Broken And A Broken Heart - 1009 Words

Broken Promises and a Broken Heart. Growing up without a father can be the hardest things a child has to go through. But growing up with a father that never truly loved nor cared about you, rips your heart open. It makes you not want to trust anyone, and I can for sure tell you that the only reason I am the way that I am is because of a man that I thought was my father. It turns out you can make someone a father just because they had kid. I’ll tell you what I remember about my dad; it might not be a lot of memories, but it sure does have a lot of meaning. One thing that I do remember very clearly is day his girlfriend was driving his van and she came around our neighborhood. I was outside playing with my mom when she was driving by. As soon as I looked up the van was driving down slowly. It’s like she wanted me to see the van. I got so excited I thought my daddy was finally coming to see me, so I started running towards the van then she drove off and I started running after crying. I couldn’t even go outside anymore, she was having way too much fun seeing me crying. You’d think that if your dad loved you he would stop drinking, doing drugs, put his family first and his band second. It never went that way and I think I’d trust him if he didn’t lie or break any promises. But I can tell you that there is no way in hell that I would ever let him back in my life. Why is that whenever I want to be happy things happen? How was my mother supposed to know that her two year oldShow MoreRelatedA Broken Heart750 Words   |  3 Pagesversus a strong man that is unbreakable like a rock. While girls are more open with their emotions, boys are just afraid of admitting their feelings. Especially when it comes to love. Sometimes that shyness and fear of a broken heart that invades man can be the cause of a broken heart. Many individuals claim that these stereotypes are totally erroneous, but my story prove them wrong. My story is that of a girl in love for 14 years of the â€Å"wrong boy†. It all started one day 14 years ago. Can a five yearRead MoreBroken Heart Essay1204 Words   |  5 PagesA broken heart is known as a metaphor for the intense emotional pain or suffering, we feel broken after losing a loved one. We all know the damage that a broken heart can cause because we have experienced it ourselves or have seen the reproductions on our loved ones. But a broken heart in medical terms is known as Cardiovascular di I have had many broken heart experiences over the last 7 years of my life. I really am still trying to fix my broken heart. When I lost my mom I felt as if my world hadRead MoreMy Broken Heart2085 Words   |  9 PagesDr. Ryder Finnegan English 1013 Composition 1 September 16, 2010 My Broken Heart I have a lot of wonderful memories from my childhood. Some of the best memories were the times I spent with my dad. He was a wonderful man, a gentle giant. His hands were strong and calloused, but his touch was as soft as his heart. He was the brightest star in the center of my universe. The day he died was the day my heart soul were irreparably broken. The bright star burned out for eternity, leaving my universe darkRead MoreThe Moral Decay Of A Broken Heart907 Words   |  4 Pagesto conquer. The lack of real relationships that this civilization forbid effects those who are confused on what they want and what they need. Sexual desire will not fulfil the empty longing for connection neither will a happy pill of Soma heal a broken heart. This utopia explains how the morals effect the action and culture of a community. If the community instructs that all male can have more than one sex partner than the culture and morals will be lost because the lust overcompensate the ethicalRead Mo reAnalysis Of The Broken Heart By John Donne1001 Words   |  5 PagesIV AP 17 November 2015 Imagery in â€Å"The Broken Heart† by John Donne Perhaps the most beautiful thing about humans is that emotions and thought seem to go hand in hand. One either distances or comforts the other. When together, these two things can create a mirror into human nature, or shatter what people see in themselves for another. The stability of the heart is something precarious and not fully understood, but it is through works as â€Å"The Broken Heart† by John Donne that we can see this stability;Read MoreMy First Broken Heart Of Love942 Words   |  4 Pageseach other in 7th grade. He had moved to Maryland from Texas with his father, step-mother, step-brother, and dog. Our relationship bloomed like a gorgeous rose then withered and eventually died. I was barely a teenager and I experienced my first broken heart. Love sucks. At first, when I saw the new kid in my math class, I thought that he would have a hard time fitting it. The first thing anyone would notice about this kid was how incredibly thin he was. He was severely underweight and looked veryRead MoreHow to Fix a Broken Heart Essay588 Words   |  3 Pageshadnt had been struck down by that hot babe you passed by everyday but one day found enough courage to come up and talk to her? Or been played by that stud with a sexy accent and an even sexier name? Who hadnt felt that invisible knife through your heart as the one you once called your sunlight, your love, your one and only happiness walked away from you forever? When total despair and desolation hit you, what do you do then? Some said time will heal itself; some said its better to be love and lostRead MoreHow I Heal A Broken Heart980 Words   |  4 PagesHow to heal a broken heart: 5 steps to mending the broken pieces. The person who discovers how to heal a broken heart, instantly, would become a hero. I am sure that they would win Nobel Prizes, become a billionaire, and get a free trip to Mars. Until this happens the only way to heal a broken heart is through time. Below, I will outline a few helpful tools to use, to make the healing happen a little easier. 1.) Don’t deny the heartbreak If you are like me, you probably ignore the signs of a heartbreakRead MoreThe Tragedy Of A Man s Broken Heart935 Words   |  4 Pagesstarted to shake with immense speed. You would think that I just witnessed a great tragedy. In a way, I guess I have. The tragedy of a man’s broken heart. Tears welled in my eyes. I can t believe he could, and would ever write something like that. Guys don’t write letters, but that idiot did. I think everyone tends to know too much. During that ceremony, I was broken. Just seeing him hold her hand crushed, and to think he merely did it to make me jealous. He was such an idiot. But, I felt myself drawnRead MoreBook Of Broken Hearts Literary Analysis803 Words   |  4 Pagesâ€Å"That was the thing about pictures. No matter how beautiful they couldn’t capture the truly felt parts of a moment.† The Book Of Broken Hearts is about a girl trying not to fall in love with a â€Å"flawless† boy. In the story the reader can put together piece by piece how she is falling for him. The story’s main base in the beginning is talking about her dad and how she wants to spend the whole summer with him because his Alzheimer’s is getting worse and worse every day. She explains to her friends how

The Neurobiology of Mental Retardation Fragile X...

The Neurobiology of Mental Retardation: Fragile X Syndrome In my previous paper, I wrote on the topic of the nature-nurture debate and the ways it related to the brain-equals-behavior dilemma. In this paper, I will continue this investigation into the link between genes and neurobiology, but I will focus in on a particular aspect of the relationship: neurological disease caused by genetic aberration. There are many well studied and well documented (thought not necessarily well understood) disorders associated with the X chromosome, and a large number of these have neurobiological roots and behavioral manifestations. One such disease is fragile X syndrome. Fragile X syndrome is the most common inherited form of learning disabilities†¦show more content†¦Men who exhibit the behaviors associated with FXS, then have inherited the disease from their mothers. To continue with the transmission genetics pertaining to this syndrome, it is also known that there are more than twice as many female carriers of the disease than male carriers (1). Of the approximately 1 in 259 women in the population who are carriers of the fragile x mutation, some are pre-mutation carriers and others are full mutation carriers. The former class is generally unaffected by the disease. The full mutation carriers, however, exhibit a range of mild to moderate behaviors associated with learning disabilities and retardation. Thus, the disease can vary in severity, a behavioral characteristic attributable to the varying degrees of expressivity of the mutant gene responsible for the disease. What is known of this elusive mutant gene which is thought to cause fragile X syndrome? The gene is called Fragile X Mental Retardation 1 (FMR1) and is normally transmitted stably from parent to offspring in humans as well as in divergent organisms. The mutation consists of excessive copies of the CGG triplicate (which codes for the amino acid arginine) at the 5 end of the FMR1 gene. This expansive repeat results in the inability of FMR1 to be expressed (2). Through cloning, it has been foundShow MoreRelatedCauses And Effects Of Autism2108 Words   |  9 PagesWhen someone mentions electric shock therapy what comes to your mind? Is there a connection somewhere in your family tree to ‘Fragile X’? Are there toxins in the air that are more dangerous than we think? Can watching too much television while you are pregnant actually be harmful to your unborn baby? What could all of these questions possibly have in common? The answer is Autism. Imagine the overwhelming joy of holding your healthy newborn child and counting ten perfect fingers and toes. Read MoreAutistic Spectrum Disorder ( Asd )3096 Words   |  13 Pageslonger believed that ASD exists as a result of bad parenting (Barlow Durand, 2009). There are now biological and neurological explanations garnerd from research in genetics, twin studies, case studies, postmortems and longditutinal studies into neurobiology. Gentic Influence To date there has been no exclusive gene associated with autism. Where plausible genetic and hereditary components have been found, they vary between individuals (Herbert, 2005; Risch et al, 2014). A child with a diagnosis of

