Transcendentalism Essay - 1545 Words

Research Skills Paper – Transcendentalism Introduction: The transcendentalism movement first came to be in the mid-19th century as a rebellious reaction to the Age of Reason, illustrated by Thomas Paine, and an overall conformist mindset in their rational way of thinking. Primarily started in New England, Ralph Waldo Emerson was a key component in this new philosophical era of intuitive, spiritual thinking. His unique style of literature (such as Self-Reliance and The American Scholar) as well as Henry David Thoreau’s Walden brought objective ideas into the open, while critiquing the general state of intellectualism and spirituality at the time. The core of the values of transcendentalism can be stemmed from a mix of Hindu teachings and†¦show more content†¦To be great is to be misunderstood† (Emerson, 63). In this quote, you can analyze that Emerson knew that the idea of this type of thinking would not come so effortlessly to people and there would be objectivity. However, others would join him and the ones who did would stick to their new belief rather than going back to their original ways just because people did not agree with them. An example of this would be the author, Henry David Thoreau, a friend of Emerson’s and his book Walden. Instead of writing a book that speculated on the meaning of life, he was hoping to know it from experience. He did this by escaping to a place of true introspection, by living in a cabin a couple kilometers from Concord, Massachusetts along Walden Pond for two years. He continued Emerson proposed ideology by living it himself in a place where he considered to commune with nature and be completely self-reliant. He writes, â€Å"I went to the woods because I wished to live deliberately, to front only the essential facts of life, and see if I could not learn what it had to teach, and not when I came to die, discover I had not lived† (Thoreau, 22). Thoreau achieved this value of transcendentalism by promoting peace and harmony beyond on eself and found himself engulfed in a spiritual journey without modern conveniences and traditions of conformity life. As I read these essays by these famous authors, this got meShow MoreRelatedEssay on Transcendentalism1619 Words   |  7 Pages Transcendentalism nbsp;nbsp;nbsp;nbsp;nbsp;Many people have theories and philosophies about life in general. There have been hundreds of thousands of books published by many different people on the ideas of people in the past and the present. Transcendentalism falls in amongst all of these ideas. There have been articles, essays, poems, and even books written about this subject. Transcendentalism has effected many people since the philosophy was first introduced. The idea was complex andRead MoreEssay on Transcendentalism vs. Anti-Transcendentalism778 Words   |  4 PagesIn the mid-1830s, Ralph Waldo Emerson created a belief called Transcendentalism. He wrote the essay, â€Å"Self Reliance† and Henry David Thoreau, another Transcendentalist wrote an essay called, â€Å"Walden.† Both works of literature focus on the Transcendentalism belief. In â€Å"The Minister’s Black Veil† by Nathaniel Hawthorne, Hawthorne reveals both Transcendentalism and Anti-Transcendentalism throu gh the attitudes of the characters. Therefore, â€Å"The Minister’s Black Veil† can be compared and contrasted withRead MoreTranscendentalism Essay1866 Words   |  8 Pageswe will work with our own hands; we will speak our own minds† This message encompasses the whole ideology of transcendentalism. The transcendentalist were a group of individuals attempting to pave their own path in the world. Without them the progression of women’s rights, anti-slavery laws and various religious movements would slow tremendously. The American history of transcendentalism is often attributed to the struggles of a single man. In early 1831, Boston pastor, Ralph Waldo Emerson, who hadRead MoreTranscendentalism Essay1384 Words   |  6 Pagesis the condition of a consciousness. One answer to creating this essential growth in spirituality is Transcendentalism. Transcendentalism is the rebellion of one’s soul against the societal laws that humanity upholds. It is the integrity of a being and the healing of a scarred mind through nature. Ralph Waldo Emerson was a major figure in transcendentalist literature and wrote two separate essays, one being named â€Å"Self-Reliance†, and the other â€Å"Nature†. Spiritual growth of all kinds is motivatedRead MoreEssay on Transcendentalism945 Words   |  4 PagesTranscendentalism The highly religious philosophy of Transcendentalism developed as the response of a group of people who felt that it was unnecessary to practice a religion (and live a life) that was based on fear. The first Transcendentalists set out to create a more liberal way of life that allowed for personal growth, justice and freedom. To truly understand the implications of Transcendentalism and why Transcendentalists believed what they did, one must first look at the root of TranscendentalismRead MoreEssay on Transcendentalism1016 Words   |  5 PagesEmerson and Thoreau and their Perspectives of Transcendentalism Imagine a world where each individual thought for himself, not allowing other outside influences to mold his ideas. We currently live in a society in which a single clip on television, quote from a newspaper, or opinion from a peer can consequently determine how one thinks or the outlook they have on a topic. In Self-Reliance, Emerson states, A man should learn to detect and watch that gleam of light whichRead MoreThe Transcendentalism Movement Essay658 Words   |  3 PagesI picked the Transcendentalism Movement because I found it to be very interesting. From all the different literary movements we had to choose from Transcendentalism seemed the most revolutionary. It was an entirely new way of thinking for America back in the 1800’s. The Transcendental Movement started around 1835. The movement was all about individualism and spiritualism. The idea was that you could achieve true spirituality with god not through the doctrines of man but through communionRead MoreTranscendentalism Essay807 Words   |  4 Pagesis struggling to find their inner self can trust several of the ideas of transcendentalism. In fact, Thoreau and Emerson include the ideas of optimism, intuition, and originality in many of their pieces of literature. It is clear that a teenager who is struggling developing their character should connect with the transcendent ideas from Thoreau and Emerson. Students struggling with themselves can benefit from Transcendentalism articles in order to help them become more optimistic. Thats because theRead More Transcendentalism Essay563 Words   |  3 Pages Transcendentalism Back in the 1800s, people trusted in their innersoul. it was called transcendentalism. People like Emerson and Thoreau were transcendentalism. They didnt think with their heads. They do things like in their first impression. If they sees that a tree is violet, they will paint it violet. During that era, Romanticism was party of it too. Ideas of Romanticism with transcendentalism. In our everyday life, we use transcendentalism. We use our head to think and our hart to feelRead MoreTranscendentalism Essay617 Words   |  3 Pagesï » ¿Transcendentalism is a movement that started in New England in the early to mid nineteenth century. It was created as a protest against the general culture at the time, straying away from the mindless doctrines of the churches. I think that Thoreau, Emerson, Whitman, and Dickinson did a good job of explaining what Transcendentalism is really about, which is that death is coming for everyone. Our Town stands out to me because it doesn’t use any props, and its strong symbolism that makes a point

The Effects Of Cognitive Ability On Social Media Use

The recruitment of participants shall come from the University aged population, 18-26. This aged will be chosen because they are living in an environment with a prevalence of technological apparatuses, and they are more likely to be engaged in the pursuit of further education at a post-secondary institution. In light of this, we will seek to gain a representative sample of this population. With this is mind, we will seek to gain participants through traditional and contemporary advertising, this includes asking for participants through print media, through email, and by phone, the entire process being randomized. The intent is to acquire a random sample that represents the population, both in demographic/socioeconomic terms and in terms†¦show more content†¦For example, participants shall be provided with a series of unrelated words, to review for a specific time period, and then asked to write down as many as they can remember. Tests like these have good test-retest reliabi lity (Ma et al. 2017, 2). Also, it appears to measure working-memory. Turning now to social media, social media shall be operationalized as a user-oriented platform, for the purpose of this experiment we will be going to focus on the aforementioned popular social media platforms, but including time spent on social media outside of this domain. Suffice it to say, that if it looks like social media, it probably is. Finally, social media use will be determined by the random assignment of the participants to one of the three conditions. In order to provide accurate conditions, participants shall fist complete a questionnaire pertaining to their social media use, from this data we will take the average and make our manipulations from it. For example, if it is found that the average time spent on social media is two hours, we will have a low social media condition of one hour or less, and a high social media condition of three hours or more, the intent is to ensure our manipulations are realistic and large enough to determine if there is an effect. This questionnaire will be tested before the commencement of the study to ensure it has reliable test-retest reliability. Besides this,Show MoreRelatedHow Technology Has Impacted Modern Society1493 Words   |  6 Pagesvery things that makes us human?