Edgar Allan Poes Impact on American Literature - 1379 Words

Edgar Allan Poe is one of the most influential writers of the horror genre in American history. His horror stories have impacted numerous authors and their stories over the years. Various people have tried to copy his way of writing style, but they have failed to achieve the success he did. Even though Poe is no longer living, his impact on American literature can still be felt today. Edgar Allan Poe was born in Boston, Massachusetts on January 19, 1809. Even though Edgar Allan Poe did not grow up around his biological parents, his parents were both actors. â€Å"His father left the family early on, and his mother passed away when he was only three.† (â€Å"Biography†) Since Poe did not have any parents around, he went to live with John and†¦show more content†¦King has this to say about Poes works, â€Å"He wasnt just a mystery/suspense writer,† adds the author many fans would describe as the modern Poe, Stephen King. â€Å"He was the first† (Ho ckensmith). Poes detective fiction or mystery fiction can best be felt in The Adventures of Sherlock Holmes. Sherlock Holmes is one of the best knows detectives in the history of literature. His fame can be spotted in the books that have been written and the movies that have been produced about Holmes. Poes works were able to influence the author of the Sherlock Holmes series, Sir Arthur Conan Doyle, in which he based the character of Sherlock Holmes off of one of Poes characters whose name was Dupin who was used in the mystery story The Murders in the Rue Morgue. The similarities between the two characters are quite grand. â€Å"Both are solitary men who prefer to live quietly in either isolation or in the company of one close companion.†(â€Å"Nineteenth Century Influenced Poe†). Both men also tend to shift to the bottom of their mysteries without a large amount of clues that other detective writers appear to have in their stories. The impact that Poe has had on auth ors and stories cannot be matched. His stories have provided a model for future authors to use, in the hope of growing the notoriety of mystery fiction or the horror genre. Poes writing was able to captivate people, as stated above, but Poe was also able to reach a plethora of authors that lived in the South. â€Å"The life ofShow MoreRelatedAnalysis Of Edgar Allan Poe s The Raven And The Fall Of The House Of Usher 896 Words   |  4 PagesEdgar Allan Poe is an extremely well known American writer and is famous for his horrific and mysterious works such as, â€Å"The Raven† and â€Å"The Fall of the House of Usher.† Poe was born in 1809 in Boston, Massachusetts in an era that seems to have many dark and ominous writers and pieces of literature originating from that time period. Poe is said to have launched the interest in many of the detective type stories that we read from modern day writers. â€Å"In the early 1800s, romanticism was the dominantRead MoreLiterar y Legends: Edgar Allan Poe and Mark Twain777 Words   |  4 PagesLiterary Legends Literature has played a large role in the way we perceive the world and it can affect the way in which we think about things. Edgar Allan Poe along with Mark Twain are two of the most influential authors that our world has ever seen. Their descriptiveness and diction has had a huge impact on their readers for centuries. Poe’s gothic style of writing was very enthralling and suspenseful; it left you wanting to know what was going to happen next. Whereas, Mark Twain was a very humorousRead MoreEdgar Allan Poe; Fame Inspired by a Tragic Life865 Words   |  4 Pages The 19th century American poet, Edgar Allan Poe, had been plagued by grief from an early age. He was an amazing poet and author who just happened to have a darker story. Many who have studied this prestigious man feel that his works, though magnificent, were extremely dark. Some believe it was nothing more then a fancy for him to spin such gruesome tales. Others feel his work was manipulated by the misfortune of his past. These people have actually found evidence that agrees with this statementRead MoreEdgar Allan Poe And The Cask Of Amontillado1384 Words   |  6 PagesWhat makes Edgar Allan Poe work unique? Other than being a strange individual, Poe has become a remarkable literature writer. The Raven, Annabel Lee, and The Cask of Amontillado are just a few of Poe’s work that staples the theme of gothic literature. This essay will allow you to see the gothic elements Edgar Allan Poe uses through his most common poems. Gothic literature has many elements which play into its definition. The actual definition is a style of writing that is characterized by elementsRead MoreCreative and Unique Writing: The Life of Edgar Allan Poe883 Words   |  4 Pages Often author’s lives have an impact on their writing because of the way they see life. Edgar Allan Poe had constant struggles in his own life that shaped the way he wrote. His name brings to mind death and murders but there was more to him than that. He was a man with many challenges in his life that he had to overcome. Poe was born as Edgar Poe on January 19, 1809 in Boston Massachusetts. He was the second of three children. His siblings were Henry and Rosalie Poe. His parents, David and ElizabethRead MoreA Brief History of Edgar Allan Poe 958 Words   |  4 PagesIn Annabel Lee, Edgar Allan Poe states, â€Å"We loved with a love that was more than love.† This saying is used by thousands of people everyday to their soul mate. The American Renaissance, which began in 1828 through 1865. Poe was an Anti-Transcendentalist, he wrote mostly about self-destruction (sin). Edgar Allan Poe enjoyed writing about death, sinful acts, and how others felt towards sin. Edgar Allan Poe had married his fourteen year-old cousin, whom died ten years later at the age of twenty fourRead MoreThe Great Authors And Poets Of History2014 Words   |  9 Pagesconsider the nineteenth century poet Edgar Allan Poe. Poe wrote countless poems and short stories of the horror genre. Poe’s early life, military activity, romantic relationships and life as an author all played a significant role in his writings and the formation of his career as an author and poet. The work Poe did years ago still impacts the world of literature today and has provided a basis for which today’s short stories are written and formatted. IIA. Edgar Poe was born in Boston on JanuaryRead MoreThe Peculiar Edgar Allan Poe868 Words   |  4 PagesJanuary 19, 1809. As a child Poe’s parents had passed on making him an orphan. He then went on to live with the family of John Allan who was originally from Richmond, Virginia. During the period of 1815-1820, the family migrated to England. Living in England was beneficial to Poe for the reason that he gained his gothic style that appears so frequently in his work from this area. Although prior to his success challenges were in the forefront of his career, Edgar Allan Poe is a well-known poet whoRead More A Critical Essay on Edgar Allan Poe’s The Fall of the House of Usher (1839)1221 Words   |  5 PagesZamfir (1986- ) argues that â€Å"architecture and settings are more important in Gothic fiction than in any other type of literature†¦all architectural elements are closely connected with Gothic protagonists and the plot.