Contemplating the End in Shaving and There Will Come Soft Rains Essay

Contemplating the End in Shaving and There Will Come Soft Rains  Ã‚   What happens at the end? "Shaving" and "There Will Come Soft Rains" both address that issue, the first referring to the end of a man's life, the second to the end of humanity. Both ends come about through illness, whether that of a dying man or of a society that drives itself to suicide. The microcosm, the macrocosm- both show in their own way that man is mortal, that this too shall pass. The authors seem to have irreconcilable messages about humanity, which are in fact merely two faces of the same coin. "There Will Come Soft Rains" says that, yes, we can build magnificent machines: beautiful houses to cater to our every need, a thousand servants at our beck and call- yet what benefit will they be at the end? When we fry ourselves into radioactive smithereens because we can sooner built houses fit for gods then learn to live in peace with our fellow mortals, what good will our machines be to us then? The loyal family dog searched futilely for his masters, the house tried in vain to save itself from the fires, but their efforts to save their masters were ludicrous, for the master race had exterminated itself and left the servants all alone, impotent. Not one of man's creations could stand at the day of reckoning and save him from extinction- nor would many mourn his passage. This is a humbling thought, that our planet would survive quite well without us were we to rid it of our presence- and that in just a short while, it would almost be as if we had never existed at all. Times have changed since the writing of "There Will Come Soft Rains", when the threat of nuclear extermination seemed more real than it is now. But should we read it only as a chill... ...y chose to perform a small favor for his terminally ill father, to reach out to another human being and to work for a while for another's gain at his expense- and by doing so he gained more than the hapless family had ever known. "Really, of what benefit is it if a man gains the whole world, but loses his soul?" demands the Bible. The pursuit of all the latest and greatest things, be they beautiful clothes or flashy cars or gorgeous homes or staggering bank-balances or prestigious degrees or considerable political power, is not important. We can deceive ourselves into believing otherwise at the risk of creating the future as seen in "There Will Come Soft Rains", or we pursue the more important things, as hinted at in "Shaving", so that when the end does come- and both stories reflect that inevitability- we will know that we have not spent our lives in vain.   

Criminal Chapter Assignments Essay

1. Explain the purposes or rationales for punishment and the arguments in favor of each rationale. Include a discussion about current trends in punishment. Two main purposes: Retribution & Prevention. Retribution looks back to past crimes and punishes individuals for committing them, because it’s right to hurt them. Prevention looks forward and inflicts pain, not for its own sake, but to prevent future crimes. There are four kinds: General deterrence, Special deterrence, incapacitation, and rehabilitation. Since the mid-1980s, reformers have championed retribution and incapacitation as the primary purpose of criminal punishment. 2. Explain the relationship between the general and special parts of criminal law. General: principles that apply to more than one crime. Special: explains specific crimes and arranges them into groups according to subject matter. The special part of criminal law defines specific crimes, according to the principles set out in the general part. Four groups: Crimes against persons, Crimes against property, Crimes against public order and morals, and Crimes against the state. Pg. 15 3. Explain the text-case method including the reason for its name. Also explain the two reasons for applying criminal principles and definitions to specific cases. Text-case method – meaning it’s part text and part excerpts from criminal law cases specially edited for non-lawyers. Two reasons: first, it helps you understand the principles and the elements of specific cases; secondly, stimulates you to think critically about the principles and their applications. 4. Define, describe, compare, and contrast common-law crimes and statutory crimes. Be sure to provide examples. Common law crimes are made by judges and statutory crimes are made by legislature. Most jurisdictions have moved away from common law to statutory crimes. Many crimes are both common law and statutory. Common-law crimes create problems and fair notice, Statutory crimes do not. Pg. 16 Chapter Three 5. Define, compare, and contrast constructive, actual, mere, and knowing possession. Be sure to provide an example of each. Constructive possession means items not on my person but in places I control, for example, my car and apartment. Actual possession means items â€Å"on me,† such as marijuana in my pocket. Mere possession means you don’t know what you possess. Example, if you agree to carry your friend’s briefcase that you don’t know is filled with stolen money, or drugs, you’ve got mere possession of the money or drugs. Knowing possession means possessors are aware of what they possess, so if you buy meth and know its meth, you have knowing possession. 6. Explain the importance of the general principle of actus reus. Be sure to discuss the three purposes served by the principle of actus reus. The importance of the general principle of Actus reus, is the physical element in a crime. We punish people for what they do, not who they are. There are three elements of criminal liability consist of: 1. Conduct that is, 2. Without jurisdiction; and 3. Without excuse. 