Psa 200 Free Essays

Auditing and Assurance Standards Council Philippine Standard on Auditing 330 (Redrafted) THE AUDITOR’S RESPONSES TO ASSESSED RISKS PSA 330 (Redrafted) PHILIPPINE STANDARD ON AUDITING 330 (REDRAFTED) THE AUDITOR’S RESPONSES TO ASSESSED RISKS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this PSA†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Effective Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Objective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. We will write a custom essay sample on Psa 200 or any similar topic only for you Order Now . Definitions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Requirements Overall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1 2 3 4 5 6-24 25 26-28 29-31 Application and Other Explanatory Material Overall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A1-A3 Audit Procedures Responsive to the Assessed Risks of Material Misstatement the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A4-A54 Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ A55 Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A56-A58 Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. A59 Acknowledgment Philippine Standard on Auditing (PSA) 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks† should be read in the context of the â€Å"Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,† which sets out the authority of PSAs. 2 PSA 330 (Redrafted) Introduction Scope of this PSA 1. This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with PSA 315, â€Å"Identifying and Assessing Risks of Material Misstatement Through Understanding the Entity and Its Environment† in a financial statement audit. Effective Date 2. This PSA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Objective 3. The objective of the auditor is to obtain sufficient appropriate audit evidence about the assessed risks of material misstatement, through designing and implementing appropriate responses to those risks. Definitions 4. For purposes of the PSAs, the following terms have the meanings attributed below: (a) Substantive procedure – An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise: (i) Tests of details (of classes of transactions, account balances, and disclosures), and ii) Substantive analytical procedures. (b) Test of controls – An audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level. Requirements Overall Responses 5. The auditor shall design and implement overall responses to address the assessed risks of material misstatement at the financial statement level. (Ref: Para. A1-A3) 3 PSA 330 (Redr afted) Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level 6. The auditor shall design and perform further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level. (Ref: Para. A4-A8) 7. In designing the further audit procedures to be performed, the auditor shall: (a) Consider the reasons for the assessment given to the risk of material misstatement at the assertion level for each class of transactions, account balance, and disclosure, including: (i) The likelihood of material misstatement due to the particular characteristics of the relevant class of transactions, account balance, or disclosure (i. . , the inherent risk); and (ii) Whether the risk assessment takes account of relevant controls (i. e. , the control risk), thereby requiring the auditor to obtain audit evidence to determine whether the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and e xtent of substantive procedures); and (Ref: Para. A9-A18) (b) Obtain more persuasive audit evidence the higher the auditor’s assessment of risk. (Ref: Para. A19) Tests of Controls 8. The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when: (a) The auditor’s assessment of risks of material misstatement at the assertion level includes an expectation that the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); or (b) Substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. Ref: Para. A20-A24) 9. In designing and performing tests of controls, the auditor shall obtain more persuasive audit evidence the greater the reliance the auditor places on the effectiveness of a control. (Ref: Para. A25) 4 PSA 330 (Redrafted) Nature and Extent of Tests of Controls 10. In designing and performing tests of controls, the auditor shall: (a) Perform other audit procedures in combination with inquiry to obtain audit evidence about the operating effectiveness of the controls, including: (i) How the controls were applied at relevant times during the period under audit. ii) The consistency with which they were applied. (iii) By whom or by what means they were applied. (Ref: Para. A26-29) (b) Determine whether the controls to be tested depend upon other controls (indirect controls), and if so, whether it is necessary to obtain audit evidence supporting the effective operation of those indirect controls. (Ref: Para. A3031) Timing of Tests of Controls 11. The auditor shall test controls for the particular time, or throughout the period, for which the auditor intends to rely on those controls, subject to aragraphs 12 and 15 below, in order to provide an appropriate basis for the auditor’s intended reliance. (Ref: Para. A32) Using audit evidence obtained during an interim period 12. When the auditor obtains audit evidence about the operating effectiveness of controls dur ing an interim period, the auditor shall: (a) Obtain audit evidence about significant changes to those controls subsequent to the interim period; and (b) Determine the additional audit evidence to be obtained for the remaining period. (Ref: Para. A33-A34) Using audit evidence obtained in previous audits 13. In determining whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits, and, if so, the length of the time period that may elapse before retesting a control, the auditor shall consider the following: 5 PSA 330 (Redrafted) (a) The effectiveness of other elements of internal control, including the control environment, the entity’s monitoring of controls, and the entity’s risk assessment process; b) The risks arising from the characteristics of the control, including whether it is manual or automated; (c) The effectiveness of general IT-controls; (d) The effectiveness of the control and its application by the entity, including the nature and extent of deviations in the application of the control noted in previous audits, and whether there have been personnel changes that significantly affect the application of the control; (e) Whether the lack of a change in a particular control poses a risk due to changing circumstances; and f) The risks of material misstatement and the extent of reliance on the control. (Ref: Para. A35) 14. If the auditor plans to use audit evidence from a previous audit about the operating effectiveness of specific controls, the auditor shall establish the continuing relevance of that evidence by obtaining audit evidence about whether significant changes in those controls have occurred subsequent to the previous audit. The auditor shall obtain this evidence by performing inquiry combined with observation or inspection, to confirm the understanding of those specific controls, and: a) If there have been changes that affect the continuing relevance of the audit evidence from the previous audit, the auditor shall test the controls in the current audit. (Ref: Para. A36) (b) If there have not been such changes, the auditor shall test the controls at least once in every third audit, and shall test some controls each audit to avoid the possibility of testing all the controls on which the auditor intends to rely in a single audit period with no testing of controls in the subsequent two audit periods. (Ref: Para. A37-39) Controls over significant risks 15. When the auditor plans to rely on controls over a risk the auditor has determined to be a significant risk, the auditor shall test those controls in the current period. 6 PSA 330 (Redrafted) Evaluating the Operating Effectiveness of Controls 16. When evaluating the operating effectiveness of relevant controls, the auditor shall evaluate whether misstatements that have been detected by substantive procedures indicate that controls are not operating effectively. The absence of misstatements detected by substantive procedures, however, does not provide audit evidence that controls related to the assertion being tested are effective. Ref: Para. A40) 17. When deviations from controls upon which the auditor intends to rely are detected, the auditor shall make specific inquiries to understand these matters and their potential consequences, and shall determine whether: (a) The tests of controls that have been performed provide an appropriate basis for reliance on the controls; (b) Additional tests of controls are necessary; or (c) The potential risks of misstatement need to be addressed using substantive procedures. (Ref: Para. A41) 18. The auditor shall evaluate whether, on the basis of the audit work performed, the auditor has identified a material weakness in the operating effectiveness of controls. 19. The auditor shall communicate material weaknesses in internal control identified during the audit on a timely basis to management at an appropriate level of responsibility and, as required by PSA 260 (Revised), â€Å"Communication with Those Charged with Governance,† 1 with those charged with governance (unless all of those charged with governance are involved in managing the entity). Substantive Procedures 0. Irrespective of the assessed risks of material misstatement, the auditor shall design and perform substantive procedures for each material class of transactions, account balance, and disclosure. (Ref: Para. A42-A47) Substantive Procedures Related to the Financial Statement Closing Process 21. The auditor’s substantive procedures shall include the following audit procedures related to the financ ial statement closing process: (a) Agreeing or reconciling the financial statements with the underlying accounting records; and 1 Close off document approved May 2006. 7 PSA 330 (Redrafted) (b) Examining material journal entries and other adjustments made during the course of preparing the financial statements. (Ref: Para. A48) Substantive Procedures Responsive to Significant Risks 22. When the auditor has determined that an assessed risk of material misstatement at the assertion level is a significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a significant risk consists only of substantive procedures, those procedures shall include tests of details. Ref: Para. A49) Timing of Substantive Procedures 23. When substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing: (a) Substantive procedures, combined with tests of controls for the intervening period; or (b) If the auditor determines that it is sufficient, further substantive procedures only, that provide a reasonable basis for extending the audit conclusions from the interim date to the period end. (Ref: Para. A51-A53) 24. If misstatements that the auditor did not expect when assessing the risks of material misstatement are detected at an interim date, the auditor shall evaluate whether the related assessment of risk and the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified. (Ref: Para. A54) Adequacy of Presentation and Disclosure 25. The auditor shall perform audit procedures to evaluate whether the overall presentation of the financial statements, including the related disclosures, is in accordance with the applicable financial reporting framework. Ref: Para. A55) Evaluating the Sufficiency and Appropriateness of Audit Evidence 26. Based on the audit procedures performed and the audit evidence obtained, the auditor shall evaluate before the conclusion of the audit whether the assessments of the risks of material misstatement at the assertion level remain appropriate. (Ref: Para. A56-57) 27. The auditor shall conclude whether sufficient appro priate audit evidence has been obtained. In forming an opinion, the auditor shall consider all elevant audit evidence, regardless of whether it appears to corroborate or to contradict the assertions in the financial statements. (Ref: Para. A58) 8 PSA 330 (Redrafted) 28. If the auditor has not obtained sufficient appropriate audit evidence as to a material financial statement assertion, the auditor shall attempt to obtain further audit evidence. If the auditor is unable to obtain sufficient appropriate audit evidence, the auditor shall express a qualified opinion or a disclaimer of opinion. Documentation 29. The auditor shall document: a) The overall responses to address the assessed risks of material misstatement at the financial statement level, and the nature, timing, and extent of the further audit procedures performed; (b) The linkage of those procedures with the assessed risks at the assertion level; and (c) The results of the audit procedures, including the conclusions where t hese are not otherwise clear. (Ref: Para. A59) 30. If the auditor plans to use audit evidence about the operating effectiveness of controls obtained in previous audits, the auditor shall document the conclusions reached about relying on such controls that were tested in a previous audit. 