Ethical Responsibilities Of The Media Essay - 1482 Words

The role of the media is to formally update the people about what is happening in the world around them. This means that it should give the audience an objective view of what is occurring without violating any human rights or offending viewers. Since there are no certain limitations put on broadcasting violent material, some Arab media channels like Al-Jazeera started excelling in giving the viewer a complete picture about what is occurring in warring nations. From broadcasting the casualties on the battlefield to airing hostage torture videos, Al-Jazeera and other news channels are airing more graphic footage, and this has many negative effects on the viewing public. Terrorists make use of this extra publicity that these networks give†¦show more content†¦At least on the internet viewers have the choice of whether or not watch beheading videos by downloading them, but now the media is depriving the audience of that choice by airing brutal murder videos on television. Althou gh some viewers may not wish to watch such gruesome footage, it is still hard to ignore it when it is being displayed before their eyes. The accessibility to the hostage torture films may encourage terrorists to use the media in their favor, by capturing and killing more hostages in order to film the executions, and strike fear into the viewers hearts. A good example of the terrorists exploiting the media would be the hostage situation in Beslan, where the Chechens broke into a school there and took one thousand and two hundred people as hostages. These terrorists shot their own videos inside the school and were expecting full coverage from the media which they eventually did get (CBS). Another recent example would be the Ken Bigley case, in which the media helped the terrorists to turn the gruesome footage into real television drama. People may argue that this footage keeps us informed and aware of our enemys tactics, but what do we learn about our enemies by watching these staged executions? We still cannot know where the hostage is, or how to reach him by watching a masked man torturing an innocent person in an unknown location.Show MoreRelatedEthical Responsibilities of the Media1523 Words   |  7 PagesThe role of the media is to formally update the people about what is happening in the world around them. This means that it should give the audience an objective view of what is occurring without violating any human rights or offending viewers. Since there are no certain limitations put on broadcasting violent material, some Arab media channels like Al-Jazeera started excelling in giving the viewer a complete picture about what is occurring in warring nations. 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They are principles and values that shape human activity, especially in regard to specific disciplines. (n.d.) In the field of journalism and communications, there is no difference. EthicsRead MoreSocial Responsibility And The Free Enterprise System1186 Words   |  5 Pages Social Responsibility is what we practice here in America, or at least what we attempt to practice. Social Responsibility works by providing for private ownership of mass media in trade for responsible use of that media. In some countries, people do not have the freedom of speech rights like we do. We have a free market place of ideas that coincides with capitalism and the free-enterprise system. It is tied to a form of government that is based on the Constitution and the Bill of Rights. The FirstRead MoreEthical and Socially Responsive Business1082 Words   |  5 PagesEthical and Socially Responsive Business Ethics and social responsibility are important areas within Chipotle Mexican Grill’s business. Both areas have an interactive relationship that plays a role in building profitable businesses as well as a well-rounded community. Ethics refer to sets of beliefs about right and wrong; and business ethics involve the application of these issues in the workplace. The universal ethical standards, which involve trustworthiness, respect, responsibility, fairnessRead MoreSocial Media And Its Effects On Health Care1003 Words   |  5 Pages Introduction The use of social media is increasing rapidly in health care, to help people build stronger and successful patient relationships. Social media helps to educate, support and communicate with patient. Health care professionals have many social media tools which are easily accessible including Facebook, Twitter, LinkedIn and Flickr. These tools allow health care professionals to enhance patient care and information sharing. 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The Hunters Moonsong Chapter Three Free Essays