7. What is the principle of manifest criminality? Provide an example. Explain why you agree or disagree with this principle. Manifest criminality is the requirement that mental attitudes have to turn into deeds for a â€Å"crime† to be commited. It leaves no doubt about the criminal nature of the act. â€Å"Caught red handed†. I agree with this principle because if I think about killing my neighbor it is not a crime unless I act on it. 8. Identify and define the two kinds of criminal omission. Describe the circumstances in which omissions and possession are treated as acts. The two kinds of criminal omission: Failure to report and failure to intervene. They are criminal omission only if defendants had a legal duty, not just a moral duty, to act. If you are required by law to report things such as, an accident; reporting child abuse; filing an income tax return; registering a  firearm; or notifying sexual partners of positive HIV status, then these can be considered acts. 9. Define, compare, and contrast the â€Å"Good Samaritan† rule and the American bystander rule. Which rule is dominant in the United States? Which rule is best? Explain your position. â€Å"Good Samaritan† doctrine, which imposes a legal duty to help or call for help for imperiled strangers. American bystander rule is there’s no legal duty to rescue or summon help for someone who’s in danger even if the bystander risks nothing by helping. Only a few jurisdictions follow the â€Å"Good Samaritan† rule, nearly all follow the approach of the American bystanders rule. I believe in the â€Å"Good Samaritan† rule, because of morals alone. If you can save or prevent someone from being subjected to a crime or death, you have a moral obligation to do something. To stand by and do nothing should be a crime, as if you allowed the crime or harm to happen. Chapter Four 10. Discuss what is required for mistake to be a defense. How does this relate to the types of culpability in the Model Penal Code? Be sure to discuss the debate over whether to call mistakes a defense. Mistake is a defense whenever the mistake prevents the formation of any fault-based mental attitude; Namely, Puposedly, Knowingly, Recklessly, or Nigliently. Mistakes are sometimes called a failure-of-proof defense because defendants usually present enough evidence to raise reasonable doubt that the prosecution has proved that they formed the mens era required for criminal liability. 11. What are the four types of culpability in the Model Penal Code? Be sure to provide examples. What are the levels of culpability of each relative to the other? The MPC specifies that all crimes requiring a mental element have to include one of these degrees of culpability: Purposely – having the â€Å"conscious object† to commit crimes. â€Å"You did it on purpose.† Knowingly – the state of â€Å"knowing† and â€Å"awareness†Ã¢â‚¬ ¦ it is enough that I’m aware that it’s â€Å"practically certain† that my conduct will cause the bad result.  Applies to conduct crimes, awareness is clear. Recklessly – â€Å"Awareness†.. in acting â€Å"recklessly,† it’s awareness of causing the result itself. Reckless people know they’re creating risks of harm but they don’t intend, or at least don’t expect, to cause harm itself. Conscious risk creation isn’t as blameworthy as acting purposely or knowingly. The MPC proposes that fact finders determine recklessness according to a two-pronged test. The test has both a subjective and on objective component. Negligently – Also about creating risks. The test for negligence is totally objective, namely, that the actors should have known, even though in fact they didn’t know, they were creating risks. Put into another way; A reasonable person would’ve known she was creating the risk. 12. What are strict liability crimes? Provide an example. What are some of the arguments for and against such crimes? Do you think there should or should not be strict liability crimes? Explain your position. Minor crimes where there’s liability without either subjective or objective fault. Strict liability crimes makes accidental injuries a crime. The prosecution has to prove only that defendants committed a voluntary criminal act that cause harm. Supporters argue that there are; first, there’s a strong public interest in protecting public health and safety, and secondly, the penalty for strict liability offenses is almost alway mild. Critics say it’s too easy to expand strict liability beyond offenses that seriously endanger the public. I believe that to punish people that did not harm other people by one of the four MPC culpability, shouldn’t be enforceable. Strict liability opens up a river of sue happy people. 13. What does the prosecution have to prove with regard to causation to get a conviction? What are intervening causes and how do they affect a defendant’s responsibility? Be sure to provide examples. Prosecutors have to prove causation beyond a reasonable doubt. Proving causation requires proving two kinds of cause: Factual cause & Legal cause. Intervening cause is an event that comes between the initial act in a sequence and the end result. The event as well as the resulting injury must have been unforeseeable to a reasonable person. Example: Neighbor A asks Neighbor B to store an expensive painting in their garage. Neighbor B agrees. Neighbor B’s  home catches fire and the painting is destroyed. 14. It would be inappropriate to refer to â€Å"criminal law,† as if it were a singular entity. Why is this? Discuss all that â€Å"criminal law† really includes in the U.S. There are 52 criminal codes in our federal system. The 52 codes defines specific crimes and their punishments that will apply to people within their jurisdiction. There are difference in some of the definitions and the punishments from state to state. There are more similarities than difference though. Grading Criteria: †¢Depth of analysis (i.e. content, quantity, and quality) †¢Grammar, spelling, sentence structure †¢Citations that conform to the Uniform Bluebook of Citations (refer to: http://www.law.cornell.edu/citation/) †¢Submit your responses as an MS Word Document Due: †¢Sunday of this week by 11:59 PM (EST)

Benefits And Limitations Of Intercultural Communication

