A Look at Martin Luther King Jr. and Rosa Parks

A Look at Martin Luther King Jr. what's more, Rosa Parks Free Online Research Papers Two verifiable figures that I believe are significant are Martin Luther King Jr. what's more, Rosa Parks. These chronicled figures share numerous things for all intents and purpose, yet they likewise have their disparities. One primary concern they shared for all intents and purpose was that they were both daring enough to take a few activities to change the method of living to improve things. Their principle objective was to stop the ghastly isolation that was occuring in the mid 1900s. Their courageous activities were effective and they hugy affected the U.S. They had various methods of taking their activities yet whichever way they were a major assistance to the numerous other African Americans that accomplished isolation of open offices around then. Martin Luther King Jr. was conceived on January 15, 1929 in Atlanta, Georgia. Rosa Parks, whos original name is Rosa Louise McCauley, was conceived on February 4, 1913 in Tuskegee, Alabama. They were both raised somewhat extraordinary. Lord had the upside of being raised by the two his mom and father, while Parks guardians seperated when she was youthful. They likewise recieved altogether different trainings. Lord recieved strong training and even went to College. Parks didnt get the opportunity to try and finish High School. She needed to drop out as a Junior in High School on the grounds that since her mom and her were living with her grandparents, Parks needed to leave school to take care of her wiped out grandma. After that she stayed away forever and rather found a new line of work at a shirt industrial facility in Montgomery. She before long wedded a stylist named Raymond Parks who was an individual from the National Association for the Advancement of Colored People (NAACP). Wi th his help, Parks completed her secondary school degree in 1933 and got one of the pioneers of the NAACP. Both authentic figures had the objective of closure isolation yet they had various inspirations. Rosa Parks inspiration was that she was worn out on surrendering her seat to white travelers openly transports. Around then the city code necessitated that all open transportation be isolated and that transport drivers had the intensity of a cop to complete the arrangements of the code. African Americans needed to sit at the rear of the transport while whites sat in the front. In the event that the transport became excessively busy, African Americans needed to surrender their seat for any standing white individuals. Rosa Parks needed to end this and on December 1, 1955, she did. On that day she had a taxing day of work at the Montgomery Fair retail chain. She boarded the Cleveland Avenue transport for home. The transport had got swarmed so the transport driver requested her to get up and give her seat to a white individual. Rosa parks declined to so she was captured and seen as blameworth y at preliminary. Subsequent to finding out about her capture, different individuals from the NAACP started to compose a blacklist of Montgomerys city transports. Every single African American remained off the transports and rather discovered different methods of transportation. This blacklist was a triumph and it injured the travel companys accounts. The city of Montgomery presently had no real option except to lift the law requiring isolation on open transports. These legitimate activities with the assistance of the African American people group made the 382-day Montgomery Bus Boycott one of the biggest and best developments against racial isolation ever. Martin Luther King Jrs inspiration was his mid year involvement with the North before he began school. He was stunned by how calmly the races blended in the North. This experience extended his developing scorn of racial isolation. In the wake of wedding Coretta Scott in 1953, King became minister of the Dexter Avenue Baptist Church in Montgomery, Alabama. At the point when the Montgomery Bus Boycott began, after Rosa Parks capture, King was chosen the pioneer. He was all around prepared and since he was new around, he didnt have any foes and was all around regarded. Despite the fact that his house was desroyed and his familys security was compromised, he kept on driving the blacklist and one year and half a month later, the citys transports were integrated. He didnt stop there, he at that point sorted out the Southern Christian Leadership Conference (SCLC). Ruler addressed in all pieces of the nation and talked about race-related issues with social liberties. His most acclaimed was t he I Have A Dream discourse. In late October he was captured with 33 youngsters fighting isolation at the lunch counter in an Atlanta retail establishment. Ruler was discharged uniquely with the assistance of a Democratic presidential applicant John F. Kennedy. As King had trusted, every one of these activities together strongly affected national assessment and brought about the section of the Civil Rights Act of 1964. This demonstration approved the national government to implement integration of open lodging and banning segregation in freely claimed offices and in work. Beside these distinctions, these two chronicled figures have numerous similitudes. They were both raised during the hour of racial isolation. They encountered such a great amount of disdain from these supremacist white individuals. This urged them two to stand up and request their privileges as residents. They were both significant individuals from the NAACP and they really cooperated as well. They did all they expected to do to get their opportunity. Their activities put them two in prison however once they were out they kept on working considerably harder for their opportunity. They were both enormous parts in the closure of isolation. Significantly after their demise , they were both known as regarded and cherished people. Examination Papers on A Look at Martin Luther King Jr. also, Rosa ParksComparison: Letter from Birmingham and Crito19 Century Society: A Deeply Divided EraPersonal Experience with Teen PregnancyBook Review on The Autobiography of Malcolm XBringing Democracy to AfricaHip-Hop is ArtStandardized TestingCapital PunishmentCanaanite Influence on the Early Israelite ReligionUnreasonable Searches and Seizures

