Nature vs. Culture - 2860 Words

The history of global conflict can be explained by examining the beginnings of interaction among men and what has caused them to behave in this way. The arguments of nature and nurture are typical argumentative factors that may determine whether or not violence and the tendency to engage in war is an inherent trait of men. Although the argument that nature is responsible for determining mans conduct, the cultural values of men is a better and more realistic means of explaining the conflicts of man. David Barash argues on the side of nature in the article entitled, Evolution, Males, and Violence. Barash makes a strong argument because, as he explains, men are responsible for the majority of random acts of violence and that women†¦show more content†¦Sexual abnormality fears strongly developed in the eighteen-hundreds during periods of conservatism and properness. Bram Stokers Dracula helps clearly establish what these fears about masturbation were during that time period . The movie shows Dracula as a masturbator through his hairy palms who has clearly lost control of himself and blurs the gender lines. Dracula is contrasted against the epitome of a British Gentleman, Johnathon Harker, who demonstrates self-control and fits his gender role, however, Dracula is portrayed as a weak ‘woman who cannot control the acts of self-gratification. During this time, a term known as vagina dentate was also introduced. This belief was that lack of self-control will ultimately result in castration by evil women (Gilbert, Fall 2006). Essentially, a womans vagina becomes a guillotine and cuts off a mans penis who has lost control. This fear increased many of the prescriptions already held in society about the lack of self-control and further provoked men to remain in control of their individual acts. These prescriptions surrounding masturbation and self-control were forced onto society because it reduced individualism and created unity among citizens which ma de is easier to build a strong, organized army. The article, The Castrating Sisterhood, by Peter Gay addresses the particular fear of vagina dentate. Gay believes that dreams of intercourse with a woman with a ‘vagina with teeth stems from a mans early dependenceShow MoreRelatedNature Vs Nurture : Culture And Personality1033 Words   |  5 Pages Tanasia Pearson SSC 101 November, 2014 Nature vs Nurture. Culture and Personality. The concept of nature versus nurture, culture and personality are major concepts in the social sciences. Nature is things that are products of â€Å"biological inheritance† (Santrock 122) and beyond anyones control. Nurture is the treatment given which in turn encourages a specific behavior. Culture is the things that are installed in you by your family and those surrounding you. Personality is all about your decisionsRead MoreThe Importance Of Nature Vs. Nurture, Culture And Gender, And Finally Family Involvement1378 Words   |  6 Pages  Ã‚  Ã‚   Influence paper Patricia Dominguez Professor: Jeannine Lombardi Class: ECE 102-003 Date: September 13, 2016   Ã‚  Ã‚   On this task I will be addressing the importance of Nature Vs. Nurture, Culture and Gender, and finally family involvement throughout the developing years of an infant. The developmental years in a child s life is classified under NAEYC 1b. The first standard has helped me understand the importance of making the student feel safe. It has made me understand that making bonds withRead MoreEssay on Nature vs Nurture1052 Words   |  5 PagesNature vs. Nurture M. B. Liberty University Psychology 101 Nature vs. Nurture There has been extensive debate between scholars in the field of psychology surrounding the Nature vs. Nurture issue. 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Nurture is the influence of the environmentRead MoreThe Impact Of National Culture On The Administration And Hierarchical Conduct Of An Association Working1419 Words   |  6 Pages1. INTRODUCTION Business cultures vary from nation to nation because of the impact of its national society. The national culture is moulded by different variable rights from the beginning of that nation to the present day social changes. The social estimations of the countries have huge impact in the day to day life of individual and too in its cultural, economic, business and political environment. The effect of national culture on the administration and hierarchical conduct of an association workingRead MoreAboriginal vs Chinese Culture - Reflection990 Words   |  4 PagesPersonal Reflection – Chinese and Aboriginal CALD cultures. 