Tuesday, December 24, 2019
Bottom in William Shakespeares A Midsummer Nights Dream...
Bottom in William Shakespeares A Midsummer Nights Dream A Midsummer Nights Dream is one of Shakespeares most popular plays. It was written in 1595 so was one of his earlier plays. Nick Bottom is one of the main characters in the play and is easily the funniest and most well loved. By well loved, I mean that he is well liked my other characters in the play and especially by the audience. He figures in many of the scenes in the play and crosses into the different worlds within the play. He wanders into the world of the fairies during the play and also into the Royal World! Both of these worlds give Bottom a chance to show a bit more of his comical character. The play itself wasâ⬠¦show more contentâ⬠¦He is probably too confident as throughout the play he constantly makes mistakes, which make people laugh. These comical mistakes are one reason why Bottom is such a well-loved character. An example of his mistakes is in Act 1 Scene 2. He keeps making many spoonerisms as he kept getting the characters names wrong. Instead of Hercules he refers to him as Ercles. Also he mispronounces Thisby as Thisbus and Thisne. The audience would find this funny as although Bottom is confident, he is still making many mistakes. However all of these mistakes do not seem to knock Bottoms confidence. He still carries on full of confidence and even when they are performing at Theseus Palace at the end of A Midsummer Nights Dream he is still making comical mistakes which even makes some of the Royal characters laugh and he still is over acting as usual! Bottom is probably slightly big headed as he feels that he is capable of playing all the characters in the Mechanicals play Pyramus and Thisbe. He tries to convince Peter Quince, the director of the play that he is better than everyone else and wants to play all the characters. Although this shows Bottom as being big headed, it seems as though Bottom doesnt realise and just thinks that he is doing whats best. I could play Ercles rarely and Let me play Thisbe too he exclaims with greatShow MoreRelatedDefining Nick Bottom in a Midsummer Nightââ¬â¢s Dream Essay754 Words à |à 4 PagesDefining Nick Bottom in A Midsummer Nightââ¬â¢s Dream Perhaps one of William Shakespeares greatest plays of all time, A Midsummer Nightââ¬â¢s Dream is a play intended to be watched, rather than read, with an imaginative mind. It is a play that is in the genre of romantic comedy. The romantic aspects of the play are made possible with the characters of Theseus and Hippolyta, Lysander and Hermia, Helena and Demetrius, and Oberon with Titania. However, the comedy that is involved in this masterpiece is mostlyRead MoreEssay on Analysis of Rationality In A Midsummer Nights Dream1058 Words à |à 5 PagesWilliam Shakespeareââ¬â¢s A Midsummer Nightââ¬â¢s Dream is not simply a light-hearted comedy; it is a study of the abstract. Shakespeare shows that the divide between the dream world and reality is inconstant and oftentimes indefinable. Meanwhile, he writes about the power of the intangible emotions, jealousy and desire, to send the natural and supernatural worlds into chaos. Love and desire are the driving forces of this playââ¬â ¢s plot, leaving the different characters and social classes to sort out the resultingRead MoreWilliam Shakespeare s A Midsummer Night s Dream830 Words à |à 4 PagesWilliam Shakespeareââ¬â¢s A Midsummer Nightââ¬â¢s Dream weaves stories of social ranks in the commedia dellââ¬â¢arte and some of its easily recognized stock characters. 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Four such words are ââ¬Å"moon,â⬠ââ¬Å"moonlight,â⬠ââ¬Å"moonshine,â⬠and ââ¬Å"lunatic.â⬠Each comes from a feminine root that serves to identify the women in the play asRead MoreEssay The Comedies of Bernard Shaw and William Shakespeare1018 Words à |à 5 Pageswith television and film which focuses entirely on humorous discourse generally intended to amuse; literary comedy is characterised by general humour, happy endings and communal celebration. This assignment will critically analyse the comedies of William Shakespeare and Bernard Shaw and consider what characteristics they share and how they differ. It is also important to fully understand the ge nre of comedy, exploring its origins, definitions and sub-divisions. Literary comedy can be sub-dividedRead MoreMetatheatre in a Midsummer Nights Dream1805 Words à |à 8 PagesMETATHEATRE IN A MIDSUMMER NIGHTââ¬â¢S DREAM (SHAKESPEARE). The term metatheatre is used to refer to any instance in which a play draws attention to itself as a play, rather than pretending to be a representation of ââ¬Å"reality.â⬠Various uses of metatheatrical devices can be found in the works of William Shakespeare. One of Shakespeareââ¬â¢s favorite such devices is the ââ¬Å"play-within-a-play.â⬠With this device, the theatre audience finds itself watching an audience (on stage) watching a play
Monday, December 16, 2019
Modern Definition of Rule of Law Free Essays