† (Zamfir. 2011: 15). This critical essay will first consider and analyse this statement and investigate the style, language and form of the American author Edgar Allan Poe’s (1809-1849) macabre and Gothic fictional prose The Fall of the House of Usher (1839) (Poe. 1987: 1). I shall presentRead MoreLife Darker Than Night By Edgar Allan Poe961 Words   |  4 PagesLife Darker than Night Great American writer and creator of short stories, Edgar Allan Poe was born in Boston on January 19, 1809. According to Charles E. May, a literary scholar, who specializes in the study of the short story, â€Å"Poe is very important in the history of American culture †¦ , he developed short fictions as a genre that was to have a major impact on American literature†¦ in nineteenth century† (May 5). Despite the huge amount short stories written and sold, Poe unsuccessfully tried

Essay about School Cliques - 988 Words

School Cliques The sounds of laughter and excitement ring throughout the playground on a bright, sunny, typical day for elementary school students-classes, recess, and hurt feelings from the â€Å"popular† girls in the class, because they called another fellow student’s clothes ugly. What gives these girls the privilege to destroy another person’s feelings and self esteem belongs to one word: cliques. This word can bring fun, joy, and happiness, or sadness, low self esteem, and depression in students of all ages. A clique is a formation of people, sort of like an army, a leader, and followers. The problem with cliques is that they promote fun and excitement when deep down it also destroys the followers and the bystanders. A clique†¦show more content†¦The clique members live with constant tension, not sure if their own status is secure, and they are at risk for what an Arlington psychologist and author Michael Thompson calls collective group power: â€Å"Thereâ €™s a diminished sense of moral responsibility [in cliques]. You feel less sense of individual accountability† (Meltz 8). With all of this inside of the clique, there has to be something on the outside. Outside of the clique there is the victims and bystanders; the victims are the ones who are teased and isolated they are at a risk for lowered self-esteem, poor school performance, depression, isolation, and eating disorders (Meltz 8). The bystanders are not part of the clique, but they tend to harbor guilt for standing by when a clique victimizes a classmate; and they worry all the time that they could be next (Meltz 8). All of this pressure about belonging to the popular group is put on children in grade school, but studies show that even in preschool, cliques are forming too. Michael Thompson’s newest book entitled Best Friends, Worst Enemies, Understanding the Social Lives of Children, tells how children begin to group themselves exclusively as early as preschool and kindergarten. At recess, a few decide they are a club and only certain kids can join. At this stage of development, though, they can’t sustain clique-like behavior; tomorrow, some kids will have forgotten aboutShow MoreRelatedHigh School Cliques896 Words   |  4 PagesCliques in Schools High school has always been a tough time for most teenagers. It is a time when classes are harder, schedules are tighter and most students are twice as mean. High school â€Å"marks a time of extensive and sometimes rapid growth for adolescents† (Clique Formation). A step up from junior high, â€Å"the unfamiliar environment subjects students to vast array of new experiences, problems and decisions† (Clique Formation). Most teenagers experience problems once they hit high school like peerRead MoreHigh School Cliques808 Words   |  3 PagesEvery school has cliques; small groups of people with similar interests who hang out exclusively with one another. But are cliques harmful to the high school environment? The definition of a clique can go down to a specific detail and its effect has a wide range. Cliques tend to stay on the negative side, so is the 5% of positivity enough to keep high school a safe environment? The classification of cliques is based off of the labels students are given. Labels are usually given to students in middleRead More High School Cliques Essay791 Words   |  4 PagesHigh school is a combat zone. Perhaps incognito, high school is vile in all ways, shapes, and forms. High school is destruction of humanity. From blondes to redheads, and albinos to bronzed beauties, there is no fair play. Manipulation, deceit, lies, and forbidding grades are the fate of these entire helpless quarry. After many devastating centuries, mankind has learned to adapt to this revolution. Fighting for freedom and molding to the staggering state of affairs, students have mastered separationRead MoreTaking a Look at High School Cliques569 Words   |  2 Pageshigh school surviving is the hardest things to do, when anyone first come there. The best thing to do is finding a clique of people and join them. Finding different cliques are not that hard, but knowing who they are and adapting the environment is one of the hardest thing to do in high school . Finding a wrong clique can lead anyone straight down to a life of hell or worse. Students who entering high school can identify the types of cliques of student are in, and join up with whatever cliques thatRead MoreEssay about High School Cliques1205 Words   |  5 PagesHigh School Cliques High school cliques are typical during teenage years, giving members a feeling of acceptance and belonging. But I believe that cliques conversely damage a teen’s self esteem. The high school should get involved in helping all students feel more â€Å"socially included†. How can a student feel like they socially fit in? It is the responsibility of the high school to create an atmosphere for the student body which promotes acceptance and inclusion of other kids, allowing kidsRead More The Effect of Cliques on High School Students Essay examples1563 Words   |  7 PagesThe Effect of Cliques on High School Students Most college freshman can still vividly remember their high school days. These days included ruling the school as seniors, or running from the seniors as lowly ninth graders. These days included having