Jazz Pedagogy Secondary School Music Teachers free essay sample

Jazz teaching method is certifiably not a necessary field of study for music instruction studies the territory of California and numerous different states. Numerous new music educators, utilized as band chiefs in auxiliary schools, frequently wind up coordinating a Jazz troupe with next to zero individual involvement with playing or Improvising Jazz. Jazz Is one of the most significant music instructed out in the open center and secondary schools (Kelly, 2013). There are a few examinations (Mantle, 2009, Milkiest, 2001 , Wetted, 2007), which show that investment and enthusiasm for government funded school Jazz band programs has kept on ascending since the sass.Moonwalk (2001) reports that, In 1960, there were 5,000 secondary school jazz groups in this nation, and in 1980 there were more than 500,000. Understudies studying English Literature, would not gain their four year college education, not to mention meet all requirements for their Single Subject Teaching Credential in English, while never contemplating William Shakespeare. In any case, In the province of California, understudies studying music training can graduate and get their California State Single Subject Teaching Credential while never taking a class in Jazz contemplates. We will compose a custom paper test on Jazz Pedagogy Secondary School Music Teachers or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In California, music educators are endowed to show music, including Jazz music, to more than 2. Million understudies in excess of 1200 center schools and 1300 secondary schools all through the state (CA Dept. Of Education 2011-12), and a considerable lot of them have no involvement with Jazz teaching method. Both Kelly (2013) and Milkiest (2001), concur that most music instruction majors enter the field with practically no jazz understanding and are relied upon to be specialists (at any rate according to understudies, heads, and guardians) without sufficient help from university music education.Graduating as a music training major with no course work in jazz teaching method and no close to home involvement with jazz act of spontaneity is a slightly open shortcoming in the music educational plan, in the province of California. Remarking on the 1994 distribution of the US National Music Standards, Benedict, (2006, p. 18), expressed It gives the idea that, in the course of recent years, little has changed, or been addressed, with respect to the objectives and reasons for a music instruction program. Changing the prevailing the norm in any association, organization or government implies changing the demeanor and predispositions of the people that are in control.Those In control could be viewed as the oppressors, yet not the oppressors that Paulo Fire alludes to in his original book, Pedagogy of the Oppressed. Or maybe, the oppressor alludes to the authority found in the public arena, and in this way schools, directs what and whose information is most worth having (Benedict, 2006, p. 21). In music training, for instance, contemplations of educational plan in particular what of everything that can possibly be instructed Is most worth instructing - ? can't be dictated by exact research and in this way are everything except disregarded in the current how to atmosphere of instrumental explanation (Resel lers, 2005, p. ). The contrasts among hypothesis and practice are issues that can be seen through the viewpoint of basic hypothesis. Basic hypothesis Is a hypothesis of social change. The alma of basic scholars Is to reveal the basic suppositions we have about a given subject; they help and uncover what shield us from understanding the genuine truth of that subject. In the expressions of Resellers, (2005, p. 17), I OFF and hence makes the individual the subject of their own fate, not an article for the doing of instrumental explanation. Basic cognizance can enable individuals to take responsibility for own and aggregate interests and enable them to change those interests. A basic hypothesis of music training will look with endorsement on strategies that really enable understudies to have the option to and need to be musically required all through existence with music (Resellers, 2005, p. 19). Schools and colleges need to consider better approaches for encouraging their instruction majors a more extensive kind of music. Instructing, what has been viewed as the standard educational program content, isn't giving future music instructors the devices and orders they have to show Jazz pedagogy.Being a powerful educator of Jazz requires the educator to be a specialist of Jazz. A careless course in Jazz teaching method won't do the trick. Future optional teachers need to take an interest in Jazz gatherings. Teachers need to figure out how to extemporize and make tunes over the blues and standard harmony movements. They have to know the historical backdrop of Jazz and who the significant supporters of the artistic expression were and right now are. Music teachers must overcome any barrier between band collection and Jazz culture. To be compelling as instructors ? instructors who can demonstrate, guide, and coach youthful Jazz artists, and who can associate them to the network of Jazz-?music training understudies must inundate themselves in the sounds, styles, and culture of Jazz (Vole, 2005, p. 2). At first, finding out about Jazz is figuring out how to tune in. Altering the educational program in our schools and colleges, to permit training majors to investigate Jazz, implies changing the domineering thought that instructing music is just showing Western old style craftsmanship music.We need to change the course inventory, yet in addition change the disposition of the music workforce. The music writing educated all things considered schools is an impression of the workforce that instructs at those foundations. Despite the fact that Jazz instructional method has detonated in the course of recent years, it is indicated little regard by numerous employees in establishments of Geiger learning. We have to enable instruction majors and employees to change business as usual of the music training educational program. Jazz instruction is a fundamental piece of the music educational program in government funded schools, in California.