string(34) " Rule of Law or the Human Rights\." Introduction to the Rule of Law amp; the modern definition. Rule of Law in the layman perspective is the principle that nobody is above the law and that every manââ¬â¢s act is subject to the law. The law referred, in our context, is the Malaysian Constitution which embodies the definition, expressly in many of its provisions. We will write a custom essay sample on Modern Definition of Rule of Law or any similar topic only for you Order Now The constitution has the absolute power as against the arbitrariness and discretionary power of the government. This concept is commonly practiced in democratic countries. Rule of Law and Rule by Law should be distinguished as the latter is merely a governmentââ¬â¢s tool for the purpose of ruling and governing only. It is not a good approach as compared to the Rule of Law because law is made by the people, for the people. The concept used under Rule by Law could lead to abuse of power and unfairness especially in the context of human rights. The countries practicing Rule by Law are mostly the autocratic countries where the law is followed because they are forced to, not because they respect the supremacy of the law. According to De Smith, the concept of Rule of Law is one of open texture with wide range of interpretation, or in other words, flexible. Dicey propounded 3 principles of Rule of law in his writings, ââ¬ËLaw of the Constitutionââ¬â¢. However Diceyââ¬â¢s ideas are no longer in use as modern democratic society has emerged. It is only a fashion now to insert Diceyââ¬â¢s to retain the basic values of Rule of Law but it must be interpreted according to our modern needs of society. Diceyââ¬â¢s ideas on ROL includes that; ââ¬â 1) Absolute supremacy of regular law. ) Equality before the law 3) The Rule of Law includes the results of judicial decisions determining the rights of private persons. Internationally, the Rule of Law was even stated in the Preamble of the Universal Declaration of Human Rights adopted in 1948; where it was laid in the third paragraph that if the government does not want the people to revolt as their last resort to overcome tyranny by government, the n it is important for the fundamental liberties of the people to be defended. The way to defend their liberties is through the Rule of Law. The UDHR has 30 articles which upholds human rights. An international meeting to discuss and make declaration on the fundamental principle of rule of law was held in 1959 named the International Commission of Jurists(ICJ). The ICJ is the modern revelation of Rule of Law that fits the present circumstances. They declared that the rule of law implies certain rights and freedom to create a conducive social, economic, education and cultural norms to achieve human dignity. Joseph Raz, in his writing, ââ¬Å"Rule of Law amp; Itââ¬â¢s Virtuesâ⬠had outlined a set of characteristics, a total number of 13 virtues of rule of law. The most basic aspect is that the people must be protected by the rule of law, and nothing can happen without the sanction and permission of the law. Others include that the law must be prospective rather than retrospective; the law must be stable and certain and not changeable; the independence of judiciary has to be assured; the law must be fair, just and reasonable; the people should have the access to the courts; principles of natural justice concerning the right to be heard and the judge must not be bias should be observed and many other important characteristics. All 13 virtues should be complied and applied to make sure that the rule of law exists in a country practicing it. Ingredients of The Federal Constitution The Rule of Law is interrelated with the principles of humanââ¬â¢s rights and dignity and these can be seen in our own Federal Constitution. Part II of the Federal Constitution enumerates a number of fundamental liberties which devotes 9 articles altogether. Few are: 1)Liberty of the person 2)Protection against retrospective criminal laws and repeated trials 3)Equality 4)Freedom of speech, assembly, association 5) Freedom of religion and few more. The Parliament has made extensive use of emergency powers, sanctioned by the Constitution. Part XI with regards to emergency powers must be read together with the Fundamental Liberties. By Article 149, it permits the suspension of the Fundamental Liberties, since it validates any legislation otherwise outside the legislative power of Parliament. The Proclamation of Emergency provided in Article 150 permits Parliament and YdPA to override all provisions of the Constitution. This is not to say rule of law is not stable, but that the regular law operates alongside a system of emergency law which is much more draconian. An example is the powers of preventive detention, or International Security Act, which will be discussed further. Constitutionalism Crisis: International Security Act The International Security Act or more commonly known as ISA is an old and inhumane law which is against with the principle of Rule of Law. ISA is a cruel and harsh law and has always been an issue which has yet to be solved in satisfaction. Proposals for the ISA to be reviewed and subsequently, be abolished has been made since Tun Mahathir and Tun Abdullah Ahmad Badawiââ¬â¢s times as Prime Minister, and once again, now made by our present Prime Minister, Datuk Seri Najib Razak. It has been 50 years since the ISA came into force but the government