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The Death Of Robert F. Kennedy - 2176 Words

The American Dream: success, happiness, riches, stability; all of these went out the window after the stock market crash in 1929. As we’ve all read about in history books and listened to the monotonous lectures in high school, America was a place of promise and full of revolutionary new ideas. Men were investing, women were working, and kids could play in the streets with a twinkle in their eye. Arthur Miller was the prodigal son of hard-working American immigrants who struggled through the depression. Married three times, once to the famous Marilyn Monroe, Miller was a critic at heart; chasing the American Dream in the 1940’s until the sole wore out of his shoes. Because America has been bigger on promises than any other country, she†¦show more content†¦Backing down or slowing up was never an option because the kids needed clothes, the refrigerator needed a new belt, the old Chevrolet needed a new carburetor, or the life insurance was due. Drive and ambition was never lacking in the heart of Willy Loman. Whether it was driving 4oo miles a day to pitch a sale in a place where no one knew him, or put new plaster on the ceiling of his worn and dilapidated home, Mr. Loman could support his family and keep them off the bottom. Well, until he aged. Pride can build a man into a great hero or it can tear a man apart; as was the case for old Willy Loman. He compares his sons to the Greek God’s, Adonis in particular, when he talks about their physical appearance. He also calls his eldest son, Biff, Hercules, as he is walking onto the football field (Rosinger, Web). Biff was the promise child, the goose that laid the golden eggs. He had good looks that aroused the girls in high school and football skills that attracted three different college scouts. What Biff lacked was brains and dedication, and Willy knew it. Through a family friend Bernard, Willy found out that Biff was on the verge of flunking his final math class and losing all schola rship offers and any chance of a successful future. Here comes the pride though that let it go. The end of the year came and Biff failed his senior year, and that is when a lot more things ended between Biff and Willy. After failing, Biff races to Boston to beg his dad,Show MoreRelatedEssay about The Death Of Robert F. Kennedy1304 Words   |  6 Pages The assassination of Robert F. Kennedy and its effects on the modern world. Robert Francis Kennedy was born on November 20, 1925 in Brookline Massachusetts. He was the seventh child, and third son of Rose Fitzgerald and Joe Kennedy . quot;I was the seventh of nine children,quot; he later recalled, quot;and when you come from that far down you have to struggle to survive.quot;( Alden Whitman, 2001).Compared to his brothers, Robert or Bobby as they all called him, was smaller and he struggledRead MoreRobert F Kennedy Essay example1635 Words   |  7 PagesRobert F. Kennedy (1925-1968) So many times in the past, those of us who have stood up for the rights of the human race, who have proposed and even implemented change, have been liked by a majority but through the hatred of the minority they are destroyed. Sometimes this destruction is literal, for example assassination. This was the case for Robert F. Kennedy, born on November 20th, 1925 and who died on June 5th, 1968, with three bullet wounds to his chest. 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He went to school at Harvard, but he was not very liked due to his religious practices. He did get married two years after his graduation to Rose Fitzgerald daughter of the Boston Mayor.(â€Å"Joseph Kennedy†2). They had a total of nine children; Joseph Jr., John (Jack)Read MoreEssay On Norma Jeane Mortenson1679 Words   |  7 PagesMonroe on the date of August 5, 1962. Marilyn Monroe, or Norma Jeane Mortenson, was found naked and lifeless in her bed around five in the morning at her home in Los Angeles. The cause of her death is indoctrinated to be probable sui cide. However, evidence and extensive research point all fingers to the Kennedy brothers in the murder of model and actress, Marilyn Monroe. Norma’s early life was one of the contributing factors to her intention of success. On June 1, 1926, Norma Jeane Mortenson was bornRead MoreThe Mafia Did Not Kill John F. Kennedy1153 Words   |  5 PagesSince the death of John F. 