16137396 – Posted 19/08/2013 @ 00:05. To best compare and contrast my chosen CALD groups, the cultures of the Aboriginal and Chinese people, I focused my research and analysis on the dimensions of individualism vs collectivism and communitarianism. Traditionally, the kinship system by which aboriginal society follows is one based highly on collectivism. Geert Hofstede defines a collectivist society as one that prefers a â€Å"tightlyRead MoreThe Nature Of Organizations And The Contemporary Environment1294 Words   |  6 PagesModule 1: The Nature of Organizations and the Contemporary Environment Antoinette N. Gibson MGT 501/ Case Assignment #1 Trident University International Abstract Within every environment and business, culture plays a role in many different ways. In my reading I have found that culture is defined as the shared intellectual programming of the human mind which differentiates one group of individuals from another group. It has often been understood that statements about culture do not describeRead MoreUnderstanding Cultural Dimension : Strategy For Globalization Business1596 Words   |  7 Pagesinvolve many people from other countries. Since, the ship moves from one to another country, communicating with people from another country with different cultures is inevitable. Culture was defined by anthropologist as learning and sharing concept, value and belief or can be said as an adaptable system (Lyman, 2008). While, in the wholistic sense, culture can be conceived as the empirical result of manifest in behaviour which already accumulated, transmitted and shared ideas. Learning to manage cultural

Monologue of a Drug Lord - 1143 Words

Monologue of a Drug Lord I know. If you were to see me walking on the street you would never suspect I’m a drug dealer – let alone a drug lord. You know, I’ve always resented that title: drug lord. It makes me seem like a vehement Colombian with an imperial moustache and ostentatious golden rings, not to mention most people assume the worst of you the instant you tell them – even the weed obsessed Rastafarians and the acid infatuated Hipsters don’t respond too well to that particular title. I have to admit, most drug lords esteem the supremacy that comes with the title, and live up to the character as much as they can – but then again most of them actually look like Pablo Escobar. I never have – I mean, look at me, I’m a gawky ginger with glasses; by no means am I threatening enough to have anyone go, â€Å"Don’t mess with that guy†. But as a matter of fact I am a drug lord – and how I came to be – well that’s what set s me apart from others. The first thing you need to know about me is that I grew up on a small shitty farm on the rotten suburbs of Dublin. It isn’t really as bad as I make it sound, I just never enjoyed having to milk the cows before going off to school – not exactly my favorite hobby. The second thing you need to know is that I attended a high school populated primarily by crack heads and stoners. The kind of fucked up high school where every time you walked into class, somebody was doing a line of coke off their binder. So Ive certainly never been ingenuousShow MoreRelatedAnalysis Of The Poem The Sword Of The Morning 1045 Words   |  5 Pagescaused Alayna’s heart to burst because she knew if Arthur was present he would see this assignment through to the bloody end. â€Å"‘The Sword of the Morning’ is coming for us, huh?† The Smiling Knight hummed, thoughtfully, interrupting Alayna’s internal monologue, â€Å"I’d like to have his fancy sword.† Unable to keep her mouth shut any longer after having spent days listening to these criminals belittle the good men of the Kingsguard, Alayna spoke up to defend her friend, â€Å"You are unworthy to even look at suchRead MoreCormac McCarthys No Country for Old Men Essay921 Words   |  4 Pagesdisquieting drama that questions the very foundations of the American Dream. No Country for Old Men, sees Texas Everyman, Llewellyn Moss (Josh Brolin) stumble upon a sachet of money after a Mexican drug shoot-out. His decision to abscond with the cash sets off a vicious chain reaction with Mexican drug lords and American businessmen on his trail whilst disillusioned, lone star Sherriff, Ed Tom Bell (Tommy Lee Jones) attempts to reach and warn Moss of his impending fate. A more sinister force, that hasRead MoreWho Is Dayani Cristal Analysis1451 Words   |  6 Pagesshow the immigrating migrant perspective through his characterization as Yohan. Immediately the perspective shown through Yohan’s gaze depicts the state of urgency when discussing the dangers that will be faced on his journey. The dangers include drug lords, dehydration, exhaustion, and many other situations that many individuals would not partake in. For example, the train that the migrants ride on top of during their travel to the border, is a threatening action because of probability of t hem fallingRead MoreDorothy Parkers Bold and Controversial Legacy and Writing Style1579 Words   |  7 Pagestension within and outside of her work. 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Thus we hear from the wives of famous, and infamous, men such as Mrs Darwin, Pilate’s wife, Mrs Aesop, Queen Herod and FrauRead MoreAnalysis Of Alejandro Irritus Birdman1439 Words   |  6 Pagesorder to reclaim his stardom through higher mediums of performance. However, critics mock Riggin for his efforts on the stage because they believe he’s making a mockery of true artistic talent. Aside from Riggin’s conflicts the film also focuses on his drug recovering daughter, Sam who acts as a voice of reason to him. She tells her father to stop being disillusioned about the past and accept the fact that he’s irrelevant in the modern world due to his hatred for new trends and technology. Both Sam andRead MoreThe Works of Alfred Lord Tennyson1526 Words   |  6 PagesAlfred Lord Tennyson was the most popular British poet of the Victorian Era. He set a precedent for the rest of his time and times to come. His poetry reflected the moral and intellectual values of his time (World Poets 95). 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Ebola Virus Disease Samples for Students †MyAssignmenthelp.com