Neurotransmitter Linked to Pleasure Reward in Brain

Neurotransmitter Linked to Pleasure Reward in Brain Addiction Drug Use Print Neurotransmitter Orexin and Reward Seeking in the Brain Orexin Could Be Key to New Drug Treatments By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Updated on January 29, 2020 Getty Images More in Addiction Drug Use Cocaine Heroin Marijuana Meth Ecstasy/MDMA Hallucinogens Opioids Prescription Medications Alcohol Use Addictive Behaviors Nicotine Use Coping and Recovery Orexin, also known as hypocretin, is a neurotransmitter discovered in 1998 which is produced in the hypothalamus region of the brain that is involved in wakefulness and arousal. Because of its role related to sleep, orexin has been targeted as a treatment for sleep disorders. Medications known as orexin receptor antagonists have been developed to block the signaling of the chemical in the brain to promote sleep. Because orexin plays a role in keeping us awake and alert, blocking its effects could potentially improve sleep. The U.S. Food and Drug Administration has approved suborexant (Belsomra), an orexin receptor antagonist, as a sleeping aid. Scientists have found that orexin may also play a role in reward-seeking, drug relapse, and addiction and therefore may lead to new treatments for drug addiction. Researchers found that orexin neurons extend into the regions of the brain linked to reward pathways suggesting that these transmitters may play a role in motivation and reward-seeking behavior. Penn State researcher Glenda Harris, Ph.D., working with Gary Aston-Jones, Ph.D., in the Department of Psychiatry, investigated the relationship between orexin and reward-seeking by studying orexin function in rats using a behavioral test aimed at mimicking food- and drug-reward seeking and drug relapse. The lateral hypothalamus has been tied to reward and pleasure for decades, but the specific circuits and chemicals involved have been elusive, says Aston-Jones. This is the first indication that the neuropeptide orexin is a critical element in reward-seeking and drug addiction. These results provide a novel and specific target for developing new approaches to treat addiction, obesity, and other disorders associated with dysfunctional reward processing. The researchers found a strong link between the activation of orexin neurons in the lateral hypothalamus and reward-seeking of morphine, cocaine, and food. They found that the highest levels of activity in the orexin neurons appeared in rats demonstrating the greatest level of reward-seeking. Turning Drug Seeking on and Off The study revealed an association between orexins and the reward pathways of the lab rats in three ways: Activation of orexin neurons is related to preferences by the rats for cues associated with drug and food rewardsChemical activation of orexin neurons reinstated an extinguished drug-seeking behaviorDirect injection of orexin reinstated drug-seeking behavior. In addition, when the researchers gave the rats a specific orexin antagonist, the animals initial learning of a drug preference and the reinstatement of extinguished drug-seeking behavior were blocked. Reward-Seeking Can Be Extinguished Because of the relationship between orexin activation and reinstatement of reward-seeking behavior, these findings may have implications for understanding drug-taking relapse in humans, the researchers wrote. An animals reward-seeking can be extinguished over time by repeatedly exposing the animal to the environment possessing drug-related cues without the previous drug rewards. After extinguishing reward-seeking, presenting a stimulus that was previously associated with the drug will lead animals to quickly resume reward-seeking, similar to what happens when humans have a drug relapse, they said. New Target for Developing Treatment Using a neuropeptide that activates orexin neurons in the lateral hypothalamus, Harris, and colleagues were able to reinstate drug-seeking in the rats whose drug-seeking behavior was previously extinguished. These findings indicate a new set of neurons and associated neuronal receptors that are critical in consummatory reward processing, says Aston-Jones. This provides a new target for developing drugs to treat disorders of reward processing such as drug and alcohol addiction, smoking, and obesity.

