Monday, May 25, 2020

John F. Kennedy Essay - 2138 Words

John F. Kennedy On November 22, 1963, while being driven through the streets of Dallas, Texas, in his pen car, President John F. Kennedy was shot dead, apparently by the lone gunman, Lee Harvey Oswald. The world had not only lost a common man, but a great leader of men. From his heroic actions in World War II to his presidency, makind decisions to avert possible nuclear conflict with world superpowers, greatness can be seen. Kennedy also found the time to author several best-selling novels from his experiences. His symbolic figure represented all the charm, vigor and optimism of youth as he led a nation into a new era of prosperity. From his birth into the powerful and influential Kenndy clan, much was to be expected†¦show more content†¦Before the next school year began, he told his father he wanted to go to Harvard. On campus, yound people took interest in politics, social changes, and events in Europe. The United States was pulling out of the Great Depression. Hitler’s Nazi Germany followed aggressive territorial expansion in Europe. It was at this time that John first became aware of the vast social and economic differences in the United States. In June 1940, John graduated cum laude (with praise of distinction) from Harvard. His thesis earned a magma cum laude (great praise). After graduation, John begun to send his paper to publishers, and it was accepted on his second try. Wilfrid Funk published it under the title â€Å"Why England Slept†. It became a bestseller. John, at 25, became a literary sensation. In the spring of 1941, both John and Joe, Jr., decided to enroll in the armed services. Joe was accepted as a naval air cadet but John was turned down by both the army and navy because of his back trouble and history of illness. After months of training and conditioning, John reapplied and on September 19, John was accepted in to the navy as a desk clerk in Washinton. He was disgusted and applied for a transfer. In June 1941, Kennedy was sent to Naval Officers Training School at Northwestern University in Evanston, Illinois and then for additional training at the Motor Torpedo Doat Center at Melville,Show MoreRelatedJohn F. Kennedy983 Words   |  4 PagesThe first Roman Catholic president, John F. Kennedy, fought through many hardships. Becoming the president at the age of 43, he went through many difficult trials to get that role due to his religion and health. Although he died early, he still managed to go beyond his presidential duties and accomplished a lot during his short term. John F. Kennedy was born on May 29, 1917 in Brookline, Massachusetts. Ever since he was little, he has had very poor health. He suffered from a variety of diseasesRead MoreJohn F. Kennedy 1158 Words   |  5 PagesAssassination, and Legacy of John F. Kennedy written by Dean R. Owen is a series of reflections of people who knew and admired John F. Kennedy. Most people in the book discuss where they were the day of his assassination, their reaction, and how it affected everything and everyone around them. Others speak about what kind of leader Kennedy was, the legacy he left behind, and how when he died the country was never the same. Owen writes about people who once worked for Kennedy as well as his goodRead MoreJohn F. Kennedy1635 Words   |  7 PagesPresident John F. Kennedy once said â€Å"The path we have chosen for the present is full of hazards, as all paths are. The cost of freedom is always high, but Americans have always paid it. And one path we shall never choose, and that is the path of surrender, or submission† . Whether this statement was meant to describe the circumstances of the Cold War, or to display reasons for the use of the atomic bomb, these simple words brought understanding to the American people. That is, until the assassinationRead MoreAnalysis Of John F. Kennedy892 Words   |  4 PagesAdam Frankowski Mr. Vollmer English 12A 11 October 2015 Rough Draft- John F. Kennedy â€Å"And so my fellow Americans, ask not what your country can do for you; ask what you can do for your country.† Quotes like this earned John F. Kennedy the respect of a nation and the reputation as a great leader. His life is a major part of United States history for all that he contributed. John F. Kennedy is considered a hero for his memorable actions during his navy career, his ability to easeRead More John F. Kennedy Essay979 Words   |  4 PagesJohn F. Kennedy John F. Kennedy was one of the greatest presidents of the twentieth century. He united almost the entire nation under a common goal; the Moon. His charisma could turn skeptics into believers, and strengthen the bond between himself and his supporters. He had so much charisma because he used many rhetorical devices in his speeches, the same rhetorical devices that have been wooing crowds of people since the time of Rome. One of his most memorable speeches he gave was at RiceRead MoreThe Legacy Of John F. Kennedy1176 Words   |  5 PagesJohn F. Kennedy did a lot for our country although his presidential term was cut short. He had a certain allure to him that Americans liked. Kennedy knew what to do to gain the votes of all different types of voters no matter their age, race, or religion. His campaign and presidency have inspired even today’s presidents and presidential candidates in multiple ways. John F. Kennedy was a spectacular man and president that brought a fresh feel t o America and who left a legacy that will never be forgottenRead MoreThe Legacy Of John F. Kennedy980 Words   |  4 PagesBorn in 1917, John F. Kennedy grew up in a wealthy family with influence both politically, and economically. His grandfather was a famous politician, his father a billionaire, and his brothers he grew up with would go on to become well known politicians. Growing up in a family like this, it would appear hard to distinguish yourself, however, JFK would go on to surpass them all by becoming the 35th, and perhaps most beloved president of the United States. As president JFK was popular. He was youngRead MoreAnalysis Of John F. Kennedy1589 Words   |  7 Pages History Project John F. Kennedy was one of the most dynamic and inspiring presidents the country would ever know of. His leadership was impeccable and he motivated people by his charm and charisma. He had several qualities that made him so applauded by people. One of these qualities is the quality of his speech that made him the hero of the country. Not just his country was enchanted with his speeches but also the whole world felt a lot of connection with the words Kennedy spoke. Speech is oneRead MoreThe Legacy of John F. Kennedy1129 Words   |  5 PagesPresidents relate in life and none in death. Most people know John F. Kennedy as the 35th President of the United States, the youngest president, and one of fewest presidents that was killed. But what was JFKs legacy? JFK was born on May, 29th, 1917 in Brookline, Massachusetts, a quiet, clam suburb in Boston. As a child John F. Kennedy was mostly referred to the name Jack, by friends and family. His parents, Rose and Joseph Kennedy were too involved with social rank and their place in BostonsRead MorePresident John F. Kennedy1738 Words   |  7 Pages President John Fitzgerald Kennedy Our Nation’s 35th President Andrew Hogenson History 112 June 15, 2015 John Fitzgerald Kennedy was the 35th President of the USA and served at that position only for three years as at the end of the third year he was assassinated in Texas. Even though his presidential term was not long, it was significant, mostly with the strong opposition against the USSR (in a person of its Prime Minister of that time, Nikita Khrushchev). President Kennedy’s name is associated