Question: Discuss about the Ebola Virus Disease. Answer: Ebola virus disease (EVD) or Ebola hemorrhagic fever is a fatal disease transmitted to humans from wild animals and transmitted to human population by human-to-human transmission. The virus was first observed in 1976 in South Sudan and Congo and the re-emergence of the Ebola outbreak in West Africa in 2014-2016 was among the most complex and largest outbreak since 1976. The first symptom of the Ebola virus disease is sudden onset of muscle pain, fever and headache followed by vomiting, kidney and liver impairment, internal and external bleeding (Ebola virus disease, 2017).One of the biggest threats is that sick patients mainly bleed and the blood and body fluids of such individual are very infectious increasing the risk of transmission in other people. As the 2014 Ebola outbreak in Western Africa was regarded as the most severe in history, the World Health Organization declared it as a public health emergency. Considering the high risk of intercontinental transmission of Ebola, it ca n be said that global threat of transmission is huge (Kalra et al. 2014). Several countries have recognized Ebola as public health threat and taken different measures and coordinated action to eliminate the risk of outbreak. To enhance the efficacy in the global and country wise efforts to prevent the Ebola outbreak, the main purpose of this essay is to present a critical literature review on the role of agent, host and environmental factors causing EVD and evaluate the policy response to prevent the epidemic in Australia. As Ebola is communicable disease whose threat has been realized mainly in the period between 2014-2016, all research literature between 2014-2017 is reviewed to understand how difference factors shape patterns of communicable disease like EVD in affected countries and Australia. The first element that needs to be reviewed to understand the threat of Ebola virus disease is the role of agents in its diagnosis and transmission. Ebola virus is the main causative agent of Ebola Hemorrhagic fever and the virus belongs to the family of filoviridae. The virus is found to be fatal both for human and non-human primates resulting in high mortality rates. The virus got its name from a river in Democratic Republic of Congo in Africa where the virus was first discovered in 1976 (Profiles of Ebola, 2017). Research has mainly showed that natural reservoir of Ebola virus is not known, but it is predicted to be a native to Africa. New genomic technologies provided idea regarding the pathogens origin, transmission dynamics and evolution. People were found to be infected by the virus by handling infected primates. Human to human transmission occurred by direct contact with blood, saliva and the excretions of infected person. The chance of nosocomial infection is also a possibility. Variation in patterns in intrahost and interhost has given insight about transmission and epidemiology of the Ebola disease (Gire et al., 2014). Many studies have also been done to identify the main reservoir of Ebola virus. Although specific reservoir has not been clarified however evidence supports fruit bats as one of the reservoir of the virus (Oliva et al., 2013; Dixon Schafer, (2014). Dixon Schafer, (2014) gave detail regarding the modes of transmission of virus and the incubation period of 2-21 days. The first mode of transmission is the contact with infected wildlife and then spreading of the virus through person to person contact. The Ebola virus disease is also transmitted at different stages of the disease event at post mortem by coming in contact with the dead body after funeral preparation. The diagnosis of the disease is mainly done by the ELISA testing and PCR and detection of Ebola virus antibodies confirms the disease. In the context of the reservoir of Ebola virus in Australia, it can be said that till date there is evidence for the presence of Ebolavirus in Australians bats or native animal. No human Ebol a virus disease cases have been found in Australia, however taking control measures to prevent transmission is necessary considering intercontinental risk of transmission (Department of Health, 2017). Apart from the reservoirs or host of Ebola virus, there are certain environmental factors too that influence the spread of communicable diseases like Ebola. The role of environment factors in EVD transmission and outbreak is evident from studies done to evaluate the factors leading to emergence of Ebola in Africa. For instance, Alexander et al., (2015) explained human mediated environmental changes played a major role in the emergence of Ebola virus in outbreak zone. For example, the Guinean forest in Africa is a major biodiversity hotspot, however human encroachment