lunch with friends, and gossiping in the hallways between classes. Whatever was done, it was usually done with a friend or a group of friends. Most of these groups can be considered cliques. Cliques are groups where there is some kind of commonRead MoreThe Breakfast Club Vs. Perks Of Being A Wallflower1422 Words   |  6 PagesBreakfast Club vs. The Perks of Being a Wallflower In high school, social hierarchy is typically determined by perceived popularity. Adolescents experience many emotional, biological and cognitive changes during this time. Teenagers struggle with their identity as social acceptance becomes an increasingly important factor in their lives. Cliques are formed in high school as a representation of a small group of people with common interests. Cliques are joined mostly by girls because it gives them a senseRead MoreEffect of Fashion on Teenagers848 Words   |  4 Pageshave just shown you, are four examples of common stereotypes that can be found in every high school. Nerds, Emos, Plastics or populars, and Gangstas. As humans, we are drawn to people who are like us... as a result of this, you end up with little groups called cliques. The word clique originated from the French language, and its literal translation is together. People in the cliques are bound to each other by what they have in common. Things like music tastes, opinionsRead MoreLabeling Essay Sociology1979 Words   |  8 Pagesjudgments. When it comes to school, nobody wants to be labeled the school nerd, slut, or anything negative. People only want to be labeled positively, something that gives them perks in school and applies to their own self-interest. The Peer Power: Clique Dynamics Among School Children written by Patricia A. Adler and Peter Adler, talks about the school structure and how labels can either make or break a student’s school career. The article talks about how cliques are labeled by the students whoRead MoreHigh School And Social Hierarchy1246 Words   |  5 PagesIn high school, social hierarchy is typically determined by perceived popularity. Adolescents experience many emotional, biological and cognitive changes during this time. Teenagers struggle with their identity as social acceptance becomes an increasingly important factor in their lives. Cliques are formed in high school as a representation of a small group of people with common interests. Cliques are joined mostly by girls beca use it gives them a sense of security and confidence they may otherwise

Based on the story brother bear Essay Example For Students

Based on the story brother bear Essay It was a very bitter morning in a native part of America. The snow was covering the tops of most of the mountains and many of the birds had migrated to get some warm weather elsewhere. A young boy, Toku, and his brother were walking through the woods to the lake to catch their breakfast fish. They caught many fish, big and small, for them and the rest of their tribe, and decided to hang the basket fall of them on a tree branch while they went for a wash in the lake. The tribe that the boys belonged to were a tribe that believed once you had died your soul would be lifted to the spirits and thats where you would stay in peace with not only humans but animals also. However Toku had not tied the basket to the branch very well and after a while it fell to the ground, leaving all the fish scattered every where and jumping around trying to stay alive. Soon after Tokus other brother came along to join them, however he stopped and saw that all of the fish had been taken and next to it was a paw print that was fresh and deep into the ground. The brother shouted at his brothers and told them to get out of the water. As the two brothers approached the eldest they could see he was very angry and so they started to panic. Soon enough the brothers had learnt that a bear had eaten their fish that was on the ground, they could tell by the paw print on the mud. Both of the brothers blamed Toku, as he was the one who didnt tie the basket right. Therefore, Toku decided that he would go after the bear and retrieve the basket that they had all made themselves and maybe retrieve some, if not most of the fish they had caught earlier that morning. So of he went following the bears footprints along with his spear in his right hand, however little did Toku know that his eldest brother was following him (to make sure he was safe) and that also that this bear was no ordinary bear, it was a polar bear, much more ferocious and more powerful than any normal bear. Toku followed the prints as they led up to the cold, icy mountaintops. He started to worry a bit as many men had died up here from the cold or from the avalanches that happen frequently, however he was determined to get the basket and fish back just to prove his brothers wrong. When he finally got to the top, Toku could see the bear sitting eating away at the fish. He was shocked to find out it was a polar bear, but that didnt stop him and so he tiptoed quietly towards it anyway. However the polar sensed Toku and started to chase towards him. Toku started to run also but the bear was too fast and caught up with him, made him fall to the floor and was just about to step on him when all of a sudden a stone hit the bears face. Both the bear and Toku looked in the direction of where the stone had come from. There standing was Tokus brother, with a smile on his face. The bear was angry and so it started to chase Tokus brother. The bear chased him to the edge of the mountain, however the bear skidded on the ice and pushed itself and Tokus brother of the edge. Toku ran to the edge just in time to see where the bear and his brother landed it was in a river. Toku waited for his brother to rise to the surface, but only the bear did. Toku ran down the mountain as fast as he could, cutting and bruising himself the whole way. .u60ec991db5b7a4f68d41d025e0780038 , .u60ec991db5b7a4f68d41d025e0780038 .postImageUrl , .u60ec991db5b7a4f68d41d025e0780038 .centered-text-area { min-height: 80px; position: relative; } .u60ec991db5b7a4f68d41d025e0780038 , .u60ec991db5b7a4f68d41d025e0780038:hover , .u60ec991db5b7a4f68d41d025e0780038:visited , .u60ec991db5b7a4f68d41d025e0780038:active { border:0!important; } .u60ec991db5b7a4f68d41d025e0780038 .clearfix:after { content: ""; display: table; clear: both; } .u60ec991db5b7a4f68d41d025e0780038 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u60ec991db5b7a4f68d41d025e0780038:active , .u60ec991db5b7a4f68d41d025e0780038:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u60ec991db5b7a4f68d41d025e0780038 .centered-text-area { width: 100%; position: relative ; } .u60ec991db5b7a4f68d41d025e0780038 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u60ec991db5b7a4f68d41d025e0780038 