Explore the benefits and limitations of Intercultural communication Today we live in a ‘global community’ connected to the whole world by ties of culture, latest communication and travel technologies, politics, economics and a shared environment. We now live in a multicultural society where we interact with people of different colours, nationalities, cultures and languages. With the benefit of modern technology, it has also enabled us to interact and communicate with people for personal and business purposes. Unfortunately, such interactions can be challenging for people speaking different languages and from different cultures. Misunderstandings and problems can arise between communities, workers, administrators or clientele from different cultures when they are not aware of the cultural differences and cultural communications styles among themselves. This paper will look at how intercultural communication can be both benefit and limited to a multicultural society. Moreover, it will discuss about the three main issues of intercultural m iscommunication: language and non-verbal communication as a barrier, cross- cultural communication and ethnocentrism. Furthermore, the paper will analyse these notions in real life situations where intercultural communication is frequent, such as in a multicultural society and in work environment. Culture and communication have both evolved considerably where both have become interdependent of one another. We now live in a multiculturalShow MoreRelatedIntercultural Communication And The Australian Criminal Justice System1364 Words   |  6 PagesIntercultural communication is a relatively new subject that has had increasing popularity among managers in both the business and education sectors. 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The Differences Between Plato And Aristotle - 1639 Words

In my final project, I will discuss the difference between Plato and Aristotle, and the two different ideas they both sought highly to philosophize. Plato, well known for his theory on Forms, believed that all things have a true being, and that the world in which we live in is a poor representation of the real world. Aristotle, on the other hand, was well known for his ideas on Form and Matter, where he believed that all objects are made with certain materials and arranged in a particular way. Lastly, for my current events, I will discuss deals with the recent deaths of young black men in America and how it all ties back to the ideas of Plato and Aristotle. The Theory of Forms by Plato envisions a universe that occurs far from our imagination, where essence, beauty, justice, good aren’t affected by the modifications and flaws of this world we live in. Plato’s purpose for writing on the forms to convey to human on how our world is always changing which leads us to start relying on our senses to figure out what is ultimately happening. In Plato’s Allegory of the Cave, he says, â€Å"When he approaches the light his eyes will be dazzled, and he will not be able to see anything at all of what are now called realities†¦.He will require to grow accustomed to the sight of the upper world. And first he will see the shadows best, next the reflections of men and other objects in the water, and then the objects themselves; then he will gaze upon the light of the moon and the stars and theShow MoreRelatedHistorical Views of Leadership: Plato and Aristotle1320 Words   |  6 Pagescommonly held to begin with Herodotus of ancient Athens, it is not surprising that we should examine the historical views of leadership through the eyes of two titans of Greek thought: Plato and Aristotle. 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Diabetes Diabetes And Diabetes - 903 Words

Diabetes mellitus, often simply called diabetes, is one of the most common diseases in the world with approximately 7.8% of the American population or 24 million Americans suffering from the disease (Cuppett). Of this proportion, about 5.7 million people do not actually know they have the condition (Cuppett). This disease is characterized by the body’s inability to effectively produce or utilize insulin (Cuppett). There are three types of diabetes in which a person can be diagnosed with, type 1 or insulin-dependent diabetes mellitus (IDDM), type 2 or non-insulin-dependent diabetes mellitus (NIDDM) and gestational diabetes. Type 1 diabetes is associated with the inability of the body to produce insulin and accounts for only approximately†¦show more content†¦Nutritional counseling, adequate exercise, annual eye examinations, podiatric care and insulin medication are all effective treatment used to counteract the effects of the diabetes in the body (Cuppett). Among the millions of Americans suffering from diabetes, there is a significant proportion that are athletes as well. Chicago Bears quarterback, Jay Cutler, Caroline Panthers defensive tackle, Kyle Love and Olympic swimmer, Gary Hall Jr., are all examples of professional athletes who have lived and played with such a condition (Athletes Living With Diabetes). With knowledge that â€Å"well-trained athletes are more sensitive to insulin,† it is important for both the athlete and his or her attending athlete trainer to be knowledgeable and observant towards the condition in order to provide the most effective treatment for the athlete (Frisch). It is the role of athletes to remain aware of their condition by monitoring and report to the athletic trainer their glucose levels, insulin intakes, medications, eating habits and presence or change in any symptoms. Likewise, it is essential for an athletic trainer to maintain a diabetes care plan for each athlete that contains information, such as guidelines for blood glucose monitoring, insulin therapy, recognition of hypoglycemia and hyperglycemia as well as a list of all medications taken by the athlete (Jimenez et al). A diabetes emergency supply kit, which contains a copy of the diabetes care plan and blood

