Does Technology Make a Difference? Essay

In Port Jackson, the principal British settlement of New South Wales showed up. At the point when the settlement showed up in January 1788, they went over Aboriginal individuals who were known to angle around Port Jackson. Starting today, there is supposed to be more than 580 species that live in the waters around Port Jackson. The Aboriginal individuals had been angling in these regions sufficiently long to make fish a piece of their eating routine. At the point when the British carried their state to Port Jackson, they figured out how to likewise make fish some portion of their eating routine. Native individuals utilized the assets around them to make gear and transportation to angle. They made lances for individuals who might angle from the shore, and made little kayaks and fishhooks out of shells for the individuals who needed the test of getting greater fish. At the point when the British perceived how these individuals would get their food, they brought over fishhooks made of metal, nets and vessels that were a lot bigger than the kayaks. Presenting new and better innovation in a domain is rarely simple. This article talks about the significant issues to comprehend, the great and the awful of innovation. Acquainting another innovation with a more established technique made the matter of angling blast, which was useful for the two sides. With the British acquiring their strategies carried more fish for the individuals to eat, with the expansion of what the Aboriginals would get toward the day's end. Additionally having the new innovation, there was a more extensive assortment of new fish that couldn’t be gotten with the old techniques. It additionally helped the Aboriginals convert to utilizing the strategies that the British utilized in the wake of perceiving the amount more fish they could get in a day. Be that as it may, such as everything new to individuals, it caused the Aboriginals sort of abandon their strategies as far as possible, just to stay aware of the British. Sooner or later the Aboriginals would begin dealing with the British pontoons to gain a level of the fish they would all catch every day. The British would likewise exchange a portion of the fish they had gotten for gear from the Aboriginals. Furthermore, following two or three years of mass angling, the two gatherings would fall into the issue of overfishing and contamination from business fisheries. All in all, I thought this entire article was intriguing to me, yet there was a couple of things that stood out more than others. It is mind blowing to hear that simply alone, Port Jackson has more than 580 species. I generally realized that there is many various types of fish, however to believe that there is more than 580 at Port Jackson and afterward consider how we can’t swim to the base of the sea to find what lives possibly down there makes you wonder if any of the legends we’ve heard as youngsters could be valid. There could be a wide range of precursors of fish or other living things where it counts there; they may have survived old history. The other fascinating thing I read was pretty much all the fish bones. I realize that when things bite the dust they abandon bones, yet to consider fish bones enduring that long is insane. At the point when we cook angle and eat them, you see their bones and how little and delicate they are, and to imagine that some fish bon es can keep going for a great many years it’s astounding. Despite the fact that I thought this article was exceptionally fascinating, there were a couple of things that were somewhat hard for me while perusing. I truly appreciate finding out about the methods of archeologists and anthropologists, however when I read articles like this I make some hard memories following what the writer is stating a result of the entirety of the unusual, logical names they provide for fish, creatures or even individuals. I realize that it is exactly how things are named in the science world, I’m just curious about all the terms yet, thus I get confounded once in a while. Additionally I get baffled constant about how they discovered such a great amount of data about a specific thing when we didn’t live in those days. I think it is astounding how they find such a great amount of data from something so little, similar to a fish bone, and yet its staggering in light of the fact that dislike bones, rocks, trees, or different things that they study a ccompany guidelines. Furthermore, I think these things are the explanation I am so entranced with this profession. For archaic exploration, this is a significant article to clarify that what they do is significant. Archaic exploration to me is a significant piece of our lives. In the event that it wasn’t from them, I wouldn’t have had the option to take in things about our past from this article. We find out such a great amount about our pasts and that causes us with our future on account of the examinations that archeologists do, as in the article. It’s due to them that we can realize that the Aboriginal individuals need to change over to another technique for innovation as a result of the British. It likewise causes us comprehend what the living resembled at Port Jackson during that timeframe, which additionally comprehends what sort of plants and creatures and fish lived during that time. Which has a final product to help clarify the change how the fish we think about today are distinctive here and there from the past fish, however realize that today’s fish originat ed from the past. It’s something very similar with people, they contemplate and do trial of human stays from a great many years to show signs of improvement comprehend of where we originated from, and what we used to resemble or how we went to the highlights that we have today. All in all, this article has given me a great deal of new data that causes me comprehend our pasts somewhat better. Simultaneously, it likewise encourages you open your eyes somewhat more in light of the fact that in today’s world, we have innovation change constantly and we are only all so use to it that we don’t truly perceive the amount it truly transforms us or even how it impacts all of us. Thinking back to the 1780’s I comprehend and acknowledge how terrifying change can be for individuals or provinces. It would be quite startling for a settlement to move to a spot you’ve lived and bring these new techniques that help and hurt your way of life simultaneously. What's more, today we don’t as a rule have those emotions or stresses since we are so use to change that we demonstration like it’s nothing. It is likewise stunning how we can take a gander at ancient rarities or bones from an earlier time, similar to fish and we recognize what sort of fish they are and quite a while in the past they had passed on. Perusing articles like this simply is astonishing to me since you generally wonder how we got to where we are today, or where did we really originate from and for what reason do we have comparative highlights from a lot of various well evolved creatures.

