Tuesday, December 24, 2019

Diversity, Inclusion And Social Justice - 845 Words

I find that the concepts of diversity, inclusion and social justice to be important because they build on each other and have the power to change the world. When all of these aspects work together and are acknowledged then we are able to work toward changing social norms and creating aspects in society that are focused on equity, rather than equality. Of course, social justice should be the goal that we as individuals want to achieve in liberating areas of our that have limited and restrained others. I connect diversity and appreciating diversity with being the foundation to this equation of equality because individuals need to understand that there will be differences between people. I enjoy the statement on, â€Å"†¦ Who is in the room?† because it starts to explain the variations in personal characteristics within a group of people. This is going to be part of my position as an RA within Resident Life because a floor’s residence are going to have wide range in t heir own diversities through their age, sexual orientation, journeys to get to college, race and ethnicity, etc. I am proud to have experienced the things I have and lived and go to high school in such a place like Aurora, CO to where I was able to live and embrace a diverse community. I came to define this diversity to be normal, but coming up to CSU and Fort Collins has shown me how much of Colorado does not have the same kind of standards. The next support beam to building this idea that works toward social would beShow MoreRelatedThe Gap Between Upper And Lower Class Essay1263 Words   |  6 Pagesbackgrounds (social justice). Social Justice and Inclusion We look at Social Justice and its’ effect on Students; are the areas where students born, nurtured and educated impacting their success in education and or in life? A basic understanding of Social Justice is â€Å"the fair and just relationship between an individual and society†, i.e equal rights and opportunities in all aspects. By putting motions in to place, such as inclusion, which is the educational response to issues of social justice, we canRead MoreDiversity And Cultural Diversity1198 Words   |  5 PagesAnaneh-Firempong (2003) cultural competence refers to understanding the importance of social and cultural influences that a minority group may have as an inherent trait. The authors also affirmed that a cultural competent system acknowledges, integrates and incorporates the relevance of culture, evaluation of cross-cultural relations, , and adaptation of services to meet culturally unique needs(pg.294). Diversity and cultural competence are two main concepts that are essential to address and takeRead MoreSustainable Development and Businesses Essay1049 Words   |  5 Pagesenvironmental, social, and economical issues have arisen in society and businesses. Only recently has the issues established extensive attention within society, sustainable development is acknowledged by the majority to mean ‘development that meets the needs of the present without compromising the ability of future generations to meet their own needs’ (Commission 1987). This essay will look into the practices of ANZ as a sustainable business and examine their ecological, economic and social environmentsRead More The Importance of Inclusive Education in Australia Essay808 Words   |  4 Pagesfamous quote by an unknown author about celebrating individual differences. Difference is defined by Ashman and Elkins; as varying levels of social, emotional, physical and intellectual qualities that make us a ll different from other people (Ashman Elkins, 2009). In today’s world this is viewed as society’s version of normality (Ashman Elkins, 2009). Inclusion involves the incorporation of all types of differences into a mainstream classroom (Ashman Elkins, 2009). It is unfortunate that evenRead MoreIntroduction. The Pateman Vincent Statement From 20101486 Words   |  6 Pagespublic libraries and by the profession to combat social exclusion and promote social justice and suggest how the profession can carve out a new direction for itself in a world where the use of traditional library services in decline. Discussion After conducting a review of literature, Levitas et al (2007) concluded in their report for the government’s social exclusion task force that a suitable definition for social exclusion should be: ‘Social exclusion is a complex and multidimensional processRead MoreCorporate Social Responsibility At The Bank Of America Corporation1544 Words   |  7 PagesCorporate Social Responsibility at the Bank of America Corporation Overview of Corporate Social Responsibility the Bank of America Corporation Background Information About Bank of America The Bank of America Corporation (Bank of America) is a bank and financial holding company that serves â€Å"individual consumers, small- and middle-market businesses, institutional investors, corporations and Governments with†¦ bank and nonbank financial services and products.