Communications Between Predecessor and Successor Auditors Free Essays

string(89) " conforming changes necessary due to the issuance of Statement on Auditing Standards No\." Communications Between Predecessor and Successor Auditors 155 AU Section 315 Communications Between Predecessor and Successor Auditors (Supersedes SAS No. 7. ) Source: SAS No. We will write a custom essay sample on Communications Between Predecessor and Successor Auditors or any similar topic only for you Order Now 84; SAS No. 93. Effective with respect to acceptance of an engagement after March 31, 1998, unless otherwise indicated. Introduction .01 This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in ? ancial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph . 14 of this section) ? nancial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement. .02 For the purposes of this section, the term predecessor auditor refers to an auditor who (a) has reported on the most recent audited ? nancial statements1 or was engaged to perform but did not complete an audit of the ? ancial statements2 and (b) has resigned , declined to stand for reappointment, or been noti? ed that his or her services have been, or may be, terminated. The term successor auditor refers to an auditor who is considering accepting an engagement to audit ? nancial statements but has not communicated with the predecessor auditor as provided in paragraphs . 07 through . 10 and to an auditor who has accepted such an engagement. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 3. ] Change of Auditors .03 An auditor should not accept an engagement until the communications described in paragraphs . 07 through . 10 have been evaluated. 3 However, an auditor may make a proposal for an audit engagement before communicating with the predecessor auditor. The auditor may wish to advise the prospective 1 The provisions of this section are not required if the most recent audited ? nancial statements are more than two years prior to the beginni ng of the earliest period to be audited by the successor auditor. There may be two predecessor auditors: the auditor who reported on the most recent audited ? nancial statements and the auditor who was engaged to perform but did not complete an audit of any subsequent ? nancial statements. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. ] 3 When the most recent ? nancial statements have been compiled or reviewed in accordance with the Statements on Standards for Accounting and Review Services, the accountant who reported on those ? ancial statements is not a predecessor auditor. Although not required by this section, in these circumstances the successor auditor may ? nd the matters described in paragraphs . 08 and . 09 useful in determining whether to accept the engagement. AU  §315. 03 156 The Standards of Field Work client (for example, in a proposal) that acceptance cannot be ? na l until the communications have been evaluated. .04 Other communications between the successor and predecessor auditors, described in paragraph . 11, are advisable to assist in the planning of the engagement. However, the timing of these other communications is more ? exible. The successor auditor may initiate these other communications either prior to acceptance of the engagement or subsequent thereto. .05 When more than one auditor is considering accepting an engagement, the predecessor auditor should not be expected to be available to respond to inquiries until a successor auditor has been selected by the prospective client and has accepted the engagement subject to the evaluation of the communications with the predecessor auditor as provided in paragraphs . 07 through . 10. 06 The initiative for communicating rests with the successor auditor. The communication may be either written or oral. Both the predecessor and successor auditors should hold in con? dence information obtained from each other. This obligation applies whether or not the successor auditor accepts the engagement. Communications Before Successor Auditor Accepts Engagement .07 Inquiry of the predecessor auditor is a nec essary procedure because the predecessor auditor may be able to provide information that will assist the successor auditor in determining whether to accept the engagement. The successor auditor should bear in mind that, among other things, the predecessor auditor and the client may have disagreed about accounting principles, auditing procedures, or similarly signi? cant matters. .08 The successor auditor should request permission from the prospective client to make an inquiry of the predecessor auditor prior to ? nal acceptance of the engagement. Except as permitted by the Rules of the Code of Professional Conduct, an auditor is precluded from disclosing con? dential information obtained in the course of an engagement unless the client speci? cally consents. Thus, the successor auditor should ask the prospective client to authorize the predecessor auditor to respond fully to the successor auditor’s inquiries. If a prospective client refuses to permit the predecessor auditor to respond or limits the response, the successor auditor should inquire as to the reasons and consider the implications of that refusal in deciding whether to accept the engagement. .09 The successor auditor should make speci? c and reasonable inquiries of the predecessor auditor regarding matters that will assist the successor auditor in determining whether to accept the engagement. Matters subject to inquiry should include— †¢ †¢ †¢ Information that might bear on the integrity of management. Disagreements with management as to accounting principles, auditing procedures, or other similarly signi? cant matters. Communications to those charged with governance regarding fraud and illegal acts by clients. [4] [4] [Footnote deleted to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. You read "Communications Between Predecessor and Successor Auditors" in category "Papers" 114. ] AU  §315. 