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u60ec991db5b7a4f68d41d025e0780038 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u60ec991db5b7a4f68d41d025e0780038:hover .ctaButton { background-color: #34495E!important; } .u60ec991db5b7a4f68d41d025e0780038 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u60ec991db5b7a4f68d41d025e0780038 .u60ec991db5b7a4f68d41d025e0780038-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u60ec991db5b7a4f68d41d025e0780038:after { content: ""; display: block; clear: both; } READ: Donne's poem, EssayAs he reached the bottom of the mountain he jumped into the river desperately searching for his brother. Toku was pushing the water away from him so he could try and move faster but he was getting tied, then all of a sudden he saw the thing his mind was telling him he wouldnt hopefully see it was the body of his dead brother. Toku collapsed into the water crying and screaming and also his body full with anger and revenge. So the body was taken back to the village where they had the funeral the same day. They all built a coffin from the trees and set it out on the river, where they believed his body would have a long journey to happiness. However little did Toku and his other brother, Tinga, know that their brother had been turned into an eagle so that he could watch over his brothers. After they had set the body down the river, Toku went for a walk where the accident happened. Tinga was already there and Toku told him that he was off to kill the bear once and for all. However Tinga tried to stop him and told him to forget about it but of went Toku again with his spear in his right hand. Toku was following the new paw prints, this time it led into an open topped cave. It was very cold in there, Tokus breath turned into ice as soon as he breathed out. There out of the corner of his eye he saw something move he looked and saw the bear running up to the open. With anger inside him, Toku ran after it and when he got to the top he couldnt see it. At this point Tinga got worried and so he went in the cave to try and find Toku. He shivered as soon as he got in there, folding his arms over his chest. Mean while at the top, Toku was hanging for dear life on a ledge, after the bear had knocked him off the top. Toku screamed and Tinga heard and started running towards the screams. Back at the top, Toku had got of the ledge and was back on the mountain, this time he ran for the bear, ducked under it and stabbed it as hard as he could. The bear let out a yell and collapsed on Toku. After a while Toku got up from under the bear and started to catch his breath. Then all of a sudden a change came over the whole area of where Toku was. First the ice started to melt and grass came with pretty flowers instead, then it started to get very warm and beautiful colours like reds, and oranges brightened up the area. Then shadows of ancient and new animals started to flow all over the place and as Toku tried to run away the animal shadows wrapped around him. Toku was amazed by what he saw and heard, and was intrigued to step into the tornado of colours near him. Toku stepped into it slowly and as he did the winds lifted him up and he was twirled around, at this point Toku dropped his spear and it landed near some of his ripped clothes. As Toku was being twirled around the spirit of an eagle lifted him up higher and then the spirit of the polar bear was also lifted up next to Toku, then as he twirled for the last time they combined and Toku was changed into a polar bear. All this time the shadow animals were making all kinds of sounds and were surrounding Toku. .uba40b83522db855c88f3cfe41f3cc362 , .uba40b83522db855c88f3cfe41f3cc362 .postImageUrl , .uba40b83522db855c88f3cfe41f3cc362 .centered-text-area { min-height: 80px; position: relative; } .uba40b83522db855c88f3cfe41f3cc362 , .uba40b83522db855c88f3cfe41f3cc362:hover , .uba40b83522db855c88f3cfe41f3cc362:visited , .uba40b83522db855c88f3cfe41f3cc362:active { border:0!important; } .uba40b83522db855c88f3cfe41f3cc362 .clearfix:after { content: ""; display: table; clear: both; } .uba40b83522db855c88f3cfe41f3cc362 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uba40b83522db855c88f3cfe41f3cc362:active , .uba40b83522db855c88f3cfe41f3cc362:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uba40b83522db855c88f3cfe41f3cc362 .centered-text-area { width: 100%; position: relative ; } .uba40b83522db855c88f3cfe41f3cc362 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uba40b83522db855c88f3cfe41f3cc362 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uba40b83522db855c88f3cfe41f3cc362 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uba40b83522db855c88f3cfe41f3cc362:hover .ctaButton { background-color: #34495E!important; } .uba40b83522db855c88f3cfe41f3cc362 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uba40b83522db855c88f3cfe41f3cc362 .uba40b83522db855c88f3cfe41f3cc362-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uba40b83522db855c88f3cfe41f3cc362:after { content: ""; display: block; clear: both; } READ: Creator Frankenstein EssayThe eagle spirit let Toku gently down back to the ground and all of a sudden the animal sounds faded away and everything was back to normal except the weather was now raining and the clouds were very dark. At this point Tinga finally reached the top of the mountain and all he saw was the remains of his brothers clothes and spear. He picked up the spear and walked towards the polar. At this time Toku the bear got up but was so dazed he couldnt see and when he got to his feet he slipped down to the river. It was sunny and all the animals were around. Toku was just awakening when he saw the village witch doctor in front of him. She told hime that if he wanted to change back he would have to find the lights of the spirits on one of the mountains. Toku was surprised and puzzled what did she mean? So then out of coincidence he looked at his hands and was shocked to see white fur and fainted on the spot. After he woke, the witch doctor had gone and so he had to go on the quest to find the lights of the mountain by himself. As Toku was walking he found a little polar cub crying in a tree log. Toku went up to it and started talking to it. Toku found out that the little cub was called Plantinga and that she had lost her mum on the mountain top. Toku wanted to help so he told her that he would hep her search for her mum as long as she helped him look for the mountain that the witch doctor mentioned. What a coincidence the mountain was where Plantinga would hopefully find her mum at the polar bear gathering at lake fishalot. So the two of them set off to try and find the two things they were looking for.