† In actuality, with the availability of leisure activities and information through the internet, technology has negatively impacted our mental health by endorsing social isolation, which one can argue correlates with rising rates of depression and empathic and cognitive losses. As aforementioned, technology has impacted the mental health of the digital generation by increasing societies lack of human connection. The modern age is distinguished by the proliferationRead MoreEssay on Transtheoretical Model and Chronic Stress Management1537 Words   |  7 Pageshigher than normal. Cortisol is a hormone released from someone with chronic stress, which can which can negatively affect the body’s ability to function. Getting sick is another negative factor of being overly stressed. Chronic stress compromises your immune system and stress hormones affect the body’s ability to fight off illness due to the fact that thymus’s ability to stimulate and coordinate the white blood cell activity. Chronic stress may be a factor in cases of heart disease and obesity.Read MoreTechnology : Child s Dream Or Nightmare?974 Words   |  4 Pagescreated a way for less human interaction from ordering food in the drive-thru to the creation of social media and texting. Technology has created a way of communicating without the ability of seeing and understanding a person’s emotions. The technology epidemic is creating negative energy towards children in today’s society; it is changing children’s emotions, influencing obesity, effecting cognitive ability, producing unsafe situations, and disconnecting parental relationship. Emotions generated byRead MoreMedia’s Influence on Children and Adolescents Essay examples574 Words   |  3 Pagesand social media, the present generation is â€Å"born† in it. By this statement, it is implied that children today are much closer to technology and media than adults are, and so, are more likely to be affected by it. Perhaps, the highest impact on the physical, cognitive, and social-emotional development of children and adolescents is by media due to its ready availability through Smart phones, tablet PCs and other portable devices. This paper attempts to evaluate some of the influences of media on variousRead MoreEffects of Television on Child Development: Comparing Adverse and Positive Consequences of Watching Television1138 Words   |  5 PagesEffects of Television on Child Development: Comparing Adverse and Positive Consequences of Watching Television Studying the effects of children watching television has been a popular field of research for many years and is becoming increasingly important as more of children’s time is spent on television. There are strong arguments for both the benefits and the detriments of television exposure. One of the most common arguments against television is the suggestion that it increases violence. OtherRead MoreThe Development Of A Child899 Words   |  4 Pagesstimulating cognitive abilities. People unknowingly utilize music to assist in building their intelligence on a daily basis. Someone may listen to his or her favorite song while exercising or practicing for athletic competitions. Similarly, one may listen to music while studying. This subconscious listening not only relieves one’s stress or energizes his or her emotions, but it improves the cognitive skills of the listener. In his work titled â€Å"The Effect of Mozart s Music on Social Learning BehaviorRead MoreAn Addic tive Amount Of Social Media1595 Words   |  7 PagesThe use of Facebook, Instagram, Twitter, and Snapchat comes as naturally as breathing to teens nowadays. But for some users, these online networking services are deemed to be so addicting, that it affects their cognitive function during the day, and ability to get an acceptable amount of sleep each night. When a person doesn’t achieve a proper amount of sleep, it substantially alters their health. Lack of sleep can cause fatigue, forgetfulness, weight loss or gain, serious health problems, and cognitiveRead MoreObserving An Average College Student Essay1627 Words   |  7 Pagesallowing students to carry all five of their massive textbooks, along with all their notes and assignments, in a 4-pound shiny piece of technology; the issue is not in that, however, but in the tendency of students to use this source of media to prowl the internet and social media, distracting themselves from their schoolwork. It may be true that n ot every student utilizes their technology to scour Amazon or scroll through tumblr during a lecture; it goes without saying however that the potentialRead MoreImportance Of Selection Measures And Performance Management Practices1463 Words   |  6 Pagesimportant point to remember is that it indicates a point of difference. Broadly, diversity refers to points of difference between demographic variables such as gender, age, and race; but it also can include dimensions of sexual orientation, physical abilities, political beliefs and other ideologies. Another way to explain diversity is that it can be divided into two categories; inherent diversity and acquired diversity. According to an article titled â€Å"How Diversity Can Drive Innovation† from the HarvardRead MorePersonal Statement And Field Studies979 Words   |  4 Pagestime and effort was not applied. In order to keep a balance between work and time spent on electronics that is not relevant to work; people need to prioritize on what is most important. By spending one-two hours a day on Internet browsing or social medias upon having chores or work completed, people will feel less overwhelmed. Not only does the Internet consume a lot of our valuable time, it also causes many people to loose track of their surroundings. When people are publicly surfing the web