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This will be proven through the use of credible sources and explanation ofRead MoreThe Conspiracies Of Marilyn Monroe1497 Words   |  6 Pagespopular conspiracies around her death dealt with the Kennedy’s; almost every conspiracy involves the Kennedy’s in one way or another. Over the years Marilyn Monroe had relationships with a handful of different men. Many of those men had high ranking public statuses like her, so their relationships with her were protected until her death. Some of the men that Marilyn was involved with included: her ex husband Joe DiMaggio, President John F. Kennedy, Robert Kennedy, and Frank Sinatra. Marilyn had troubleRead MoreThe Assassination Of Robert F. Kennedy1048 Words   |  5 Pagesto rebuilding the country, tragedy after tragedy. The assassination of Robert F. Kennedy, involvement in the Vietnam War, and escalating civil rights movements are a few of the quintessential events that contributed to the tumultuousness of 1968. On June 5th, 1968, Robert F. Kennedy was assassinated in Los Angeles, California during the campaign for the presidential election of 1968. â€Å"The attack took place shortly after Kennedy had wrapped up a speech in the hotel ballroom. As he cut through a kitchenRead MoreNineteen Days : A Memoir Of The Cuban Missile Crisis968 Words   |  4 PagesThirteen Days: A Memoir of the Cuban Missile Crisis by Robert Kennedy is a book that details those almost fateful 13 days in October of 1962 that could have resulted in the destruction of mankind. Robert Kennedy was the brother of President John F. Kennedy; he served as the United States Attorney General and â€Å"closest cabinet advisor and confidant† during JFK’s presidential administration. The book sets out to provide you detail of just how difficult of a decision the president was tasked with regard

The Effect On High School Students Of free essay sample

Conflict Resolution Training Integrated Into English Literature Essay, Research PaperRuning Head: Training HIGH SCHOOL STUDENTS TO RESOLVE CONFLICTEffectss on high school pupilsof conflict declaration preparationintegrated into English literatureMelisa Chioma RousseauLong Island University # 8211 ; C.W. PostIn partial fulfilmentof the demand for the gradeMaestro of ScienceOctober 1999AbstractionThe struggle between persons aged 13 to 19 is so high that the demand for academically incorporate struggle declaration plans is rapidly going a focal point of those involved in the educational universe. Parents, instructors, and psychologists likewise have all expressed horror that the lifting figure of young person wrongdoers, force in the schools, racial intolerance and the similar has quickly risen among their adolescent kids, pupils, and clients. It has become 2nd nature for pupils to work out their struggle with verbal confrontations and physical affraies. Tragically, the usage of guns either aimed at the individual that they believe to be the cause of their angst or at themselves in self-destructive efforts is sometimes the heartbreaking epilogue of an inability to decently cover with struggle. It seems as though pupils don # 8217 ; t cognize how to peacefully decide the struggles that they find themselves in on a daily footing. A conflict resolution-training plan that is integrated into a pupil # 8217 ; s academic plan will promote pupils to larn the methods of peaceable mediation. It will bring on pupils to use the methods of struggle declaration into their daily differences non to advert the positive impact that it will hold on their academic accomplishment.Read more:Â  Essays about high school experiencesChapter 1IntroductionA struggle exists when actions come into resistance. Conflict can happen within an single, group, organisation, establishment, or state. Conflicts can traverse boundaries. They can happen between persons and establishments, and across civilizations. How we manage or resolve struggles is the cardinal issue. Today, underlying the force that surrounds our schools, vicinities, and communities are struggles which have neer been addressed or have been improperly resolved. Indeed in a diverse and complex society, Conflict Resolution Programs are much needed and an of import constituent of all schools. In the 60 ; # 8217 ; s and 70 ; # 8217 ; s this demand was understood by the Religious society of friendss and peace militants. In the early 1980 ; # 8217 ; s, Educators for Social Responsibility examined alternate schemes of covering with force. The Children ; # 8217 ; s Creative Response to Conflict, the Community Board ; # 8217 ; s Program, and the Peace Education Foundation were in the head of the motion. In 1984 the National Association of Mediation ( NAME ) was formed which served as a clearinghouse for information and preparation for school- based struggle declaration plans. In 1983 the National Institute of Dispute Resolution ( NIDR ) was formed to advance the development of struggle declaration tools and procedures. Several types of plans have now emerged in schools of a collaborative and concerted problem-solving attack affecting procedures such as dialogue, conciliation, mediation, fact determination, and arbitration. The Gandhian method of struggle declaration, called ; # 8220 ; satyagraha ; # 8221 ; , or truth