Bonnie fluffed her red curls as she hurried across Dalcrest’s great lawn. It was so pretty here. Little flagstone paths bordered the lawn, leading off to the various dorms and classroom buildings. We will write a custom essay sample on The Hunters: Moonsong Chapter Three or any similar topic only for you Order Now Brightly colored flowers – petunias, impatiens, daisies – were growing everywhere, by the sides of the path and in front of the buildings. The human scenery was pretty awesome, too, Bonnie thought, surreptitiously eyeing a bronzed guy lying on a toWellnear the edge of the lawn. Not surreptitiously enough, though – the guy lifted his shaggy dark head and winked at her. Bonnie giggled and walked faster, her cheeks warm. Honestly, shouldn’t he be unpacking or setting up his room or something? Not just lying around half naked and winking at passing girls like a big †¦ flirt. The bag of stuff Bonnie had bought in the campus bookstore clinked gently in her hand. Of course, she hadn’t been able to buy books yet, as they wouldn’t sign up for classes until the next day, but it turned out the bookstore sold everything. She’d gotten some great stuff: a Dalcrest mug, a teddy bear wearing its own cute little Dalcrest T-shirt, and a few things that would come in handy, like an efficiently organized shower caddy and a col ection of pens in every color of the rainbow. She had to admit she was pretty excited about starting col ege. Bonnie shifted the bag to her left hand and flexed the cramping fingers of her right. Excited or not, al this stuff she’d bought was heavy. But she needed it. This was her plan: she was going to become a new person at col ege. Not entirely new; she liked herself fine, for the most part. But she was going to become more of a leader, more mature, the kind of person who people said, â€Å"Ask Bonnie,† or â€Å"Trust Bonnie,† rather than, â€Å"Oh, Bonnie,† which was completely different. She was determined to step out of the shadows of Meredith and Elena. They were both terrific, of course, her absolute best friends, but they didn’t even realize how terrifyingly in charge they were al the time. Bonnie wanted to become a terrific, ful y in-charge person in her own right. Plus maybe she’d meet a real y special guy. That would be nice. Bonnie couldn’t actual y blame Meredith or Elena for the fact that al the way through high school, she’d had plenty of dates but no serious boyfriends. But the simple fact was that, even if everyone thought you were cute, if your two closest friends were gorgeous and smart and powerful, the kind of guy who was looking to fal in love might find you a little bit †¦ fluffy †¦ in comparison. She had to admit, though, that she was relieved that she and Meredith and Elena were al living together. She might not want to be stuck in their shadows, but they were stil her best friends. And, after al †¦ Thud. Someone crashed into Bonnie’s side and she lost her train of thought completely. She staggered backward. A large male body lurched into her again, briefly crushing her face against his chest, and she tripped, fal ing against someone else’s side. There were guys al around her, shoving one another back and forth, joking around and arguing, paying no attention to her as she was jostled among them, until a strong hand suddenly steadied her in the midst of the turmoil. By the time she found her feet, they were moving off again, five or six male bodies swiping and shoving at one another, not stopping to apologize, as if they hadn’t even noticed her as anything more than an inanimate obstacle in their path. Except for one of them. Bonnie found herself staring at a worn blue T-shirt and a slim torso with Well-muscled arms. She straightened up and smoothed her hair, and the hand gripping her arm let go. â€Å"Are you al right?† a low voice asked. I’d be better if you hadn’t almost knocked me down, Bonnie was about to say snippily. She was out of breath, and her bag was heavy, and this guy and his friends seriously needed to watch where they were going. Then she looked up, and her eyes met his. Wow. The guy was gorgeous. His eyes were a clear, true blue, the blue of the sky at dawn on a summer morning. His features were sharply cut, the eyebrows arched, the cheekbones high, but his mouth was soft and sensual. And she’d never seen hair quite that color before, except on the youngest kids, that pure white-blond that made her think of tropical beaches under a summer sky†¦ â€Å"Are you okay?† he repeated more loudly, a frown of concern crinkling his perfect forehead. God. Bonnie could feel herself blushing right up to the roots of her hair. She had just been staring at him with her mouth open. â€Å"I’m fine,† she said, trying to pul herself together. â€Å"I guess I wasn’t watching where I was going.† He grinned, and a tiny zing! shot right through Bonnie. His smile was gorgeous, too, and it lit up his whole face. â€Å"That’s nice of you to say,† he said, â€Å"but I think maybe we should have been watching where we were going instead of shoving each other al over the path. My friends sometimes get a little †¦ rowdy.† He glanced past her, and Bonnie looked back over her shoulder. His friends had stopped and were waiting for him farther down the path. As Bonnie watched, one of them, a tal dark guy, smacked another on the back of the head, and a moment later they were scuffling and shoving again. â€Å"Yeah, I can see that,† said Bonnie, and the gorgeous white-blond guy laughed. His rich laugh made Bonnie smile, too, and pul ed her attention back to those eyes. â€Å"Anyway, please accept my apology,† he said. â€Å"I’m real y sorry.† He held out his hand. â€Å"My name’s Zander.