The Cost of Illegal Immigrants in Texas Research Paper

The Cost of Illegal Immigrants in Texas - Research Paper Example This statement is a concentrate from the Dallas Morning News, which inspected the money related impacts of the unlawful foreigners in Texas. This estimation was done for the benefit of the a great many citizens who were paying intensely in charge dollars for the nearness of unlawful workers dwelling in the state. The motivation behind why this issue is particularly noticeable in Texas rather than the other forty-nine conditions of America is that this state is arranged in the south of the nation. Because of its area, it is close to Mexico, and therefore Mexicans unlawfully emigrating from their own territory regularly settle down or take shelter in this state. Along these lines, there are a huge number of such unregistered migrants dwelling in the territory of Texas, the expenses of which are paid for by the citizens and lawful occupants of Texas, just as the legislature mindful. The motivation behind why the nearness of these unlawful settlers ends up being such a money related test for the legitimate residents of this state is that they devour the open merchandise, which the administration gives to the inhabitants of this nation. The US, being a created nation, gives a few such products to its residents, for example, wellbeing, instruction, and safeguard. These are largely open products, which it gives to each resident of the nation. These expenses are particularly unmistakable concerning social insurance costs, which these illicit workers cause. â€Å"The Texas Hospital Association has assessed the yearly expense of uncompensated consideration to unlawful foreigners at about $400 million a year†.... Likewise, as referenced in the news separate over, these costs remembered the expense of 66,000 births for one year, which makes up an enormous extent of these expenses. These administrations anyway are not totally liberated from cost for these residents. The administration funds them utilizing the duty dollars that these residents themselves pay out of their own wages, as both immediate and backhanded duties. Be that as it may, just the legitimate residents of the nation pay direct charges on their pay, as they are the main ones of whom the administration has a record. Hence, this considers tax avoidance by every one of those unlawful residents who dwell in the district without the consent or information on the administration. They don't pay direct charges on their earnings, and along these lines abstain from paying the legislature for all the previously mentioned open great and administrations that it gives to them. As such, they can profit these administrations free in any event, when they are not the ones paying for them. The legitimate residents who are citizens, bear the entire expense of such products and enterprises, in any event, when there are a huge number of other unlawful shoppers present. Hence, this is an overwhelming money related weight for the citizens to manage, since they pay not only for themselves, in this way seriously testing the tolerance of these decent residents. Besides, because of the land area of the territory of Texas, it is particularly defenseless against this issue. Another cost that these residents pay due to the nearness of these unlawful outsiders is the interruption in peace, which they cause. Their essence is frequently joined by a few offenses, which incorporate thefts and medication dealing. This is a huge drawback for those residents who keep the law and trust in tranquil and