force, is concerned with human demands and recognizes the importance of deciding the ; # 8220 ; struggle trigon ; # 8221 ; : the attitude, the behaviour, and the end mutual exclusiveness itself. For Gandhi the coveted result of a struggle is in the creative activity of a better societal construction, and a greater grade of human integrity. ( C.W. Post Library on Nonviolence ) . Conflict declaration in the interior metropolis schools is rapidly going an epidemic. Many schools have implemented preventive plans which include both uniformed and clandestine armed guards to metal sensors to metal sensors in the school hallways. Though one New York City survey suggests the effectivity of metal sensors, many experts fear that sensors do little more than make a false sense of security in schools ( Witkin, 1998 ) .Purpose Of The Study;The intent of this survey is to measure the effects that a conflict declaration plan that is integrated into an English literature category has on pupils in an urban high school in New York.;Definition of Footings;Conflict Resolution;Harmonizing to Johnson and Johnson ( 1996 ) , conflict declaration plans can be divided into three ways. There is the cell or entire pupil organic structure attack, which trains certain pupils to go peer go-betweens or developing every pupil in the school in constructive str uggle direction, severally. Levy ( 1989 ) and Maxwell ( 1989 ) split conflict declaration plans into two classs: curriculum-based plans and peer mediation plans. Curriculum based plans are preventive in nature and focal point on learning pupils to about struggles and the options to violence as a method of declaration. They emphasize societal accomplishments, empathy preparation, emphasis and choler direction, attitudes about struggles, and bias consciousness.;The 3rd division is a division of skills-oriented attacks and academically oriented attacks. Opotow ( 1991 ) has found skills-oriented attacks to be those in which pupils are taught the interpersonal and small-group accomplishments which are needed to decide struggles constructively ( D. W. Johnson, 1997 ; D. W. Johnson ; A ; F. Johnson, 1997 ) ; in the academic attack;pupils are taught the rational processs and cognitive accomplishments for pull offing struggles such as academic contention ( D. W. Johnson ; A ; R. Johnson, 1979, 1995a ) , force bar ( Prothrow-Stith, Spivak, ; A ; Hausman, 1987 ) , and critical thought ( Paul, 1984 ; Seigel, 1988 ) ; and the last attack is the structural-change attack which emphasize altering the school construction from a mass-manufacturing attack to a squad based, high-performance organisational construction ( D.W. Johnson ; A ; R. Johnson, 1994 ) and supplying a concerted context for a direction of struggle ( Deutsch, 1973 ; D.W. Johnson ; A ; R. Johnson, 1994 ) .;Mentions;B. Davis Schwartz Memorial Library. ( 1999, September 13 ) . Conflict Resolution. [ Online ] In Long Island University-C.W. Post Internet Resources, Nonviolence and Peace. Available: hypertext transfer protocol: //www.cwpost. liunet.edu/cwis/cwp/library/nonviolence/Conflict_Resolution/conflict_resolution.html [ 1999, November 9 ] .;Johnson, D.W. ( 1997 ) . Reaching out: Interpersonal effectivity and self-actualization ( 6th ed. ) Englewood Cliffs, NJ: Prentice-Hall.;Johnson, D.W. , ; A ; Johnson, F. ( 1997 ) . Joining together: Group theory and group accomplishments. ( 6th ed. ) . Englewood Cliffs, NJ: Prentice-Hall.;Johnson, D.W. , ; A ; Johnson, R. ( 1979 ) . Conflict in the schoolroom: Controversy and acquisition. Review of Educational Research, 49, 51-61.;Johnson, D.W. , ; A ; Johnson, R. ( 1995a ) . Creative Controversy: Intellectual challenge in the schoolroom ( 3rd ed. ) . Edina: Interaction Book.;Johnson, D.W. , ; A ; Johnson, R. ( 1995c ) . Teaching pupils to be Peacemakers ( 3rd. ) . Edina, MN: Interaction Book.;Levy, J. ( 1989 ) . Conflict declaration in simple and secondary instruction. Mediation Quarterly, 7 ( 1 ) , 73-87. ( Besides in J. Lemmon ( Ed. ) , Interceding between household members, 1989, San Francisco: Jossey-Bass ) .;Maxwell, J. ( 1989 ) . Mediation in the schools: Self-regulation, self-esteem, and self-denial. Mediation Quarterly, 7, 149-155.;Opotow, S. ( 1991 ) . Adolescent equal struggles. Education and Urban Society. 23 ( 4 ) , 416-441.;Paul, R. ( 1984 ) . Critical Thinking: Cardinal to education in a free society. Educational Leadership, 42, 4-14. ;Prothrow-Stith, D. , Spivak, H. , ; A ; Hausman, A. ( 1987 ) . The force bar undertaking. A public wellness attack. Science, Technology, and Human Values, 12, 67-69. ;Seigel, H. ( 1988 ) . Educating ground: Rationality, critical thought, and instruction. New York: Routledge.;Witkin, G. ( 1998 ) . School Crime. Anti-violence attempts show few consequences. U.S. News and World Report, ( MUST GET VOLUME AND PAGE REFERENCE ) .