† His grip was nice and firm, his hand large and warm around hers. Bonnie felt herself blushing again, and she tossed her red curls back and stuck her chin bravely in the air. She wasn’t going to act al flustered. So what if he was gorgeous? She was friends – sort of, anyway – with Damon. She ought to be immune to gorgeous guys by now. â€Å"I’m Bonnie,† she said, smiling up at him. â€Å"This is my first day here. Are you a freshman, too?† â€Å"Bonnie,† he said thoughtful y, drawing her name out a little like he was tasting it. â€Å"No, I’ve been here for a while.† â€Å"Zander†¦ Zander,† the guys down the path began chanting, their voices getting faster and louder as they repeated it. â€Å"Zander†¦ Zander†¦ Zander.† Zander winced, his attention slipping back toward his friends. â€Å"I’m sorry, Bonnie, I’ve got to run,† he said. â€Å"We’ve got sort of a†¦Ã¢â‚¬  He paused. â€Å"†¦ club thing going on. But, like I said, I’m real y sorry we almost knocked you over. I hope I’l see you again soon, okay?† He squeezed her hand once more, gave her a lingering smile, and walked away, picking up speed as he got closer to his friends. Bonnie watched him rejoin the group of guys. Just before they turned past a dorm, Zander looked back at her, flashed that gorgeous smile, and waved. Bonnie raised her hand to wave back, accidental y clunking the heavy bag against her side as he turned away. Amazing, she thought, remembering the color of his eyes. I might be falling in love. Matt leaned against the wobbly pile of suitcases he’d stacked by the entrance to his dorm room. â€Å"Darn it,† he said as he jiggled the key in the door’s lock. Had they even given him the right key? â€Å"Hey,† a voice said behind him, and Matt jerked, tumbling a suitcase down onto the floor. â€Å"Whoops, sorry about that. Are you Matt?† â€Å"Yeah,† Matt said, giving the key one last twist and, just like that, the door final y opened. He turned, smiling. â€Å"Are you Christopher?† The school had told him his roommate’s name and that he was on the footbal team, too, but the two of them hadn’t gotten in touch. Christopher looked okay. He was a big guy with a linebacker build, friendly smile, and short sandy hair that he scrubbed at with one hand as he stepped back to make way for the cheerful middle-aged couple fol owing him. â€Å"Hi there, you must be Matt,† said the woman, who was carrying a rol ed-up rug and a Dalcrest pennant. â€Å"I’m Jennifer, Christopher’s mom, and this is Mark, his dad. It’s so nice to meet you. Are your folks here?† â€Å"Uh, no, I just drove up by myself,† Matt said. â€Å"My hometown, Fel ‘s Church, isn’t too far from here.† He grabbed his suitcases and lugged them into the room, hurrying to get out of Christopher’s family’s way. Their room was pretty smal . There was a bunk bed along one wal , a narrow space in the middle of the room, and two desks and dressers crammed side by side on the other wal . The girls and Stefan were no doubt living in luxury, but it hadn’t seemed quite right to let Stefan use his Power to get Matt a good housing assignment. It was bad enough that Matt took someone else’s slot as a student and someone else’s space on the footbal team. Stefan had talked him into doing just that. â€Å"Look, Matt,† he’d said, his green eyes serious. â€Å"I understand how you feel. I don’t like influencing people to get what I want either. But the fact is, we need to stay together. With the lines of Power that run through this whole part of the country, we have to be on our guard. We’re the only ones who know.† Matt had to agree, when Stefan put it like that. He’d turned down the plush dorm room Stefan had offered to arrange for him, though, and taken what the housing office assigned him. He had to hang on to at least a shred of his honor. Plus if he was in the same dorm as the others, it would have been hard to say no to rooming with Stefan. He liked Stefan fine, but the idea of living with him, of watching him with Elena, the girl Matt had lost and stil loved despite al that had happened, was too much. And it would be fun to meet new people, to expand his horizons a bit after spending his whole life in Fel ‘s Church. But the room was awful y smal . And Christopher seemed to have a ton of stuff. He and his parents went up and down the stairs, hauling in a sound system, a little refrigerator, a TV, a Wii. Matt shoved his own three suitcases into the corner and helped them bring it al in. â€Å"We’l share the fridge and the entertainment stuff, of course,† Christopher told him, glancing at Matt’s bags, which clearly contained nothing but clothes and maybe some sheets and towels. â€Å"If we can figure out where to put it al .† Christopher’s mom was prowling around the room, directing his dad on where to move things. â€Å"Great, thanks – † Matt started to say, but Christopher’s dad, having final y managed to wedge the TV on top of one of the dressers, turned to look at Matt. â€Å"Hey,† he said. â€Å"It just hit me – if you’re from Fel ‘s Church, you guys were the state champions last year. You must be some player. What position do you play?† â€Å"Uh, thanks,† Matt said. â€Å"I play quarterback.† â€Å"First string?† Christopher’s dad asked him. Matt blushed. â€Å"Yeah.† Now they were al staring at him. â€Å"Wow,† Christopher said. â€Å"No offense, man, but why are you going to Dalcrest? I mean, I’m excited just to play col ege bal , but you could have gone, like, Division One.† Matt shrugged uncomfortably. â€Å"Um, I had to stay close to home.