† (Reuters) Profiting $5.32 billion inRead MoreEqual Pay Act 1970 : Equality And Diversity963 Words   |  4 PagesEquality To me this means treating everyone with respect and fairness whilst recognising their individual needs. Diversity Recognising, valuing and acknowledging difference and similarity. Inclusion Providing opportunities to everyone, in its simplest term it is the ‘state of being included’. The Equality act 2010 replaced nine primary legislations and over 100 bits of secondary legislation to make it simpler to understand and ensure that everyone is treated fairly and brings together a numberRead MoreThe American Association Of Intellectual And Developmental Disabilities Essay1386 Words   |  6 Pagesdisabilities may be restricted from participating in events in society because of their functional disabilities. Environmental and personal factors also play a role in affecting people’s lives (CDC, 2014). According to the U.S. Department of Justice (2009): An individual with a disability is defined by the American with Disabilities Act (ADA) as a person who has a physical or mental impairment that substantially limits one or more major life activities, a person who has a history or record ofRead MoreWhy A Diverse Workplace Matters?1093 Words   |  5 Pagesfor the success of an organization. Diversity means differences due to race, gender, ethnic groups, age, personality, tenure, organizational function, educational background, etc. Diversity involves how people perceive themselves and how they perceive others. These perceptions affect their interactions. Why a diverse workplace matters? / Benefits of workplace diversity An organization’s success and competitiveness depends upon it’s ability to embrace diversity and realize it’s benefits. Due to diversRead MoreMy Experience As A Primary Teacher839 Words   |  4 PagesI need to include all the students with diverse abilities and to meet their learning needs. At the beginning, I found it challenging to practice the inclusive education strategy in my classroom, so I started to read more about the definition of inclusion and the factors that affect the teachers’ practical experience. Later, I was inspired by the relation between the inclusive education and the Australian Curriculum. The Australian Curriculum establishes expectations which are appropriate for all

Monday, December 16, 2019

Wilfred Owen ‘Dulce et Decorum est’ Free Essays

The poem ‘Dulce et Decorum est’ is a poem which shows us the horrors of war. It shows us how innocent lives are being wasted on a war. The poem tells us about how the poet feels about war. We will write a custom essay sample on Wilfred Owen ‘Dulce et Decorum est’ or any similar topic only for you Order Now The first stanza tells us about the condition of the soldiers. It shows us that the soldiers are sick, tired and are not aware of themselves. It also tells us that the soldiers were in bad condition. They did not care about the shells that dropped behind them. In the first line the soldiers are compared in a simile to old beggars. This implies that they look shabby, which is not the image of soldiers in bright shiny uniforms, which would be in keeping with the glorious image of war. The line has a slow pace with no sound described, which is also a contrast to the image of war, as people at home might expect the soldiers to be marching along at a brisk pace. The second line continues this them as it compares the soldiers to hags, which are very like beggars. It tells you that the soldiers are knock kneeded and coughing, which implies a very low morale. In the second stanza, the poet has written about a gas attack that he has witnessed. This stanza tells us about the confusion and panic, which arises when the soldiers’ lives are in immediate danger. The pace of this verse is a lot quicker in order to demonstrate this, and also provides a contrast to the previous verses as it is written in the present tense to make it seem more real, whereas the first verse is written in the perfect tense, which makes it seem more distant. During the gas attack, many soldiers managed to get their gas helmets on time. But one soldier could not make it. He was yelling and stumbling as the gas overcare him. The poet has seen the unfortunate man die a slow and painful death. The third stanza is short. It expresses the poet’s fears and nightmares he has because of the dying man reaching his hand out for help. But Wilfred Owen was helpless. The poet tells us that the dying man was guttering, choking and drowning as the gas made its way through his lungs. The fourth stanza is telling us a little bit about what the soldiers did to the dead soldier. They flung him in the back of a wagon. His condition was still bad. There was blood coming out from his mouth and his face was hanging in bad shape. The poet then tells his ‘friend’ that it is not right to tell keen and young soldiers eager for glory that ‘ It is a good and noble thing to die for your country’ as it is a lie. Moreover, the last verse is a plea to the reader to renounce their opinion that dying for your country is sew and honourable. Wilfred Owen is saying that if the reader was there, and saw this man dying in the back of the wagon then they would not tell the old Lie. Owen, by his graphic description of the man’s death, is intending to shock the reader into believing they have been tricked by the Old Lie i.e. it is good to die for your country, and make them think more deeply about the values of war and how they can become heroes. Wilfred Owen is creating a horrific picture of how bad war is. He has done this by making use of similes. In the first stanza, Owen describes the exhaustion of the soldiers by saying: â€Å"Bent double, like old beggars under sacks† In this quote we can see that Owen is telling us that the soldiers are too tired to walk properly and that they can hardly stand up. He