Audit Assurance and Compliance Case Study

Questions: A.Would King Queen be liable to EFL? Provide Specific Case References to Support your Answer. B.Would your answer change if EFL had written to King Queen advising you that they intended to make a Loan to Impulse and were relying on the 2012 Audited Financial Report to assist them in making their decision? C.Define Actual and Perceived Independence, and Explain the Importance of each. D.For Each of the above Independent Situations list any Professional Standards and Regulatory Requirements Breached and Discuss Possible Alternative Courses of Action the Auditor should have taken in order to properly discharge their Professional Responsibilities. Answers: A.As mentioned in the case study on Impulse Pty Limited, it can be hereby ascertained that Impulse is essentially an entertainment system manufacturing organization founded during the year 2005. The case study also mentions that King Queen acts as an independent auditing corporation for the corporation Impulse Pty Limited right from its inception. Consequently, the situation of 30th June during the year 2012 mentions that the company Impulse Pty Limited is facing several issues associated to the liquidity position of the corporation as well as inventory at hand. However, during the time of preparation and presentation of financial declarations as well as financial announcements for the company Impulse Pty Limited for the period 30th June 2012, the management of the firm King Queen did not take into account certain important business circumstances into account that led to unadjusted financial situation replicated by the financial statements. As per the case study, it can also be det ermined that Easy Finance Limited (EFL) is financing company that funded different business organizations. EFL also disbursed loans to the corporation Impulse after taking into consideration and assessing the financial declarations of the company. The primary intention and purpose of the company Impulse was to handle and identify the issues that led to the constant relegation of the financial condition of the firm. Finally, Impulse suffered bankruptcy during the period December 2012 owing to combined implications of several major difficulties associated to the liquidity condition as well as levels of inventory of the organization and consequently EFL too had to suffer badly owing to the adverse impacts of such kinds of events. As per the specific roles and responsibilities of independent auditors, it can be said that the independent auditors have the accountability to prepare as well as present financial declarations based on the accurate historical data of the organization and by considering the companys financial as well as trading standpoints (Glover et al. 2014). However, the financial announcements of the company need to replicate the actual financial condition of the firm during a particular period of time founded on the flows of cash, functional results, incomes as well as gains along with income and profits (Kend et al. 2014). Nevertheless, in certain cases, particular events or else circumstances might crop up after the specific date of authorizing and declaring the pecuniary reports of the firm. Therefore, it becomes important to adjust and incorporate the effects of these events in the financial declarations in the upcoming financial reports that is to be declared by the corporation. In addition to this, the independent auditors also have the need to attach significance to the events that take place prior to the process of preparation as well presentation of the financial declarations and take into account the material impacts of the events on the preparation of the financial statements related to the organization (Schmidt et al. 2016). Thus, there is pressing need for conducting obligatory adjustments for the purpose of disclosing several critical facts regarding the financial soundness of the organization during the specific period of time. As per the effective adjustments in the financial statements made during the period September 2002, the incidences triggered by the disclosures or else non disclosures can be indicated to the consequent events that involved several parties. As per the case study, it can be hereby ascertained that EFL had to bear huge amount of losses owing to the bankruptcy of the corporation Impulse. It can further inferred that this specific loss is mostly caused due to the non-disclosure of proper financial information of Impulse by the auditing and accounting firm King Queen of Impulse Pty Ltd. Based on the norms and principles of auditing, it can be hereby inferred that the actions steered by the auditing firm King Queen was immensely unethical. Consequently the auditing firm is accountable to the financing company EFL for the losses it has suffered by disbursing huge amount of loans to the company Impulse based on the financial reports of the firm (Messier Jr 2016). B.The analysis of the case study reveals the fact that King Queen