Auditing and ethical practice

Question: Discuss about the Auditing and Ethical Practice. Answer: 1. Threats to Fellowes and Associates The broad range of the circumstances and scenario may create threats. When there arises a threat because of the relationship and the circumstances, these threats can be compromised, or it can be perceived as compromised, a member should follow the principles and norms of the principles of the APES 110. An event can create one or more than one threat these threats may affect the compliance for one threat, and the threat may affect the compliance and the principles with the principle (Zadek et al. 2013). More than one principle may be affected at the time of the occurrences of the event. The threats may fall into the one and more of the following categories: The threat of self interest- The threat of self interest is the threat that particularly depends on the financials of the company and tends to change the judgment of the member. The threat of self review- The norms are the principles by which each of the members has to abide by looking at the financial statement of the company. The threat is evaluated on the basis of the previous judgment made by the member or the service that is performed by the member. Advocacy threat: The threat of advocacy is the threat where the objectivity of the member are compromised. The threat that the clients position will be promoted to the higher level. The threat of familiarity: This type of threat is the threat that provides the close relationship with the employer and the client. The member should be connected to the interest or with respect to the work that the member is doing. The threat to intimidation: The threat that is connected with the objectivity. The objectivity of the company is perceived by the members and establishes the pressure on the member. 2. Safeguards According to APES 110 the safeguards of the principles are defined as the actions and the actions that may be levied to eliminate the threats that are faced by the company of form or the organization. The safeguards of the Act are divided into two categories: Safeguard that is created by the profession or are created by the legislation. Safeguard that is created by the work environment where one is working. However, the safeguards of the Act are compulsory and come into act when the member sees that the threats are not abiding by the law. The acceptable level of the threat are determined to be the threat that the third party that is concluding and giving their judgment has concluded the same with respect to the threat and is well informed about the threat. The third party takes into consideration all the facts available and reviewing the circumstances that is available with the firm as well with the third party who is reviewing the financial statements. The compliance and the norms are not compromised. The ethical conflict considers that the members have to abide by the law and resolve the conflict, which complies with the existing principles and norms of the principles. While resolving the ethical conflict the following factors may be considered relevant; The facts that are relevant The involvement of the ethical issues The internal procedures The courses of the action However, considering the above-mentioned points the member must take into account the appropriate course of action, taking into account the consequences that are attached with the each possible course of action. It should include the consulted decision of the other persons and the governance must be consulted. According to the issue that are faced by the members the issue that are faced by the members, the substance of the issue and the detailed discussion over the issue that has been held by the members with the third party reviewer must have an detailed documentation. Moreover, there can be the case where the conflicts cannot be resolved; states that the members can take the advice from the professionals or may seek the advice from the legal advisers and thus, ensure that the principles that are used shall not be breached. The confidentiality can be achieved with the help of the discussing the issues with the legal advisers on an anonymous basis or consult the issue with the professional body. The principles of the APES 110 states that a member should not remain with the issue if the ethical conflicts are unresolved. A member should refuse to remain with the same issue. Section 200 includes many instances of the threats that are thus, been made in the public practice and the Act also provides the safeguards to eliminate these threats. A member that is included with respect to the public practice must not legally take the custody of the assets of the clients until it is permitted by the law. For example, assuming the custody of the client assets may create the threat of the self-interest to the professional behavior and the objectivity. Under, Section 270 states the custody of the client assets a member of the public practice shall not take into account the custody of the assets of the clients until and unless it is permitted by the law to do the same (Ferrell Fraedrich 2015). Therefore, the member may keep the firms assets separate from that of the personal assets. Firm will be accounted for all those liabilities that are levied on the assets and any income that is generated by the assets and the income and a dividend that is generated by the assets are provided to the firm. Reference Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Ferrell, O. C., Fraedrich, J. (2015).Business ethics: Ethical decision making cases. Nelson Education. Auditing and ethical practice Question : Discuss about the Auditor ? Answer : Introducation The broad range of the circumstances and scenario may create threats. When there arises a threat because of the relationship and the circumstances, these threats can be compromised, or it can be perceived as compromised, a member should follow the principles and norms of the principles of the APES 110. An event can create one or more than one threat these threats may affect the compliance for one threat, and the threat may affect the compliance and the principles with the principle (Zadek et al. 2013). More than one principle may be affected at the time of the occurrences of the event. The threats may fall into the one and more of the following categories: The threat of self interest- The threat of self interest is the threat that particularly depends on the financials of the company and tends to change the judgment of the member. The threat of self review- The norms are the principles by which each of the members has to abide by looking at the financial statement of the company. The threat is evaluated on the basis of the previous judgment made by the member or the service that is performed by the member. Advocacy threat: The threat of advocacy is the threat where the objectivity of the member are compromised. The threat that the clients position will be promoted to the higher level. The threat of familiarity: This type of threat is the threat that provides the close relationship with the employer and the client. The member should be connected to the interest or with respect to the work that the member is doing. The threat to intimidation: The threat that is connected with the objectivity. The objectivity of the company is perceived by the members and establishes the pressure on the member. According to APES 110 the safeguards of the principles are defined as the actions and the actions that may be levied to eliminate the threats that are faced by the company of form or the organization. The safeguards of the Act are divided into two categories: Safeguard that is created by the profession or are created by the legislation. Safeguard that is created by the work environment where one is working. However, the safeguards