† Christopher opened his mouth to say something else, but his mother gave a tiny shake of her head and he closed it again. Great, Matt thought. They probably thought he had family problems. He had to admit it warmed him a little, though, to be with people who acknowledged what he’d given up. The girls and Stefan didn’t real y understand footbal . Even though Stefan had played on their high school team with him, his mind-set was stil very much that of the Renaissance European aristocrat: sports were enjoyable pastimes that kept the body fit. Stefan didn’t real y care. But Christopher and his family – they got what it meant for Matt to pass up the chance of playing for a top-ranked col ege footbal team. â€Å"So,† Christopher said, a little too suddenly, as if he’d been trying to think of a way to change the subject, â€Å"which bed do you want? I don’t care whether I take top or bottom.† They al looked over at the bunk beds, and that’s when Matt saw it for the first time. It must have arrived while he was downstairs helping with Christopher’s luggage. A cream-colored envelope sat on the bottom bunk, made of a fancy thick paper stock like a wedding invitation. On the front was written in cal igraphy â€Å"Matthew Honeycutt.† â€Å"What’s that, dear?† Christopher’s mom asked curiously. Matt shrugged, but he was beginning to feel a thrum of excitement in his chest. He’d heard something about invitations certain people at Dalcrest received, ones that just mysteriously appeared, but he’d always thought they were a myth. Flipping the envelope over, he saw a blue wax seal bearing the impression of an ornate letter V. Huh. After gazing at the envelope for a second, he folded it and slipped it into his back pocket. If it was what he thought it was, he was supposed to open it alone. â€Å"I guess that’s fate tel ing us the bottom bunk’s yours,† Christopher said amiably. â€Å"Yeah,† Matt said distractedly, his heart pounding hard. â€Å"Excuse me for a minute, okay?† He ducked out into the hal , took a deep breath, and opened the envelope. Inside was more thick fancy paper with cal igraphy on it and a narrow piece of black fabric. He read: Fortis Aeturnus For generations, the best and brightest of Dalcrest College have been chosen to join the Vitale Society. This year, you have been selected. Should you wish to accept this honor and become one of us, come tomorrow night at eight o’clock to the main campus gate. You must be blindfolded and dressed as befits a serious occasion. Tell no one. The little pulse of excitement in Matt’s chest increased until he could hear his heart pounding in his ears. He sank down along the wal and took a deep breath. He’d heard stories about the Vitale Society. The handful of Well-known actors, famous writers, and great Civil War general that Dalcrest counted among their alumni were al rumored to have been members. To belong to the legendary society was supposed to ensure your success, to link you to an incredible secret network that would help you throughout your life. More than that, there was talk of mysterious deeds, of secrets revealed only to members. And they were supposed to have amazing parties. But they were just gossip, the stories of the Vitale Society, and no one ever straight-out admitted to belonging to it. Matt always figured the secret society was a myth. The col ege itself so vehemently denied any knowledge of the Vitale Society that Matt suspected the admissions people might have made the whole thing up, trying to make the col ege seem a little more exclusive and mysterious than it real y was. But here – he looked down at the creamy paper clutched in his hands – was evidence that al the stories might be true. It could be a joke, he supposed, a trick someone was playing on a few of the freshmen. It didn’t feel like a joke, though. The seal, the wax, the expensive paper; it seemed like a lot of effort to go to if the invitation wasn’t genuine. The most exclusive, most secret society at Dalcrest was real. And they wanted him. How to cite The Hunters: Moonsong Chapter Three, Essay examples

Content Audit by Independent Auditors

Question: Discuss about the Content Audit by Independent Auditors. Answer: Introduction: An audit is an independent and systematic investigation of accounts, books, documents, statutory records and vouchers of a company in order to ascertain whether the financial statements and non-financial disclosures present a true and fair view of the company or not. This process is mainly carried out by independent auditors who are basically the qualified accountants of the company. Any kind of discrepancy in the accounts, processes and internal controls obtained in the audit process is effectively handled by the auditors and required measures can be adopted for the same. An audit can be performed so that a quality check can be done on the regulatory compliances done by the company. With the assistance of audit, risk management policies and other efficient control procedures of a company can be evaluated that necessitates the requirement of audit in every company. An auditor conducts the audit process on the basis of substantive methods, gathers various evidences and then assesses t he same by relying on professional judgment techniques (Wood, 2011). When the audit is completed, a written opinion of