might not face legal charges based on certain condition. The independent auditing company would not face any legal charges in case if it delivered the right information concerning the financial condition of the firm Impulse to the EFL at the time when EFL asked about written explanation in quest of advice from King Queen related to the financial condition of the firm. King Queen had the need to provide credible financial information regarding the firm Impulse to the financing firm EFL if it had clearly written regarding their decision for disbursement of loan based on the financial announcements presented by the King Queen. However, if EFL agreed to disburse loans to Impulse even after receiving and knowing the actual financial information regarding the company Impulse, then EFL cannot hold King Queen responsible for the bitter consequences. However, as per the conditions stipulated under the paragraphs (93 to 97) of PCAOB Auditing Standard No 5, the auditing corporation King Queen had the need to undertake an assimilated audit of the financial announcement of the company Impulse in a bid to generate an appropriate financial statement of the firm and to declare about the real health and financial soundness of the company (Moroney et al. 2014). In addition to this, there was also need for maintenance of internal control related to the particular approach of the firm regarding auditing. The maintenance of internal control can help in delivering the direction associated to the consequent events as mentioned in the in the case study. The internal control in organization can also help in proper audit of financial reports and provide proper advice to the auditors. The right guidance to the auditing firm King Queen can help in averting different liabilities that are associated to the different consequences of events as stated above. The auditing therefor, also needs to abide by the guidelines rel ated to the associated to auditing standards for undertaking the practices of audit as well as their approaches of audit (Stuart 2012). The auditing firm such as King Queen can adhere to the stipulations conditioned under the Australian Auditing Standards mentioned under the Section 336 of the Corporation Act (William Jr et al. 2016). In this case, King Queen, the firm performing audit needs to review and audit of financial reports in addition to other financial information as per the conditions laid under the ASQC 1. In addition to this, they also need to maintain compliance with the ASA 102 that mentions the ethical obligations that need to be satisfied at the time of performance of audit, reviews as well as other types of assurance engagement of the firm (Eilifsen et al. 2013). Furthermore, the King Queen also had the need to comply with the stipulations provided as per the section ASA 220 for maintenance of quality control of a particular audit of a financial statement togeth er with other historical information (financial information) (Auasb.gov.au 2016). In addition to this, the auditors also need to maintain compliance with the directives mentioned under ASA240 for understanding the responsibilities of the auditors associated to fraudulent actions in a specific audit of financial declaration and take into consideration the regulations of ASA 250 for understanding the laws of auditing a financial report (Auasb.gov.au 2016). C.As rightly indicated by Glover et al. (2014), auditing independence deals with two wide aspects that can be discussed for comprehending the nature as well as characteristics of auditors. As such, there remains difference between the actual independence and perceived independence of auditing when considered in terms of appearance. Therefore, in a bid to attain goals as well as objectives of auditing, both the actual as well as the perceived independence is imperative from the viewpoint of the contributions of auditing. Louwers et al. (2013) asserts that actual independence refers to the operations of the auditors that get impacted by the thinking potential. To put it simply, the actual independence of auditing is primarily reliant on the in dependent state of mind of the particular auditors. The state of the mind of the auditors exert considerable impact on the functioning as well as approaches of different auditors. This in turn affects the way auditors deal with particular situati ons associated to their auditing practices (Arens et al. 2012). Thus, freedom in the decision making can be observed during the time when directors of firms tries to negotiate positions of the auditors. The actual independence of auditing that depends on mental state of individuals is very difficult to enumerate. Therefore, this can be very challenging to gauge the objectivity of particular auditors. However, perceived independence of auditing can be considered as the grey area between the normal black and white aspects of the auditing and is based mainly on perceptions (Duncan and Whittington 2014). D.As rightly mentioned by Carson et al. (2013), there are several