in these areas resulted in directed exposure to infected bats. This eventually created direct transmission pathways to disease outbreak. In terms of major EVD outbreak specifically in West Africa, it can also be said that social conditions like population growth, poverty and poor health infrastructure increase the size of the EVD epidemic. The study regarding EVD outbreaks in Guinea showed that increase in population den sity had a critical impact on human-to-human transmission and environmental degradation (Baize et al., 2014). Hence, it can be said that certain social factors increased the length of exposure to virus and led to the development of many transmission chains which eventually increased the number of EVD cases. In the year 2014, the confirmed and probable case of EVD was found in five countries such as Sierra Leone, Guinea, Liberia, Nigeria and Senegal and it resulted in about 4922 deaths. Considering the severity of the epidemic, it became evident that taking drastic control measures became essential both for Africa and other countries (Bickler, Lizardo De Maio, 2015). The probability of risk and infection is high because only one or two viral particles is needed to infect a person. Bickler, Lizardo De Maio, 2015) also pointed out that different environmental factors influences the physiology and susceptibility of any disease. This could be said because gene expression studies revealed that transcriptomes of peripheral blood leukocytes is differently expressed due to the effect of environmental geography. In recent years, the Niemann-Pick C1 (NPC1) protein, the receptor of Ebola virus was identified and study of NPC1 expression in urban and rural populations in Africa revealed that NPC1 is upregulated in rural population compared to urban population. This indicates that environmental condition has impact on the expression of these genes. These findings may play a key role in understanding the mechanism of infection and taking appropriate control measures. Major countries worldwide are currently striving to prevent the emergence of Ebola. Considering the above explanations regarding the role of environment in contributing the epidemic, it can be said that better understanding of the environmental links to the disease can help countries to effectively fight against Ebola. For example, countries can get idea about the environmental links to transmission by the information regarding the Ebola virus in environment. The glycoprotein is the main mediating force responsible for attachment and infecting the host cell. Ebola virus is an enveloped virus mainly found in animal wastes and excretions and presence of such waste in the environment enables it to persist even outside hosts body (Cedrine et al., 2017). Hence, the main implication from the above finding is that sanitation should be a major emphasis for countries to manage the environment and prevent the transmission of EVD. The long term public health infrastructure needs to be developed so that safe drinking water, sanitation and hygiene conditions are available for all citizens (WASH and Ebola, 2017). Apart from the role of causative agent, reservoirs and environmental factors in Ebola virus transmission, another essential thing that must be a focus of public health attention is the behavior of common citizens. Ebola was a national epidemic crisis for Africa and the interaction of both socio-cultural and environmental factors contributed to certain negative behavioral response by public. A research done to investigate the relationship between spread of EVD, public attentions and communitys response to the epidemic revealed that psychological and socio-cultural factors of individual has adverse impact on the spread of disease. In epidemic zone, adverse effect of socio-cultural factors was realized by the rise in the number of cases of EVD. This finding also points out to a new area of focus for public health department which is to redirect negative psychological and socio-cultural behavior of public to reduce the Ebola outbreak (Sharareh et al., 2016). Many researchers proposed sev eral unique strategies to reduce the transmission rate. Gimm Nichols, (2015) suggested to identify people who are infected or at risk of infection and quarantine the symptomatic individuals. However, the limitation in this strategy is that no information related to change in public behavior has been proposed. Isolation of infected or at risk person can also be a solution to curb the transmission rates, however this may lead counterproductive reactions from the public due to the violation of human right (Calain Poncin, 2015). Another research gave useful evidence regarding the role of fear related behavior in shaping outbreak and increasing the risk of future harm. Fear related behavior of people was found to have an impact on accelerating the rate of Ebola, restricting use of life saving treatment, increasing the risk of psychological distress and making available medical services ineffective. The study of fear related behavior in epidemic zone mainly revealed that due to fear, many families took EVD treatment and care secretly in home instead of going to Ebola