the auditor regarding the financial statements is furnished to the users. This written opinion is called the audit report. In order to conduct audit, an auditor must firstly pursue an understanding of the companys operations. Secondly, the potential areas which are materially wrong are recognized and the appropriateness of disclosures and account balances are verified. The efficiency of internal procedures and controls are examined to ascertain whether accounting policies are rational or not. Moreover, the judgments and predictions that facilitate in the preparation of financial statements are evaluated (Mock et. al, 2013). Thirdly the relevant happenings that have risen after the preparation of balance sheet are evaluated. Lastly, a written opinion is provided to the company that comprises of material misstatements associated with the management, if any. Appointment of Auditor An auditor means a firm or individual or audit company appointed by a company to conduct the audit. They must be duly qualified for an appointment as an auditor and must pursue a valid registration under ASIC. It is the duty of an auditor to frame a written opinion regarding the operations of the company that is about the appropriateness of statutory book-keeping and financial reporting (Cappelleto, 2010). As said by Cappelleto (2010) training and professional qualifications are essential for becoming a duly registered auditor. It cannot be considered that these requirements are limited till one becomes an auditor. Learning and professional training is still required after one becomes an auditor. It is expected of every auditor to perform their duties with integrity but violating any code of conduct by them is treated as an offence, thereby prohibited by ASIC to perform as auditors in future. Audit is very essential in companies to know whether the books of accounts present a true and fair view of the company or not. Auditors must exercise various quality traits while conducting the audit because it helps in forming an unbiased opinion regarding the company. An auditor is basically appointed by the shareholders in the general meeting of the company. However, if they fail to appoint an auditor, the directors can appoint the same. When it comes to appointment of a first auditor, then it is upon the Board of Directors to appoint the same within a period of one month from the companys registration and that appointed auditor will hold office until the appointment of a new auditor in the next general meeting (Heeler, 2009). Furthermore, an auditor can hold office till he gets removed by the company under S.329 or the consent of ASIC has been obtained regarding the resignation under S.342 or the auditor has become deceased or the retirement of auditor becomes compulsory under provisions covered in S.327 or if the winding up order of the company has been passed. Quality traits and access to confidential information An auditor is legally bound to conduct an independent examination and verification of the financial statements and books of accounts of a company. Any information that is essential for the conduct of audit can be obtained by the auditor. While conducting the audit process, an auditor must own several qualities like knowledge ability, confidentiality, professionalism, integrity and objectivity (Kalpan Williams, 2013). Confidentiality is very essential in an audit because it is expected of the auditors to not reveal any information regarding the business to third parties or use that gained knowledge for self-benefits. This is the reason why an audit profession is viewed with respect. If an auditor violates this quality of confidentiality and misuses such information whether for financial or non-financial motive, he can be sued by the company on account of professional misconduct. On certain situations, even ASIC can come forward and ban the auditor from conducting audits in future (Hoffelder, 2012). Even the independence of an auditor is regarded as a key trait of audit because without such traits, audit process cannot be carried out, thereby making the auditor unsuccessful in their profession. A good auditor avoids such professional misconducts and fulfills his duties in an effective manner. Thus, it is totally safe to trust auditors with the books of accounts and other information whether relevant or not, for performance of audit. Non-audit of accounts With due passage of time, volume of transactions have enlarged which has facilitated in creating complexities of business structures. There must be several rules and regulations regarding the business but an appropriate understanding and compliance with the requirements are needed so that high penalties can be avoided. There are considerable number of amendments and updates of the legal provisions regarding the companies which can facilitate in the fulfillment of other requirements that the company might be unknown to. There are several companies which operate for years without a significant understanding of the legal provisions and as a result suffer an unwanted and expensive compliance exercise (Gilbert et. al, 2005). In relation to a sole trader or small partnership, requirements of audit are not compulsory but when a company has been incorporated, a two side governance is established where