We Must Protect and Conserve Wildlife Essay -- Wildlife Preservation

Wildlife preservation may be an important contribution to our animal’s lives, but what if these animal’s lives would be getting in the way of our economy gaining money. Why do we have to risk the lives of these innocent animals? I chose this topic on wildlife preservation because I feel that we humans who have voices need to speak up and do so. I’ve watched animal television documentaries of helpless animals having nowhere to go because of everything we decide to cut down. Yes, it may be true that we need to use our natural resources to survive but why not get more involved with recycling and other substitutes? These wildlife preservation need to stay safe so these animals can help our environment naturally. Game preservation are a protected area while the hunting of certain species of animals isn’t allowed. This allows species to be exploited in a large landscape without having to worry about hunters doing what they love to do, kill animals. The first wildlife refuge was created by President Theodore Roosevelt in 1903. (Freedman 1) National wildlife refuges in 1988 closely regulated hunting were permitted in 60% of the refuges. (Freedman 1) Why make a safe home for animals but still allow hunting to take place? The refuges are made for animals to be away from hunters and people, who are trying to kill them, why spend all the money to allow the purpose to be over looked? We spend thousands of thousands to buy the property and it seems like it just all goes to waste. Yellow Stone Park seems to be the only wildlife preservation that actually uses it to keep the animals safe. This is one of the most famous protected areas in North America, thankfully hunting is not allowed. This has allowed the build-up of relatively large populat... ...s&version=1.0>. 4. Plessis, Jens du. "Controlled Hunting Will Help Preserve Africa's Wildlife." Opposing Viewpoints: Africa. Ed. Laura K. Egendorf. San Diego: Greenhaven Press, 2005. Opposing Viewpoints Resource Center. Gale. Niagara Falls High School. 10 May. 2010 . 5. Hal Herring. "Hunting Makes Significant Contributions to Wildlife Protections." Opposing Viewpoints: Hunting. Ed. Dawn Laney. Detroit: Greenhaven Press, 2008. Opposing Viewpoints Resource Center. Gale. Niagara Falls High School. 10 May. 2010 .

Expressionism in Death of Salesman Essay

From the opening flute notes to their final reprise, Miller’s musical themes express the competing influences in Willy Loman’s mind. Once established, the themes need only be sounded to evoke certain time frames, emotions, and values. The first sounds of the drama, the flute notes â€Å"small and fine,† represent the grass, trees, and horizon – objects of Willy’s (and Biff’s) longing that are tellingly absent from the overshadowed home on which the curtain rises. This melody plays on as Willy makes his first appearance, although, as Miller tells us, â€Å"[h]e hears but is not aware of it† (12). Through this music we are thus given our first sense of Willy’s estrangement not only from nature itself but from his own deepest nature. As Act I unfolds, the flute is linked to Willy’s father, who, we are told, made flutes and sold them during the family’s early wanderings. The father’s theme, â€Å"a high, rollic king tune,† is differentiated from the small and fine melody of the natural landscape (49). This distinction is fitting, for the father is a salesman as well as an explorer; he embodies the conflicting values that are destroying his son’s life. The father’s tune shares a family likeness with Ben’s â€Å"idyllic† (133) music. This false theme, like Ben himself, is associated finally with death. Ben’s theme is first sounded, after all, only after Willy expresses his exhaustion (44). It is heard again after Willy is fired in Act II. This time the music precedes Ben’s entrance. It is heard in the distance, then closer, just as Willy’s thoughts of suicide, once repressed, now come closer at the loss of his job. And Willy’s first words to Ben when he finally appears are the ambiguous â€Å"how did you do it?