important regulatory requirements along with auditing standards associated to the process of auditing as developed by Australian Securities and Investment Commission (ASIC). There are several directives as well as regulations stated in the regulations of ASIC that the independent auditors take into consideration for undertaking their actions (ODonnell K. et al. 2015). As mentioned in the first scenario, Bob has duplicated and at the same time used the financial information provided in the books of the company Club Casino in a bid to prepare university assignment task. Bob essentially removed the probable references that are related to the Club Casino that has the probabilities of breach of audit as Bob did not notify Clun Casino for any such kind of practices. Thus, it can be said that Bob is an independent auditor who needs to get approval from Club casino regarding the utilization and employment of financial information for satisfying the primary educational requirements. Bob also need to comply with the ethical requirement as stipulated under the ASA 102 (Auasb.gov.au 2016). Bob needs to adhere to the regulations in order to comply with ethical obligations during the performance of audit of firms. The second scenario explicates in detail the involvement of Wendy to the company Ace Limited. The company have the need for the auditor rotation as per the stipulations of ASIC. In addition, it is also imperative for the auditor to maintain adherence to the stipulations mentioned under ASA 220 Quality Control Aus A6.1 that specifies about the requirement of the auditor rotation (Auasb.gov.au 2016). The Corporation 2001 also mentions about the requirements of the rotation requirements necessary for meeting the ethical obligations of auditors (Auasb.gov.au 2016). Again, as per the guidelines of ASIC, there are several enforceable regulations for the auditors responsible for preparation as well as presentation of reports for main areas of different business actions and if the corporation is operating for more than 5 years. The third scenario refers to the assignment of Leo in the auditing procedure of organization Precision Machinery Limited. The scenario can help in comprehending the features of appointment that need to meet the capability and effectiveness levels. This is related to the quality assessment programs together with different disciplinary procedures of the professional accounting bodies. Therefore, it is important to adhere to the directives stipulated under ASA 220 for quality control of audit and assessment of quality of the particular audit evidence and ASA 510 Audit Engagement rules and regulations (Auasb.gov.au 2016). The fourth scenario indicates towards the occurrence particularly between Chan Associates and the Classic Reproduction Pty Ltd. The present scenario refers to the application of registration requirements in the most suitable manner (Stuart 2012). Thus, it calls for the need of arrangement of full settlement actions for the particular claims related to the fees of auditing firm Chan Associates. In addition to this, the present scenario also talks about the relation with Classic Reproductions for not fulfilling specific auditing requirements. References Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall. Auasb.gov.au. 2016. Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au/ [Accessed 15 Dec. 2016]. Carson, E., Simnett, R. and Vanstraelen, A., 2013, September. Auditing the auditors: An international analysis of the effectiveness of national inspection regimes on audit quality. In The University of Auckland Business School Seminar. Duncan, B. and Whittington, M., 2014, September. Compliance with standards, assurance and audit: does this equal security?. In Proceedings of the 7th International Conference on Security of Information and Networks (p. 77). ACM. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014. Auditing assurance services: a systematic approach. McGraw-Hill Education. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014. Auditing assurance services: a systematic approach. McGraw-Hill Education. Kend, M., Houghton, K. and Jubb, C., 2014. Competition issues in the market for audit and assurance services: are the concerns justified?. Australian Accounting Review, 24(4), pp.313-320. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013. Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Moroney, R., Campbell, F., Hamilton, J. and Warren, V., 2014. Auditing: A Practical Approach. Wiley Global Education. ODonnell, K., Hicks, B., Streeter, J. and Shantapriyan, P., 2015. Getting it right: directors assessment of information. Managerial Auditing Journal, 30(2), pp.117-131. Schmidt, P.J., Wood, J.T. and Grabski, S.V., 2016. Business in the Cloud: Research Questions on Governance, Audit and Assurance. Journal of Information Systems. Stuart, I., 2012. Auditing and assurance services: an applied approach. McGraw-Hill/Irwin. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services: A Systematic Approach.