re-enforces his words by saying: â€Å"Men marched asleep. Many had lost their boots† This is giving us a vivid image of how tired and ill the soldiers are from war. To add to the atmosphere of depression, the ‘haunting flares’ imply that the scene is taking place at night, as flares are not visible in the daytime. The fact that the flares are ‘haunting’ adds to the misery of the soldiers, as it could be that they are remembering past horrific incidents involving the flares that haunt them. The ‘distant rest’ in line four could mean that the soldiers are going to sleep for the night, but they will not be able to sleep because of the poor conditions. The word’ trudge’ implies that they are walking with difficulty, and slows down the line, which indicates the slowness of the soldiers’ walk. The alliteration in the fifth line emphasises what Wilfred Owen is saying. It makes the metaphor ‘men marched asleep’ seem more real and holds the line together over the full stop. ‘Men limping blood shodà ¢â‚¬â„¢ emphasises their predicament and how different it is to the glorious battle they had expected. The two lines in this verse create the impression that the soldiers are somehow in a daze and do not hear sounds fully. It is as if they have become isolated within themselves. Their illness is further emphasized when the poet says: â€Å"†¦ coughing like hags†¦Ã¢â‚¬  From these sentences in the first stanza, we can imagine how tired and worn-out the soldiers must have been due to the war they are forced to fight. Wilfred Owen is also making use of metaphors to strengthen the lines of his poem. In the second stanza, Owen tells us about a dying man when he inhaled the gas. â€Å"But someone was yelling out and stumbling And floundering like a man in fire or lime† From this quote, we get a picture of how the dying man felt just as he had inhaled the smoke. Wilfred Owen has made use of other literary techniques such as Direct speech, Alliteration and Onomatopoeia. In the second stanza, Owen has made use of direct speech to give the reader a realistic feeling about what is happening in the poem. â€Å"Gas! Gas! Quick, boys!† The poet has also made use of Alliteration. In the third stanza, the poet says: â€Å"Behind the wagon we flung him in, And watch the white eyes writhing in his face† Here the poet is telling us about the state in which the dying man was. The poet has also made use of two special features, enjambement and caesura. Wilfred Owen has made use of enjambement very often from the second stanza. This increases the pace of the poem which gives the reader an inside look into how fast people had to work at war. On the other hand, Owen has also made use of caesura. This slows down the pace of the poem and allows the reader to think about what the poet is saying. In the third stanza, Owen says: â€Å"His hanging face, like a devils sick of sin† Here the poet is letting the reader to know how the dying man looked like after he inhaled the gas. In the poem ‘Dulce et Decorum est’, there are four verses with 28 lines. Each verse has a number of lines that vary in every verse. The poem does not have a definite rhyme but mostly it goes like a, b, a, b, c, d, c, d and so on but this pattern is disrupted a little bit in the later part of the poem. Stanza 3 is short as it sums up the nightmares Wilfred Owen is going through. Since the two lines are in the middle of much longer verses, the reader’s eyes get attracted to those lines. The poem ‘Dulce et Decorum est’ was written by Wilfred Owen during the First World War. In 1914 the First World War broke out on a largely innocent world, a world that still associated warfare with glorious cavalry charges and the noble pursuit of heroic ideals. This was the world’s first experience of modern mechanised warfare. As the months and years passed, each bringing increasing slaughter and misery, the soldiers became increasingly disillusioned. Many of the strongest protests made against the war were made through the medium of poetry by young men horrified by what they saw. One of these poets was Wilfred Owen. World War I, military conflict, from 1914 to 1918, that began as a local European war between Austria-Hungary and Serbia on July 28, 1914; was transformed into a general European struggle by Germany’s declaration of war against Russia on August 1, 1914; and eventually became a global war involving 32 nations. The immediate cause of the war between Austria-Hungary and Serbia was the assassination on June 28, 1914, at Sarajevo in Bosnia (then part of the Austro-Hungarian Empire; now in Bosnia and Herzegovina), of Archduke Francis Ferdinand, heir-presumptive to the Austrian and Hungarian thrones, by Gavrilo Princip, a Serb nationalist. The fundamental causes of the conflict, however, were rooted deeply in the European history of the previous century, particularly in the political and economic policies that prevailed on the Continent after 1871, the year that marked the emergence of Germany as a great world power. The living conditions for the soldiers were terrible during the First World War. Many died due to diseases, epidemics and injuries caused through battle. Sometimes, the soldiers had no ammunition to fight with at all and hence were left helpless. Living conditions were as bad. Many had no proper shelter, or clothing. Wilfred Owen had made these conditions a reality in his poem. The vividness of the poem gives us an impression of how bad the conditions must’ve been for