1. The auditors’ documentation shall demonstrate that the financial statements agree or reconcile with the underlying accounting records. *** Application and Other Explanatory Material Overall Responses (Ref: Para. 5) A1. Overall responses to address the assessed risks of material misstatement at the financial statement level may include: †¢ Emphasizing to the audit team the need to maintain professional skepticism. †¢ Assigning more experienced staff or those with special skills or using experts. †¢ Providing more supervision. †¢ Incorporating additional elements of unpredictability in the selection of further audit procedures to be performed. 9 PSA 330 (Redrafted) †¢ A2. Making general changes to the nature, timing, or extent of audit procedures, for example: performing substantive procedures at the period end instead of at an interim date; or modifying the nature of audit procedures to obtain more persuasive audit evidence. The assessment of the risks of material misstatement at the financial statement level, and thereby the auditor’s overall responses, is affected by the auditor’s understanding of the control environment. An effective control environment may allow the auditor to have more confidence in internal control and the reliability of audit evidence generated internally within the entity and thus, for example, allow the auditor to conduct some audit procedures at an interim date rather than at the period end. Weaknesses in the control environment, however, have the opposite effect; for example, the auditor may respond to an ineffective control environment by: †¢ †¢ Obtaining more extensive audit evidence from substantive procedures. †¢ A3. Conducting more audit procedures as of the period end rather than at an interim date. Increasing the number of locations to be included in the audit scope. Such considerations, therefore, have a significant bearing on the auditor’s general approach, for example, an emphasis on substantive procedures (substantive approach), or an approach that uses tests of controls as well as substantive procedures (combined approach). Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level The Nature, Timing, and Extent of Further Audit Procedures (Ref: Para. 6) A4. The auditor’s assessment of the identified risks at the assertion level provides a basis for considering the appropriate audit approach for designing and performing further audit procedures. For example, (as appropriate and notwithstanding the requirements of this PSA)2, the auditor may determine that: (a) Only by performing tests of controls may the auditor achieve an effective response to the assessed risk of material misstatement for a particular assertion; (b) Performing only substantive procedures is appropriate for particular assertions and, therefore, the auditor excludes the effect of controls from the relevant risk assessment. This may be because the auditor’s risk assessment procedures 2 For example, as required by paragraph 20, irrespective of the approach selected, the auditor designs and performs substantive procedures for each significant class of transactions, account balance, and disclosure. 10 PSA 330 (Redrafted) have not identified any effective controls relevant to the assertion, or because testing controls would be inefficient and therefore the auditor does not intend to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures; or c) A combined approach using both tests of controls and substantive procedures is an effective approach. A5. The nature of an audit procedure refers to its purpose (i. e. , test of controls or substantive procedure) and its type (i. e. , inspection, observation, inquiry, confirmation, recalculation, reperformance, or analytical procedure). The nature of the audit procedures is of most importance in re sponding to the assessed risks. A6. Timing of an audit procedure refers to when it is performed, or the period or date to which the audit evidence applies. A7. Extent of an audit procedure refers to the quantity to be performed, for example, a sample size or the number of observations of a control activity. A8. Designing and performing further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level provides a clear linkage between the auditors’ further audit procedures and the risk assessment. Responding to the Assessed Risks at the Assertion Level (Ref: Para. 7(a)) Nature A9. The auditor’s assessed risks may affect both the types of audit procedures to be performed and their combination. For example, when an assessed risk is high, the auditor may confirm the completeness of the terms of a contract with the counterparty, in addition to inspecting the document. Further, certain audit procedures may be more appropriate for some assertions than others. For example, in relation to revenue, tests of controls may be most responsive to the assessed risk of misstatement of the completeness ssertion, whereas substantive procedures may be most responsive to the assessed risk of misstatement of the occurrence assertion. A10. The reasons for the assessment given to a risk are relevant in determining the nature of audit procedures. For example, if an assessed risk is lower because of the particular characteristics of a class of transactions without consideration of the related controls, then the auditor may determine that substantive analytical procedures al one provide sufficient appropriate audit evidence. On the other hand, if the assessed risk is lower because of internal controls, and the auditor intends to base the substantive procedures on that low assessment, then the auditor performs tests of those controls, as required by paragraph 8(a). This may be the case, for 11 PSA 330 (Redrafted) example, for a class of transactions of reasonably uniform, non-complex characteristics that are routinely processed and controlled by the entity’s information system. Timing A11. The auditor may perform tests of controls or substantive procedures at an interim date or at the period end. The higher the risk of material misstatement, the more likely it is that the auditor may decide it is more effective to perform substantive procedures nearer to, or at, the period end rather than at an earlier date, or to perform audit procedures unannounced or at unpredictable times (for example, performing audit procedures at selected locations on an unannounced basis). This is particularly relevant when considering the response to the risks of fraud. For example, the auditor may conclude that, when the risks of intentional misstatement or manipulation have been identified, audit procedures to extend audit conclusions from interim date to the period end would not be effective. A12. On the other hand, performing audit procedures before the period end may assist the auditor in identifying significant matters at an early stage of the audit, and consequently resolving them with the assistance of management or developing an effective audit approach to address such matters. A13. In addition, certain audit procedures can be performed only at or after the period end, for example: †¢ †¢ Examining adjustments made during the course of preparing the financial statements; and †¢ A14. Agreeing the financial statements to the accounting records; Procedures to respond to a risk that, at the period end, the entity may have entered into improper sales contracts, or transactions may not have been finalized. Further relevant factors that influence the auditor’s consideration of when to perform audit procedures include the following: †¢ The control environment. †¢ When relevant information is available (for example, electronic files may subsequently be overwritten, or procedures to be observed may occur only at certain times). The nature of the risk (for example, if there is a risk of inflated revenues to meet earnings expectations by subsequent creation of false sales agreements, 12 PSA 330 (Redrafted) the auditor may wish to examine contracts available on the date of the period end). †¢ The period or date to which the audit evidence relates. Extent A15. The extent of an audit procedure judged necessary is determined after considering the materiality, the assessed risk, and the degree of assurance the auditor plans to obtain. When a single purpose is met by a combination of procedures, the extent of each procedure is considered separately. In general, the extent of audit procedures increases as the risk of material misstatement increases. For example, in response to the assessed risk of material misstatement due to fraud, increasing sample sizes or performing substantive analytical procedures at a more detailed level may be appropriate. However, increasing the extent of an audit procedure is effective only if the audit procedure itself is relevant to the specific risk. A16. The use of computer-assisted audit techniques (CAATs) may enable more extensive testing of electronic transactions and account files, which may be useful when the auditor decides to modify the extent of testing, for example, in responding to the risks of material misstatement due to fraud. Such techniques can be used to select sample transactions from key electronic files, to sort transactions with specific characteristics, or to test an entire population instead of a sample. Considerations specific to public sector entities A17. For the audits of public sector entities, the audit mandate and any other special auditing requirements may affect the auditor’s consideration of the nature, timing and extent of further audit procedures. Considerations specific to smaller entities A18. In the case of very small entities, there may not be many control activities that could be identified by the auditor, or the extent to which their existence or operation have been documented by the entity may be limited. In such cases, it may be more efficient for the auditor to perform further audit procedures that are primarily substantive procedures. In some rare cases, however, the absence of control activities or of other components of control may make it impossible to obtain sufficient appropriate audit evidence. Higher Assessments of Risk (Ref: Para 7(b)) A19. When obtaining more persuasive audit evidence because of a higher assessment of risk, the auditor may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, e. g. , by placing more emphasis on obtaining third 13 PSA 330 (Redrafted) party evidence or by obtaining corroborating evidence from a number of independent sources. Tests of Controls Designing and Performing Tests of Controls (Ref: Para. 8) A20. Tests of controls are performed only on those controls that the auditor has determined are suitably designed to prevent, or detect and correct, a material misstatement in an assertion. If substantially