on one side Corporations Act undertakes a responsibility to govern on compliance related issues while on the other side ASIC is responsible for the governance of taxation matters (Parker et. al, 2011). Management of day-to-day affairs of the company is very difficult for the Board of Directors of the company and as a result, accounts are failed to be observed. Therefore, audit is needed to ascertain the true performance of a business (Sawyer, 2003). Directors are entrusted with a responsibility to look after the business by the shareholders of the company and they might be held liable for frauds or irregularities in the financial statements. Hence, if an audit is performed, management can be advocated about the discrepancies in the internal controls of the business together with various suggestions on how to resolve the same (Hoffelder, 2012). With the help of audit, systematic and appropriate tax planning, productivity and efficiency of a business can be conducted. In relation to loan agreements or business acquisition, merger etc, audited financial statements prove to be very effective. In the absence of audit, profitable opportunities can also be left out by companies (Christens en, 2011). Auditors can also advocate other companies that are performing well on matters regarding material irregularities found in other businesses and appropriate due diligence can be adopted by such company to avoid such defaults on its part in future. Enormous public money is associated with listed companies; presentation of financial statements free from such material misstatements becomes very vital. Therefore, audit is considered as a very crucial ingredient in companies. Therefore, it can be considered that without an audit, these efficacies cannot be obtained (Sawyer, 2003). Audit by firm For an efficient performance of audit, one of the quality traits highly required is independence. In relation to independence, auditors are bound to perform the audit without being induced by factors whether of financial or non-financial nature which guides towards an unfairly prejudiced judgment (Baldwin, 2010). Therefore, if such an auditor is appointed who is independent by nature that is neither a partner nor relative of the shareholders or directors or has a material interest towards the company, then an efficient judgement on the part of auditors can be provided. The auditors appointed must not be related to the shareholders and directors of the company nor has a material interest in the company because this can impact the quality of the decision made by the auditor (Vause, 2009). Audit by Jane Jane holds around 40% shares in the company and is also undertaken with a responsibility to look after the day to day affairs of the company. According to the code of ethics of the company, any partner or relative of the directors are prohibited to conduct the process of audit so that the independence quality is preserved. Thus, Jane being in charge of the management and also a shareholder of the company cannot conduct the audit process because it is impossible that the mistakes committed by her can be identified by her only (Vause, 2009). Hence even if she is a qualified auditor, she will be unable to conduct the process of audit. The selection of auditors should be conducted with accurate precision and judgment because the complete reporting procedure of companies depends upon this. This can be well established from the example of Jane who is a shareholder of the company and thus prohibited from becoming the auditor of such company. The independence of auditors have gained due prominence. The most significant reason to this is the role played by auditors in pointing out the irregularities in financial and non-financial disclosures, thereby facilitating in the preparation of true and fair financial statements. Considering this it will be beneficial and ethical to do the audit by the firm as there will be an independent decision and judgment will not be influenced. Independence of an auditor is very vital because on the absence of such independence, a biased judgment can be provided by auditors due to which the company loses reputation. This will be beneficial for the board and will even help the shareholders in getting the correct decision. References Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Christensen, J. 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Gilbert, W. Joseph J and Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Kaplan, S. Williams, D 2013, Do going concern audit reports protect auditors from litigation? A simultaneous equations approach, The Accounting Review, 88(1), 199-232. Mock, T. J., Bdard, J., Coram, P., Davis, S., Espahbodi, R. Warne, R 2013, The audit reporting model: Current research synthesis and implications, Auditing: A Journal of Practice and Theory. 32, 323-351. Parker, L, Guthrie, J Linacre, S 2011, The relationship between academic accounting research and professional practice, Accounting, Auditing Accountability Journal, vol. 24, no. 1, pp. 5-14. Sawyer, L 2003, Sawyer's Internal Auditing, Institute of Internal Auditors. Vause, B 2009, Guide to Analysing Companies, Bloomberg Press Wood, D A 2011,The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision, The Accounting Review, vol. 86. No. 6