has still yet to take any actions in viewing this problem. The ISA made it seems as though the Rule of Law does not exist in Malaysia or less effective. The ISA is a preventive detention law that allows the force to detain a person without trial or criminal charges under lawful circumstances and he will be detained by the police for up to a maximum period of 60 days or the full period. It seems like that the ISA either does not understand or does not believe in the Rule of Law or the Human Rights. You read "Modern Definition of Rule of Law" in category "Papers" Under an ordinary law, every person has his own rights and chance to stand trial if he has committed an offence. When ISA first came into force in 1960, it was made based on the promised made by our first Prime Minister that the law will be used rationally and only against governmentââ¬â¢s enemies, which was then the communists. Nowadays ISA is used on reasons to deal problems relating sensitive issues like conflicts in a multi-ethnic, multi-religious, multi-cultural society. The essence of ISA is to allow detention without trial which goes against the right of a person to fair hearing. Therefore, does this means that the ISA is against the human rights? Accordingly, is it contrary to the rule of law and thus does the principle rule of law exist in our country? In answering the first question, detention without trial is a blatant act and against citizenââ¬â¢s rights. The ISA reflects that the State has failed to uphold its responsibility this right. The judiciary is excluded from ensuring that those detained under ISA are treated according with the human rights. Not a person should be held in detention without fair trial because it violates the human rights. Human rights and Rule of law are interconnected and so if ISA is contrary to human rights then it acts the same to the rule of law. This makes us question whether the rule of law still does exist in Malaysia. Any country subscribing to the rule of law, will never allow the abuse of power to detain a person without trial. This draconian legislation should be reviewed and repealed if the government still has the intention in making the rule of law as one of the general principles of the constitution. 1988 Constitutional Crisis Other constitutional crisis relating the rule of law follows the withdrawal of Tun Salleh Abas as a judge. This case was also known the 1988 Constitutional Crisis. In 1988, Tun Salleh Abas was brought before a tribunal on grounds of bias as a judge. The Prime Minister then, Tun Dr. Mahathir Mohammad, explained that he took an action against Tun Salleh under Article 125 of the constitution, on grounds of his behavior and being unable to perform his function as the Lord President. The tribunal concluded that ââ¬Å"the respondent has been guilty of not only ââ¬Ëmisbehaviousââ¬â¢, but also misconduct which falls within the ambit of ââ¬Ëother causeââ¬â¢ in article 125, which renders him unfit to discharge properly the functions of his officeâ⬠. The 1988 Constitutional Crisis is related to Joseph Razââ¬â¢s minimum standards on rule of law. Joseph Raz included one of the virtues (among others as mentioned earlier) that the natural justice should be reviewed. The natural justice said concerned; i)the right to be heard ââ¬Å"audi altera partemâ⬠and ii)a judge must not be bias ââ¬Å"nemo judex in cause suaâ⬠. The latter part has a deep connection to what discussed in the suspension of Tun Salleh Abas. Stephen Kalong Ningkan (1966) In 1966, Stephen Kalong Ningkan was dismissed from being the Chief Minister when the State Governor showed a letter signed by 21 members of assembly saying that they longer had no confidence in him to continue his duty. He was asked to resign himself which he refused to do so. He alleged that the letter did not tantamount to a vote of no-confidence. He was then dismissed by the Head of State by publishing a declaration in the Gazette that Stephen Kalong Ningkan had ceased to hold the office of Chief Minister. However his dismissal was an unconstitutional one. It was held by the court that the law under Sarawak Constitution, a Chief Minister can only vacate his office by his resignation and not by dismissal. There were no authorities stating that the Head of State has the power to dismiss a Chief Minister. Therefore looking through a rule of lawââ¬â¢s view, it could be said that the unlawful dismissal of Stephen Kalong Ningkan by the Head of State was contrary to the principles of Rule of Law. Perak Crisis (2009) The constitutional crisis which happened in Perak is similar to what happened in 1966 in the case of Stephen Kalong Ningkan. The crisis began in February 2009 when four assemblymen of Pakatan Rakyat withdrew from the party. Pakatan Rakyat was then the ruling party in Perak, and their withdrawal from the party resulted a loss of majority representatives. Nasaruddin Hashim, was the Chief Minister of Perak before the crisis started was one of the assemblymen whom cross-floored Pakatan Rakyat. The consequence was that the Sultan of Perak, used his discretion under Art 18(2)(b) of the State Constitution, and commanded Mohammad Nizar Jamaluddin to dismiss himself from the position of First Minister. The Sultan of Perak