different controls were used at different times during the period under audit, each is considered separately. A21. Testing the operating effectiveness of controls is different from obtaining an understanding of and evaluating the design and implementation of controls. However, the same types of audit procedures are used. The auditor may, therefore, decide it is efficient to test the operating effectiveness of controls at the same time as evaluating their design and determining that they have been implemented. A22. Further, although some risk assessment procedures may not have been specifically designed as tests of controls, they may nevertheless provide audit evidence about the operating effectiveness of the controls and, consequently, serve as tests of controls. For example, the auditor’s risk assessment procedures may have included: Inquiring about management’s use of budgets. †¢ Observing management’s comparison of monthly budgeted and actual expenses. †¢ Inspecting reports pertaining to the investigation of variances between budgeted and actual amounts. These audit procedures provide knowledge about the design of the entity’s budgeting policies and whether they have been implemented, but may also provide a udit evidence about the effectiveness of the operation of budgeting policies in preventing or detecting material misstatements in the classification of expenses. A23. In addition, the auditor may design a test of controls to be performed concurrently with a test of details on the same transaction. Although the purpose of a test of controls is different from the purpose of a test of details, both may be accomplished concurrently by performing a test of controls and a test of details on the same transaction, also known as a dual-purpose test. For example, the auditor may design, and evaluate the results of, a test to examine an invoice to determine whether it has been approved and to provide substantive audit evidence of a 14 PSA 330 (Redrafted) ransaction. A dual-purpose test is designed and evaluated by considering each purpose of the test separately. A24. In some cases, as discussed in PSA 315, the auditor may find it impossible to design effective substantive procedures that by themselves provide sufficient appropriate audit evidence at the assertion level. This may occur when an entity conducts its business using IT and no documentation of tran sactions is produced or maintained, other than through the IT system. In such cases, paragraph 8(b) requires the auditor to perform tests of relevant controls. Audit Evidence and Intended Reliance (Ref: Para. 9) A25. A higher level of assurance may be sought about the operating effectiveness of controls when the approach adopted consists primarily of tests of controls, in particular where it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Nature and Extent of Tests of Controls Other audit procedures in combination with inquiry (Ref: Para. 10(a)) A26. Inquiry alone is not sufficient to test the operating effectiveness of controls. Accordingly, other audit procedures are performed in combination with inquiry. In this regard, inquiry combined with inspection or reperformance may provide more assurance than inquiry and observation, since an observation is pertinent only at the point in time at which it is made. A27. The nature of the particular control influences the type of procedure required to obtain audit evidence about whether the control was operating effectively. For example, if operating effectiveness is evidenced by documentation, the auditor may decide to inspect it to obtain audit evidence about operating effectiveness. For other controls, however, documentation may not be available or relevant. For example, documentation of operation may not exist for some factors in the control environment, such as assignment of authority and responsibility, or for some types of control activities, such as control activities performed by a computer. In such circumstances, audit evidence about operating effectiveness may be obtained through inquiry in combination with other audit procedures such as observation or the use of CAATs. Extent of tests of controls A28. When more persuasive audit evidence is needed regarding the effectiveness of a control, it may be appropriate to increase the extent of testing of the control. As well as the degree of reliance on controls, matters the auditor may consider in determining the extent of tests of controls include the following: 15 PSA 330 (Redrafted) †¢ The frequency of the performance of the control by the entity during the period. †¢ The length of time during the audit period that the auditor is relying on the operating effectiveness of the control. †¢ The expected rate of deviation from a control. †¢ The relevance and reliability of the audit evidence to be obtained regarding the operating effectiveness of the control at the assertion level. †¢ The extent to which audit evidence is obtained from tests of other controls related to the assertion. PSA 530, â€Å"Audit Sampling and Other Means of Testing† contains further guidance on the extent of testing. A29. Because of the inherent consistency of IT processing, it may not be necessary to increase the extent of testing of an automated control. An automated control can be expected to function consistently unless the program (including the tables, files, or other permanent data used by the program) is changed. Once the auditor determines that an automated control is functioning as intended (which could be done at the time the control is initially implemented or at some other date), the auditor may consider performing tests to determine that the control continues to function effectively. Such tests might include determining that: †¢ Changes to the program are not made without being subject to the appropriate program change controls, The authorized version of the program is used for processing transactions, and †¢ Other relevant general controls are effective. Such tests also might include determining that changes to the programs have not been made, as may be the case when the entity uses packaged software applications without modifying or maintaining them. For example, the auditor may inspect the record of the admin istration of IT security to obtain audit evidence that unauthorized access has not occurred during the period. Testing of indirect controls (Ref: Para. 10(b)) A30. In some circumstances, it may be necessary to obtain audit evidence supporting the effective operation of indirect controls. For example, when the auditor decides to test the effectiveness of a user review of exception reports detailing sales in excess of authorized credit limits, the user review and related follow up is the control that is directly of relevance to the auditor. Controls over the accuracy of 16 PSA 330 (Redrafted) the information in the reports (for example, the general IT controls) are described as ‘indirect’ controls. A31. Because of the inherent consistency of IT processing, audit evidence about the implementation of an automated application control, when considered in combination with audit evidence about the operating effectiveness of the entity’s general controls (in particular, change controls), may also provide substantial audit evidence about its operating effectiveness. Timing of Tests of Controls Intended period of reliance (Ref: Para. 11) A32. Audit evidence pertaining only to a point in time may be sufficient for the auditor’s purpose, for example, when testing controls over the entity’s physical inventory counting at the period end. If, on the other hand, the auditor intends to rely on a control over a period, tests that are capable of providing audit evidence that the control operated effectively at relevant times during that period are appropriate. Such tests may include tests of the entity’s monitoring of controls. Using audit evidence obtained during an interim period (Ref: Para. 12) A33. Relevant factors in determining what additional audit evidence to obtain about controls that were operating during the period remaining after an interim period, include: †¢ †¢ The specific controls that were tested during the interim period, and significant changes to them since they were tested, including changes in the information system, processes, and personnel. †¢ The degree to which audit evidence about the operating effectiveness of those controls was obtained. †¢ The length of the remaining period. †¢ The extent to which the auditor intends to reduce further substantive procedures based on the reliance of controls. †¢ A34. The significance of the assessed risks of material misstatement at the assertion level. The control environment. Additional audit evidence may be obtained, for example, by extending tests of controls over the remaining period or testing the entity’s monitoring of controls. 17 PSA 330 (Redrafted) Using audit evidence obtained in previous audits (Ref: Para. 13) A35. In certain circumstances, audit evidence obtained from previous audits may provide audit evidence where the auditor performs audit procedures to establish its continuing relevance. For example, in performing a previous audit, the auditor may have determined that an automated control was functioning as intended. The auditor may obtain audit evidence to determine whether changes to the automated control have been made that affect its continued effective functioning through, for example, inquiries of management and the inspection of logs to indicate what controls have been changed. Consideration of audit evidence about these changes may support either increasing or decreasing the expected audit evidence to be obtained in the current period about the operating effectiveness of the controls. Controls that have changed from previous audits (Ref: Para. 4(a)) A36. Changes may affect the relevance of the audit evidence obtained in previous audits such that there may no longer be a basis for continued reliance. For example, changes in a system that enable an entity to receive a new report from the system probably do not affect the relevance of audit evidence from a previous audit; however, a change that causes data to be accumulated or calculated differently does affect it. Controls that have not cha nged from previous audits (Ref: Para. 14(b)) A37. The auditor’s decision on whether to rely on audit evidence obtained in previous audits for controls that: (a) Have not changed since they were last tested; and (b) Are not controls that mitigate a significant risk, is a matter of professional judgment. In addition, the length of time between retesting such controls is also a matter of professional judgment, but is required by paragraph 14(b) to be at least once in every third year. A38. In general, the higher the risk of material misstatement, or the greater the reliance on controls, the shorter the time period elapsed, if any, is likely to be. Factors that may decrease the period for retesting a control, or result in not relying on audit evidence obtained in previous audits at all, include the following: †¢ A weak control environment. †¢ Weak monitoring of controls. †¢ A significant manual element to the relevant controls. 18 PSA 330 (Redrafted) †¢ †¢ Changing circumstances that indicate the need for changes in the control. †¢ A39. Personnel changes that significantly affect the application of the control. Weak general IT-controls. When there are a number of controls for which the auditor intends to rely on audit evidence obtained in previous audits, testing some of those controls in each audit provides corroborating information about the continuing effectiveness of the control environment. This contributes to the auditor’s decision about whether it is appropriate to rely on audit evidence obtained in previous audits. Evaluating the Operating Effectiveness of Controls (Ref: Para. 16-19) A40. A material misstatement detected by the auditor’s procedures may indicate the existence of a material weakness in internal control. A41. The concept of effectiveness of the operation of controls recognizes that some deviations in the way controls are applied by the entity may occur. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluctuations in volume of transactions and human error. The detected rate of deviation, in particular in comparison with the expected rate, may indicate that the control cannot be relied on to reduce risk at the assertion level to that assessed by the auditor. Substantive Procedures (Ref: Para. 20) A42. Paragraph 20 requires the auditor to design and perform substantive procedures for each material class of transactions, account balance, and disclosure, irrespective of the assessed risks of material misstatement. This requirement reflects the facts that: (i) the auditor’s assessment of risk is judgmental and so may not identify all risks of material misstatement; and (ii) there are inherent limitations to internal control, including management override. Nature and Extent of Substantive Procedures A43. Depending on the circumstances, the auditor may determine that: †¢ Performing only substantive analytical procedures will be sufficient to reduce audit risk to an acceptably low level. For example, where the auditor’s assessment of risk is supported by audit evidence from tests of controls. †¢ Only tests of details are appropriate. †¢ A combination of substantive analytical procedures and tests of details are most responsive to the assessed risks. 19 PSA 330 (Redrafted) A44. Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time. PSA 520, â€Å"Analytical Procedures† establishes requirements and provides guidance on the application of analytical procedures during an audit. A45. The nature of the risk and assertion is relevant to the design of tests of details. For example, tests of details related to the existence or occurrence assertion may involve selecting from items contained in a financial statement amount and obtaining the relevant audit evidence. On the other hand, tests of details related to the completeness assertion may involve selecting from items that are expected to be included in the relevant financial statement amount and investigating whether they are included. A46. Because the assessment of the risk of material misstatement takes account of internal control, the extent of substantive procedures may need to be increased when the results from tests of controls are unsatisfactory. However, increasing the extent of an audit procedure is appropriate only if the audit procedure itself is relevant to the specific risk. A47. In designing tests of details, the extent of testing is ordinarily thought of in terms of the sample size. However, other matters are also relevant, including whether it is more effective to use other selective means of testing. See PSA 530 for additional guidance. Substantive Procedures Related to the Financial Statement Closing Process (Ref: Para. 21(b)) A48. The nature, and also the extent, of the auditor’s examination of journal entries and other adjustments depends on the nature and complexity of the entity’s financial reporting process and the related risks of material misstatement. Substantive Procedures Responsive to Significant Risks (Ref: Para. 22) A49. Paragraph 22 of this PSA requires the auditor to perform substantive procedures that are specifically responsive to risks the auditor has determined to be significant risks. For example, if the auditor identifies that management is under pressure to meet earnings expectations, there may be a risk that management is inflating sales by improperly recognizing revenue related to sales agreements with terms that preclude revenue recognition or by invoicing sales before shipment. In these circumstances, the auditor may, for example, design external confirmations not only to confirm outstanding amounts, but also to confirm the details of the sales agreements, including date, any rights of return and delivery terms. In addition, the auditor may find it effective to supplement such external confirmations with inquiries of non-financial personnel in the entity regarding any changes in sales agreements and delivery terms. Substantive procedures related to 20 PSA 330 (Redrafted) ignificant risks are most often designed to obtain audit evidence with high reliability. Timing of Substantive Procedures (Ref: Para. 23-24) A50. In most cases, audit evidence from a previous audit’s substantive procedures provides little or no audit evidence for the current period. There are, however, exceptions, e. g. , a legal opinion obtained in a previous audit related to the structure of a securitization to which no changes have occurred, may be relevant in the current period. In such cases, it may be appropriate to use audit evidence from a previous audit’s substantive procedures if that evidence and the related subject matter have not fundamentally changed, and audit procedures have been performed during the current period to establish its continuing relevance. Using audit evidence obtained during an interim period (Ref: Para. 23) A51. In some circumstances, the auditor may determine that it is effective to perform substantive procedures at an interim date, and to compare and reconcile information concerning the balance at the period end with the comparable information at the interim date to: a) Identify amounts that appear unusual, (b) Investigate any such amounts, and (c) Perform substantive analytical procedures or tests of details to test the intervening period. A52. Performing substantive procedures at an interim date without undertaking additional procedures at a later date increases the risk that the auditor will not detect misstatements th at may exist at the period end. This risk increases as the remaining period is lengthened. Factors such as the following may influence whether to perform substantive procedures at an interim date: †¢ The control environment and other relevant controls. †¢ The availability at a later date of information necessary for the auditor’s procedures. †¢ The purpose of the substantive procedure. †¢ The assessed risk of material misstatement. †¢ The nature of the class of transactions or account balance and related assertions. 21 PSA 330 (Redrafted) †¢ A53. The ability of the auditor to perform appropriate substantive procedures or substantive procedures combined with tests of controls to cover the remaining period in order to reduce the risk that misstatements that may exist at the period end will not be detected. Factors such as the following may influence whether to perform substantive analytical procedures with respect to the period between the interim date and the period end: †¢ Whether the period end balances of the particular classes of transactions or account balances are reasonably predictable with respect to amount, relative significance, and composition. †¢ Whether the entity’s procedures for analyzing and adjusting such classes of transactions or account balances at interim dates and for establishing proper accounting cutoffs are appropriate. Whether the information system relevant to financial reporting will provide information concerning the balances at the period end and the transactions in the remaining period that is sufficient to permit investigation of: (a) Significant unusual transactions or entries (including those at or near the period end), (b) Other causes of significant fluctuations, or expected fluctuations that did not occur, and (c) Changes in the co mposition of the classes of transactions or account balances. Misstatements detected at an interim date (Ref: Para. 24) A54. When the auditor concludes that the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified as a result of unexpected misstatements detected at an interim date, such modification may include extending or repeating the procedures performed at the interim date at the period end. Adequacy of Presentation and Disclosure (Ref: Para. 25) A55. Evaluating the overall presentation of the financial statements, including the related disclosures, relates to whether the individual financial statements are presented in a manner that reflects the appropriate classification and description of financial information, and the form, arrangement, and content of the financial statements and their appended notes. This includes, for example, the terminology 22 PSA 330 (Redrafted) used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. Evaluating the Sufficiency and Appropriateness of Audit Evidence (Ref: Para. 6-28) A56. An audit of financial statements is a cumulative and iterative process. As the auditor performs planned audit procedures, the audit evidence obtained may cause the auditor to modify the nature, timing, or extent of other planned audit procedures. Information may come to the auditor’s attention that differs significantly from the information on which the ri sk assessment was based. For example, †¢ The extent of misstatements that the auditor detects by performing substantive procedures may alter the auditor’s judgment about the risk assessments and may indicate a material weakness in internal control. The auditor may become aware of discrepancies in accounting records, or conflicting or missing evidence. †¢ Analytical procedures performed at the overall review stage of the audit may indicate a previously unrecognized risk of material misstatement. In such circumstances, the auditor may need to reevaluate the planned audit procedures, based on the revised consideration of assessed risks for all or some of the classes of transactions, account balances, or disclosures and related assertions. PSA 315 contains further guidance on revising the auditor’s risk assessment. A57. The auditor cannot assume that an instance of fraud or error is an isolated occurrence. Therefore, the consideration of how the detection of a misstatement affects the assessed risks of material misstatement is important in determining whether the assessment remains appropriate. A58. The auditor’s judgment as to what constitutes sufficient appropriate audit evidence is influenced by such factors as the following: †¢ Significance of the potential misstatement in the assertion and the likelihood of its having a material effect, individually or aggregated with other potential misstatements, on the financial statements. Effectiveness of management’s responses and controls to address the risks. †¢ Experience gained during previous audits with respect to similar potential misstatements. †¢ Results of audit procedures performed, including whether such audit procedures identified specific instances of fraud or error. 23 PSA 330 (Redrafted) †¢ Source and reli ability of the available information. †¢ Persuasiveness of the audit evidence. †¢ Understanding of the entity and its environment, including the entity’s internal control. Documentation (Ref: Para. 29) A59. The form and extent of audit documentation is a matter of professional judgment, and is influenced by the nature, size and complexity of the entity and its internal control, availability of information from the entity and the audit methodology and technology used in the audit. Acknowledgment This PSA is based on International Standard on Auditing 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† issued by the International Auditing and Assurance Standards Board. There are no significant differences between this PSA 330 (Redrafted) and ISA 330 (Redrafted). 4 PSA 330 (Redrafted) This PSA 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† was unanimously approved for adoption on January 29, 2007 by the members of the Auditing and Assurance Standards Council. Benjamin R. Punongbayan, Chairman Felicidad A. Abad Antonio P. Acyatan Erwin Vincent G. Alcala Froilan G. Ampil David L. Balangue Ma. Gracia Casals-Diaz Amorsonia B. Escar da Manuel O. Faustino Eliseo A. Fernandez Nestorio C. Roraldo Joaquin P. Tolentino Editha O. Tuason Jaime E. Ysmael 25 How to cite Psa 200, Essay examples