† (84). When Ben’s idyllic melody plays for the third and final time it is in â€Å"accents of dread† (133), for Ben reinforces Willy’s wrongheaded thought of suicide to bankroll Biff. The father’s and Ben’s themes, representing selling (out) and abandonment, are thus in opposition to the small and fine theme of nature that begins and ends the play. A whistling motif elaborates this essential conflict. Whistling is often done by those contentedly at work. It frequently also accompanies outdoor activities. A whistler in an office would be a distraction. Biff Loman likes to whistle, thus reinforcing his ties to nature rather than to the business environment. But Happy seeks to stifle Biff’s true voice: HAPPY . . . Bob Harrison said you were tops, and then you go and do some damn fool thing like whistling whole songs in the elevator like a comedian. BIFF, against Happy. So what? I like to whistle sometimes. HAPPY. You don t raise a guy to a responsible job who whistles in elevator! (60) This conversation reverberates ironically when Howard Wagner plays Willy a recording of his daughter whistling Roll out the Barrel† just before Willy asks for an advance and a New York job (77). Whistling, presumably, is all right if you are the boss or the boss’s daughter, but not if you are an employee. The barrel will not be rolled out for Willy or Biff Loman. Willy’s conflicting desires to work in sales and to do outdoor, independent work are complicated by another longing, that of sexual desire, which is expressed through the â€Å"raw, sensuous music† that accompanies The Woman’s appearances on stage (116, 37). It is this music of sexual desire, I suggest, that â€Å"insinuates itself† as the first leaves cover the house in Act 1.5 It is heard just before Willy – reliving a past conversation – offers this ironic warning to Biff: â€Å"Just wan na be careful with those girls, Biff, that’s all. Don’t make any promises. No promises of any kind† (27). This raw theme of sexual desire contrasts with Linda Loman’s theme: the maternal hum of a soft lullaby that becomes a â€Å"desperate but monotonous† hum at the end of Act I (69). Linda’s monotonous drone, in turn, contrasts with the â€Å"gay and bright† music, the boys’ theme, which opens Act II. This theme is associated with the â€Å"great times† (127) Willy remembers with his sons – before his adultery is discovered. Like the high, rollicking theme of Willy’s father and like Ben’s idyllic melody, this gay and bright music is ultimately associated with the false dream of materialistic success. The boys theme is first heard when Willy tells Ben that he and the boys will get rich in Brooklyn (87). It sounds again when Willy implores Ben, â€Å"[H]ow do we get back to all the great times?† (127). In his final moments of life, Willy Loman is shown struggling with his furies: â€Å"sounds, faces, voices, seem to be swarming in upon him† (136). Suddenly, however, the â€Å"faint and high† music enters, representing the false dreams of all the â€Å"low† men. This false tune ends Willy’s struggle with his competing voices. It drowns out the other voices, rising in intensity â€Å"almost to an unbearable scream† as Willy rushes off in pursuit. And just as the travail of Moby Dick ends with the ongoing flow of the waves, nature, in the form of the flute’s small and fine refrain, persists – despite the tragedy we have witnessed. Sets In the introduction to his Collected Plays, Miller acknowledges that the first image of Salesman that occurred to him was of an enormous face the height of the proscenium arch; the face would appear and then open up. â€Å"We would see the inside of a man’s head,† he explains. â€Å"In fact, The Inside of His Head was the first title. It was conceived half in laughter, (60) for the inside of his head was a mass of contradictions† (23). By the time Miller had completed Salesman, however, he had found a more subtle plays correlative for the giant head; a transparent setting. â€Å"The entire setting is wholly, or, in some places, partially transparent,† Miller insists in his set description (11). By substituting a transparent setting for a bisected head, Miller invited the audience to examine the social context as well as the individual organism. Productions that eschew transparent scenery eschew the nuances of this invitation. The transparent lines of the L oman home allow the audience physically to sense the city pressures that are destroying Willy. â€Å"We are aware of towering, angular shapes behind [Willy’s house], surrounding it on all sides. The roofline of the house is one-dimensional; under and over it we see the apartment buildings† (11-12). Wherever Willy Loman looks are these encroaching buildings, and wherever we look as well. Willy’s subjective vision is expressed also in the home’s furnishings, which are deliberately partial. The furnishings indicated are only those of importance to Willy Loman. That Willy’s kitchen has a table with three chairs instead of four reveals both Linda Loman’s unequal status in the family and Willy’s obsession with his boys. At the end of Act I, Willy goes to his small refrigerator for life-sustaining milk (cf. Brecht’s parallel use of milk in Galileo). Later, however, we learn that this repository of nourishment, like Willy himself, has broken down. That Willy Loman’s bedroom contains only a bed, a straight chair, and a shelf holding Biff’s silver athletic trophy also telegraphs much about the man and his family. Linda Loman has no object of her own in her bedroom. Willy Loman also travels light. He has nothing of substance to sustain him. His vanity is devoted to adolescent competition. Chairs ultimately become surrogates for people in Death of a Salesman as first a kitchen chair becomes Biff in Willy’s conflicted mind (28) and then an office chair becomes Willy’s deceased boss, Frank Wagner (82). In, perhaps, a subtle bow to Georg Kaiser’s Gas I and Gas II, Miller’s gas heater glows when Willy thinks of death. The scrim that veils the primping Woman and the screen hiding the restaurant where two women will be seduced suggest Willy Loman’s repression of sexuality. Lighting Expressionism has done more than any other movement to develop the expressive powers of stage lighting. The German expressionists used light to create a strong sense of mood and to isolate characters in a void. By contrasting light and shadow, and by employing extreme side, overhead, and rear lighting angles, they established the nightmarish atmosphere in which many of their plays took place. The original Kazan Salesman made use of more lights than were used even in Broadway musicals (Timebends 190). At the end of act 1, Biff comes downstage â€Å"into a golden pool of light† as Willy recalls the day of the city baseball championship when Biff was â€Å"[l]ike a young God. Hercules – something like that. And the sun, the sun all around him.† The pool of light both establishes the moment as one of Willy’s memories and suggests how he has inflated the past, given it mythic dimension. The lighting also functions to instill a sense of irony in the audience, fo r the golden light glows on undiminished as Willy exclaims, â€Å"A star like that, magnificent, can never really fade away!† We know that Biff’s star faded, even before it had a chance to shine, and even as Willy speaks these words, the light on him begins to fade (68). That Willy’s thoughts turn immediately from this golden vision of his son to his own suicide is indicated by the â€Å"blue flame† of the gas heater that begins immediately to glow through the wall – a foreshadowing of Willy’s desire to gild his son through his own demise. Productions that omit either the golden pool of light or the glowing gas heater withhold this foreshadowing of Willy’s final deed. Similarly, productions that omit the lights on the empty chairs miss the chance to reveal the potency of Willy’s fantasies. Perhaps even more important, the gas heater’s flame at the end of Act I recalls the â€Å"angry glow of orange† surrounding Willy’s house at the play’s beginning (11). Both join with the â€Å"red glow† rising from the hotel room and the restaurant to give a felt sense of Willy’s twice articulated cry: â€Å"The woods are burning!†¦There’s a big blaze going on all around† (41, 107). Without these sensory clues, audiences may fail to appreciate the desperation of Willy’s state. Characters and Costumes Miller employs expressionistic technique when he allows his characters to split into younger versions of themselves to represent Willy’s memories. Young Biff’s letter sweater and football signal his age reversion, yet they also move in the direction of social type. The Woman also is an expressionistic type, the play’s only generic character other than the marvelously individualized salesman. Miller’s greatest expressionistic creations, however, are Ben and Willy Loman. In his Paris Review interview, Miller acknowledged that he purposely refused to give Ben any character, â€Å"because for Willy he has no character – which is, psychologically, expressionist because so many memories come back with a simple tag on them: somebody represents a threat to you, or a promise† (Theater Essays 272). Clearly Ben represents a promise to Willy Loman. It is the promise of material success, but it is also the promise of death.6 We might consider Uncle Ben to be the ghost of Ben, for we learn that Ben has recently died in Africa. Since Miller never discloses the cause of Ben’s death, he may be a suicide himself. His idyllic melody, as I have noted, becomes finally a death march. In Willy’s last moments, the contrapuntal voices of Linda and Ben vie with each other, but Willy moves inexorably toward Ben. Alluding to Africa, and perhaps also to the River Styx, Ben looks at his watch and says, â€Å"The