then appointed Dr. Zambry Abdul Kadir from Barisan Nasional to fill in the vacant position and be the next Chief Minister. Nizar claimed that there should be a fair free election since this country practices democracy, and for that announced he refused to resign and therefore, the appointment of Dr. Zambry was null and void. The High Court held that the dismissal and appointment made by the Sultan of Perak was unlawful and an unconstitutional one and that Nizar has always been the rightful head of government. The Court of Appeal however held that the action taken by the Sultan was legally valid and certainly followed the State Constitution. According to the Perak Constitution, the Sultan has two options in settling a conflict of lost confidence; which is either to dissolve the state assembly or appoint a new Chief Minister. The Sultan in this case did the latter. Such discretion is a Royal Prerogative. The Sultan is not subject to recommendation or approval of any other person while making the new appointment of Chief Minister. The difference between the Perak Crisis and Stephen Kalong Ningkan case is, the Perak Constitution has no exact statement of means of vote of confidence, which makes the action taken by the Sultan is constitutional and valid while the appointment of Dr. Zambry is also valid and Mohd Nizar must tender resignation. This would also mean that it follows the definition of Rule of Law on absolute supremacy of the law on grounds the dismissal was lawful. Conclusion With all the definitions and constitutional crisis discussed, it all comes down to one question; to what extent does Rule of Law exists in Malaysia? It is with no doubt that our country is a democratic country which is against arbitrariness and upholds the supremacy of our constitution. However with constitutional crisis that has happened, this shows that the Rule of Law xists merely on the surface of it. Our judges need to be prepared to enter the fray in the struggle of persevering the human rights and fundamental liberties. Only then we can say Malaysia is grounded on Rule of Law. Without justice, the democracy we practiced would mean nothing but just a concept. There is a need for all Malaysians to understand and appreciate the importance of the rule of law and to be vigilan t that it prevails in this country. Without the rule of law, there can be no justice. How to cite Modern Definition of Rule of Law, Papers
Sunday, December 8, 2019
Audit Financial Accountability & Management
Question: Discuss about theAuditfor Financial Accountability Management. Answer: Part I An auditor is responsible for this duty not only to the client but also to the third parties related to the client. His engagement letter has enough scope for the client and the third parties to claim damages in case of negligence by the auditor. Unprofessionalism and negligence are both unacceptable. Mistakes can be overlooked but only to a certain level. Beyond the tolerance limit of the client, the auditor should not make errors in auditing. Fraud is any day out of tolerance (Fazal, 2013). In the given case, King and Queen have been the auditor of Impulse since 2005. Since they have been the auditors of the company since its formation, they prepared an unqualified report for the company. The company was going through liquidity issues. Its debtors and inventories position was already not sound, and to top it all, based on the auditors clean reports, EFL granted a huge loan to Impulse. In short, there was a crunch in the situation that was overlooked by the auditors (Heeler, 2009). Debtors and inventories are the two most important components of a companys current assets. They determine how strong a companys liquidity position is. It provides a general explanation as to whether the firm is in a strong position to meet the obligations. So when EFL granted the huge loan, they would have first checked the financial statements and the auditors report of the company to come to the conclusion that the companys financial position is sound and the loan can be granted to them (Cappelleto, 2010). Now that the companys intention to take up the loan is bearing its immediate cash needs and also debt servicing to a certain extent as is evident by the scenario, the companys cash position is hugely misbalanced. There is the likelihood that the loan granted by EFL becomes irrecoverable. Therefore, King and Queen are liable to EFL. The entire report was audited King and Queen and hence, are directly responsible to EFL because the loan was granted based on the audited report. Arthur Anderson was the auditor of Enron Corporation. The company had to suffer is the hands of the auditor and as a result, both the auditor and the company has to close down business. The company was declared bankrupt. Because of this many third party companies were so affected that they too had to declare themselves insolvent (Hoffelder, 2012). As a result, a huge setback was faced by the US economy back then. There have been many instances where the fraud and deficiency on the part of the management led to the downfall and liquidation of the company. There have been cases in the past when auditors had to suffer huge penalties on account of fraud and breach of duty as