Friday, May 15, 2020

Starting an English Conversation for Beginners

Here are 10 questions to help you start speaking English. Each of these questions can help you begin or continue a conversation. The questions are divided into two categories: Basic Facts and Hobbies and Free Time. There are also a number of questions that can help you continue the conversation after the first question. Five Basic Facts These five questions will help you get to know people. They are simple questions with simple answers and provide information so you can ask more questions. What is your name?Where do you live?What do you do?Are you married?Where are you from? Peter: Hello. My name is Peter.Helen: Hi Peter. Im Helen. Where are you from? Peter: Im from Billings, Montana. And you?Helen: Im from Seattle, Washington. What do you do? Peter: Im a grade school teacher. Where do you live?Helen: I live in New York. Peter: Thats interesting. Are you married?Helen: Now, thats an interesting question! Why do you want to know? Peter: Well ...   More Questions to Continue the Conversation These questions help to continue the conversation after your first question. Here are some more related questions to ask for more details.   What is your name? Its a pleasure to meet you. Where are you from?Thats an interesting name. Is it Chinese / French / Indian, etc.?Does your name have a special meaning? Where do you live? How long have you lived there?Do you like that neighborhood?Do you live in an apartment or house?Do you have a garden at your home?Do you live alone or with your family? What do you do? Which company do you work for?How long have you had that job?Do you like your job?Whats the best / worst thing about your job?What do you like best / least about your job?Would you like to change jobs? Are you married? How long have been married?Where did you get married?What does your husband / wife do?Do you have any children?How old are your children? Where are you from? Where is ....?How long did you live there?What is XYZ like?Do you like living here?How is your country different than here?Do the people in your country speak English / French / German, etc.? Hobbies / Free Time These questions will help you  find out more about peoples likes and dislikes. What do you like doing in your free time?Can you play tennis / golf / soccer / etc.?What kind of films / food / vacations do you enjoy?What do you do on weekends / Saturdays? More Questions About Hobbies These questions will help you ask for more detail once youve learned if someone does certain things. What do you like doing in your free time? How often do you (listen to music, eat out in restaurants, etc.)?Where do you (listen to music, eat out in restaurants, etc.) in this town?Why do you like (listening to music, eating out in restaurants, etc.) so much? Can you play tennis / golf / soccer / etc.? Do you enjoy playing tennis /golf /soccer /etc.?How long have you played tennis /golf /soccer /etc.?Who do you play tennis /golf /soccer /etc. with? What kind of films / food / vacations do you enjoy? Whats the best place to see /eat / go on vacations?Whats the best type of film /food / vacation, etc. in your opinion?How often do you watch films / eat out / go on vacation? What do you do on weekends / Saturdays? Where do you go to ...?Could you recommend a good place to (go shopping / take my children swimming / etc.)?How long have you done that? Questions With Like Questions with like  are common conversation starters. Notice the differences in meaning in these questions that use like but ask for different information. What are you like? -  This question asks about a persons character, or how they are as people. What are you like?Im a friendly person, but Im a little shy. What do you like doing?  - This question asks about general likes and is often used to ask about a persons hobbies or free time activities.   What do you like doing?I enjoy playing golf and taking long hikes.