of the Act are compulsory and come into act when the member sees that the threats are not abiding by the law. The acceptable level of the threat are determined to be the threat that the third party that is concluding and giving their judgment has concluded the same with respect to the threat and is well informed about the threat. The third party takes into consideration all the facts available and reviewing the circumstances that is available with the firm as well with the third party who is reviewing the financial statements. The compliance and the norms are not compromised. The ethical conflict considers that the members have to abide by the law and resolve the conflict, which complies with the existing principles and norms of the principles. While resolving the ethical conflict the following factors may be considered relevant; The facts that are relevant The involvement of the ethical issues The internal procedures The courses of the action However, considering the above-mentioned points the member must take into account the appropriate course of action, taking into account the consequences that are attached with the each possible course of action. It should include the consulted decision of the other persons and the governance must be consulted. According to the issue that are faced by the members the issue that are faced by the members, the substance of the issue and the detailed discussion over the issue that has been held by the members with the third party reviewer must have an detailed documentation. Moreover, there can be the case where the conflicts cannot be resolved; states that the members can take the advice from the professionals or may seek the advice from the legal advisers and thus, ensure that the principles that are used shall not be breached. The confidentiality can be achieved with the help of the discussing the issues with the legal advisers on an anonymous basis or consult the issue with the professional body. The principles of the APES 110 states that a member should not remain with the issue if the ethical conflicts are unresolved. A member should refuse to remain with the same issue. Section 200 includes many instances of the threats that are thus, been made in the public practice and the Act also provides the safeguards to eliminate these threats. A member that is included with respect to the public practice must not legally take the custody of the assets of the clients until it is permitted by the law. For example, assuming the custody of the client assets may create the threat of the self-interest to the professional behavior and the objectivity. Under, Section 270 states the custody of the client assets a member of the public practice shall not take into account the custody of the assets of the clients until and unless it is permitted by the law to do the same (Ferrell Fraedrich 2015). Therefore, the member may keep the firms assets separate from that of the personal assets. Firm will be accounted for all those liabilities that are levied on the assets and any income that is generated by the assets and the income and a dividend that is generated by the assets are provided to the firm. Reference Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Ferrell, O. C., Fraedrich, J. (2015).Business ethics: Ethical decision making cases. Nelson Education. Auditing and Ethical Practice Question: Discuss about the Auditing and Ethical Practice. Answer: Intending Accountant Threat It had been found by Tania Fellowes, the partner of the audit team in 2014 before accepting the assignment, that one of the intended team member of the audit team for HCGC is holding the shares of the HCGC group. It is a probable threat to the independence of the audit team as the audit performance of HCGC may be dictated by that intended accountant to find some confidential financial information which may have the ability to control the stock price of HCGC in near future. As the auditor, Fellowes and Associates, was offered the assignment of audit work of HCGC group, the audit team and its members would have to come across the financial information of the company which may be vital for its future performance so far revenue and subsequent profit is concerned. As these are directly related to the factors which govern the stock price of the company, the information is precious for the stockholders of the company. This threat is defined as Self Interest Threat as specified in APES 110 vide section 100.12(a). It is to be given main emphasis that the appointment of the auditors are made by the investors of the company to project the true accomplishment of objective through financial statements generated from financial information. Hence the primary job of the auditors is to ensure project true and fair projection of facts as per available information gathered from the financial transactions of the company for a certain period. If any person is involved in this operation with the background of shareholder of the company, it may influence his performance through the effort of finding out the information. This information may be beneficiary for the investors with future action plan to be chalked out with the help of the information (Apesb, 2008). Safeguard To safeguard the independence of the auditors to perform duties complying with the code of ethics as specified in APESB guideline, there are two options for the management of the audit team related to that intended accountant for the audit work of HCGC- a) he should not be included in the audit work of HCGC at all, or b) he can be deployed in the audit activities in such extent from where he can not access the final stage of the financial reports which can prove conclusive to find out the financial health of the organization. This is to ensure that the financial report or its excerpts should not be divulged to anybody who has direct interest related to the financial performance of the company. Moreover before the stipulated time of disclosing the annual financial report, the report or any part of such report should not be leaked out to the third parties as this is clearly an act of breach of conduct so far ethical practice of auditors are concerned. This is specified in APES 110 thro ugh Code 100.16 (Cpaaustralia, 2014). Evaluation of Intellectual Property Threat As per APES 110, the threat of evaluation of intellectual property is falling under 100.12(b) named as Self Review Threat. As intellectual property is falling under the long term asset category under the sub heading of intangible assets, which can neither be valued nor viewed in material aspect, threat of evaluation of the same can only be done through the process patent or copyright valuation. As it is contributing to the assets of the company, proper evaluation is necessary. Higher or lower value detection of intellectual property leads to subsequent impact in the asset of the company which will not portraying the actual image of the financial position of the company (Ifac, 2006). Safeguard Refer to APESB; the action related to evaluation of intangible assets is the duty of the management as per section 290.162 and 291.143. It is duty of the auditors to find out probable threats and safeguard the same. Respective safeguard in the evaluation of intellectual property of any organization is featured with prospective steps through Code 100.18 and 100.19 of APES 110 on the part of the auditors. The related safeguards are prescribed with the provisions which are mainly to emphasize dependence in relevant detailed facts, along with other factors like standard principle followed regarding the practice of the matter, the practiced standardized system followed by the corporate internally with the option of alternative action through invitation of involvement by the Board of Directors or the Audit Committee who can add value through their expertise suggestions. These steps can be opted with the objective of mitigating the risk of evaluation of intellectual property of the company. Ultimately the improper evaluation of intellectual property can lead to the misleading projection of financial statement of the company which may have direct or indirect impact on the corporate image of the company to their stakeholders (Intheblack, 2015). References: Apesb. (2008, February). APES 110 Code of Ethics for Professional Accountants. Retrieved January 03, 2017, from Apesb: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Cpaaustralia. (2014, April). An overview of APES 110 code of ethics for proffessional accountants . Retrieved December 03, 2017, from Cpaaustralia: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf Ifac. (2006, July). Code of ethics for professional accountants. Retrieved January 03, 2017, from Ifac: https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf Intheblack. (2015, January 06). 