Modernism Essay Example For Students

Modernism Essay Outline1 Introduction2 The key ideas of modernism3 What is the modernist poetry?4 Conclusion Introduction Modernism is an art movement that took place at the end of 19th and in the 20th century. It denied the common forms of art, literature, architecture, social organization, religious faith, and everyday life. Modernists thought that those conventional  forms could not compete with the new conditions in the economics, politics, and society. The period of modernism movement includes the different styles that are defined as modernistic and have similar theories on different spheres of life, so lets read essay  about modernism for university and college students. The key ideas of modernism Modernists believed they could create a better world. Artists were trying to find absolutely new forms of expressing their views and feelings. This movement could serve as a great example of the series of experiments in the art. Modernism in literature started its existing by the influence of urbanization and industrialization. As a literary movement, modernism is considered to begin after World War I. The horrors of the war had weakened the people’s faith in the bases of Western society and culture and the literature of Modernism expressed this image of disappointment and disintegration. A good example of the early modernist literature is a poem The Waste Land, written by T. S. Elliot. It is full of the search for recovery and revival in the spiritually empty surroundings. Like all the others Modernist works of literature, this poem allows the reader to interpret the sense in his own way. This is the significant feature of all modernistic literature works: giving the reader the right to give his interpretation. The remarkable point in the development of Modernistic movement in literature was made by the publication Ulysses created by an Irish writer James Joyce. This novel gives the details of one day in three Dubliners’ life and does this through the use of the famous technique called stream of consciousness. This technique avoids the usual structure of the sentences and fragmentarily shows the process of the writer’s thoughts. For some scene, this novel was forbidden in the English-speaking countries for many years. Among others, writers who decided to reject the common order of narration in their works were Virginia Woolf,  Gertrude Stein, Marcel Proust,  and  William Faulkner. All of them significantly arose the topic of psychology in literature. What is the modernist poetry? Modernist poetry could be defined for its concrete imagery. One of the most significant figures that made a great influence on the development of modern poetry was W. B. Yeats. He abandoned the rhetorical poetry that was extremely important in the Victorian era. In 1910, there was found in poetry the Imagist movement. Its founders were Ezra Pound, Richard Aldington, and Hilda Dolittle. The Imagist movement accepted free rhythms and simplified language. Modernism movement was also involved in many other kinds of art including music, sculpture, architecture, and others. In music, the composers tried to use not tested before variants of tonality. Dancers replaced the established traditions with the new forms and the famous innovators in this sphere were Rudolf Laban, Émile Jaques-Dalcroze,  and  Loie Fuller. They had developed a modern dance, studying specific aspects of dance. The theatre of its time is famous for the term â€Å"Theatre of the Absurd.† This term was used to explain such plays that show the meaningless of the human’s existence and were full of illogical speeches that ended with silence. Playwrights whose plays could serve as vivid examples of the Theatre of the Absurd are Samuel Beckett,  Tom Stoppard, Daniil Kharms, and lots of others. .ufc8e1e1a6424bb5f4a76158b923cba4a , .ufc8e1e1a6424bb5f4a76158b923cba4a .postImageUrl , .ufc8e1e1a6424bb5f4a76158b923cba4a .centered-text-area { min-height: 80px; position: relative; } .ufc8e1e1a6424bb5f4a76158b923cba4a , .ufc8e1e1a6424bb5f4a76158b923cba4a:hover , .ufc8e1e1a6424bb5f4a76158b923cba4a:visited , .ufc8e1e1a6424bb5f4a76158b923cba4a:active { border:0!important; } .ufc8e1e1a6424bb5f4a76158b923cba4a .clearfix:after { content: ""; display: table; clear: both; } .ufc8e1e1a6424bb5f4a76158b923cba4a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufc8e1e1a6424bb5f4a76158b923cba4a:active , .ufc8e1e1a6424bb5f4a76158b923cba4a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufc8e1e1a6424bb5f4a76158b923cba4a .centered-text-area { width: 100%; position: relative ; } .ufc8e1e1a6424bb5f4a76158b923cba4a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufc8e1e1a6424bb5f4a76158b923cba4a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufc8e1e1a6424bb5f4a76158b923cba4a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufc8e1e1a6424bb5f4a76158b923cba4a:hover .ctaButton { background-color: #34495E!important; } .ufc8e1e1a6424bb5f4a76158b923cba4a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufc8e1e1a6424bb5f4a76158b923cba4a .ufc8e1e1a6424bb5f4a76158b923cba4a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufc8e1e1a6424bb5f4a76158b923cba4a:after { content: ""; display: block; clear: both; } READ: How Historical Architecture Elements Have Been Destroyed Argumentative EssayVisual art had also influenced radical changes under the Modernism movement. The foundation of Modernism in the visual art is connected with the name of an artist Édouard Manet. He broke the established rules that were prominent to the art and changed the view on the modeling, perspective, and subject matter. There were lots of different modernist movements including avant-garde, Impressionism, Post-Impressionism, Futurism, Cubism, Expressionism, de Stijl, Constructivism, and Abstract Expressionism. All of these movements are different from each other having their other specific peculiarities. However, there are some points that make them similar and allow collecting them all under the term Modernism. Artists that were working in those periods were struggling to avoid the traditional notions and to make a greater focus on the color, lines, form, and other features of their work. The sculpture was involved in Modernism in a similar way. A prominent figure that is connected with the modernist sculpture is Henry Moore. His bronze monuments are famous around the world and are usually huge abstractions of human figures. He sculptured mother-and-child figures, family groups, and reclining figures each of which are characterized by hollow spaces and piercing. Among others sculptures that had world recognition were Francis Bacon, Frank Auerbach, Lucian Freud, Michael Andrews, Leon Kossoff. All of them belonged to the â€Å"London School† of the figurative painting. The similar situation was in the sphere of architecture that was also influenced by the modernist movement. Architects started radically rejecting of all the past styles that existed before the war. Actually, the development of architecture was influenced by the increasing industrialization and the list of new inventions. There appeared new building technologies and the new tendencies were defined as an international style. This style required simplified geometric shapes and plain, undecorated facades, rejecting the use of any historic elements. The examples of such styles are Le Corbusier’s and  Ludwig Mies van der Rohe’s buildings, made with glass and steel. At the end of the century, this style was improved to the plain skyscrapers made with glass and huge housing complexes. Conclusion Modernism as an art movement was a reaction of abandoning the traditional forms and rejecting all the established notions. Artists expressed in their works a deep disappointment of the humankind in reality after World War I. They were struggling to find something new, radically avoiding the traditional fundamentals. In fact, it is the period of the experiments that influenced all the spheres of art. Its main focuses were the freedom of expression, radicalism, and primitivism. The authors created their works without strict purpose to tell something to their audience. In modernism, the audience is free to interpret any creature in its own way.

The Talented Mr. Ripley free essay sample

The Talented Mr. Ripley, viewers are able to watch a very interesting character in Tom Ripley. The talents that he possesses and admits to are forgery, lying, and impersonation. We start off seeing him lie to a man by the name of Herbert Greenleaf. He has Mr. Greenleaf believing that he went to Princeton with his son Dickie. Dickie is out in Italy away from the family and refuses to come home. Thinking Tom and Dickie are friends; Mr. Greenleaf decides to pay Tom $1,000 to bring Dickie home. This results in Tom moving to Italy and befriending Dickie and his girlfriend Marge. Tom becomes in love with the lifestyle Dickie has with all the glamour and money spent. However, Dickie begins to feel weird about Tom being around all the time and suspects that Tom did not even go to Princeton with him. As Dickie tries to distance himself with Tom, things begin to turn. We will write a custom essay sample on The Talented Mr. Ripley or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Tom goes on a rampage; killing off Dickie and then beings to impersonate Dickie because Tom realizes he can pass as him. He also kills Dickie’s friend Freddie who comes to one of the apartment of Dickie’s that Tom was using and is suspicious. With all of Tom’s wrongdoings, many wonder if he actually gets caught. He is playing the situation very well. When Tom begins to pretend he is Dickie, he sends letters to a place that the real Tom would be located so it would seem as if he and Dickie would still be in communication. He also begins to dress and act like Dickie and mastered Dickie’s signature. However, he did not do everything perfectly. He introduced himself to a girl named Meredith Logue as Dickie Greenleaf which becomes a problem when he finds out she knows Peter Smith Kingsley, a friend of Marge who has met Tom as Tom. With this being said, I do believe Dickie will get caught eventually. Throughout the movie, Tom shows signs of instability. He quickly develops strong feelings for Dickie. Tom fell in love with what Dickie’s everyday life is like and how Dickie acted. However, when Dickie invited Freddie to hang out with them and had Tom go sightseeing on his own, Tom got very jealous of the attention Freddie was receiving from Dickie. This was the beginning of the build up that led to Tom killing Dickie out of anger. I believe it shows that Tom is very irrational and if flustered, can make terrible decisions. Seeing this, I can see Tom being angered by someone’s action, and it resulting in him making a move that could get him caught. When Tom puts proper thought into his plans, such as his plan to befriend Dickie or impersonate Dickie, it tends to end up well. However, when he allows his emotions to get involved, such as when he fell in love with Dickie or when he tried to show off as Dickie and introduced himself as Dickie to people, he messed everything up for himself. Tom is obviously very intelligent to a degree but then does let his emotions get the best of him, which I believe will cause him to get caught eventually.

Practice in Identifying Coordinating and Correlative Conjunctions

Practice in Identifying Coordinating and Correlative Conjunctions This exercise will give you practice in identifying conjunctions, words that serve to connect words, phrases, clauses, and sentences. Before attempting the exercise, you may find it helpful to review Coordinating Words, Phrases, and Clauses. Instructions Each of the following ten sentences contains at least one conjunctioneither a coordinating conjunction or a correlative conjunction (or both). Identify the conjunction(s) in each sentence, and then compare your answers with those on page two. Excercise Syrio says every swordsman should study cats. Theyre as quiet as shadows and as light as feathers. You have to be quick to catch them.(Maisie Williams as Arya Stark, Game of Thrones, 2011)Canadian Thanksgiving celebrates explorer Martin Frobishers valiant yet ultimately unsuccessful attempt to find the northwest passage.(Cobie Smulders as Robin Scherbatsky, How I Met Your Mother, 2007)Do you remember the Shire, Mr. Frodo? Itll be spring soon, and the orchards will be in blossom. And the birds will be nesting in the hazel thicket. And theyll be sowing the summer barley in the lower fields and eating the first of the strawberries with cream. Do you remember the taste of strawberries?(Sean Astin as Sam, The Lord of the Rings: The Return of the King, 2003)You know, Penny, there is something that occurs in beehives that you might find interesting. Occasionally a new queen bee will arrive while the old queen is still in power. When this happens, the old queen must either locate to a new hi ve or engage in a battle to the death until only one queen remains.(Jim Parsons as Sheldon, The Big Bang Theory, 2009) A vigilante is just a man lost in the scramble for his own gratification. He can be destroyed or locked up. But if you make yourself more than just a man, if you devote yourself to an ideal, and if they cant stop you, then you become something else entirely.(Liam Neeson as Henri Ducard, Batman Begins, 2005)I do not know what strength is in my blood, but I swear to you I will not let the White City fall, nor our people fail.(Viggo Mortensen as Aragorn, The Lord of the Rings: The Fellowship of the Ring, 2001)When their enemies were at the gates, the Romans would suspend democracy and appoint one man to protect the city. It wasnt considered an honor; it was considered a public service. . . . You either die a hero or you live long enough to see yourself become the villain.(Aaron Eckhart as Harvey Dent, The Dark Knight, 2008)Theres a moment sailors call slack tide, when the tide is neither coming in nor going out, but perfectly still. Its a moment frozen in time.(Michael C. Hall as Dexter Morgan, Dexter, 2009) Theres this cafe on the banks of the Arno. Every fine evening, Id sit there and order a Fernet Branca. I had this fantasy that I would look across the tables and Id see you there, with a wife and maybe a couple of kids. You wouldnt say anything to me, nor me to you. But wed both know that youd made it, that you were happy.(Michael Caine as Alfred, The Dark Knight Rises, 2012)Music is at once the product of feeling and knowledge, for it requires from its disciples, composers and performers alike, not only talent and enthusiasm, but also that knowledge and perception which are the result of protracted study and reflection.(attributed to both Hector Berlioz and Alban Berg). Here (in bold) are the answers to the exercise on page one: Practice in Identifying Coordinating and Correlative Conjunctions. Syrio says every swordsman should study cats. Theyre as quiet as shadows and as light as feathers. You have to be quick to catch them.(Maisie Williams as Arya Stark, Game of Thrones, 2011)Canadian Thanksgiving celebrates explorer Martin Frobishers valiant yet ultimately unsuccessful attempt to find the northwest passage.(Cobie Smulders as Robin Scherbatsky, How I Met Your Mother, 2007)Do you remember the Shire, Mr. Frodo? Itll be spring soon, and the orchards will be in blossom. And the birds will be nesting in the hazel thicket. And theyll be sowing the summer barley in the lower fields and eating the first of the strawberries with cream. Do you remember the taste of strawberries?(Sean Astin as Sam, The Lord of the Rings: The Return of the King, 2003)You know, Penny, there is something that occurs in beehives that you might find interesting. Occasionally a new queen bee will arrive while the old queen is still in power. When this happens, the old queen must either locate to a new hi ve or engage in a battle to the death until only one queen remains.(Jim Parsons as Sheldon, The Big Bang Theory, 2009) A vigilante is just a man lost in the scramble for his own gratification. He can be destroyed or locked up. But if you make yourself more than just a man, if you devote yourself to an ideal, and if they cant stop you, then you become something else entirely.(Liam Neeson as Henri Ducard, Batman Begins, 2005)I do not know what strength is in my blood, but I swear to you I will not let the White City fall, nor our people fail.(Viggo Mortensen as Aragorn, The Lord of the Rings: The Fellowship of the Ring, 2001)When their enemies were at the gates, the Romans would suspend democracy and appoint one man to protect the city. It wasnt considered an honor; it was considered a public service. . . . You either die a hero or you live long enough to see yourself become the villain.(Aaron Eckhart as Harvey Dent, The Dark Knight, 2008)Theres a moment sailors call slack tide, when the tide is neither coming in nor going out, but perfectly still. Its a moment frozen in time.(Michael C. Hall as Dexter Morgan, Dexter, 2009) Theres this cafe on the banks of the Arno. Every fine evening, Id sit there and order a Fernet Branca. I had this fantasy that I would look across the tables and Id see you there, with a wife and maybe a couple of kids. You wouldnt say anything to me, nor me to you. But wed both know that youd made it, that you were happy.(Michael Caine as Alfred, The Dark Knight Rises, 2012)Music is at once the product of feeling and knowledge, for it requires from its disciples, composers and performers alike, not only talent and enthusiasm, but also that knowledge and perception which are the result of protracted study and reflection.(attributed to both Hector Berlioz and Alban Berg) Also see: Practice in Identifying Coordinating Conjunctions: The Dr. Seuss EditionIntroduction to Sentence Combining