the soldiers during the war. Moreover he is saying this because he feels the soldiers are giving their life for nothing. Therefore he is stressing on the terrible conditions the soldier were living and fighting in. Wilfred Owen has written negative account of his feelings for war. He has written about the tiredness of the soldiers when he says: â€Å"Men marched asleep. Many had lost their boots, But limped on, blood-shod. All went lame, all blind; Drunk with fatigue; drunk even to the hoots† In this quote we can see that Wilfred Owen is trying to tell us that the soldiers were very tired. This tells us that Wilfred Owen is giving us a negative impression of war This poem was written by Wilfred Owen, who was a soldier in the First World War. He therefore gives a very vivid account of what it was like to be there, as he has had first- hand experience. The title of the poem means ‘it is sweet and honourable’, and the phrase is continued at the end of the poem†¦Ã¢â‚¬â„¢to die for your country.’ Just before this is stated at the end of the poem, Wilfred Owen chooses to write’ The Old Lie.’ This tells us he does not believe this statement to be true. The poem is filled with horrible stories about what really happened, and so Wilfred Owen is saying how can all of this suffering be sweet and proper? In my opinion, I do not like the poem very much. It gives a very horrific image of war. Although Wilfred Owen is right about ‘Dulce et Decorum est Pro Patria Mori’ I still think that the poem is written quite harshly. The language used by the poet is not bad but the content is. The examples that Wilfred Owen has given us of warfare are very horrific. A man drowning in a gas of poisonous gas, a group of soldiers in ill condition etc, all this reflects upon the horrific accounts of warfare. If the poet were trying to stress his point through non-horrific examples, then the poem would’ve been a lot more enjoyable. But that doesn’t mean I am criticizing the poet. Needless to say the poem is very well written. Its what the poet feels about warfare, which obviously I wouldn’t criticize that at all as it is the poet’s opinion. How to cite Wilfred Owen ‘Dulce et Decorum est’, Papers

Saturday, December 7, 2019

Identification and Evaluation of Threats Free-Samples for Students

Questions: 1. For each Situation, Identify and Evaluate any threats in relation to Auditor Independence.2.Identify any Safeguards to those threats identified above Assignment 3.In relation to the purchasing of equipment and spare parts, describe two business risks to MSL that Crampton and Hasaad will consider in planning the 2015 audit4.For each Business risk Identified in (a) describe a Specific Audit Risk that could arise. Answers: 1.Auditor Independence Identification and Evaluation of Threats Chris, CEO Conversation As per the situation that has been detailed, it is implied that the threat of promotion exists in the true spirit. The threat of promotion admits that the occurrence will depend up on the nature if the service that is being asked by the auditee company from the audit firm. In the given situation, the CEO of the company Chris, asked the member of the audit team to convey to the audit partner Geoff of the audit firm Clarke and Johnson that he has to give speech in the seminar of the company about the goods that the company sell and the services that the company provides in order to promote the company. If he rejects to do the same then the audit engagement will not be provided to audit firm for the next year (Edwin, 2015). This type of message conveys that the auditor independence is total in threat because of the promotional activity. It will evaluate on the basis of the potential effect the audit firm will have. Chris, CEO Conversation Continuing with the threat of promotion at one place, in the second situation the threat of self interest in the form of financial has been observed. This type of threat usually occurs when the auditee company tries to give or in actual gives the gift or reward or any kind of financial or non financial benefit to the audit partner or his members or his family members (Barizah, 2016). In the given situation also, the CEO of the company informed the team member to convey to Geoff that in order to have smooth function of audit, company is ready to provide fourteen day package to Geoff along with his family members and the team members are also invited. This will direct effect the independence of the auditor as he will then have to do as per the wishes of the management. This type of threat will be evaluated on the degree of the materiality of the transactions of violations that the auditor notices and simultaneously overlooks it. Michael, Conversation While having the conversation with Michael, it has come to the notice that he has his father employed in the same company as Finance Controller. He has not apprised the audit firm before taking the assignment of the audit of the same company. Due to this the threat of familiarity or mutual trust begins to happen (UK, 2013). This threat may lead the audit team member, Michael, to overlooks some the mistakes committed by the personnel working in the department of the company in which his father works. The threat poses serious threat to the independence when the team member rectifies the material mistakes which otherwise shall not be reflected. The evaluation of this type of risk totally depends on the nature and type of transaction that has