treatment centers. This was the driver for the spread of the disease and decreased the chances of survival in such groups. Death in home setting was also the reason for high rate of Ebola virus transmission as no proper protection was taken for while handling beddings, utensils or corpses of affected individuals. Other fear related behavior witnessed in the study included migrating to new settings, avoiding life saving treatment and less availabil ity of health care workers for hazardous duty (Shultz et al., 2016). Hence, many useful lessons can be taken from fear related response of public. To improve the preventive efforts for EVD in the future, countries like Australia can focus on modifying the fear related behaviors by recruiting disaster psychiatrist in the health promotion process. They may help mitigate fear related behavior and come in contact with people at the right point of time to reduce the casualty rate. Based on the limitations and possible ethical implications in taking strategies to improve negative behavior of public in response to the Ebola crisis, it can be said that national government and public health staffs must focus on system dynamics approach to influence peoples perception and response to the outbreak. For example, Australia is also focused on addressing the risk of EVD transmission in their county by means of overseas travel. They can adapt future models for disease prevention by focusing on awareness of public to outbreak preparedness and collaborative taking part to follow disease prevention protocols and minimize the casualty associated with Ebola (Sharareh et al., 2016). The above discussion mainly developed the understanding regarding the different factors that plays a role in transmission of EVD and increasing the risk of diagnosis in certain groups. The next critical step is to evaluate the policy responses implemented so far to curb the epidemic and find out weakness and strengths of those policies. The most significant policy related to outbreak prevention and control was the vaccination policy. Prophylactic vaccination and reaction vaccination strategies were implemented to prevent early epidemic transmissions. A research investigated the role of both these strategies to decide future policies related to vaccination. The review of data in affected countries showed prophylactic vaccination to be more effective in preventing early transmission compared to reactive vaccination. As fear related health behavior studies showed that health care workers avoid working in Ebola cases due to hazardous nature of task, their participation can be increases b y considering long lasting immunity of health care workers by means of prophylactic vaccination campaigns (Coltart, Johnson Whitty, 2015). Hence, effective implementation of prophylactic strategy can provide additional benefits to countries to mitigate the chains of early transmission. In response to the Ebola outbreak, the first priority of the Australian government was to keep Australians safe and secure by increase in screening for Ebola (Department of Health | Ebola, 2017).Screening measures were mainly implemented at airports and seaports to identify passengers form EVD affected countries. They are still monitoring all people entering Australia from West Africa and monitoring all people who return from Ebola affected countries. The main advantage of the screening policy or strategies adapted by Australia was that they made sure to establish a system of monitoring till the 21 day incubation period. They also provided regular notifications to the World Health Organizations Health Regulation Focal point to ensure that people at high risk could be identifies and appropriate protection measures could be taken on time (Department of Health | Downscaling of Ebola border screening measures, 2017). Hence, it can be said that Australian government mainly focuses on airp ort screening measures due to the high risk of intercontinental transmission of Ebola virus. The main advantage of such airport or traveler screening is that it is the best method that directly targets the risk of transmission in other countries just at the entry points. It curtails geographic spread of infections (Gostic, Kucharski Lloyd-Smith, 2015). In addition, the effectiveness of such screening is also dependent on epidemiology and natural history of infection. Another important policy response taken by Australia to curb the Ebola epidemic was to immediately implement the visa suspension policy. The study regarding countries response to WHOs travel recommendation during the 2013-2016 Ebola outbreak gave idea regarding the implementation visa suspension policy by Australia. The Australian Department of Immigration announce temporary suspension of all visa application for citizens belonging to Ebola affected countries and cancellations for all those Australians who were is Ebola affected countries within the 21st day (Rhymer Speare, 2017). Although this was an appropriate response taken by the Australian government to fight against the epidemic, however this move resulted in resentment from countries like Sierra Leone. They also blamed that the visa suspension