boat. We’ll be late† as he moves slowly into the darkness (135). Willy Loman, needless to say, is Miller’s brilliant demonstration that expressionistic techniques can express inner as well as outer forces, that expressionism can be used to create â€Å"felt,† humane character. The music, setting, and lighting of Salesman all function to express the world inside Willy Loman’s head, a world in which social and personal values meet and merge and struggle for integration. As Miller writes in the introduction to his Collected Plays: [The play’s] expressionistic elements were consciously used as such, but since the approach to Willy Loman’s characterization was consistently and rigorously subjective, the audience would not ever be aware – if I could help it – that they were witnessing the use of a technique which had until then created only coldness, objectivity, and a highly styled sort of play. (39) In 1983, when Miller arrived in Beijing to direct the first Chinese production of Death of a Salesman, he was pleased to find that the Chinese had created a mirror image of the original transparent set. Seeing this set, and observing that the kitchen was furnished with only a refrigerator, table, and two (not even three) chairs, Miller felt â€Å"a wonderful boost† to his morale (Salesman in Beijing 3-4). Teachers and directors might offer a similar boost by giving full weight to the expressionistic moments in Death of a Salesman. For directors, achieving such moments may be technically demanding, but they should not be abandoned simply because they are challenging.7 Similarly, the expressionistic devices should not be considered too obvious for postmodern taste. In truth, the expressionism in Salesman is not intrusive. Its very refinement of German expressionism lies in its subtlety, in its delicate balance with the realistic moments in the drama. This ever-shifting tension between realism and expressionism allows us to feel the interpenetration of outer and inner forces within the human psyche. The expressionistic devices also elevate Willy’s suffering, for they place it in the context of the natural order. To excise the expressionism is to diminish the rich chord that is Miller’s drama

What Can Happen And How They Are Completely Different

and what can happen and all that, and he also read many books because he couldn t do anything else in his house. For my assistance most of my friends, as well as family encouraged me to do cheer because they thought it would be something that would be good for me to do. It was funny though because a lot of people could not believe that I actually wanted to do cheer. Both of our assistances are similar as well because people helped us and explained things that we needed to know. Now, I am going to explain both of our crisis’ and how they are completely different. Luke s crisis was when he ran as fast as he could to Jens house, and how he almost got caught when he went to her house because the alarms were going off. Like I had said before,†¦show more content†¦Luke was â€Å"freed† when he went downstairs when no one was home. He went and closed the curtain and just hung out downstairs for once. He turned the radio that they had on low and danced around. Luke even turned on the oven and cooked some bread for dinner that night, it didn t turn out good but he tried. Luke also cleaned up the kitchen and did the dishes for his mother. Then, Luke â€Å"left the Cave†, which was his house. He left his house when his older brothers were gone at school, his mom was at work, and when his dad went to work on their 5 field. Luke was really nervous, but he finally got the courage to go outside. After he calmed down he eventually learned to love it out there. He loved the fresh air that he would breath in, and the smell, he absolutely loved it. He forgot what all of that was like. Then, he finally started running to the sports family’s house. He ran as fast as he could and got to their back yard. The screen door was open, but locked. He kept trying to yank it open but it wouldn t budge. He then tore a hole in the screen part and let himself in. Alarms were screeching and Luke was scared. He was in disbelief when he saw a girl come down the stairs. He was so amazed at what he had seen. She had to hurry up and disable the alarm. Then she called her dad. She just told him that she was messing around again and it was just her that made the alarm go off. Luke just told her that she needed

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. 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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.