Essay Samples of Staying on Track For Graduation

Essay Samples of Staying on Track For GraduationIt can be hard to stay on track for graduation. With school, work and the added responsibility of raising a family, it can be hard to stay on track with all three. Keeping up with all the rules can also be difficult, especially if your grades fall below the required standards. One way to stay on track is by applying essay samples of staying on track for graduation.As previously mentioned, one of the main things that hold back students from getting good grades is being procrastinating. If you want to stay on track for graduation, you have to stop doing things that make you procrastinate. Write a lot of essays, focus on your schoolwork and schedule, and pay attention to how your grades look.To keep you writing assignments organized, create a journal or a notebook. This will help you plan the school year and keep track of time. All the schoolwork is just one section of your journal and it can help you stay focused and organized. On the oth er hand, the student journal will help you plan the holiday trips and it can also help you keep track of your grades and what you need to do to get back on track for graduation.When you are writing the final essays, be sure to read through them several times over. Sometimes a small error may only cost a few points in the essay, but can add up to a big dent in your grade. If there is something wrong with a concept, ensure that you have someone else help you write the essay. The essay is the first thing that a prospective employer reads so it should be written well.It might not seem like it, but there is usually bad news in every class. To avoid this, have your syllabus and textbook handy so that you can look at them when they are needed. Gettingthe syllabus in front of you before you begin your assignment will keep you from having a blank paper, which can be disastrous for a reader.Lastly, as important as it is, make sure that you take the time to discuss your extracurricular activit ies with your instructor. They are often very important and can be the difference between a stellar grade and a low grade. Always make sure that your instructor knows that you appreciate the time and effort that you put into their course.Remember, staying on track for graduation is only possible with patience, good study habits, good grades, good writing skills, and good communication skills. Your instructor is a resource as well, so you might consider sharing what your experiences have been in the past semester. In addition, your instructor can be a resource when you are trying to work out what type of college program you want to attend.It is imperative that you are prepared for all of the major tasks that will be placed upon you when you get to college. If you know that your grades need some extra attention, a workbook, and essay samples of staying on track for graduation, you can save time by doing it yourself. All that is left is for you to take action and make sure that you kee p up with all of the basic assignments.

Analysis Of The Documentary The Untouchables - 847 Words

PBS Frontline Documentary â€Å"The Untouchables† The PBS Frontline Documentary, â€Å"The Untouchables† produced by Martin Smith details how those responsible for the 2008 financial crisis, caused by the failing of multiple mortgage backed securities that were fraudulently cobbled together with very lax oversight, were never criminally indicted for their actions. Part of the explanation from the Justice Department was that they were afraid that aggressively pursuing the presidents and vice-presidents of the banks involved in the fraudulent mortgage backed securities would make the banking industry even more unstable. This was something that they were very reluctant to risk, since so many banks were already beginning to close. In the documentary,†¦show more content†¦I appreciate that the banking sector is vital to the strong health and growth of our nation’s economy and directly affects each of us, however, many of these financial institutions took the funds and immediately paid out senior executive bonuse s instead of using the money to back loans to the public. These executive bonuses were public record and created a massive outcry from the taxpayers, but even this seemingly greedy use of power was overlooked by the federal and state governments. Another reason that prosecuting officers of corporations is fundamentally difficult is because a corporation is considered legally an entity or â€Å"person† in itself. As such, the corporation as a whole, commits the crime but you cannot really lock up a corporation. However, if you can pinpoint gross financial wrong doing, what is referred to as â€Å"white collar† crime, being done by a specific officer of a corporation, then that individual may be prosecuted for his or her actions. Furthermore, every corporation is chartered to make profits for shareholders, whether they be stockholders, employees, suppliers, or any other bone-fid person with a stake in the success of the corporation. So, were the officers and employees committing a crime, or being greedy with regardsShow MoreRelatedJohn Dewey and his Idea of Learning Essay1906 Words   |  8 Pages Experience and Education portrays John Dewey’s critical analysis of the traditional and progressive education system. He believed that people, no matter their age, did not have an empty mind, waiting to be filled with the knowledge schools offered. Alternatively, he pushed a method of learning where students organized information based on facts by expanding on previous knowledge; such a situation implies that teachers must create an environment as to foster such an experience. Thus, the challengeRead More Television Violence Essay3780 Words   |  16 Pagescalls for stricter controls on the depiction of violence in programmesquot; (Gunter and McAleer 1990:92). Exactly how much violence is there on television though? Many cultivation theorists have studied this, acquiring data in the form of content analysis. They agree on a definition of a violent act, for example Gerbner in his study used the definition, quot;an overt expression of physical force against self or other, compelling action against ones will on pain of being hurt or killed, or actuallyRead MoreMass Media and Development6595 Words   |  27 Pagespresent communication resources, including the modem and traditional media, and analysis of the variety of present communication structures. Such an inventory should also include the study of the audience, its communication consumption patterns, etc. Critical analysis of the present communication politics (or lack of the same), including such considerations as ownership, structures,decision-making, etc. Critical analysis of the communication needs of each soCiety, especially, inrelation to the existingRead MoreSmall and Medium Enterprise12633 Words   |  51 Pagesthe new government packa ge is accompanied by reworked guidelines from the Reserve Bank of India on the debt restructuring mechanism for SMEs with outstanding of up to Rs 10 crore. This can help banks assess the SMEs, which they now perceive as untouchable. According to the RBI guidelines, banks could decide the acceptable viability benchmark, consistent with the unit becoming viable in seven years and the repayment period for restructured debt not exceeding 10 years. 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Analysis Of George Wilson s God Freaking Idiots