Hepatitis C Virus Free Essays

With the WHO goal of HCV elimination seeming more achievable with the new DAA therapy, nurses are uniquely positioned to be the final and vital spoke to get the machine running efficiently. History has shown that nurse led programs in HIV treatment were successful and many developed and developing countries have adopted nurse led models in the fight against HIV. Nurses have the education to be a useful ammunition in the fight against HCV infection. We will write a custom essay sample on Hepatitis C Virus or any similar topic only for you Order Now Nurse led programs can be a cost effective alternative and also help to decentralize HCV care and improve access. Certainly, progress in HCV care has been appreciable. Nurses have been integrated into the system in novel ways and numerous studies have shown that the effect is an improved rate of recognition of the infection, treatment uptake and adherence and achievement of sustained virologic response (SVR). Nurse are currently supporting physicians in treating HCV patients. Yet, this is not enough in bringing about any observable change in the epidemic of HCV. With the shortage of physicians and specialists, it is imperative to bring about policy changes that will allow nurses to treat HCV. What is lacking is the involvement of nurse practitioners (NPs). This is the age of DAA and no time has been better than today in involving NPs in the fight against HCV by giving them prescribing authority for DAA. Study conducted in United States (US) showed similar treatment outcomes for HCV infected patients with care by NPs, PCPs and specialists (Sarah et al, 2017) concluding that HCV treatment provided by NPs was as safe as that provided by specialists. An Australian study (Lloyd et al, 2013) conducted between 2009 to 2010 utilizing a nurse led program in prisons with specialist supervision via telemedicine also showed safe and effective HCV treatment outcomes. The newer regimens of DAA which have lesser adverse effects can be easily prescribed by nurse practitioners who have the relevant education and experience. NPs in Australia have already been given the authority to prescribe DAA (Gastroenterology Society, 2017), and US and Canada can take important lessons from the success of this policy change. Nurse practitioners working in nurse led models in prisons, rural areas, and with hard to reach groups like PWID can bridge the gap due to non-availability of specialists.Expanding the scope of practice of NPs is especially relevant today in order to improve uptake of high risk groups into treatment. PWID have a high prevalence of HCV (systematic review 60 – 80% of IDUs in 25 countries had anti HCV while 80% IDUs had anti HCV in 12 countries https://www.sciencedirect.com/science/article/pii/S0140673611610970 ) and are the core group of transmitters. Treatment uptake is low in this group and yet the success of HCV programs is not going to be substantial if issues of HCV detection and treatment in PWID are not addressed effectively. PWID have many barriers to accessing health care, including but not limited to criminalization, poverty, mental health issues, addiction related issues, stigma and marginalization. But they are more likely to be engaged with community level health care providers like primary care physicians and nurses (Milne et al, 2015) in low threshold settings where they do not have fear of stigma or criminalization. Expanding the role of NPs to improve capacity to provide HCV care in these settings will lead to shorter wait times, improve information sharing with patients, advance engagement with the health care team and deliver better treatment outcomes. Prison environments have a huge concentration of HCV infected inmates. 