Fukyama V huntington Essay - 722 Words

Francis Fukuyama and Samuel Huntington are two of the most controversial and influential modern political theorists of our times. Fukuyama’s book, The End of History and the Last Man, and Huntington’s book, The Clash of Civilizations and the Remaking of World Order, pose two very conflicting theories on international relations. In this paper I will summarize and compare/contrast the two theories. Both theories, written since the fall of communism and updated since the first gulf war, have been widely read, taught, praised and criticized The End of History and the Last Man is a book in which Francis Fukuyama argues the controversial thesis that the end of history, a time when class distinctions no longer exist, believing them to be the†¦show more content†¦To understand Fukuyama’s theory one must look beyond the specific words. Fukuyama is not claiming that history has or will end and that occurrences of history will cease to exist. He is saying that democracy is such a perfect and Idealistic form of rule that no major change in political philosophy can happen in the future. Historical occurrences will still exist, but they will be within the realm of the current political philosophical thought. Fukuyama goes even further to prove his point by showing that the new philosophies on government created since the oncoming of democracy, (Communism, Socialism, etc.) have ultimately failed and democracy has prevailed in its place. In the Clash of Civilizations and the Remaking of World Order, Samuel Huntington argues that the primary political actors in the 21st century will be civilizations and that the primary conflicts will be conflicts between these civilizations rather then between nation states. Huntington Writes: â€Å"It is my hypothesis that the fundamental source of conflict in this new world will not be primarily ideological or primarily economic. The great divisions among humankind and the dominating source of conflict will be cultural. Nation states will remain the most powerful actors in world affairs, but the principal conflicts of global politics will occur between nations and groups of different civilizations. The clash of civilizations will dominate global politics. The fault lines between