auditors. The Linter group had sued Pricewaterhouse Cooper and the case settles for a whopping $ 320 million. The Australian Securitie4s and Investments Commission, on behalf of Adelaide Steamship, had sued Deloitte for the improper conduct of the audit, and charged Deloitte of fraudulent activities with respect to an audit engagement. Deloitte had to foot damages of $ 340 million. The responsibility of an auditor to be diligent in his duties is an implied duty. It holds well even if not spoken expressly. This means that the auditor must perform the duty with due diligence and take all the necessary steps to ensure that the law is being complied. Undertaking an audit engagement in itself implies that the auditor will be fair and diligent in his work and will be independent of all bias from the client or third party, or any external force (Baldwin, 2010). Here, King and Queen being an audit professional, have it in their code of professional ethics that they shall always be fair in any audit engagement that they undertake and that shall be independent in expressing views on the financials of a company. The auditor has to watch out for frauds that the employees or management of the company undertakes. If it instead practices the same and hides the irregularities of the company, the entire point of getting accounts audited fails. Auditors are considered profession als of high technical knowledge and accounting understanding. Their opinion is relied upon. Whatever the result is provided, it is considered that the report is prepared with due diligence and an independent decision is framed. Many major decisions are based on the auditors report. Therefore, it is of utmost importance that the auditor must provide due emphasis to the report preparation otherwise, it might lead to potential errors. When a third party refers to a financial statement, it is implied that the auditor must have seen and noticed the irregularities and hence decisions are formed. Here it is important to mention that the third party should always conduct its share of the investigation but depend on the Auditors statement is also not incorrect. Had EFL specifically written to King and Queen that they are intending to make a loan to Impulse and that they would base their decision on King and Queen Audit report, the responsibilities of the auditor would have been increased all the more. The auditors are liable to civil as well as criminal liabilities for the incorrect audit report which they have signed on. As the audit was undertaken by the auditors they are entirely responsible for the act and hence action needs to be taken on them. Nonetheless, this in no case will reduce the responsibility of King and Queen, if EFL had expressly written to them to make sure their decision on providing a loan to Impulse based on the financial report circulated by them. It would have then been not only professional but also moral and social responsibility of the auditor to make sure the transaction undertaken by EFL is not detrimental to its financial health. Hence, King and Queen should be held guilty, and apart from the penalty and legal proceedings, it also can be asked to pay damages to EFL up to the amount lost by them. The above case clearly reflects that King and Queen were guilty and that the report led to major jerks for the EFL. Hence, King and Queen should be held responsible. Part 2 An audit is generally conducted to present an opinion that is reliable and free from any partiality or biases in judgment so that others can effectively use it for making informed investment decisions or use it for any other regulatory purposes (Livne, 2015). Auditor independence can be stated as a reference to the freedom of auditors (internal or external) from parties that are having an interest of financial standard in the business where audit needs to be dome. In this case auditor, internal auditor or the external auditor, who is preparing the audit, should be free of any financial, personal or other undue influence in the business to be independent (Gilbert et. al, 2005). The auditor should prepare the report freely maintaining integrity, honesty and approach towards objectivity and without making any compromise related to the judgment. This independence can be actual and perceived. The fundamental principles related to audit independence are Integrity, Objectivity, Competence, Confidentiality and professional behavior. The above principles guide the independence of the auditor (Gilbert et. al, 2005). Actual independence is very straightforward and considers accounts only. This provides a general idea that the main focus is on the accounts and not related to other factors. This actual independence is hampered when there is any notable financial transaction other than required fees paid for audit services or any connection of personal relationship (Tepalagul Lin, 2015). Perceived independence looks into the relationship between auditor and the client and tends to investigate whether the auditor doing the audit is independent. This has a direct bearing with the other factors and the link between the auditor and the client bring emphasis. As per APES 110 Code of Ethics for Professional Accountants, it is said When evaluating