24% of federal prisoners and 23% of provincial prisoners were positive for HCV antibody (Trubnikov 2011). Prisoners are at high risk of passing on the infection due to sharing of drug paraphernalia and are able to spread the infection once out in the community. Rural and remote areas also have disproportionate allocation of health services putting those living in these areas in the demographic of marginalized. Patients are less likely to travel large distances to start and complete treatment. Nurse led models in these two settings are urgently needed to improve HCV care. Nurse led model: a protocol based treatment program can be developed and tailored to cater to the needs of specific populations in community care clinics, OST centers, prisons, rural/ remote areas. The protocol can include relevant history taking, clinical assessment, investigations including the nurse performing transient elastography and triaging patients to determine the risk of each patient. Based on this the nurse would either start treatment, do a one on one consultation with the physician or refer the patient to consult with the physician using telemedicine. Follow up assessments should be conducted and referred for any adverse effects. In prison environments, patients who are released before the end of treatment should be referred to the community center and appropriate continuation of care must be in place. With shorter DAA regimens and better tolerated drugs, more number of prisoners may be offered HCV treatment and more number of inmates may be motivated to complete treatment upon release. Future research should focus on impact of nurses in protocol driven treatment of HCV, nurses dong fibro scan as compared to physicians, efficacy of DOTs therapy in HCV for those populations with adherence issues. Increased funding for specialty education for nurses in viral hepatitis to improve HCV care would definitely improve capacity in the fight against HCV. Lack of treatment for the marginalized is unfair and inexcusable. Nurse led programs in HIV care provided improved outcomes in all indicators and is evidence that they will be crucial in the war against HCV. Nurse practitioners need to rise to the challenge and advocate for better patient care among those affected with HCV by demanding prescribing authority for DAAs. Nurse led model in HCV care is an effective strategy to attain the WHO goal of elimination of HCV by 2030. How to cite Hepatitis C Virus, Papers

Auditing Bio Sustainable Feeds

Question: Discuss about the Auditing for Bio Sustainable Feeds. Answer: Introduction BSF (Bio-Sustainable Feeds) is a company that is listed on the Australian Stock Exchange (ASX). An Australian-based bioresearch firm has consistently indulged in sustainable aquaculture from the last 2 decades. However, the company had to encounter a major problem when one of its key researches on plant-based feeds crumbled. Due to such failure in the research, the company had to expend a massive amount of AU$360million in the year. The company had provided about its strategy to the people where it stated that with the use of plant-based fish feeds, it can manage to transfigure ten kilos of low value fish into one kilo of high value fish but in contrast to this, it was observed that the actual transformation of fish species was thirty kilos of low value fish into one kilo of high value fish. As a result, the conversion rate was three times lesser than the targeted transformation. Furthermore, the death rate of fish species was much lesser when plant-based fish feeds were utilized and therefore, their growing rate increased doubly. In addition to this, the fish-species transformed were bigger than that of the already matured fishes (CBC, 2016). Studies state that the matured fishes were approximately sixty percent smaller than the transformed fish-species. The environmentalists who stated that developing luxurious species at an expense of food crops associated to human are immoral soon challenged the above-mentioned strategies. They considered that developing such species into high-value would only be profitable for the rich people and the poorer, as always cannot be benefit. They also regarded such transformation to be exposed towards starvation and malnutrition risks. Hence, BSF Ltd took major steps to comply with environmental rules and regulations and as a result, it started to research on bacteria so that recaptured methane gas, residue from sugarcane etc. is made through fish-feeds (CBC, 2016). As a result, it expended more than AU$160 million for conducting the research and further AU$200 million for development purposes. This research was beneficial to the company in few extents. It had received an offer grant of AU$500 million from CSIRO (Commonwealth Scientific and Industrial Research Organisation) on one major condition that a minimum of AU$100 million grant expended on alternative aquaculture feeds every year. Steps to be considered prior to audit An auditor must evaluate the pros and cons of an audit assignment before conducting an audit that also includes risks associated with the assignment, nature of audit, responsibilities, etc. When an auditor receives information of an audit assignment, he must verify minimum past three years information related to the compliances and books of accounts of the company. He must also crosscheck with the prior audit of the company regarding the compliances of statutory rules and regulations and other ethical responsibilities towards the stakeholders (Piedrahita, 2003). The auditors of BSF Ltd are also bound to undertake the same steps prior to an audit. Information on the business nature is also very vital and an auditor must conduct considerable research on the business nature of a company and other rules