Wednesday, May 6, 2020

The World’s Sweatshop Essay examples - 2292 Words

Printed on clothing tags or the back of most packaging are the commonly found words: â€Å"Made in China†. Large corporations such as Apple or Microsoft continue to outsource more of their production overseas to subcontractors in China. There have been various stories and rumors of Chinese workers being exploited by their wealthy factory owners and supervisors. Working conditions may appear to be improving in China, but most people are not able to view what is happening overseas. There are hazardous conditions as well as death and suicide in sweatshops that produce goods for these large corporations, particularly Apple, Microsoft, Dell, and Nike. These multinational corporations are motivated to obtain large profits by taking advantage of†¦show more content†¦These conditions provide some power and control for these multinational corporations over their workers. The Chinese workers are powerless against the influence of the corporate executives. They are able t o â€Å"ultimately set the pace of production as well as the wages of the workers† (â€Å"Working Conditions†). Sine corporations may deny any connection to these labor abuses in China. However, with these powers, these corporations cannot shy away from the fact that they did have some degree of responsibility for the conditions of Chinese workers. Microsoft, HP, Dell, and IBM are large corporations that produce various computer electronics and accessories such as desktop computers, laptops, and keyboards. A factory in China’s Dongguan City, Guangdong province helps to produce computer accessories such as keyboards and printer cases for these corporations (Kernaghan). Workers at the Guangdong factory work much more extensive hours than do Americans. They work twelve hours a day for seven days a week to make five hundred keyboards an hour at a $0.76 hourly wage (Kernaghan). Unlike other prosperous nations, these Chinese workers are not able to enjoy many da ys off or vacations. Instead, these workers only get two days off a month and if a worker took a Sunday off, he would have his pay docked by two and a half days’ worth of wages (Kernaghan). It is not fair that taking a day off from a hectic, seven-day work weekShow MoreRelatedNike: The Sweatshop Debate Essay1195 Words   |  5 Pagesbusiness presented in the Nike sweatshop debate case study. The paper determines the various roles that the Vietnamese government played in this global business operation. This paper summarizes the strategic and operational challenges facing global managers illustrated in the Nike sweatshop case. Nike: The Sweatshop Debate Case Study This paper describes the legal, cultural, and ethical challenges that confronted the global business presented in the Nike sweatshop debate case study. It illustratesRead MoreSweatshop1017 Words   |  5 PagesSweatshop is Conflicts With the Moral Standards PMP 400 Quan Zhang ( Lyla) Royal Roads University Elvira Perrella March 9, 2015 Sweatshop is Conflicts With the Moral Standards Green, B., Norton, S. (2011). Reading. In. W, Anne M. Laura ( Eds.), Essay essentials with readings (pp. 336- 341). Toronto, ON: Nelson Education Ltd. In the article, before the research, like many people, the author’s attitude was old, but after the research, the author’s attitude changedRead MoreThe Problem of Sweatshops and Child Labor Essay683 Words   |  3 PagesRegardless of gender or age, some companies subject their employees to harsh working conditions, under minimum wage payment, exhausting working hours, and even corporal and/or physical assault. These Sweatshops are still going on today and very little has been done. Many children are working in sweatshops at this present time. According to Chitra Divakaruni, those children are sold to employers by their parents at the age of 5 or 6...these children, spend their days in dark, ill-ventilated rooms doingRead MoreNikes Use of Sweatshops