Should Corporations Be Allowed On The Government

Alon Schwarz Mrs. Lui-Grossman English 11- Period 2 26 January 2015 Should Corporations Be Allowed to Influence the Government? Democracy (n) - â€Å"a system of government by the whole population or all the eligible members of a state, typically through elected representatives† (Merriam-Webster, 228). This is the textbook definition of the type of government Americans are led to believe that they have. There is much evidence, however, that states otherwise. To argue that the United States is a pure democracy would be totally irrational due to the ever increasing proof that contradicts the very definition of democracy of which this country is built on. The largest factor affecting the deterioration of democracy is corruption of government officials, and said corruption is perpetrated on the most part by corporations. Corporations have far too much influence on the direction of campaigns, perhaps more than that of the people. Once they put a candidate in office, they can gently push the passage of laws that benefit them through the legislative system. This can be viewed through many angles, such as campaign funding, donations, or just outright bribery. This brings up another question: Should such acts be tolerated? If white-collar crimes committed by individuals are heavily persecuted, shouldn’t like crimes committed by large corporations be persecuted in the same way, if not in a more astute fashion? The answer to both of these questions boils down to the same fact- CorporateShow MoreRelatedIs Money A Corrupt?977 Words   |  4 PagesIs Money Speech. The funding of political campaigns and lobbying is one area where the freedom of â€Å"speech† should defiantly be restricted. In the 2000s, a series of court cases that culminated in Citizens United v. FEC have destroyed the ability of the American people to properly regulate election spending. As a result of this, the government has become massively corrupt, the government is now even less accountable to the American people, and the country has been greatly destabilized. Of course,Read MoreSpeech : Is Money Speech?919 Words   |  4 PagesIs Money Speech? The funding of political campaigns and lobbying is one area where the freedom of â€Å"speech† should defiantly be restricted. In the 2000s, a series of court cases that culminated in Citizens United v. FEC have destroyed the ability of the American people to properly regulate election spending. As a result of this, the government has become massively corrupt, the government is now even less accountable to the American people, and the country has been greatly destabilized. Of course,Read MoreFreedom of Speech: Should We Be Spending Money to Transmit Messages?544 Words   |  3 Pagesspeech in the first amendment covers the right to express ideas without unjustifiable government control. Should the government decide that spending money to send out a message is unconstitutional or should they step back and remember that restrictions should not be imposed regardless of the citizen or entity? Since freedom of speech should not be restricted for anyone, money used to transmit a be lief or an idea should not be restricted either. In order for speech to be heard in almost any facet, moneyRead MoreCorporate Political Campaign Spending: Is Democracy for Sale?1598 Words   |  7 Pagesof funding is, as the name suggests, money provided to a campaign from a corporation with the expectation that the additional money will assist the candidate in winning. Although this may seem like a simple, benign transaction, it is not all that straightforward and thoughtless. Funding of this caliber is a classic example of one hand washing the other; there is absolutely no reason to believe that these immense corporations are receiving nothing in return for the large sums of money that they areRead MoreThe During The Progressive Era989 Words   |  4 Pagesfor wage-paying jobs. Electric lighting allowed factories to expand the working hours and increase the output of manufactured goods. There was little regulation for employee welfare and many men, women, and children toiled long hours in unsafe factory conditions. Expanding communications through the widespread use of telephones, magazines, and newspapers brought the plight of the poor and oppressed to middle-class America. Improving personal economics allowed these reformers to think less about personalRead MoreDiscussion On Canadian Magazine Dispute915 Words   |  4 Pagesthink the U.S.-Canadian magazine dispute was motivated by genuine desires to protect Canadian culture? 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Sallie Mae allowed for the government to make profits off of the loans that Sallie Mae Read MoreAmeric The People, For The Corporations1738 Words   |  7 PagesAmerica: By the People, For the Corporations I. Introduction Corporate money in politics has become an increasingly prominent issue in the political spectrum of the United States after the 2010 Citizens United Supreme Court decision which lifted the cap on political contributions from corporations, thus increasing the influence companies have on the US electoral process (Shekar 71). This controversial court case brought the issue of non-voter influence on elected officials to the political stageRead MoreThe Problem Of Prison Reform966 Words   |  4 PagesPrison reform is an issue that has been a concern for a long period of time. The problems that Angela Davis brings up throughout her book are only some of the problems with the prison system. Whether it be the influence of corporations on prisons and legislators, the role that racism plays, or the safety of the prisoners. Her solution to these problems is the abolition of jails and prisons by creating policies that will reduce the number of people sent to prison. This would destroy the priso n systemRead MoreThe On The Housing Market Essay1336 Words   |  6 Pagesmarket discipline is its ability to identify risk and deters immoral behavior. The 2008 financial crisis was induced by the dissolution of market discipline and rampant immoral behavior. Thus, to safeguard against another financial crisis congress should address moral hazard and restore market discipline. The first recommendation is to reduce and limit the size of Fannie Mae and Freddie Mac. Which would allow open competition in the mortgage industry and enable the market to decide the best investments