policy was counterproductive and discriminatory (BBC News, 2017). Australian government has to finally justify their action of suspension by explaining the immediate need for such move . However, despite resentment, it can be rightly said that by taking this measure, Australia was not at all withdrawing support to affected countries. The advantage of this policy implemented by the Australian government was that by implementing these measures, they were reducing all the possible risk of transmission as well as supporting assistance to affected countries. In response to the risk of transmission by travelling to affected countries, the Australian Department of Foreign Affairs and Travel took the step of advising Australians to reconsider their travel plans in Africa. A list of guideline were also prepared for Australian citizen in case they were travelling to Africa and this mainly included consideration about medical evaluation and the step needed if any person returns from affected countries and feel unwell. The Australian government has also developed a national protocol to ensure that public health staffs take immediate steps to respond to suspected or confirmed case of EVD. However, great limitations were found in the risk assessment process implemented in Australia following special guidelines for prevention. Firstly, delays were seen in the transport of specimens and patients to the hospital. The routine laboratory test was associated with many issues due to concern about laboratory safety. Due to these, it can be said intensive monitoring is necessary with special training of health care workers as well as proper education for health care staffs (Gilbert, 2016). Hence, the review of policy responses linked to Ebola makes it clear that certain measures like airport screening was effectives but lack of preparedness were seen in educating public and health care workers and improving their behavior to curb the epidemic. There is a need to take lessons from various environmental factors and other causes leading to epidemic in affected countries and adapt upgraded strategies for community health and well being. The essay mainly summarized the global epidemic crisis caused due to the reemergence of Ebola. The discussion regarding the role of agents, reservoirs, transmission modes and environmental factors associated with the disease mainly gives the implication that the Ebola virus is highly infectious and extensive control measures is needed to curb the epidemic. The review of potential policy response to prevent Ebola outbreak in Australia gave idea about quarantine measures, visa suspension, airport screening and guideline for international travelers implemented in Australia. However, as certain measures were associated with public resentment, there is a need to analyze the fear related behavior of people and find the best strategies that save Australia from human rights issue as well as promote acceptance of the strategy by the common public and other countries. References Alexander, K. A., Sanderson, C. E., Marathe, M., Lewis, B. L., Rivers, C. M., Shaman, J., ... Eubank, S. (2015). What factors might have led to the emergence of Ebola in West Africa?.PLoS neglected tropical diseases,9(6), e0003652. Baize, S., Pannetier, D., Oestereich, L., Rieger, T., Koivogui, L., Magassouba, N. F., ... Tiffany, A. (2014). Emergence of Zaire Ebola virus disease in Guinea.New England Journal of Medicine,371(15), 1418-1425. BBC News. (2017). Australia's Ebola visa ban condemned. Retrieved 21 October 2017, from https://www.bbc.com/news/world-africa-29809863 Bickler, S. W., Lizardo, R. E., De Maio, A. (2015). The transition from a rural to an urban environment alters expression of the human Ebola virus receptor Neiman-Pick C1: implications for the current epidemic in West Africa.Cell Stress and Chaperones,20(2), 203-206. Calain, P., Poncin, M. (2015). Reaching out to Ebola victims: Coercion, persuasion or an appeal for self-sacrifice?.Social Science Medicine,147, 126-133. Cedrine, V. (2017).Role of Environment in the Spread of Ebola Virus Disease (EVD).Globetrotter. Retrieved 21 October 2017, from https://liveyounglovelife.wordpress.com/2014/10/04/role-of-environment-in-the-spread-of-ebola-virus-disease-evd/ Coltart, C. E., Johnson, A. M., Whitty, C. J. (2015). Role of healthcare workers in early epidemic spread of Ebola: policy implications of prophylactic compared to reactive vaccination policy in outbreak prevention and control.BMC medicine,13(1), 271. Department of Health | Downscaling of Ebola border screening measures. (2017).Health.gov.au. Retrieved 21 October 2017, from https://www.health.gov.au/internet/main/publishing.nsf/Content/ohp-ebola-protect-measures-update.htm Department of Health | Ebola. (2017).Health.gov.au. Retrieved 21 October 2017, from https://www.health.gov.au/internet/main/publishing.nsf/Content/ohp-ebola.htm Department of Health | Ebolavirus disease (EVD) outbreaks in West Africa - Important Information for Travellers, Patients and Consumers. (2017).Health.gov.au. Retrieved 20 October 2017, from https://www.health.gov.au/internet/main/publishing.nsf/content/ohp-ebola-info-patients.htm