04 Communications Between Predecessor and Successor Auditors 157 †¢ †¢ Communications to management and those charged with governance regarding signi? ant de? ciencies and material weaknesses in internal control. 5 The predecessor auditor’s understanding as to the reasons for the change of auditors. The successor auditor may wish to consider other reasonable inquiries. [Revised, May 2006, to re? e ct conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. Revised, April 2007, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] . 10 The predecessor auditor should respond promptly and fully, on the basis of known facts, to the successor auditor’s reasonable inquiries. However, should the predecessor auditor decide, due to unusual circumstances such as impending, threatened, or potential litigation; disciplinary proceedings; or other unusual circumstances, not to respond fully to the inquiries, the predecessor auditor should clearly state that the response is limited. If the successor auditor receives a limited response, its implications should be considered in deciding whether to accept the engagement. Other Communications .11 The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. 6 It is customary in such circumstances for the predecessor auditor to make himself or herself available to the successor auditor and make available for review certain of the working papers. The predecessor auditor should determine which working papers are to be made available for review and which may be copied. The predecessor auditor should ordinarily permit the successor auditor to review working papers, including documentation of planning, internal control, audit results, and other matters of continuing accounting and auditing signi? cance, such as the working paper analysis of balance sheet accounts, and those relating to contingencies. Also, the predecessor auditor should reach an understanding with the successor auditor as to the use of the working papers. 7 The extent, if any, to which a predecessor auditor permits access to the working papers is a matter of judgment. Successor Auditor’s Use of Communications .12 The successor auditor must obtain suf? cient appropriate audit evidence to afford a reasonable basis for expressing an opinion on the ? nancial statements he or she has been engaged to audit, including evaluating the consistency of the application of accounting principles. The audit evidence used in analyzing the impact of the opening balances on the current-year ? nancial statements and consistency of accounting principles is a matter of professional judgment. Such audit evidence may include the most recent audited ? ancial 5 See section 316, Consideration of Fraud in a Financial Statement Audit; section 317, Illegal Acts by Clients; and section 325, Communicating Internal Control Related Matters Identi? ed in an Audit. [Footnote revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. ] 6 Appendix A [paragraph . 24] contains an illustrative client consent and ackno wledgment letter. 7 Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers. Appendix B [paragraph . 25] contains an illustrative successor auditor acknowledgment letter. AU  §315. 12 158 The Standards of Field Work statements, the predecessor auditor’s report thereon,8 the results of inquiry of the predecessor auditor, the results of the successor auditor’s review of the predecessor auditor’s working papers relating to the most recently completed audit, and audit procedures performed on the current period’s transactions that may provide evidence about the opening balances or consistency. For example, evidence gathered during the current year’s audit may provide information about the realizability and existence of receivables and inventory recorded at the beginning of the year. The successor auditor may also apply appropriate auditing procedures to account balances at the beginning of the period under audit and to transactions in prior periods. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 13 The successor auditor’s review of the predecessor auditor’s working papers may affect the nature, timing, and extent of the successor auditor’s procedures with respect to the opening balances and consistency of accounting principles. However, the nature, timing, and extent of audit work performed and the conclusions reached in both these areas are solely the responsibility of the successor auditor. In reporting on the audit, the successor auditor should not make reference to the report or work of the predecessor auditor as the basis, in part, for the successor auditor’s own opinion. Audits of Financial Statements That Have Been Previously Audited . 14 If an auditor is asked to audit and report on ? nancial statements that have been previously audited and reported on (henceforth referred to as a reaudit), the auditor considering acceptance of the reaudit engagement is also a successor auditor, and the auditor who previously reported is also a predecessor auditor. In addition to the communications described in paragraphs . 07 through . 10, the successor auditor should state that the purpose of the inquiries is to obtain information about whether to accept an engagement to perform a reaudit. .15 If the successor auditor accepts the reaudit engagement, he or she may consider the information obtained from inquiries of the predecessor auditor and review of the predecessor auditor’s report and working papers in planning the reaudit. However, the information obtained from those inquiries and any review of the predecessor auditor’s report and working papers is not suf? ient to afford a basis for expressing an opinion. The nature, timing, and extent of the audit work performed and the conclusions reached in the reaudit are solely the responsibility of the successor auditor performing the reaudit. .16 The successor auditor should plan and perform the reaudit in accordance with generally accepted auditing standards. The successor auditor s hould not assume responsibility for the predecessor auditor’s work or issue a report that re? ects divided responsibility as described in section 543, Part of Audit Performed by Other Independent Auditors. Furthermore, the predecessor auditor is not a specialist as de? ned in section 336, Using the Work of a Specialist, or an internal auditor as de? ned in section 322, The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements. .17 If the successor auditor has audited the current period, the results of that audit may be considered in planning and performing the reaudit of the 8 The successor auditor may wish to make inquiries about the professional reputation and standing of the predecessor auditor. See section 543, Part of Audit Performed by Other Independent Auditors, paragraph . 