been observed while conducting the audit and how far it has affected the true and fair view of the financial statements Annette Conversation Further while having the conversation with the last member of the audit team Annette, it has come to notice of the audit firm that she had already worked in the company for the work relating to accounting, book keeping and the taxation. This situation implies that there is the threat of Self Review (Parker, 2015). Due to this type of threat, the auditor will never be able to find her mistakes despite of the fact that the mistakes were so material that will affect the financial statements of the company and thereby the users of the financial statements of the company. Thus, this form of threat is another serious threat which the audit firm usually faces. Te evaluation of this type of risk will be done on the premise that how much is the materiality of the transactions that has been overlooked by her during the audit and its potential effects on the financial statements. 2.Safeguards for Maintaining the Auditor Independence The safeguards shall be developed by all the companies whether small, medium or large enterprises. If there are no safeguards for maintaining the auditor independence then the financial statements will be prepared as per the requirements and needs of the auditee company. These have been developed and three different ways: Relevant Acts or laws or statutes of the Institute of Chartered Accountants of the specific country specifying the code of conducts for the auditors in different situations Formed and developed by the audit firm itself Formed and developed by the auditee company internally The above three ways are exhaustive and through the following measures the threat to independence can be safeguarded: The auditors of the company shall be appointed on the basis of the rotation every year and that too at every annual general meeting of the company. The same team member shall not be appointed for conducting the audit of the company who has caters the company with services which is different from auditing like accounting, book keeping and taxation. Every personnel of the audit firm shall inform the firm before taking up the assignment of audit if his or her any relative is working in the organization and there are adequate reasons to believe that such relationship will make him to ignore the mistakes committed by the company. The safeguard will be for Michael. There shall be restriction for the non audit services to be provided to the company. All the members of the audit team shall be trained enough and shall posses specialized as well as professionalized skills so as to have the understanding of the financial statements of the company along with the material misstatements if any. Also, the rotation of the members of the team shall also be done. For example, X and Y at first are doing the audit of the company. After completing the purchase and Sales, X is replaced by Z to continue the checking of the financial statements further and so on. Auditor shall immediately react to the situation after exercising the professional due diligence and care. This is because the silence may itself sometimes gives an impression of acceptance. The auditor shall resign from the appointment immediately if he is of the view that his independence is at risk (Livine, 2015). 3.Business Risks for planning the Audit Risks are the threats which may be posing due to entering into any particular transaction. Risks are covered under each head of business, under each head of transaction and in short every work has the risk. Every entrepreneur shall consider the risks while entering into any business transactions. It may be related to purchase or sale pr expenses or even the company now a day has listed the risks on recruiting the personnel. These risks shall be identified on the timely basis so that the corrective action to mitigate the effect of risk may be undertaken. In relation to the purchase of equipment and spare parts from the overseas supplier, the company Mining Supplies Limited have faced two types of risks: Customers Loss - Limited Warranty The company shall in order to earn profit shall give maximum benefits to the customers otherwise the company will tend to lose customer base on the daily basis and at the end the company will have the situation of zero business. Therefore, the customer satisfaction plays the very important role in the success of any company. The company is extending the two years warranty for spare parts and one year free service at any time. Thereafter the company will issue the billing normally. But the whole situation has not laid down the fact that the main equipment that the customers are purchasing from does not contain any warranty or replacement clause due to which the customers might tend not to purchase from the company. It is so because in case the manufacturing defects comes then the customers cannot go to company place to have the equipment replaced or corrected at free of cost. That is why the company will be in a situation of loss of customer base (Im rie, 2011). In case the company in order to retain the customers gets the equipment replaced at free of cost then the company will be in total loss. The cost of the new equipment will be his total cost without the revenue. Stock Loss In Transit and Change in Taste of Customer The Company has not specified in any manner that that will bear the cost of the loss of stock