God, Freaking Conformists (A constructed response to a quote by Colin Wilson) Conformity is a thing that most people succumb to unknowingly. A quote by Colin Wilson describes those poor souls as follows, The average man is a conformist, accepting miseries and disasters with the stoicism of a cow standing in the rain†. This quote could be interpreted as an insult of man and their cowardice, but if you look past it and think about the context of the world the quote is applying it becomes a massive discrediting of all that man stands for. The quote looks past the trivial little man and looks more so at the center of this damned society. This quote looks to denounce three major systems that perpetuate a constant stink of society breaking conformity. Those three horrendous breeding grounds of conformity are as follows, organized religion, patriarchal society, and the educational system. Organized religion is the end all be all source of the plague that is conformity. Ever since the dawn of the first organiz ed religion man has felt the pressure of his traitor’s brothers to not think for himself and just take what this new religion is telling him to do. This new religion and could tell this man to kill his first born for his god, and without thinking he would do if for the good of his lord. Does this man want to do this? Well, he has been so indoctrinated by his peers and his society that you should be a faithful man and listen to your god. This man’s mind would be so clouded

Greek Architecture - 1563 Words

The Greek culture has had a huge impact on the history of the world. There is something Greek in almost everything, especially in the worlds architecture. Greece no longer had one king, so they focused on building temples for their gods. Architecture began small and plain but evolved into impressive pieces of art. As time passed from the Archaic period to the Hellenistic period, the people of Greece developed a type of formula for their buildings and their pieces of art. In Ancient Greece, religion dominated their life, so it is understandable that their architecture would be dominated by their religion. Before Greece became many different city-states, they had kings, and they would build a room called a megaron to show they Kings†¦show more content†¦They didnt want a column in the middle because than you would have to walk around the column to get into the temple. The most common temples would be called hexastyle because it would have six columns in the front. If th ere was four columns across then it would be called tetrastyle or eight across would be called octastyle. Another way to classify a temple is how the columns are distributed. When a temple only has a row of columns on the front and has end walls, it is called in antis. If the temple has a row of columns on the front with no end walls, it is called prostyle. If a temple has a front and back portico with columns, it is called amphiprostyle. The most famous Greek temples would be considered to be peripteral, meaning that it has columns all the way around the building. The Greeks had a certain formula on how many columns would go on each side of a peripertal temple. They would take the number of columns in the front portico and multiply it by two and add one. If your temple was hexastyle and peripertal, than there would be thirteen columns on each side ( 6+6+1= 13). The Greeks had developed a type of formula when it came to the construction of a temple. There is not a major difference in architecture between the Archaic period and the Classical period. During the Archaic period they began to use stone instead of wood. Some of the most preserved remainsShow MoreRelatedThe Architecture Of Modern Greek Architecture Essay2233 Words   |  9 Pagescomprehend the history and mechanics of Classic Greek engineering with a specific end goal to completely value its frame, capacity, and excellence. â€Å"Ancient Greek architects strove for the precision and excellence of workmanship that are the hallmarks of Greek art in general. The formulas they invented as early as the sixth century B.C. have influenced the architecture of the past two millennia† (metmuseum.org). 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Even when one is browsing through the World Wide Web can many uses of older art and architecture be seen, as with the example shown. This image was found on the internet at the American Express homepage (http://www.americanexpress.com/student/), which functions as a resource for college students to findRead MoreAncient Roman And Greek Architecture1275 Words   |  6 PagesModern Architecture around the globe had been influenced by ancient Roman and Greek architectural. Although both ancient Romans and Greeks are recognized for their innovations in architecture having both constructed a variety of buildings and structures that can still be appreciated today, they appear to have concentrated mostly on the creation of temples which at first sight seem similar but in reality they each diverged and had their own identity and s erved for different purposes. 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Audit - Assurance and Compliance Client and Third Party