6 key threats to auditor independence. Retrieved January 03, 2017, from Intheblack: https://intheblack.com/articles/2015/01/06/6-key-threats-to-auditor-independence Auditing and Ethical Practice Introduction Question: Describe the purpose and concepts of analytical procedures based on the applicable auditing standards (ASA) in Australia. Answer: Executive Summary The report helps to prove a clear and precise idea about the purpose and concept of the analytical procedure and its significance in determining the performance, risk and continuity of the business of the companies. The knowledge of the analytical procedure helps to determine and analyse the financial statement of the company. The financial statement helps to provide a brief notion on the company financial position in the market. The repost consist of the comparison between the three company listed in Australian stock exchange which states the company insolvency, auditors opinion on the going concern issues and company without any qualified opinion. The report helps to provide an idea about the performance and risk and continuity of the companies on the basis of the analytical procedure. In the last of the report a precise idea about the reliability of information and auditors judgement is critically analysed. Introduction Financial statement considered to be one of the most vital element which helps to determine the basis for the analytical procedure of the company. Analytical procedure consist of overall evaluation and detailed analysis of financial information such as balance sheet, income statement and cash flow statement of the company which help to throw light on the company several key business risk which are solvency risk, measure the performance and other key risk related to the company. Analytical procedure is executed on the basis of the study of reasonable relationship between the financial and non financial data. Financial data and non financial data proves to be the platform which help to determine and analyse the company several key ratio which eventually give a clear and precise idea about the company efficiency, profitability, performance and risk related issues. The financial information of balance sheet help to throw light on the asset and liabilities aspect, income statement helps t o provide an idea on the profitability aspect and cash flow statement helps to throw light on the company three primary activities financing, investing and operating activities. Purpose and concept of analytical procedures The purpose of the analytical procedure helps to provide a set of standard which ensure that the company is preparing and publishing the financial statement on the basis of proper analysis of the last year performance of the company. Auditor have the significant responsibility which help to perform the analytical procedure near the end pg the audit that will eventually help to guide and thus form key observation related to the company performance, solvency and risk relate to the company overall operation in the coming future. Analysis of the Three Selected Companies Selection of Companies First of all, in order to carry out the effective analysis of the individual companys performance, risk related factors and continuity of the business procedures, selecting or identifying a company according to the requirement is considered as a major stage. The rest of the analysis procedure will be performed on the selected company and the method will be chosen on the nature of analysis (Champlain, 2003). In this case, the selection criteria are known to be the Australian Public Companies listed in the ASX between the time periods of 2011 2014. Integrating to the initial criteria, three companies named as, Amcom Telecommunications Ltd, Automotive Holdings Group Ltd and Metlifecare Ltd. In this case, it is worth to mention that the first company of Metlife is going through the process of facing the insolvency risk, the second one named as Automotive Holdings is needed the auditors opinion on the current concerns and issues, lastly, Amcom is company which is without any qualified op inion. Analysis of Performance, Risk and Continuity In this particular portion, the performance, risk and continuity of the three selected companies will be discussed by considering the appropriate analytical procedures as the part of company auditing process (Harms and Rosen, 2002). The different financial statements of these three different companies will be evaluated in order to perform the analysis on the specifically mentioned areas. In this specific context, the entire process of analysis can be done easily and smoothly on the basis of calculating the ratios from different areas of operation by the companies and the generated value can give the overall picture of regarding the identified areas. The first company, named as Metlife Ltd has the lack of business performance and the fact can be generated by looking at the current ratio of the company. The value of current ratio for the company in the three different financial years (2012, 2013 2014) are not looking strong as they never crossed the benchmark of one (Knell, 2006). Therefore, the company has not been able to utilize its assets to cover up the debts. This individual factor proves that the company is more open to the risks of being insolvent in the near future if it continues to give the same picture. As a matter of concern, the trend of the current ratio is constantly shows the downward picture as 0.03, 0.08 and 0.74 in the three respective financial years. In an addition, the continuity of the company depends on its profitability and growth in the market. In this case, the growth of the company can be referred by the net margin and it has improved slightly in the current financial year but was diminished in the pr evious year. The financial performance in case of Automotive Holdings Group Ltd is much improved by depending on the current ratio. Throughout the current and also the previous two financial years, the company has been able to display a good and health value out of the current ratio (Koletar, 2003). 