Dixon, M. G., Schafer, I. J. (2014). Ebola viral disease outbreakWest Africa, 2014.MMWR Morb Mortal Wkly Rep,63(25), 548-51. Ebola virus disease. (2017).World Health Organization. Retrieved 20 October 2017, from https://www.who.int/mediacentre/factsheets/fs103/en/ Gilbert, G. L. (2016). Australia's response to Ebola Virus disease in West Africa, 2014-15.Public health research practice,26(5). Gimm, G., Nichols, L. M. (2015). Ebola crisis of 2014: Are current strategies enough to meet the long-run challenges ahead?.American journal of public health,105(5), e8-e10. Gire, S. K., Goba, A., Andersen, K. G., Sealfon, R. S., Park, D. J., Kanneh, L., ... Wohl, S. (2014). Genomic surveillance elucidates Ebola virus origin and transmission during the 2014 outbreak.science,345(6202), 1369-1372. Gostic, K. M., Kucharski, A. J., Lloyd-Smith, J. O. (2015). Effectiveness of traveller screening for emerging pathogens is shaped by epidemiology and natural history of infection.Elife,4, e05564. Kalra, S., Kelkar, D., Galwankar, S. C., Papadimos, T. J., Stawicki, S. P., Arquilla, B., ... Jahre, J. A. (2014). The emergence of Ebola as a global health security threat: from lessons learnedto coordinated multilateral containment efforts.Journal of global infectious diseases,6(4), 164. Olival, K. J., Islam, A., Yu, M., Anthony, S. J., Epstein, J. H., Khan, S. A., ... Luby, S. P. (2013). Ebola virus antibodies in fruit bats, Bangladesh.Emerging infectious diseases,19(2), 270. Profiles of Ebola. (2017).Web.stanford.edu. Retrieved 20 October 2017, from https://web.stanford.edu/group/virus/filo/2005/profiles.html Rhymer, W., Speare, R. (2017). Countries response to WHOs travel recommendations during the 20132016 Ebola outbreak.Bulletin of the World Health Organization,95(1), 10. Sharareh, N., Sabounchi, N. S., Sayama, H., MacDonald, R. (2016). The Ebola Crisis and the Corresponding Public Behavior: A System Dynamics Approach.PLoS currents,8. Shultz, J. M., Cooper, J. L., Baingana, F., Oquendo, M. A., Espinel, Z., Althouse, B. M., ... Mazurik, L. (2016). The role of fear-related behaviors in the 20132016 West Africa Ebola virus disease outbreak.Current psychiatry reports,18(11), 104. WASH and Ebola |. (2017).Washadvocates.org. Retrieved 21 October 2017, from https://www.washadvocates.org/learn/wash-and-ebola/

The Renaissance era of literature Analysis Essay Example For Students

The Renaissance era of literature Analysis Essay The Renaissance era of literature The Renaissance era embraces the period between 14th and 16th centuries. The term Renaissance itself means the rebirth what in some respect is referred to the rebirth from the obscurity of middle Ages and is originated from a French word. This period has influenced all of branches of human life including religion, philosophy, politics, music, science and literature. Taking into consideration the Renaissance literature it is to be mentioned that there are generally three periods of its development. We will write a custom essay on The Renaissance era of literature Analysis specifically for you for only $16.38 $13.9/page Order now These are Early Renaissance (14th century), High Renaissance (1 5th 16th century) and Late Renaissance (16th century). The Renaissance era in literature begun from the well-known Dante Aligners The Divine Comedy. The more important writers of the Renaissance were William Shakespeare, Thomas More, Florentine Vocation, Christopher Marlowe, Ben Johnson, Miguel De Cervantes, Francesco Patriarch and Niccole Machiavelli. In theirs works the authors referred to the ideals reflected in ancient civilizations like Roman or Greek. They incorporated the classical style into their own works. Religious works, lyric poetry, and drama were here major types of literature in the Renaissance era. This period is characterized by the emergence of new genre of short story. During the Renaissance great changes in world literature have occurred. The first and the most considerable one was the break with the Latin language in the literature. The writers started to write in national languages. The introduction of movable-type printing press in the 1 5th century stimulated great development of literature as well as eliminated the use of manuscripts. Comparing with previous era, books became cheaper and people in order to read a book did not have to know Latin anymore; thus, the books became more affordable in the Renaissance. The Renaissance generally and its literature particularly not only gave the brilliant group of outstanding authors to the world, but actually altered the course of the history as well as the literature. Britton , J. (2006). The Renaissance: A very short introduction. New York, NY: Oxford University Press. Lewis C. (1980). Studies in Medieval and Renaissance Literature. United Kingdom, I-J: Cambridge University Press. (Lewis, 1980)

Puritanism essays

