employee of the audit firm acts as a director or officer of the same company then it tantamount to creating a self interest threat and self review threat. The threat could be to such a level that it would be difficult for the company to safeguard itself from any issues. Even if the director would be in a honorary position yet the same could create a significant threat on the audit engagement. Thus if Katrina NG is to act as a director also then she would have to resign from the audit firm. In the said scenario Peter Beattie is performing various other non-audit services as well along with the audit services to the same client. This generally poses a threat to independence, objectivity and integrity as well. First and foremost, Peter should resign from the services as an auditor if he is to perform the other non-audit services of the same client. Secondly if he is to perform both the services, then as per the provisions of the Combined Code of corporate governance, the audit committee which is a representative to the owners of the company should conduct a regular vigilance of the non-audit services. The audit committee should be convinced of the fact that the independence and objectivity of the auditor is maintained and the same is not compromised(icaew.com, 2012). Further Peter should ensure that whenever the owners want they can have an access to the non-audit services being performed by the auditors. In the said situation there has been a violation of the Accountants Code of Ethics. An auditor cannot solicit work via advertisements which are colourful, containing details of its staffs and showing comparisons with other auditors as well. Also mentioning thins such as help clients gets higher tax deductions than all others in the district is also unethical and against the code of ethics. They can give advertisement in the journals and newspapers of the respective institutes for seeking work. Further as per Section 250 of the APES 110, the same also entails to a threat to the compliance with the fundamental principles as well. A self interest threat is said to arise if the professional work is marketed and advertised in a manner which is not in line with the principles. It would also bring disrespect to the profession if the member of the institute or a professional makes exaggerated claims or unsubstantiated comparisons with the work of other members and professionals (cpaaustralia .com, 2014). As per Section 191 of the AICPAs Code of Conduct, the auditor is entitled to continue to perform the audit of the current year if the previous years fees is unpaid but is not liable to issue the report until and unless the previous dues are cleared. Thus in the present scenario, David Cheadle has not violated the Accountants Code of Ethics by starting the audit of the current year without receiving the dues for the last year (cpa-scribo.com., 2012). However the auditor should ensure that he does not issue the audit report until and unless Nestree Limited clears off all his dues. The main issue with debtors ledger is whether the balance shown in the books of the client is correct and in confirmation with the said customer or not. Confirmation is often obtained by the auditor from the customers so as to reassure oneself about the accuracy of the amount reflected in the clients statements. More importantly, the customer confirmation of major customers is a must. However sending or asking for a confirmation is not compulsory and is purely a decision of the professional whether to ask for the same or not depending upon the experience of the auditor with the client. Mainly an auditor needs to satisfy himself with three main things i.e. the transactions are authentic, the balance is correct and provisioning are correctly done for the amount which seem to be uncollectable. But in case the confirmations could not be obtained by the auditor he can adopt alternative methods so as to gain necessary evidences to the sanctity of the customers balances (PCOAB, 1998). Thus in the present scenario the auditor will not give any adverse opinion since even if he could not obtain confirmations from the major clients, he was able to satisfy himself by adopting various other alternative methodologies to confirm the balances of the major customers. Thus he would give a positive opinion about the balance of the customers accounts in the clients financial statements that they reflect a true and fair view. As per ASA 200, an auditor should conduct an audit of the financial statements of a company or a firm independently. It is there duty to conduct audit of the financial statements, especially those items which make up to more than 5% of the total expenses or the assets and liabilities. Further if they find any area of suspicion then they has full authority to probe into that area also. Thus they are to give a positive opinion on the financial statements of a firm only after obtaining reasonable assurance of the fact that the statement of accounts is free from any material misstatement. However in the said scenario the opinion stated by the auditor will be adverse. Simply because the property plant and equipment contribute to 20% of the total assets of the firm and also is a revenue generating asset and the client is not allowing the auditor to observe the said asset physically. Further to this the auditor would need to check the asset for impairment and if there has been any additions . Also if any additions have taken place then they need to check whether these