and regulations applicable to it. An auditor must also make ways to obtain the books of accounts and compliances of the company for the past three years and after getting such documents, he must carefully assess them to arrive at a decision whether the company has been diligent in carrying out its obligations towards the benefit of shareholders, investors, etc (Cappelleto, 2 010). An auditor must assess the environmental impacts of the companys activities and he must verify whether the company has engaged in any kind of activities that are harmful for the environment as a whole. Even the auditors of BSF Ltd are bound to evaluate whether the company has not indulged in any harmful activity that can negatively affect the environment. It is well known that environmental issues are the prior concern that a company must be focused on and an auditor can be a perfect medium to assist in this regard. Furthermore, whenever any company (BSF) receives an offer grant for research motives, an auditor must see whether such funds are not utilized somewhere else. Hence, it is the moral duty of an auditor to analyze the companys activities so that both the company and auditor can gain confidence among people and obtain prosperity as a whole (Hoffelder, 2012). Inherent, Detection and Control Risks Due to high competition and large transactions, a business is always prone to various kinds of risks. However, if the management effectively does evaluation of risks, then most of the risks avoided. Prevention of risks is very crucial for the company because it facilitate in long-term development. However, even after risk strategic planning, there are some risks that are inherent in nature. Inherent risks does not depend on any type of business, instead it is completely associated with the business activities of a company (Douglas et. al, 2015). Therefore, as it a general happening, companies must effectively encounter it. Control risks are those types of risks that cannot be moderated even through proper due diligence methods. Because of the presence of inherent risks in a company, complete removal of risks cannot be done. The main reason behind the occurring of control risks is the failure on the part of management to prevent such risks. Detection risks are those types of risks tha t cannot be discovered even after undertaking proper care (Geoffrey et. al, 2016). In the given scenario, the business of BSF Ltd consists of 90% inherent risks that clearly indicate high speculative activities performed by the company. In relation to this, the auditors must take the audit assignment but must be very cautious about it (Dan, 2005). Furthermore, the control risks of BSF are 5% that indicates chances of lesser gaps in the internal control policies of the company. The detection risks stand at 80% that indicates high level of undetected risk even after taking proper care. The main cause behind this failure is the presence of inherent risks in the company that clearly indicates speculation in the companys activities. Calculation of Audit Risk for BSF Ltd: Audit Risk= Inherent Risk*Control Risk* Detection Risk Hence, for BSF Ltd, audit risk= 0.9 * 0.05 *0.8 = 0.36 This risk is acceptable and hence, the auditors can progress for the audit of BSF Ltd. Inclusion in audit program BSFs audit program must accommodate both specific and general items so that it is ensured whether aggregate audit coverage is done or not. The general items consist of data such as information on nature of business, kind of business and regulations that administers a company etc. The specific items consist of environmental rules and regulations, amount of offer grant utilized and purposes for such utilization etc. Moreover, prominence must be given to associates authorized for the conduct of audit, their knowledge level, and care required for guarding the business activities (Manoharan, 2011). Journal entries Year 2015 (end) Payment RD A/C Dr. 500 To, Bank A/C 500 Capitalization of RD Patent A/C Dr. 500 To, RD A/C 500 Entire 2015 considered for the case. The process of amortization initiated from 2015 end as the research and expense done at that point of time. Amortization cost of patent 5 years = 500 million/ 5 = $ 100 million each for 5 years. Amortization Patent Ac Dr 100 To, patent Ac 100 The RD expenses of the company capitalized until the time the company did not initiated the operations. The entries are passed in a fashion that the capitalization of the amount is done till the time the operations began. Hence, the entire research expense of 160 million is chargeable to the patent cost. Moreover, if the company covers the expenses of development before business commencement then it can charge 200 million dollar to the cost of patent. In addition, if the business commences before or between developments then it will be able to charge that portion of development cost that is incur before business commencement. Activities that are environmental-friendly and socially responsible Even though the company prioritizes on enhancing the quality of produce of fish species, yet