Assignment of roles for reporting and responsibility Research Proposal

Assignment of roles for reporting and responsibility - Research Proposal Example The roles mentioned in the table apply for the various stakeholders irrespective of their personal causes. Their contribution is likely to be accounted for in case of default. The project manager would ensure the direct coordination of the stakeholders for this project to consult and recommend strategies beneficial for the micro-credit programme (Meredith, 2005). The project manager also takes care of the swift flow of the funds to the borrowers and their timely recovery for investment purpose. The innovative strategies on their part would be to ensure that all such plans reach the government level to the ministers with the coordination of the health ministry. Such plans would take a swift pass for quickening the process of better availability of the funds to the borrowers with better and affordable types of repayment schemes. The information is prepared for the overall management and governance of the project. The various authorities are enrolled for this project to describe their position of influence and membership for the project. This analysis and information is targeted at all the stakeholders who would like to review the strategies for the project at any point of time. The analysis would serve as a stage to determine betterment of policies for the project. It would not only serve as reports but also gain borrowers confidence in the long run. References/Bibliography Hannelen (2007). "Stakeholder Management

Google's Strategic and Human Resource Management and Planning in a Essay

Google's Strategic and Human Resource Management and Planning in a Global Environment - Essay Example It is important for leaders in the 21st century to have the knowledge of how to treat employees so that they can be able to realize the organizational goals together and faster. Strategic human resource management aims at helping leaders’ to use their human capital effectively as they make decisions daily and plan for employment programs. Many companies have sought cheap labor from different countries but the strategy seems to fail in achieving the goals of the organization thus has called for the need to come up with the global ways of practicing the human resource strategies. The Google management is yet to meet more challenges in the current century. It is important for it to be flexible, easily adapt to changes and appreciate team work with its employees. Today, very many people are looking for working environments where they can exercise their skills and knowledge but not where they can only follow instructions and not grow in their careers. For this purpose the global human resource planning has been brought forward in the Google Company to help the management to know how they can adopt to changes to avoid the future challenges it is yet to fac e (Goodman, chapter 4 ). The business world is becoming more global than before thus there is need for the organizations to ensure that the human resource strategies meet the global requirements of the labor market. Google is an international company and it has international labor. Thus the management faces a lot of changes especially in their organizational culture. Organizational culture can be defined as the specific beliefs and values of an organization. Google like any other organization has a way of doing things and it faces the challenges of changing its culture due to technological changes and other changes such as people being more aware of their rights. When an organization is rigid thus keeps its culture without changing it to cope with the current changes, then that

St. augustine rejected the theories of manicheanism.research this Essay

St. augustine rejected the theories of manicheanism.research this gnostic religion in more detail.what does it teachHow is it diiffernt than Christianity and w - Essay Example The fortuitous discovery of Manichean manuscripts in Turfan in the beginning of the twentieth century has thrown light on the history of the religion and its’ founder. Mani was born in Mardinu, a village in Babylon, in 215 – 216 A.D. to Fatak Babak and Marmajam, of noble Iranian lineage. Mani was a honorific and his true name does not survive, although it is postulated to be Shuraik. At twelve, Mani apparently had a revelation, in which the angel, ‘At Taum’ or ‘the Twin,’ urged him to embrace chastity, and later, to spread the doctrine of his new religion to others. On March 20, 242 A.D. when Sapor 1 was crowned King of Babylon, Mani proclaimed the birth of his new religion to the public: â€Å"As once Buddha came to India, Zoroaster to Persia and Jesus to the lands of the West, so came in the present time, this prophecy through me, the Mani, to the land of Babylonia† (Arendzen, The Circle of Ancient Iranian Studies Web site). Maniâ€⠄¢s teachings found little acceptance in Babylon, until he gained access to the royal court. Later, he was exiled and spread his message to foreign lands, as afar as India and China. He was reinstated in court by Ormzud in 274. However, the machinations of the Zoroasterian priests led to King Bahram ordering him to be tortured and killed in 276 - 277. His corpse was publicly flayed, stuffed and crucified as a deterrent to other followers of this ‘heretical religion.’ The teachings of Manicheanism centered on the distinct dualism of mind and matter, of light and darkness, of good and evil. Salvation can be attained by liberating light from the engulfing darkness. Mani used an effective combination of myth, preaching and reasoning to spread his new religion. At the origin of the universe, the eternal Paradise of Light extended limitlessly towards the North, West and East, presided over by the Father of Greatness and