Ideas that Shaped the Constitution Free Essays

I will discuss 3 main ideas regarding the Federalist Papers. The Federalist Papers wanted to protect the people as a whole, not Just individuals. Before the U. We will write a custom essay sample on Ideas that Shaped the Constitution or any similar topic only for you Order Now S. Constitution was formed, the leaders believed that a weak central government wouldn’t have enough power to protect the rights of individual people. After the U. S. Constitution was created, the document called for a strong central government, one that would have power over the state governments and provide a unified authority on legislating, nforcing and judging laws. What was the purpose of the Federalist Papers? The overall purpose of the Federalist Papers was to convince the people that a stronger centralized government would be more protective ot their rights. The Federalist papers were written to convince people to ratify the Constitution The papers discussed the unequivocal experience of the Incompetence of the federal government and the need for a stronger central government. They wanted the public to support the constitution and get involved. Many leaders wanted a entralized government because they feared If the power remained In the states It would eventually tear the government apart. States fought with each other over power and they wanted the power to be centralized not at the states level. The States had more power than the government. Many far-sighted leaders realized that the self-interests of the states would eventually tear the union apart. and that the Articles of Confederation provided no legal or political means to stop it. States quarreled with one another over land claims, commerce regulations, and frequently rected imposts against neighboring states. Although strictly forbidden by the Articles, states established relations and treaties with foreign nations and refused to send much needed tax money to congress. Due to the difficult amendment process, attempts to endow congress with greater authority to tax and to regulate commerce could be stopped by the refusal of a single state. Who was the attended audience? The original purpose ot the Federalist Papers was to elect Pro-constitution delegates to the New York state ratification convention. The proposed audience was the erchants of New York City, whose support was vital if the upstate Antifederalists were to be overpowered. This ettort ultimately tailed. Only nineteen Federalists were elected from New York City, while forty-six Antifederalists were elected from upstate, led by Governor George Clinton. The papers were printed In only a dozen papers Ideas tha mccantsr uC outs10e 0T New York, ana tnelr Innuence on tne overall vote was n the Articles of Confederation fail? The articles of confederation were written to oversee the 13 origin breaking away from Great Britain in 1776. The articles of confeder many reasons. The main reason was that the states had too much federal government weak. There was no one person in charge, the executive branch. Congress didn’t have any power; decisions had all 13 states. Drafted during the years 1776 and 1777, while the c fighting for independence, the Articles of Confederation created a government with most of the governmental powers retained by th Articles provided no separation of branches. Congress, the legisla branch of government. When laws were presented, they required Congress voted as states not as individuals. The Articles of Confe written to govern the interaction of the thirteen original states aft independence from Great Britain in 1776. They proved to be ineff US Constitution was adopted to replace the Articles of Confederati an active government is critical to the protection of individual righ government under the Articles of Confederation was unable to eff individual rights because it did not act directly upon the people, a authority to enforce its laws. The Constitution requires that the pe are needed to ratify the document and decide whether they will t the framers or not. How to cite Ideas that Shaped the Constitution, Papers