1.27, 1.23 and 1.23 are resulting values that are obtained from the calculation of current ratio. The risk associated with the company can be ascertained by considering the debt-to equity ratio and in this case, a Debt-to-Equity value of 0.50 or less is considered as the standard margin. This company has been able to keep the values of Debt-Equity well under that margin throughout the every financial year that have been considered. Therefore, the risk factor is minimized for the concern of this company. Alternatively, compared to 2012 and 2012, the net income has not increased in the recent financial year and that is why the company should need to look into this matter. In the last three financial years of 2012, 2013 and 2014, the financial performance of the company named as Amcom Telecommunications Ltd is much improved and the fact can be established by considering the current ratios of 1.12, 1.16 and 1.11 respectively (Schou, 2011). By analysing the Debt-to Equity ratio, the significant business operation and their continuity can be concerned as it is determined that the company is pursuing the operation by avoiding the huge burden of risks or debts. The Debt-Equity ratio for the three examined financial years displayed as 0.29 0.30 and 0.12. Apparently, analysing the growth of the company, it is acknowledged that the company was able to recover from a downward situation to achieve significantly from the market. Analysing the net margin of the company, it should need to look after the diminishing return in the current financial year as compared to the previous ones. Comparison and Contrast of Opinion In this portion, the effective comparison and contrast of the three previous discussed areas of these three selected companies will be discussed in order to reach an effective auditing conclusion (Stallings et al., 2008). In the areas of performance, the analysis reports of these three companies suggest that Metlifecare Ltd is weak in terms of financial abilities among the two companies. Alternatively, Amcom Telecommunications Ltd is among the selected three companies which has significantly shown the consistent financial performance in every financial years examined. Considering the diminishing trend of the current ratio, the company of Metlifecare Ltd is vulnerable to the associated business risks and the other two companies have been able to mitigate the business risks and continued to perform in the business world (Taylor, 2006). The entire analysis is supported by the calculation of Debt-to-Equity ratio. In case of continuity of the companies, the analysis was carried out by evaluating the growth percentage and net margin for the individual companies. Determined from the year-based comparison of the result of the particular companies, Metlifecare Ltd has been able to improve slightly in the recent financial year while the other two companies must need to look after their earning capabilities to achieve the desired growth and continuity. Impact of Reliability of Information and Auditors Judgement The analytical procedures play the significant role in the part of the auditing process and it consists of the analysis and evaluation of the financial information that are generated from the study of plausible relationships among the non-financial and financial data (Thomsett, 2007). From the range of simple comparisons to utilization of the complex models can be involved in order to carry out the analysis relating the elements of data. The plausible relationships among the various data and reasonability are the factors that should be present in any form of analytical procedure. With the absence of these desired characteristics, the different variations in the particular relationships can be observed and these are known as the events like transactional changes, business changes, accounting changes, misstatements and several other fluctuations. Analytical procedures Purpose It is very important to conduct the appropriate audit process by the auditor. Analytical procedures mainly consist of evaluation of financial information with the help of standard analytical technique (Schou, 2011). The analytical procedures are used throughout the audit process to achieve accurate result. Financial statements are critically reviewed and analysed throughout the audit process. ISA 520 is one of the most reliable and standard evidence obtains from substantial analytical technique. Concept Substantive analytical providers are more effective than the other procedures and for this particular purpose the auditors uses this particular technique in recent times to achieve the precise result of the audit. However, There are several steps are followed by the auditors to complete the entire process of audit by using the standard techniques and among them establishment of independent exception is one of the most initial and significant stage that is taken under consideration (Zakhem, et al., 2008). There are some factors were involved that provide critical impact on the analytical procedures such as disaggregation, data reliability and predictability. These factors were considered by the auditors while conducting the audit process and valuable measures were taken to prevent any kinds of damage that can hamper the process of auditing. The assurance of the analytical procedures is being considered upon the consistency and continuation of the recorded amount with the exceptions developed from the data generated from the other sources (Zadek, et al., 2013). The reliability of the data depends on the generated results should be appropriate and match the expectations for the desired level of assurance from the analytical procedure. One auditor must examine the reliability of the information by considering the source from where the information is generated and the condition from which it was developed. Also, in this case, the knowledge of the auditor about those information is judged as the key factor for performing the analysis. According to the referred journal articles of AU Section 329A, some of the factors have been identified as they influence the auditors consideration related to the reliability of information in order to achieve the auditing objectives (Zakhem, et al., 2008). They are known as the following: Information generated from the independent source situated outside or inside the entity Independency of the sources within the entity for those who are responsible for auditing the amount The development of the information is resulted under the reliable system with the presence of adequate controls The collected information is subjected to the audit testing in the current or prior year The desired expectations are met by the information generated from the variety of sources Conclusion In the concluding portion of this paper, it should be mentioned that the effectiveness of the analysis procedure depends on the proper approaches of auditing while considering the ethical dilemmas. It is the effective part of the reviewing process of any company and it assists the auditor in assessing the different financial and non-financial concerns of the organization to reach the effective conclusion. The overall evaluation can be done on this basis and the presentation of the entire financial statements can be secured by the process (Schou, 2011). The fact is also gathered that there is the presence of wide variety of useful analytical procedures for the specific purpose of the company. In this case, an auditor must consider his/her knowledge to identify the factors of adequacy of the evidence related to the gathered data and unexpected or unusual balances or relationships. This can support the company to reach for the effective outcome as a result of auditing practices. References Champlain, J. (2003).Auditing information systems. Hoboken, N.J.: John Wiley. Harms, D. and Rosen, E. (2002).The impact of Enron. New York: Practising Law Institute. Knell, A. (2006).Corporate governance. Amsterdam: Elsevier/CIMA. Koletar, J. (2003).Fraud exposed. Hoboken, N.J.: John Wiley Sons. Schou, D. (2011).Going concern. Frederiksberg. Stallings, W., Brown, L., Bauer, M. and Howard, M. (2008).Computer security. Upper Saddle River, N.J.: Prentice Hall. Taylor, E. (2006).The effects of in-group bias and decision aids on auditors' evidence evaluation. [Tampa, Fla]: University of South Florida. Thomsett, M. (2007).Annual reports 101. New York: American Management Association. Zadek, S., Evans, R. and Pruzan, P. (2013).Building Corporate Accountability. Hoboken: Taylor and Francis. Zakhem, A., Palmer, D. and Stoll, M. (2008).Stakeholder theory. Amherst, N.Y.: Prometheus Books.