Question: Discuss abot theAudit, Assurance and Compliancefor Client and Third Party. Answer: Introduction The main aim of this assignment is develop deep insight about liability of auditor both towards client and the third party associated with it. Along with this, it also describes about auditors independence whether actual or perceived. Independence of auditor is fundamental to the conduct of quality and effective conduct. Moreover, the assignment also includes description about some cases related to auditors independence. Liability of Auditor towards Client and Third Party Auditors are primarily responsible for the preparation and presentation of financial statement and they are required to perform 100% check over all the items recorded on the account. Along with this, the main role of auditor is to develop qualified audit system containing effective control that protects company against all frauds and mistakes. It is also required by auditor to review financial statement of company in a systematic and appropriate manner informing the company about actual position of its financial statement. Moreover, it is the duty of auditor to inform companys management of any irregularities enclosed with financial report of the company (Plessis, et al., 2010). It is also the responsibility of auditor not to show negligence at the time of working for client and the third party linked to the client. Auditors are also liable to perform their duty with diligence and expertise. Furthermore, negligence is defined as wrongful or careless behaviour that cause breach of duty of care and contractual duty. In case of negligence, auditors can be held liable for the loss or damages suffered by third part associated with the client. As auditors owns a duty of care towards third party for damages or loss incurred as a result of negligent misstatement of the financial reports (Latimer, 2012). In the given case, audit firm King and Queen negligently conduct audit of Impulse Pity Ltd. The auditor gives error free report in 2012 without adequately reviewing the financial statement of the company. As a result of this negligent act, third part EFL provides loan to Impulse Pity Ltd by relying on the report provided by King and Queen (auditor). Therefore, in this case King and Queen are liable to reimburse loss suffered by EFL. As the auditor owned duty of care and he breached that duty and due to that breach loss or damages are suffered by the third party. Similar decision was given by court in case of Columbia Coffee Tea Pty Ltd v Churchill, in this case the Supreme Court of New South Wales held auditor liable towards third party in the condition where there is assumption of responsibility. The facts given in this case explain that an investor brought a case against auditor for the losses suffered by him due to relying on misstated financial report (Barker, 2015). In the given report the debts of the company are understated. Therefore, the court held auditor liable to reimburse losses incurred by investor and the auditor is not only liable towards audited company but also towards third party associated. According to laws of Australia and Auditing standards, the auditor is only liable towards the client and to the third parties associated with the client that takes decision on the basis of reported presented by the client. The auditor will be held liable if any damages of loss incurred to the third party because it is the responsibility of auditor to accurately review the companys records and as a result of auditors negligent act losses incurred to the third party. Moreover, an auditor is not held liable to reimburse the losses or any damage to the third party if there is absence of contractual binding relation between the third party and the client. Furthermore, if special relationship exists between the third party and the auditor then in case the auditor can legally protect its position from being liable to third party. In case of special relationship, if third party linked to the client takes auditors advice regarding overall performance of the company and even after taking advice, the third did not consider it in taking decision regarding the client (McLaughlin, 2015). Then in such a case the third party has no right to take legal action auditor for getting reimbursement of damages or losses. In the given case, if EFL had written to King Queen looking for advice that they intended to give loan to Impulse and were relying on the 2012 audited financial report to assist them in making their decision, then in such condition the auditor will be held liable. But, if the auditor inform the EFL about the real financial condition of the company and after that EFL take decision to grant loan to Impulse on the basis of presented financial report. Then in such condition EFL has no right to file case against the auditor for getting reimbursement of losses. Caparo Industries plc v Dickman, In this case the liability of auditor is limited to reimburse economic loss suffered by third, if that party takes decision by relying on the presented audited report. The facts given in the case explains that Caparo(investor) takes investing decision on the basis of facts presented in the companys financial statement (Monaghan, 2015). But the auditor was neither aware about the existence of Caparo nor the purpose for which the financial statements were used by the company. Then in such case, no duty of care was owned by auditor and therefore was not liable to reimburses third party for damages. Auditors Independence Independence can be defined as the foremost mean by which an auditor demonstrates that he/she can perform the respective work in an objective manner. The primary objective of an audit is to provide expert or independent opinion to the shareholders and to ensure that whether the companys annual account represents fair and true view of companys financial position. Along with this, it helps to identify that