Across the Globe Essay624 Words   |  3 PagesInternationally recognized companies such as Nike make use of sweatshops and aid in the exploitation of labor workers in many parts of the world. A sweatshop is an industri alized provision that is known to have poor working conditions, infringement of labor law, and long hours coupled with low wages. In today’s world, sweatshops are prevalent all across the globe; however they raise the most concern in developing nations. Nike is one of the world’s most renowned sportswear companies, but has been involvedRead MoreEssay on Against Sweatshops1143 Words   |  5 PagesSome companies have acceded to public pressure to reduce or end their use of sweatshops. Such firms often publicize the fact that their products are not made with Anti-globalization activists and environmentalists also deplore transfer of heavy industrial manufacturing (such as chemical production) to the developing world. Although chemical factories have little in common with sweatshops in the original sense, detractors describe them as such and claim that there are negative environmental and healthRead MoreGlobalization Of The United States Essay1744 Words   |  7 Pages conditions of the factories (or sweatshops as they are called) are very poor, the pay is low, and employees are required to work long hours. It can also be detrimental because people here in the United States may lose some jobs because of it (Fletcher). However, I believe that outsourcing and globalization are ultimately good things for both economies. Outsourcing is highly protested in the United States, mainly because people feel bad for individuals working in the sweatshops, but those actually workingRead MoreNike Feedback and Evaluation Strategies693 Words   |  3 PagesNike Feedback and Evaluation Strategies Figure 1 - Nike Sports Performance Laboratory (Nelab, 2012) Nike is the worlds largest sports and fitness companies, earning fourteen billion dollars in revenue and has one of the worlds most identifiable logos the swoosh (Financial Review, N.d.). Research and development is conducted by the Nike Sports Research Laboratory (NSRL) and is located on the Nike campus in Portland, Oregon. At this facility, Nike engineers study all facets of athletes and theirRead MoreNike Business Case Study1380 Words   |  6 Pagesorange swoosh and a slogan that says, â€Å"Just Do It†. The company’s mission statement is â€Å"To bring inspiration and innovation to every athlete* in the world. *If you have a body, you are an athlete. (Nike Mission Statement, 2017). Nike today is the world’s largest marketer of athletic footwear and holds a global market share of 37%. Nike products are sold in more than one hundred and sixty countries through 220,000 retails accounts. Nike started with the running shoes but has branched out to reach differ entRead MoreEssay on Sweatshops and Unethical Labor Practices1260 Words   |  6 Pages Sweatshops and Unethical labor Practices Imagine only seeing your family for one day once a year. Having to compete for a ticket home with millions of other workers in order to see your family that you haven’t seen in a year. This is the life of 130 million migrant workers in china. These workers make most of the things we own. Most of us don’t think about the people who make our clothes, our phones, our computers; items that we use everyday. Our way of life revolves on massRead MoreNike: The Sweatshop Debate Essay1017 Words   |  5 PagesNike: The Sweatshop Debate Jose Tirado MGT 448 March 25, 2013 Danny Rudick Nike: The Sweatshop Debate Nike, the world’s largest and leading innovator in athletic footwear, apparel, and equipment, is considered to be the quintessential global corporation. The company was founded in 1972 by Phil Knight, a former track star from the University of Oregon. Their company logo, â€Å"Just Do It†, has become one of the most recognizable marketing phrases throughout the world as well as their celebrity