Infant Observation: 10 Month old Baby

Infant Observation: 10 Month old Baby Infant Observation Ivan Mitsko Less than a year ago my close family friend delivered a second baby. And since we lived close to each other and the couple already had an experience with infants I realized that it was a perfect place for my observation paper. I decided to observe the child three times at different dates and time of day because it could help me better distinguish infant’s psychological behavior. The baby’s name was Alex and at the time of the observation he was ten months old. He was born healthy and without any complications. At the first day of his life he weighted 7.5 pounds and was 19 inches tall which is considered a normal range (Zinsser, 2015). The parents are very diligent and hardworking people and take care of their children very well. The behavior of the new born baby reminds me of a chain of reactions in response to new sensations which surrounds the infant during first year of life. When I observed Alex it was almost impossible not to notice his reflexes, senses, and natural instincts. When the mother tried to touch his lip with a finger the baby immediately opened his mouth and was prepared to suck. However, I noticed that he more prefers to suck his own fingers rather than someone else’s. When the mother put something sweet on her finger the baby used to start sucking it and in response to something sour or bitter he immediately wrinkled his face and tried to clean his mouth. This phenomenon can be explained by research conducted by scientist who claimed that humans’ affinity to sweet taste over any other taste corresponds to human genetics (Tatter, Schubert, Timischl, Simbruner, 1986). Another very interesting response I observed was a reaction to the loud noise. The sudden loud TV sound made hi m to furrow his brow, he looked very aware, and at the same time very scared. It seems that all of these reflexes are involuntary and the infant doesn’t have a knowledge or experience to realize that he is a baby and that he is the part of the world. All of the infant’s natural reflexes and instincts were very well described by Jean Piaget, a Swiss psychologist who is known for his studies with children. According to Piaget’s cognitive stage theory, the babies have an innate schema which is developed before they have any experience with surrounding environment. These cognitive structures are responsible for innate reflexes which are genetically programmed inside of us (Huitt, Hummel, 2003). For instance, most of the infants have sucking reflex which can be triggered by touching baby’s lips and based on these observations Piaget came up with the idea that infants have a sucking schema. Paget’s schema development can be applied to many other innate reflexes. For example, when something touches baby’s palm he will experience the grasping reflex, or similarly, the rooting reflex in which the child will turn his head in direction of the cheek you touched. For instance, during my observation I realized that rooting reflex works much better when the baby is hungry. Once the mother touched his cheek the infant turned his head right away and slightly open his mouth. It was very interesting to follow this process because it helped me to visualize how the schema works in real life situations. Moreover, I felt like the baby was waiting for the next signal which is food consumption. Both of these actions are nothing more than a reaction to touch which makes the life itself a very unique phenomenon. The overall baby’s physical appearance is very similar when he is still in the womb. His body, arms, and legs tend to take position in the way in which they were occupied in mother’s belly. When I asked my friend to hold a baby, the first thing I noticed was how the musculoskeletal system was undeveloped. Newborn babies tend to have very weak muscles which don’t allow them to hold the head or anything in hands. On the other hand, I noticed that when the infant grasped my finger I felt quiet bit of a power produced by the muscles. This interesting observation made me think how the voluntary and involuntary muscular contractions developed and their role in adaptation with surrounding environment. An innate reflex is the specific response to external stimuli. The study of reflexes is mainly used to assess the state of the nervous system and all of the related pathologies. There can be some exception but in most cases children are born with grasp reflex. In order to activate it the parents should simply touch the palm of baby’s hand and he will immediately flex his digits. Usually, some of the reflexes can be noticed from the birth and it is very important for young parents to distinguish any abnormalities in infants. (Futagi, Toribe, Suzuki, 2012). During the first month of the life the baby spends most of his time lying down either on a bed or in the mother’s hands. Also, it was very obvious to see that the baby liked being rocked, and when the parents surrounded him. I believe that most of the baby’s behavior is strictly automatic rather than deliberate. All of the actions are meant to evoke a sense of attachment. For example, when the infant starts crying he is probably hungry or wants to be held. During the infancy period most of the babies are far away from language/speech development. However, I realized that communication does exist between parents and the child. All of the babies tend to cry a lot and this is one of the main sign for a caregiver that something is wrong. During my observation I realized that babies cry because they feel some sort of discomfort which requires immediate attention. For young parents it might be often difficult to understand what happened and why the baby is crying. However, over some period of time caregivers begin to distinguish main concerns. As a future parent this observational experience was very educational for me. I learned that it takes a lot of compassion and hard work to take care of the baby. This a very demanding job which requires a lot of time and hard work and the knowledge of developmental psychology is a good way to understand scientifically what is like to be a baby. Paget’s cognitive stage theory is a great way for new parents to get familiar with the environment and psychological behavior of the new born baby which can be applied in order to establish connection between caregiver and child. References Futagi, Y., Toribe, Y., Suzuki, Y. (2012, June 11). The Grasp Reflex and Moro Reflex in Infants: Hierarchy of Primitive Reflex Responses. Retrieved February 11, 2015, from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3384944/ Huitt, W., Hummel, J. (2003). Piagets theory of cognitive development. Educational Psychology Interactive. Valdosta, GA: Valdosta State University. Retrieved February 4,2015 from http://www.edpsycinteractive.org/topics/cognition/piaget.html Tatzer, E., Schubert, M., Timischl, W., Simbruner, G. (1985, October 12). Discrimination of taste and preference for sweet in premature babies. Retrieved February 4, 2015, from http://www.ncbi.nlm.nih.gov/pubmed/4064994 Zissner, K. Physical development in infancy [PowerPoint slide]. Retrieved from Lecture Notes https://uic.blackboard.com/webapps/blackboard/content/listContent.jsp?course_id=_87219_1content_id=_4081122_1 Is Memory a Constructive Process? Is Memory a Constructive Process? Gemma L Sobah ‘Memory is a constructive and active process’ Psychology To be able to successfully evaluate this claim, it is important that some research is done. A lot of relevant research supports this claim but what information we process and store is actually being actively processes by our conscious and how much of this is being stored in a more automatic, passive manner? Before we can delve any further into memory, we need to find a way to break it down into what memory consists of. This essay will look at the research conducted on memory and evaluate to what extent the memory is a constructive and active system. As we know already, memory is a part of our everyday lives. It enables us to carry out daily tasks and skills from knowledge and gives us access to information we may need at a later date, but has been stored in our memory for the mean time. It is an essential part of our lives, and this makes it important for psychologists to be able to understand how it works and its functions. Over time research has been done that breaks memory down in to three component processors. Encoding Putting information into memory Storage Retaining information into memory Retrieval Getting information back out of memory (Brace et al, 2007) Encoding is putting information into code and then inserting it into our memory to then be stored. Storage is when information is retained and is kept in the form or visual, physical or other depictions. Retrieval is when we try and retrieve information out of our memory, into our conscious mind. The memory is not only broken down into processes but also has subsystems that work parallel to and include sensory memory, short-term memory and long-term memory. William James (cited in Brace et al, 2007) was one of the first psychologists to make this connect and present memory as having these three subsystems. His theory also included the idea that the brain used a primary memory permitting conscious mental activity and a secondary memory responsible for storing knowledge. (Brace and Roth, 2007, p.g 115) This alone supports the claim that memory is a constructive and active process, for it not only receives stores and retrieves information, but it also sorts the information we receive into sections. If the brain was a passive process, we could believe that all information processed would be generically stored. It would take a conscious and active memory to be able to decide which information will be logged as short term, and which should be logged as long term. We will look at th is more later. Memory is an ability that we as humans and also animals to some extent, depend upon to be able to recall different events, relate to experiences, and connect with people. It is a very important system that allows the brain to acknowledge and receive information from our surroundings and from our own bodies, (also known as stimuli), store it, (in either short or long term memory, depending on the information), and then allow it to be accessed in future occasions (known as retrieval). It allows us to continually live one day after the next, without having to relearn everything, giving us the ability to learn from our past actions, relive experiences in different times of our life’s and use all the information we have stored, to carry on and grow. If you think about the first time you read a book or tried roller-skates; those are memories formed, either short or long or term. If we have no memory from the past, you would never learn; thus unable to process and understand. Without memory we would constantly be faced with new and unfamiliar things. This alone and cause us distress. We only have to look at someone with dementia to understand how fragile and vulnerable we would be without the capacity to remember, our everyday lives and actions would be affected and so would our survival. More and more research is being uncovered that suggests that the brain works as a whole, integrating with all areas of its self and aren’t small separate sections doing independent work. When processing a new memory the brain sends information to the Papez circuit which involves many parts of the brain. Research on the brain shows that forming a memory causes physical changes to the organisation of neurons and maybe even the neurons in a process called brain plasticity. (Brace et al. 2007, p.g 146) Ever since William James (1890) first revealed his theories on memory, a substantial body of research has followed. Many other psychologists have shared approaches that conce ptualize memory as a flow of information through a sequence of sub-systems. It is believed information is recoded as and when it is carried from one sub-system to the next. Let’s look at the short term memory. Some research suggests that this form of memory is just a temporary store. But Baddeley and Hitch (1974) (as cited in Brace et al, 2007, p.g 117) allows us to understand it better. They believe that to be able to really understand the functions of short term memory we have to first understand what we use it for. They suggest it has several functions. Brace, 2007 puts it like this: One key function is to concentrate on processing new inputs, and rehearse and code them for transfer to long term memory. Another function is to retrieve information relevant stored knowledge to assist in making sense of these inputs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..STM is an active store holding information that we are consciously thinking about- it is attention-limited ‘work-bench’ system of memory. (Brace et al, 2007 page p.g 117) Here memory is described as active, and the reason for this is simple. Memory is constantly working or organise its information for the purpose of our life. We are constantly learning and developing, and our memory processes are constantly sorting through all the information we receive, to make sure the everyday things we need to remember, such as how to tie our shoes are stored in the right place, the information we only need temporary, such as the number we are typed into our phone, can be stored for the appropriate length of time, then discarded to utilise the space. We interact with many things in our everyday life’s and our brain are aware of that, and is constantly on standby to help us live, so to speak. Another reason we can say memory is active and not passive is for the simple fact that we are able to consciously control what we want to retrieve from our memories and what information we would rather no remember, at that present time. For example, a young has lost her house keys, and in order to help her find them, she decides to try and remember when she last seen them, this is her consciously selecting memories from a specific time. She hasn’t decided to try and remember the colour of the keys, or when she very first came to own the keys, she has consciously tried to recall a specific moment in her life when she had the keys. This is her memory actively working to select the relevant memory and disregard any memory that is not currently needed that may be related to the keys. If our memory were passive, maybe it would automatically recall every memory she has had with the keys, which wouldn’t help the woman find the keys, it would just create confusion and possible frustration. Memory might for this reason be seen as a perceptually active process of the brain that derives from three key components. As we can see memory isn’t a simple matter. It is very complex and there are still many aspects of it under research and not yet understood, and because memory cannot be directly monitored, psychologists have found ways to analyse it enough to be able to have some understanding of how our memory works and why. Our memory serves a crucial purpose and without it, we cannot evolve, and learn and although it does more good than harm, it can from time to time cause us distress and many other things. Our memories are key to making us who we are and there are times that some people’s bad memories impact their lives greatly. Nevertheless, our memory is active, and we can us this to our advantage. We can change our memories, we can implant some memories deeper than others, and we have found ways to hide or keep some memories dormant. We can actively strengthen and challenge our memories daily and find ways to get the most out of the memory process, because without memory, we can not survive. Word count:1444 References: Brace, N., Ilona, R. (2007) ‘Memory: structures, processes and skills’ in Miell, D., Phoenix, A., and Thomas, K. (eds) Mapping Psychology, Milton Keynes, The Open University. Psychology18th March 2014