MIA By Law Case Study free essay sample

However, this situation shows indirectly violation of the MIA By Law as the audit firm can ask the other audit firm to undertake as if the firm does not have capacity or due to lack of staff results from other factors as well there is restrain that result to the firm cannot perform the audit. But in this case, the situation when Ariff has offered Aminurrashid a certain percentage of the audit fee and Aminurrashid accepted if even though Aminurrashid has reluctant to accept initially is violated MIA By Law under integrity as the principle of integrity requires a professional accountant to be sincere, honest and straight forward in his business relationship and professionals. Aminurrashid should not accept the money and Ariff should not offer the percentage of audit fee as this also will arise the conflict of interest or any threats later. The second situation shows the violation of the MIA By Law is when Ariff accepting the offer instantly without considering the man power that he has. This situation shows that Ariff has violated the professional competence and due care. This is because Ariff need to know either his firm has capability in performing the audit due diligence and due care to avoid the incompetent services which result to unreliable report as well as the audit report can be questioned. The third situation shows in this case is when Ariff spend most of his time in his other company, a construction company and he seldom come to his CA firm and would trust the Audit Seniors to lead the assignments and subsequently review the working papers. In fact, he only comes to his CA office if he needs to sign the independent Auditors Reports or having meeting with his potential and current clients. This violated MIA By Law of professional behavior as the CA has an obligation to act in a consistent manner with the good reputation of profession. However, in this case, Ariff ignore his responsibility in reviewing the audit assignment works by the Senior Auditors which he need to concern on the matter arise that will effect audit report. In fact, as mentioned earlier, the firms are not competent to undertake this client, thus Ariff should also focus on CA office to guide and review the senior auditors’ works as well as engagement performance to avoid the negligence in the performance that discreditable to the accounting professionals. Question 2 Indicate the elements of Quality Control at Engagement level which are not adhered by riff Al-Hakim Associates. (12 marks) When Ariff Al-Hakim Associates accept to undertake a financial statement audit of VCE Construction Work Sdn. Bhd. , the firm do not adhered one of the elements of Quality Control at engagement level which is acceptance and continuance of clients and audit engagements. In this case, the engagement partner should consider the independent and competency of the audit team, the integrity of the principal owners, management and those charged with governance of the entity. These factors, including any conflicts with the existing client, should also be taken into consideration in decisions relating to continuance of client relationship. Moreover, Ariff Al-Hakim Associates does not also obey the ethical requirement. The engagement partner should obtain sufficient information about the audit in order to evaluate whether there are any threats to independence and if they identifies breaches to independence policies or procedures, the partner should take appropriate action to address or eliminate such treats. However, in this case, Ariff as the engagement partner does not perform this element of Quality Control as he easily passed his responsibility to Senior Auditors and also do not communicate promptly to the firm’s actions to resolve the issue on independence and documented conclusion regarding such matter if any. Other than that, Ariff Al-Hakim Associates also does not adhere with the assignment of engagement team. In this element of quality control, the engagement partner should ensure that the audit is in accordance with professional standards and in line with the regulatory requirements. Quality control on assignment of audit team should ensure that the personnel of the audit team have the necessary technical training and proficiency required in the circumstances. However, in this case each team consist of one audit senior, one audit assistant and trainers which have small manpower and Ariff also ignore the technical training on the team, especially on trainees. In addition, Ariff Al-Hakim Associates also do not adhere with the engagement level that should be implemented in quality control. The engagement partner is responsible for the overall direction and performance of the audit engagement. Such responsibility covers not only risk assessment and audit planning but also the supervision. Before the audit report is issued, the engagement partner should review the audit documentation to ensure that sufficient appropriate audit evidence has been obtained to support audit opinion in the report. However, Arif Al-Hakim as a partner ignore his responsibility as he trust the audit senior to lead the assignments and subsequently review the working paper. Question 3 Discuss the type of audit report that Ariff Al-Hakim Associates should be issued to Deenurleez Weeding Planner Sdn. Bhd.? (6 marks) The type of audit report that riff Al-Hakim Associates should issue to Deenurliz Weeding Planner Sdn. Bhd. Is qualified audit report. In this case, there is a limitation on scope that leads to departure from unqualified auditor’s report. In this case, during the course o audit, Ariff faced problem in verifying the debtor’s outstanding balance as the accounting book of records are incomplete and unsystematic. In addition, the staff of Deenurliz Wedding Planner Sdn. Bhd. was not cooperative in helping the auditor solves the problems. Moreover, the auditor intention to send confirmation to debtors was mistakenly understood by the client and they prohibit the auditor from sending the confirmation to the debtors. Thus, we should issue a disclaimer audit report because of these limitations of scope on the audit. The auditor disclaims an opinion on the financial statements because the possible effect on the limitation of scope is so material and pervasive that the auditor has not been able to obtain sufficient and appropriate evidence to form an opinion on the overall financial statement. As in this case, the amount of debtor is considered as material and they affect other items in financial statement such as sales and cash account. Question 4 Briefly explain on the scope paragraph in the Independent’s Auditors Report. (4 marks) The auditor’s report is the main product or output of the audit. The audit report, also known as the audit opinion, is the culmination of a process of collecting and evaluating sufficient appropriate evidence concerning the true and fair view presentation of management’s assertions in the financial statements. The auditor’s report on financial statements provides authorititative guidance on the basic elements and forms of audit reports. The auditor’s report advices users whether the auditee’s financial statement have been prepared in accordance with stated set of accounting principle (GAAP), whether they are free from material misstatement. Thus, the report is an assurance whether the financial statement information presented by the auditee is materially trustworthy for making various decisions. However, under certain circumstances, it is not appropriate for the auditors to issue a clean opinion or an unqualified report. The two basic reasons an auditor may be unable to express an unqualified opinion are limitation of scope and disagreement between auditor’s view and management’s view. Hence, there will be three types of audit reports resulting from scope limitation or disagreement. There are qualified report, disclaimer report, and adverse report. If there is material effect on the financial statements, the auditor would conclude that the issue of an unqualified report is not appropriate.