Tuesday, May 5, 2020

Auditing and Assurance Assessment Financial Level

Question: Describe about the Auditing and Assurance for Assessment Financial Level. Answer: In auditing, inherent risk denotes an error that occurs in financial statements and which does not occur as a result of failure of control but because of other factors .Inherent risks are mostly witnessed in complex transactions as well as those transactions which call for high levels of judgment. On the other hand inherent risk assessment refers to the process used to evaluate risks that are likely to be encountered in a given project. There are several factors that necessitate an increase in risk assessment at the financial level. In this case these factors can have significant impact on the business if assessment is not adequately and timely done. They include, overall economic change, this refers to alterations that take place in a given economy and which can either have positive or negative impact on the economys vivacity .Any economic change affects business operations and may affect factors such as the level of employment in an industry as well as the cost of borrowing. These can either reduce or increase the spending rates of business entities. Because of this, inherent risk assessment would have been necessary to keep the companies spending in check for the achievement of organizational goals and profit maximization. Another factor that could have contributed to this is the increase in technological changes .An industry like telecommunications that solely relies on technology is bound to experience tremendous technological changes in the course of time .In this context, the industry had transformed over the years from having a single player to having multiple players .This therefore means that with the emergence of other telecommunication industries competition was bound to rise and this necessitated adoption of new technologies for efficiency purposes. There was therefore the need to assess the risks that were likely to be brought about by these new technologies and the impact of these technologies on the financial position of the given telecommunications as far as adoption and maintenance is concerned. This could also be necessitated by the actions of different competitors in the industry. In any industry involving different players, an action of one player is bound to affect the other players. This particular industry involved players such as Telstra, Optus and Vodafone all of which had different market shares in the Australian Telecommunication industry .since the three we competing for the same industry any action by either of the company was likely to have an impact on the other two. So if Telstra decided to adopt a new business strategy, Optus and Vodafone were likely to be affected either positively or negatively .It could either lead to increased or reduced earnings for the two depending on the impact of the strategy in the market. Risk assessment was therefore necessary to establish the impact of competitors actions on the other companys financial position. For a company like one Tel which operated in multiple geographical locations such as Australia, UK, France, Netherlands, Hong Kong among others it would have been necessary to conduct risk assessment to identify the performance of the company in different geographical locations and ascertain the strategies that would have been suitable for different geographical areas as well as the overall performance of the company .With this the company could be able to implement strategies that would lead to an improvement in its financial position. This could have been also necessitated by the complex transactions of account balances. Since the company served large populations extending up to several millions and the subsequent high growth rates. It was likely that it would deal with complex transactions involving so much money. The higher the amount of money being dealt with the more the likelihood of encountering transaction errors which could have had significant impact on the operations of the business .risk assessment as therefore necessary to minimize these errors as much as possible. Risks in the business context are uncertainties that could bring about financial difficulties to a business. Strategic risk assessment is a systematic and continuous process that businesses use to access risks that the business enterprise is likely to be facing so that they can adopt those strategies that are most suitable for the business enterprise. Risks such as financial risks can be identified during strategic business risk assessment. Market risk is a financial risk that refers to the market changes that take place in the market of operation. With the emergence of new business entities, strategies are bound to change. Consumers might tend to prefer the products of one of the companies at the expense of others. This trend is identifiable during strategic risk assessment .Competitors actions can also be identified at this stage which ensures appropriate actions are taken to counter the same. Account balance is the total amount of money available at any given time. Each day in the business cycle presents a new account balance which may be more or less than the account balance of the previous day depending on the nature of transactions that have taken place between the two periods. Correct account balance gives a correct image concerning the business. There are several factors that could have led to inherent risk assessment at the account balance level in this case. Telecommunication industry is one kind of an industry that experiences tremendous transactions on daily basis. These transactions are often unpredictable in nature and are carried out in no particular order. This therefore means that there are days in which transactions could rise and days in which they could reduce. The account balance is therefore made up of several non-routine transactions .This high volume of non-routine transactions is factor that could have led to an increased risk assessment at the account balance level. This could have also happened as a result of the Auditors intention of developing an overall audit plan. Development of an audit plan requires that all factors that have to be put into considerations be as objective as possible. This is meant to ensure that the plan is able to achieve its intended objectives. If this was not put into considerations the auditor was likely to consider the wrong information in the development of plans and hence wrong audit plans would have been developed and considered for decision making, thus significantly affecting the business. Another possible factor that could have necessitated inherent risk assessment at the account balance level is the complex transactions that are involved. Telstra alone serves a population of about ten million and has a growth rate of 5% per annum. With such a high population, there is the likelihood of incorporation of complex transactions