whether facts presented in financial statement are sufficient to be relied in order to take accurate investment decisions. Therefore, independent auditor can be defined as certified public accountant involved in examining the financial records and business transactions of a company (Richardson, 2012). The concept of independence of auditor is fundamental to the conduct of quality and effective audit. Along with this, high degree of auditors independence helps to enhance credibility of financial statement and independent audit report will be accepted and respected by all the companys stakeholders. The primary responsibility of an independent auditor is to provide clear picture of companys financial position to all its stakeholders. Therefore, the independent audited report present by auditor is important for all stakeholders in the organization (Needles, et al., 2013). It is important for companys management to identify the reasons of losses so that they can take effective measures to control it. Along with this, it is also important for lenders, investor and creditors to identify the true credibility and profitability position of the company. So they can effective make decision regarding granting loan and making investment in the company. Furthermore, perceived independence is also known as independence in appearance and it is achieved when auditor avoids specifics details and circumstances that are significant and reasonable to be informed to the third party that has understanding of all the significant details (Collings, 2011). Moreover, it is required to have independent v iew of auditor whether actual or perceived in order to increase trustworthiness of the audited report. As per section 140 of APES 110, it is the duty of an auditor to maintain the confidentiality of information of its clients, while conducting audit process. The standard states that there exist professional and business relationships between the auditor and client, which require that the auditor should not reveal any such information to third parties without taking approval of the client. Also, the auditor is also not allowed to use its clients information for seeking any personal benefit (Cameron O'Leary, 2015). However, Australian Accounting Standards permit the auditor to disclose his clients information if it is required by any relevant professional body or statutory body. It is the duty of an auditor to adhere to the applicable rules and regulations along with accounting standards in order to avoid unnecessary legal actions against him. In the presented case, Bob use the certain information of his client, Club Casino to use it in his university assignments. Since, Bob has used the information without taking permission of the client he has breached the duty of confidentiality. In order to properly discharge his duties, Bob must take prior approval of Club Casino to use its information for his personal advantage. According to the accounting standards of Australia, an auditor can be defined as independent identity that provides company with an accountants opinion but who is not an employee of that company or not otherwise associated with the company. It means that an auditor should not be a partner or any other manager or officer of the company for which he/she is doing auditing (Stewart Munro, 2010). In the given case, Wendy has been working as an engagement partner for a number of years. Due to the retirement of company secretary he becomes secretary of the company for that period of time. But in this case, Wendy has no legal authority to perform the audit function of that company as he is already in existing relation with company as an engagement partner. Along with this, as an person associated with the company he may not be able to give unbiased results.It is already stated that an independent auditor is a person who is not associated with company in any way. This means that he may neither be an employee or manger or any person having relation with the auditing client. In the present case, Leo is in relation with foreman of the factory in which he is required to perform the audit. Therefore, he is not able to conduct audit independently in Precision Machinery Limited. Along with this, Leo may not be able to provide valuable and accurate audit report as his opinions and views may be affected by his relationship with client for which audit is required to done (Beekes, et al., 2015). This in turn leads to ineffective and unfair presentation of financial position of company as the report may contain biased results. As per Australian accounting standards, a person holding any shares or security of the company is not allowed to carry out audit of that company. As he/ she is in some way associated with that company. In the present case, Chan Associates are auditors of Classic Reproductions Pty. Limited and in place of outstanding fees company gave him furniture for 50% of value of outstanding fees and 25% shareholding in an unrelated listed company. Therefore, in this case Chain and Associates is entitle to conduct audit in a legal way as he is holding shares in other company and not in the company in which he is performing the auditing functions. Conclusion On the basis of above explanations, it can be concluded that auditor has significant liability towards the client and third party associated with it. Therefore, third party is legally entitled to recover losses or damages as the auditor hold duty of care towards the third party. Moreover, it is also assessed that there is difference between actual and perceived independence of auditor. Therefore, the auditor must conduct audit with actual independence for effective and credible presentation of companys financial position. References Barker, K. (2015). Negligent Misstatement in Australia-Resolving the Uncertain Legacy of Esanda. Ch, 13, 319-344. Beekes, W., Brown, P. and Zhang, Q., (2015). 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