in case any uncertain or contingent event gets happened while in the course of shipment. In the given situation the company Mining Supplies Limited places the purchase order to its suppliers as per the requirement of the customer (EY, 2016). The company has no where mentioned the terms and conditions of shipment of equipment and spare parts. Second loss that the company may face is due to change in the perception of the customers or taste of the customer. If the customers reject to take the order then also the company will be in total loss and in such situation the company shall have entered into such an agreement with the suppliers so as to get the equipments modified as per the taste of the customer. But the same will not happen as the same has not been mentioned. Both of these situations will result in the loss of stock to the compa ny which poses the risk of having the stock loss and therefore the company shall keep the stock at bare minimum level. The auditor shall consider the above risks while planning for audit as the above risks poses the threat on going concern assumption of the company. 4.Audit Risk for Business Risks The business risks are considered by the entrepreneur as well as the auditor of the company but the audit risk shall be considered by the auditor only. It is because audit risk if any encountered during the audit then the auditor may issue the qualified report. Therefore, auditor shall consider the audit risks as defined in the Auditing and Assurance Standards while performing any kind of audits. The audit risks and the account balances that might be affected from the identified business risks are given below: Control Risk This risk implies that the companies do not have installed the proper system in place whereby the business risk can be controlled. The system include the proper internal control procedures clubbed with the policies and rules and regulations that the company shall follow and make whole of the organization from top to bottom to follow the same. This audit risk is in first situation because the company has not installed such system which can ensure that the purchases made are fully supported by the clause of warranty or replacement for the main equipment in case of manufacturing defect noticed in the upcoming period. In turn the company has to incur the losses if any comes due to the manufacturing defect. This type of risk is generally encountered and can lead the auditor to give the qualified report (Long, 2015). To further check it the accountant will reaffirm the risk by checking the relevant account balances of accounts receivable and accounts payables and stock in hand consisting of returned items. Inherent and Detection Risk These types of risks have been encountered from the event that has been listed in the second business risks. Inherent risk has majorly occurred due the inherent limitation that is present in the policies and procedures and system of the company. As the loss of stock in transit have not been considered by the company before, the presence of this type of risk will be high. Another type of risks that this event contains is the Detection risk. It has been come into notice because of the fact that the company will not be able to provide any documents which can support that fact that the loss in transit will be borne by the supplier company and also in case of the change in taste or fashion of the customers the supplier will modify the same at free of cost or at some nominal charges or will not reject the whole stock. The auditor will be checking the account balances to confirm its existence including the goods in transit as at that date and any stock that has been lost along with the value of trade payables. (Becker, 2015) References Becker E, (2015), Audit Risk vs. Business Risk, available at https://www.osyb.com/blog/small-business/audit-risk-vs-business-risk/ accessed on 18/04/2017. Barizah N, (2016), Threats to Auditor Independence, available at https://www.academia.edu/260449/Threats_to_Auditor_Independence accessed on 18/04/2017. Edwin M, (2015), Analysis of Threats to Auditor Independence and Available Safeguards against those threats, available at https://www.academia.edu/9406967/THREATS_TO_AUDITORS_INDEPENDENCE accessed on 18/04/2017 EY, (2016), Top 10 Business Risks, available at https://www.ey.com/Publication/vwLUAssets/EY-business-risks-in-mining-and-metals-2016-2017/%24FILE/EY-business-risks-in-mining-and-metals-2016-2017.pdf accessed on 18/04/2017. Imrie B, (2011), Business Risks facing the Mining Industry, available at https://www.in.kpmg.com/SecureData/ACI/Files/Top_20_Risks_the_Mining_Industry.pdf accessed at 18/04/2017. Livine G, (2015), Threats to Auditor Independence and Possible Remedies, available on https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full accessed on 18/04/2017. Long G, (2015), Audit Risk and Business Risk, available at https://www.cpaireland.ie/docs/default-source/Students/Study-Support/P2-Audit-Practice-Assurance-Services/audit-risk-and-business-risk.pdf?sfvrsn=0 accessed on 18/04/2017. Parker A, (2015), 6 Key Threat to Auditor Independence, available on https://www.intheblack.com/articles/2015/01/06/6-key-threats-to-auditor-independence accessed on 18/04/2017. UK Essays, (2013), Threat To Auditor Independence Accounting Essay. Available at https://www.uniassignment.com/essay-samples/accounting/threat-to-auditor-independence-accounting-essay.php?cref=1 Accessed on 18/04/201