materiality, a member present in public practice or a firm stress on the qualitative and quantitative feature of the matter that is considered to have an adverse impact on the firm's objectivity (Holland Lane, 2012). Here Bob who is an audit assistant of Club Casino, uses financial information of Club Casino while auditing the books of Club Casino. In this case, Confidential Client Information Rule under Section 1.700.001 of AICPA Code of Professional conduct is breached by disclosing information without authority which is specific. In this case, the audit assistant should have taken the consent of client to disclose clients information. Client might not expect the member to use his information elsewhere without his knowledge and due permission; even if information is used in such a way that client cannot be identified. Confidential Client Information Rule limits when and how the information may be disclosed. Furthermore, if the client information is considered confidential, the member would be in violation of the rule unless the client specifically consented, preferably in writing, to the disclosure or use of the information (Lapsley, 2012). The consent should specify the nature of the informati on that may be disclosed, the type of the third party to whom it may be disclosed, and its intended use. So Clients consent as stated above is a must in order to discharge his professional responsibilities properly and in an effective manner (Mintz, 2014). As per the given conditions of the present case study, Wendy has been the engagement partner on the Ace Limited audit for a number of years, performed the company secretarial duties for six months as entrusted upon him by the comp any management due to the retirement of Aces long-standing company secretary. As per Guidance on the provision of non-audit services by the auditor of a company in terms of section 90(2) of the Companies Act, 2008 and in addition to the prohibition contemplated in section 84(5), an appointed auditor must not perform related secretarial work for the company (Cameran et. al, 2016). As per the present case study the question arises whether Leo who is assigned to the audit of Precision Machinery for testing the internal controls of the cash payments system, is in the place of making impartial opinion regarding testing the internal controls of the cash payments system as he is the eldest son of the factory foreman of the client. This is the case of Audit independence (Cameran et. al, 2016). At the same time, it attracts as per Guidance on the provision of non-audit services by the auditor of a company in terms of section 90(2) that an auditor must not be a person related to a person who is an employee of the company. Self-review and familiarity threat may arise in this case and re-evaluation may be conducted on the part of auditor due to the close relationship between them or removing the staff from audit assignment (Wright Charles, 2012). Hence, when an auditor has an interest with the external parties it affects the decision-making process and this leads to tam pering of the independent decision. Hence, it is advisable that the auditor should not have any financial pecuniary with the company or any external party. Here professional ethics related to auditors independence is concerned. In this case there may be self-interest threat on the part of auditors of Chan Associates accepting Furniture of Classic Reproductions Pvt. Limited, a large furniture wholesaler that is currently experiencing financial difficulties. Chan Associates was also offered 25% shareholding in an unrelated listed company as thank you present as the furniture was only worth 50% of the balance. It should be maintained that the settlement of audit fees should be at par with the actual audit fee and not more than that. Area of risk, in this case, is financial interests which may affect audit opinion (Cameran et. al, 2016). The auditor should not have any financial interest as it destroys the independent decision and leads to big errors. References Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Cameran, M., Prencipe, A. Trombetta, M., 2016, Mandatory audit firm rotation and audit quality, European accounting review, vol. 25, no. 1, pp.35-58. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Fazal, H 2013, What is Intimidation threat in auditing? viewed 2 December 2016, https://pakaccountants.com/what-is-intimidation-threat-in-auditing/. Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Holland, K. Lane, J 2012, Perceived auditor independence and audit firm fees, Accounting and Business Research, vol. 42, no. 2, pp. pp.115-141. Lapsley, I. 2012, Commentary: Financial Accountability Management, Qualitative Research in Accounting Management, vol. 9, no. 3, pp. 291-292. Livne, G 2015, Threats to Auditor Independence and Possible Remedies, viewed 2 December 2016, https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full. Tepalagul, N. Lin, L 2015, Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance, vol. 30, no. 1, pp.101-121. Wright, M.K. Charles, J 2012, Auditor independence and internal information systems audit quality, Business Studies Journal, vol. 4, no. 2, pp.63-84.
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