10a. AU  §315. 13 Communications Between Predecessor and Successor Auditors 159 preceding period or periods and may provide audit evidence that is useful in performing the reaudit. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 18 If, in a reaudit engagement, the successor auditor is unable to obtain suf? cient appropriate audit evidence to express an opinion on the ? nancial tatements, the successor auditor should qualify or disclaim an opinion because of the inability to perform procedures the successor auditor considers necessary in the circumstances. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 19 The successor auditor should request working papers for the period or periods under reaudit and the period prior to the reaudit period. However, the extent, if any, to which the predecessor auditor permits access to the working papers is a matter of judgment. See paragraph . 11 of this section. ) . 20 In a reaudit, the successor auditor generally will be unable to observe inventory or make physical counts at the reaudit date or dates in the manner discussed in paragraphs . 09 through . 11 of section 331, Inventories. In such cases, the successor auditor may consider the knowledge obtained from his or her review of the predecessor auditor’s working papers and inquiries of the predecessor auditor to determine the nature, timing, and extent of procedures to be applied in the circumstances. The successor auditor performing the reaudit should, if material, observe or perform some physical counts of inventory at a date subsequent to the period of the reaudit, in connection with a current audit or otherwise, and apply appropriate tests of intervening transactions. Appropriate procedures may include tests of prior transactions, reviews of records of prior counts, and the application of analytical procedures, such as gross pro? t tests. Discovery of Possible Misstatements in Financial Statements Reported on by a Predecessor Auditor . 21 If during the audit or reaudit, the successor auditor becomes aware of information that leads him or her to believe that ? nancial statements reported on by the predecessor auditor may require revision, the successor auditor should request that the client inform the predecessor auditor of the situation and arrange for the three parties to discuss this information and attempt to resolve the matter. The successor auditor should communicate to the predecessor auditor any information that the predecessor auditor may need to consider in accordance with section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report, which sets out the procedures that an auditor should follow when the auditor subsequently discovers facts that may have affected the audited ? nancial statements previously reported on. 9 . 22 If the client refuses to inform the predecessor auditor or if the successor auditor is not satis? d with the resolution of the matter, the successor auditor should evaluate (a) possible implications on the current engagement and (b) whether to resign from the engagement. Furthermore, the successor auditor may wish to consult with his or her legal counsel in determining an appropriate course of further action. Effective Date .23 This section will be effective with respect to acceptance of an engagement after March 31, 1998. Earlier application is perm itted. 9 See section 508, Reports on Audited Financial Statements, paragraphs . 70 through . 74, for reporting guidance. AU  §315. 23 160 .24 The Standards of Field Work Appendix A Illustrative Client Consent and Acknowledgment Letter 1. Paragraph . 11 of this section states, â€Å"The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. † The following letter is presented for illustrative purposes only and is not required by professional standards. Date] ABC Enterprises [Address] You have given your consent to allow [name of successor CPA ? rm], as successor independent auditors for ABC Enterprises (ABC), access to our working papers for our audit of the December 31, 19X1, ? nancial statements of ABC. You also have given your consent to us to respond fully to [name of successor CPA ? rm] inquiries . You understand and agree that the review of our working papers is undertaken solely for the purpose of obtaining an understanding about ABC and certain information about our audit to assist [name of successor CPA ? m] in planning the audit of the December 31, 19X2, ? nancial statements of ABC. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. Attached is the form of the letter we will furnish [name of successor CPA ? rm] regarding the use of the working papers. Very truly yours, [Predecessor Auditor] By: ___________________________ Accepted: ABC Enterprises By: ___________________________ Date: _________________ AU  §315. 24 Communications Between Predecessor and Successor Auditors .25 161 Appendix B Illustrative Successor Auditor Acknowledgment Letter . Paragraph . 