environmental experts have disregarded its practice as the transformation was only for rich people and it was prone to malnutrition and starvation risks. This is the reason why BSF initiated bacteria research to produce residue of sugarcane and other items. The research conducted by the company was initially not as per environmental and social concerns but due to objections from environmentalists, it had adopted alternative methods that were also not an established research technique (Brown et. al, 2014). Therefore, signing off a report as giving due concerns to environment and social concerns on the companys part is not acceptable. If an audit report is signed, an emphasis of matter paragraph will prevail. This emphasis will provide that even though the company carried out activities that were disregarded by environmentalists and not as per social and environmental concerns, it adopted other methods for aqua-culture that give importance to environmental and social issues (Brown et. al, 2014). Moreover, the company obtained offer grants that prove that its activities are not harmful but due to a major assertion, emphasis of matter paragraph is often opted. Hence, audit statement provided after providing adequate disclosures. Exclusivity of Patents It is a well-known fact that a patent can be acquired after the completion of development and research activities. Therefore, as BSF had provided in its prospectus that it had entire rights over the bacteria research is a clear misstatement on the companys part that can misguide the stakeholders. Such misstatements should not form part of a prospectus because it is the first essential document of a company. In other words, these statements can lessen the look-out of the company (Bowlin, 2011). Stakeholders take their relevant decisions based on the companys prospectus and as it is an introductory document, only valid materials incorporated in the prospectus. Furthermore, if the company desires to incorporate misstatements in the prospectus to obtain high gains or trust, it is the moral responsibility of an auditor either to either disallow the company from doing so or disassociate himself from the audit process because his integrity is at stake if he gets involved in such activity (E ilifsen et. al, 2001). An auditor must never make ways to associate himself with such a company that provides false prospectuses or any other falsified documents to the stakeholders (Bowlin, 2011). It is his ethical and moral duty to get rid of such matters because if being caught, his entire career will be finished, professional goodwill demolished, and additional legal actions will have to be faced by him. Therefore, he must make ways to provide an appropriate judgement on the financial statements that also includes the prospectus of the company so that do not misguide. Conclusion The above discussion of the report clearly recognizes the importance of audit and audit program. A company should never claim anything in the prospectus before it is patent. This leads to misleading facts and ultimately can be booked for duping the investors. Moreover, the role of audit program even comes the forefront. It is the duty of auditors to look into the matter and ensure that the company complies with all the relevant rules. The auditor should provide a qualified report if any discrepancies found. However, the audit program failed to perform in this respect. Overall, the claim made by BSF is not true and hence misguiding in nature. References Bowlin, K 2011, Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud,The Accounting Review, vol. 86, no. 4, pp. 12311253 Brown, L.H., Mason, S. Shelton, S 2014, The effect of reliance on third-party specialists under varying levels of internal control effectiveness on the audit of fair value measurements, Working paper, Rutgers, The State University of New Jersey. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne CBC 2016, Shift to plant based fish feed could hurt health environment, CBC news technology and science, viewed 17 September 2016, https://www.cbc.ca/news/technology/aquaculture-feed-1.3262922 Dan F. F 2005, Feeds for the future: the importance of better broodstock and larval nutrition in successful aquaculture, viewed 17 September 2016, https://www.aquafeed.com/read-article.php?id=681 Douglas M.B, Todd, D.F Hermanson, D.R 2015, The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Risk, Judgments.Accounting Horizons, vol. 29, no. 3, pp. 695-718. Eilifsen, A; Knechel, W. Robert; W, P 2001, Application of the Business Risk Audit Model: A Field Study,Accounting Horizons, vol. 15, no. 3, pp. 193-207 Geoffrey D. B,Joleen K,K. Kelli SDavid A. W 2016, Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors, Accounting Horizons, vol. 30, no. 1, pp. 143-156. Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Manoharan, T.N., 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Piedrahita, R.H 2003, Reducing the potential environmental impacts of tank aquaculture effluents through intensification and recirculation, Aquaculture vol. 226, pp. 35-44