additions are accounted correctly and the assets are not recorded incorrectly in the financial statements of the firm (auasb.gov.au., 2015). However since the client is not allowing for the same, the auditor can try for other alternatives to satisfy himself before giving his opinion on the same. If he is still not satisfied then the auditor should give an adverse opinion with regards the restrictions imposed on them by the client and how their independence in the conduct of their professional work was hampered due to the same. This would also safeguard them from any kind of legal implications from the institute in case of any bankruptcy of the client. If there is a contingent liability present then the same becomes a very important item for audit for the auditors. Auditors are required to apply recognition, measurement and disclosure criteria as per the accounting standards codification. The disclosure of contingent liability therefore becomes very important as these are such future expenditure which might occur in future and have a significant impact on the financials of the company. Thus there disclosure would make the shareholders and other readers of the financial statement aware of such an expectation. Further the audit of the contingent liabilities is also important as it is there report which is relied and trusted by the outsiders. They should be vigilant over the undisclosed contingent liabilities and take necessary steps to correct the said errors and mistakes and thus disclose the data (Ross, 2015). Therefore even if the management is not of the opinion of disclosing the same, the auditor should ensure that the same becomes a part of the notes to the financial statements. If the management does not permit for the same then the auditor should give an adverse opinion about the same. Even if a significant proportion of sales is in cash, the company or the firm should have maintained adequate records of the same. Without the same it becomes difficult for the accounts to get audited. Since the auditor cannot conduct any kind of audit test to assure about the sanctity of the transactions, he is to give an adverse opinion stating that the audit test could not be conducted in its true sense and hence no opinion can be formed about the performance of the company. Therefore the opinion is as such not adverse but neutral. Therefore in the present scenario the retailers accounts cannot be audited. While taking up audit of a new client, the auditor should verify the opening balances. If the client is not giving the same and the auditor seems to be satisfied that there is no material misstatement even then he should give an adverse opinion that he could not check the opening balances since the same was not made available by the client. Every company and firm of Australia should prepare their accounts as per the Australian Accounting Standards unless otherwise for some exceptions stated in the standards. However in the said case the auditor should highlight the said issue to the client and request him to prepare the same as per the accounting standards. Even then if the client does not agree to, then he should give an adverse opinion and state the fact that the accounts are not prepared as per the Australian Accounting Standards. In the particular scenario the auditor should ask the client to value its inventory as per the stated method in the accounting standard before auditing the said inventory. However if the client does not agree to then he should mention the same in the report and thus give a negative opinion. In the said scenario since the auditor is satisfied that the there is no material misstatement as on the date of audit and that the company had no issues with regards the going concern for the year under audit, yet should ask the client to prepare the accounts on cash basis since as on the date of audit the going concern was questionable. Thus the auditor should give an adverse opinion with this regards. References: APESB, (2010), APES 110 Code of Ethics for Professional Accountants, Available at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf (Accessed 10th January 2017) auasb.gov.au., (2015), Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with the Australian Auditing Standards, Available at https://www.auasb.gov.au/admin/file/content102/c3/ASA_200_Compiled_2015.pdf (Accessed 10th January 2017) cpaaustralia.com., (2014), An Overview of APES 110 Code of Ethics for Professional Accountants, Available at https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf (Accessed 10th January 2017) cpa-scribo.com., (2012), CPA Independence When Prior Year Fees Have Not been Paid, Available at https://cpa-scribo.com/cpa-independence-when-prior-year-fees-have-not-been-paid/ (Accessed 10th January 2017) ethicsboard.org., (2012), Revised Code of Ethics Completed, Available at https://www.ethicsboard.org/projects/revised-code-ethics-completed (Accessed 10th January 2017) icaew.com., (2012), The provision of non-audit services to audit client, Available at https://www.icaew.com/en/technical/ethics/auditor-independence/provision-of-non-audit-services-to-audit-clients (Accessed 10th January 2017) PCOAB, (1998), AU Section 330, Available at https://pcaobus.org/Standards/Auditing/pages/au330.aspx (Accessed 10th January 2017) Ross, S., (2015), How important are contingent liabilities in an audit?, Available at https://www.investopedia.com/ask/answers/052215/how-important-are-contingent-liabilities-audit.asp (Accessed 10th January 2017)