11, footnote 7, of this section states, â€Å"Before permitting access to the working papers, the predecessor auditor may wish to obtain a written c ommunication from the successor auditor regarding the use of the working papers. † The following letter is presented for illustrative purposes only and is not required by professional standards. [Successor Auditor] [Address] We have previously audited, in accordance with auditing standards generally accepted in the United States of America, the December 31, 20X1, ? nancial statements of ABC Enterprises (ABC). We rendered a report on those ? ancial statements and have not performed any audit procedures subsequent to the audit report date. In connection with your audit of ABC’s 20X2 ? nancial statements, you have requested access to our working papers prepared in connection with that audit. ABC has authorized our ? rm to allow you to review those working papers. Our audit, and the working papers prepared in connection therewith, of ABC’s ? nancial statements were not planned or conducted in contemplation of your review. Therefore, items of possible interest to you may not have been speci? cally addressed. Our use of professional judgment and the assessment of audit risk nd materiality for the purpose of our audit mean that matters may have existed that would have been assessed differently by you. We make no representation as to the suf? ciency or appropriateness of the information in our working papers for your purposes. We understand that the purpose of your review is to obtain information about ABC and our 19X1 audit results to assist you in planning your 19X2 audit of ABC. For that purpose only, we will provide you access to our working papers that relate to that objective. Upon request, we will provide copies of those working papers that provide factual information about ABC. You agree to subject any such copies or information otherwise derived from our working papers to your normal policy for retention of working papers and protection of con? dential client information. Furthermore, in the event of a third-party request for access to your working papers prepared in connection with your audits of ABC, you agree to obtain our permission before voluntarily allowing any such access to our working papers or information otherwise derived from our working papers, and to obtain on our behalf any releases that you obtain from such third party. You agree to advise us promptly and provide us a copy of any subpoena, summons, or other court order for access to your working papers that include copies of our working papers or information otherwise derived therefrom. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. AU  §315. 25 162 Very truly yours, [Predecessor Auditor] The Standards of Field Work By: ___________________________ Accepted: [Successor Auditor] By: ___________________________ Date: __________________ Even with the client’s consent, access to the predecessor auditor’s working papers may still be limited. Experience has shown that the predecessor auditor may be willing to grant broader access if given additional assurance concerning the use of the working papers. Accordingly, the successor auditor might consider agreeing to the following limitations on the review of the predecessor auditor’s working papers in order to obtain broader access: †¢ †¢ †¢ The successor auditor will not comment, orally or in writing, to anyone as a result of the review as to whether the predecessor auditor’s engagement was performed in accordance with generally accepted auditing standards. The successor auditor will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of the predecessor auditor’s audit. The successor auditor will not use the audit procedures or results thereof documented in the predecessor auditor’s working papers as audit evidence in rendering an opinion on the 19X2 ? nancial statements of ABC Enterprises, except as contemplated in Statement on Auditing Standards No. 84. The following paragraph illustrates the above: Because your review of our working papers is undertaken solely for the purpose described above and may not entail a review of all our working papers, you agree that (1) the information obtained from the review will not be used by you for any other purpose, (2) you will not comment, orally or in writing, to anyone as a result of that review as to whether our audit was performed in accordance with generally accepted auditing standards, (3) you will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of our audit, and (4) you will not use the audit procedures or results thereof documented in our working papers as audit evidence in rendering your opinion on the 19X2 ? nancial statements of ABC, except as contemplated in Statement on Auditing Standards No. 84. [Revised, October 2000, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 93. Revised, March 200 6, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] AU  §315. 25 How to cite Communications Between Predecessor and Successor Auditors, Papers

Virtue Theory Relativism and Survival †Free Samples to Students

Question: Discuss about the Virtue Theory Relativism and Survival. Answer: Introduction ICT stands for Information and Communication Technology. ICT has expanded and transformed in a rapid manner since last few years. The role of ICT in any of the business sectors and organizations cannot be avoided as there is one or the other ICT component that is being used in every organization in the current era. Information and data are the two essential components that are associated with ICT which make up for the prime assets for any organization. The growth of ICT has been massive and it is because of this reason that there are several ethical issues that have been observed in the world of ICT. One of the case studies from the field of ICT has been picked up to be studied on the basis of numerous ethical theories. Smartphones are being used by a majority of people in the present times. There are a lot many personal and professional tasks that people carry out on their smartphones. Two of the major companies that provide the users with the Smartphones are Apple and Samsung. Smartphones that are provided by Apple are based on iOS as the operating system and Samsung phones have Android as their operating systems. The essential features of both these operating systems different from each other. However, in 2011, Apple came up with filing of a lawsuit against Samsung as it charged the company of copying its patented features. Samsung in return did not accept the charges that were levied by Apple and accused the organization of copying its features. The charges that were being claimed by both the parties were a clear violation of the Intellectual Property. Honorable Supreme Court came up with a final verdict last year that did not find Samsung guilty of all the charges; however, there were certain c harges that were found to be true and Samsung was asked to pay a heavy compensation as a punishment (Balakrishnan, 2016). There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Utilitarianism. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall result in benefits to larger sections of people in the society. However, in the legal battle between Apple and Samsung, Apple did not experience any benefits; rather, it was observed that the sales of its Smartphones came down due to the presence of similar features by other vendor at lower costs in the market. The situation also did not go well with the workforce of the company as the employees were not provided with clear directions on the methodology to follow and there were drops in the levels of productivity that were encountered (West, 2004). Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under t his theory, the entire activity is termed and evaluated as ethically inaccurate and unacceptable (Jacobson, 2008). Theory of Deontology There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Deontology. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall adhere to the set of rules, policies and guidelines that define it. The set of features that Apple accused Samsung of copying and reflecting in its phones includes presence of quick links, syncing with the background and auto-correction. Samsung in return filed the lawsuit complaining that Apple copied its camera and folder organization. As per the rules that define the functioning of the companies working in the field of ICT, there is a professional and ethical code of conduct that is required to be followed. Also, there shall be no violation of the Intellectual Property rights that shall be reflected. None of these rules were followed in the execution of activities by the two companies. Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under this theory, the entire activity is termed and evaluated as ethically inaccurate and unacceptable (Friend, 2015). There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Virtue Ethics. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall be based upon happiness as a virtue and a goal (Grcic, 2013). The major reasons that led to the copying of features exclusive to each other included higher customer satisfaction along with better revenues and results for the companies. This in return led to the damage to both the parties along with the employees engaged with both the firms as well (Hursthouse, 2012). Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under this theory; the entire activity is termed and evaluated as ethically inaccurate and unacceptable There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Social Contract. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall fulfill the social norms and guidelines that are specified on the basis of a specific social structure or community (Friend, 2017). The number of firms in the field of ICT is huge and if all of these firms begin with the practice of copying the methods and features of each other then there will be a situation of chaos that will be created and it will be the violation of social norms as well. In the case of legal battle between Apple and Samsung, the similar situation of chaos can be seen and observed. Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under this theory; the entire activity is termed and e valuated as ethically inaccurate and unacceptable. Conclusion The role of ICT in any of the business sectors and organizations cannot be avoided as there is one or the other ICT component that is being used in every organization in the current era. Information and data are the two essential components that are associated with ICT which make up for the prime assets for any organization. Apple came up with filing of a lawsuit against Samsung as it charged the company of copying its patented features. Samsung in return did not accept the charges that were levied by Apple and accused the organization of copying its features. The charges that were being claimed by both the parties were a clear violation of the Intellectual Property. Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under any of the ethical theories; the entire activity is termed and evaluated as ethically inaccurate and unacceptable. References Balakrishnan, A. (2016). Supreme Court sides with Samsung in Apple patent damages dispute. CNBC. Retrieved 3 May 2017, from https://www.cnbc.com/2016/12/06/supreme-court-rules-for-samsung-in-apple-patent-case.html Friend, C. (2017). Social Contract Theory | Internet Encyclopedia of Philosophy. Iep.utm.edu. Retrieved 3 May 2017, from https://www.iep.utm.edu/soc-cont/ Grcic, J. (2013). Virtue Theory, Relativism and Survival. Retrieved 3 May 2017, from https://www.ijssh.org/papers/273-C10018.pdf Hursthouse, R. (2012). Virtue Ethics and Human Nature. Retrieved 3 May 2017, from https://www.humesociety.org/hs/issues/v25n1-2/hursthouse/hursthouse-v25n1-2.pdf Jacobson, D. (2008). Utilitarianism without Consequentialism: The Case of John Stuart Mill. Retrieved 3 May 2017, from https://www.pgrim.org/philosophersannual/pa28articles/jacobson.pdf Nill, M. (2015). Deontology. Retrieved 3 May 2017, from https://cw.routledge.com/ref/ethics/entries/deontology.pdf West, H. (2004). An Introduction to Mills Utilitarian Ethics. Retrieved 3 May 2017, from https://assets.cambridge.org/97805218/28321/sample/9780521828321ws.pdf