in the account balance .Where complex transaction are involved errors are bound to happen .These errors may include omission which occurs when some transactions are not recorded or an error in calculation which portrays a bigger or smaller figure than the actual figure .This is also a possibility where wrong amounts are entered for the various transactions that have taken place. When this happens the balance will give a wrong picture pertaining the business. When there is an omission or misstatement in the account balance, it means that decision made and which rely on the on the information presented in the account balance will be affected which could have an overall impact on the business. The transactions could portray the business as having made losses, hence the nature of decisions made will be those aimed at rectifying the situation. This would lead to wastage of time and resources that could have been used for other purposes in the organization .Misstatement can also lead change of loss into income and can affect the compensation levels adopted by organizations With the possibility of these scenarios risk assessment at the account balance level could have been necessitated. Going concern is a principle used in accounting to show a companys ability to continue operating normally over time without becoming bankrupt. This therefore means that the company is able to continue making enough money to sustain itself for a period of time that is adequate for it to achieve its goals and objectives. For purposes of going concern assessment there are several factors in the business that have to be considered. Since going concern is concerned with the ability of a company to sustain itself for the purpose of remaining in the industry considerations should be put on those factors that help in the achievement of this. In this regard negative financial trends should be used for analysis. If a company has been experiencing negative financial trends over a given period of time, chances are that the company will not be able to sustain itself for a long time and may be forced to liquidate because of bankruptcy. Consequently analyzing current financial statements and comparing them with past statements from previous years as well as comparable industrial ratios can also be used for analysis, in case there is a negative trend this also means that the company may not be able to sustain itself in the near future because its ratios would be worsening with time instead of improving as it is the case in normal circumstances. In my own opinion, the area of going concern should be assessed as high. There are several factors that have informed this decision .For a company to be said to be having a high going concern, all indications should show a positive trend and be those that show that the company can sustain itself for as long as possible. The first consideration is the fact that its customer base has continued to improve significantly since its inception. The company has continued to attract new customers while at the same time retaining the old customers. Despite the fact that there has been entrance of new competitors into the market it has continued to dominate the market. This can only mean that the company has an established reputation as far as it services are concerned. The success of any business organization depends solely on its ability to attract and retain new customers. This because it is the customers who provide finances for sustaining the business.so with a large pool of customers , the company does not face the risk of liquidating so its going concern is high. Continued loss in business can be a cause of winding up of business operations. This is because with continued losses the business is not able to get adequate funds to sustain its operations which hinders achievement of its goals. The companys profit making trend has continued to be witnessed regardless of the number of other players in the industry. This means that the company does not face the risk of becoming bankrupt. The growth rate of the company can also be used as a basis for this argument. The company has witnessed a growth rate of 5% per annum. With such a tremendous growth rate, there are all indications that the company is moving in the right direction as far as its business operations are concerned .this is a signifier of the companys ability to penetrate into new markets which translates to increased business prospects hence reducing the risk of liquidating. Innovativeness can also be also be an indicator of high going concern .when a business is innovative ,it means that it will be able to develop new and better ways of doing things. This will enable it to retain its customers and retain new ones. The company has been innovative as far as its products and services are concerned .This is a reason enough to show that the business will remain in operation for a long time. The company has not shown any significant negative trends but has been able to maintain its liquidity ratios, its current ratio , which shows a companys ability to settle its short term obligations with it liquid assets has been maintained. This is also the case with its debts ratio which shows the relationship of its total liabilities to its total assets. Considering all these factors therefore, there is every reason to believe that the company has a high going concern. References: Auditing assurance handbook 2015 new zealand+auditing assurance handbook 2015 new ... zealand wiley e-text card. [Place of publication not identified], Wiley Australia. Cameron, R., Cameron, R. (2009). Modern auditing assurance services: study guide. Milton, Qld, John Wiley Sons. CAANZ (Chartered Accountants Australia New Zealand). (2015). CAANZ., KEMP, S. (2016). Auditing, assurance and ethics handbook 2016 Australia: |b incorporating all the standards as at 1 December 2015. Milton, Qld, Wiley Eilifsen, A. (2006). Auditing and assurance services. London [u.a.], McGraw-Hill. Gay, G. E., Simnett, R. (2012). Auditing and assurance services in Australia. North Ryde, N.S.W., McGraw-Hill Education. Gomez, C. (2012). Auditing and assurance: theory and practice. New Delhi, PHI Learning. Institute of Chartered Accountants in Australia, KEMP, S. (2007). Auditing and assurance handbook 2007: incorporating all the standards as at 1 January 2007. Milton, Qld, Wiley. Knechel, W. R., Ballou, B., Salterio, S. E. (2007). Auditing: assurance and risk. Mason, Ohio, South-Western. Leung, P. (2004). Modern auditing assurance services. Milton, Qld, Wiley. Louwers, T. J. (2013). Auditing assurance services. New York, NY, McGraw-Hill/Irwin. Messier, W. F. (2007). Auditing and assurance services in Malaysia. Shah Alam, McGraw-Hill (M Nolan, M., Nangle, C. (2013). External auditing and assurance: an Irish textbook. (2005). Information technology auditing and assurance. [S.l.], Cengage Learning. Ricchiute, D. N., Ricchiute, D. N. (1997). Auditing and assurance services. Cincinnati, Ohio, South-Western College.