Puritanism essays The discovery of the New World by Christopher Columbus brought many changes through out the European continent. Many nations seized the opportunity in hopes of improving their economies and expanding their territory through out the Americas. For the English in particular, it led to settlement and eventually colonization of much of the Eastern American coast. From the time of settlement, New England and the Chesapeake, both colonies of English origin had developed rather differently and had formed distinct societies by 1700. The variations in development of these colonies occurred because of the differences in the religious ideals and social structure. The Puritans, one of the first group settlers in New England, strived to create a society that was based on their religion. They tried to lead useful and hard-working lives and attributed all their successes to God. Through the religious ideals, the clergy and the government were intertwined and worked with each other to maintain the piety and the creation of a close-knit Christian society (Doc. A). This society was based so much on religion that it also helped resolve many problems that would occur. Many economical problems of the time were solved by assessing the morality of it according to Christian ideals (Doc. E). The Christian religion was so important that no other religion was allowed to practice in New England. People of different views on religion than the Puritans were asked to conform or leave the area. The Chesapeake settlers, however, were the least concerned with establishing a society that emphasized religious ideals. They were very secular and were primarily conce rned with economical gain. For example, in Maryland the Calverts allowed all Christian people to practice the faith, regardless of denomination. The reason for this was more economical than religious: to attract settlers to occupy land, therefore increasing profits. Many of the problems that rose due to eithe...

Loanwords From French, German, Latin, and Spanish

Loanwords From French, German, Latin, and Spanish On the eve of the First World War, an editorial in the Berlin Deutsche Tageszeitung argued that the German language, coming direct from the hand of God, should be imposed on men of all colors and nationalities. The alternative, the newspaper said, was unthinkable: Should the English language be victorious and become the world language the culture of mankind will stand before a closed door and the death knell will sound for civilization. . . .English, the bastard tongue of the canting island pirates, must be swept from the place it has usurped and forced back into the remotest corners of Britain until it has returned to its original elements of an insignificant pirate dialect.(quoted by James William White in A Primer of the War for Americans. John C. Winston Company, 1914) This sabre-rattling reference to English as the bastard tongue was hardly original. Three centuries earlier, the headmaster of St. Pauls School in London, Alexander Gil, wrote that since the time of Chaucer the English language had been defiled and corrupted by the importation of Latin and French words: [T]oday we are, for the most part, Englishmen not speaking English and not understood by English ears. Nor are we satisfied with having begotten this illegitimate progeny, nourished this monster, but we have exiled that which was legitimateour birthrightpleasant in expression, and acknowledged by our forefathers. O cruel country!(from Logonomia Anglica, 1619, quoted by Seth Lerer in Inventing English: A Portable History of the Language. Columbia University Press, 2007) Not everyone agreed. Thomas De Quincey, for example, regarded such efforts to malign the English language as the blindest of human follies: The peculiar, and without exaggeration we may say the providential, felicity of the English language has been made its capital reproachthat, whilst yet ductile and capable of new impressions, it received a fresh and large infusion of alien wealth. It is, say the imbecile, a bastard language, a hybrid language, and so forth. . . . It is time to have done with these follies. Let us open our eyes to our own advantages.(The English Language, Blackwoods Edinburgh Magazine, April 1839) In our own time, as suggested by the title of John McWhorters recently published linguistic history*, were more likely to boast about our magnificent bastard tongue. English has unashamedly borrowed words from more than 300 other languages, and (to shift metaphors) theres no sign that it plans to close its lexical borders any time soon. French Loan Words Over the years, the English language has borrowed a great number of French words and expressions. Some of this vocabulary has been so completely absorbed by English that speakers might not realize its origins. Other words and expressions have retained their Frenchnessa certain je ne sais quoi which speakers tend to be much more aware of (although this awareness does not usually extend to actually pronouncing the word in French).   German Loan Words in English English has borrowed many words from German. Some of those words have become a natural part of everyday English vocabulary (angst, kindergarten, sauerkraut), while others are primarily intellectual, literary, scientific (Waldsterben, Weltanschauung, Zeitgeist), or used in special areas, such as gestalt in psychology, or aufeis and loess in geology. Some of these German words are used in English because there is no true English equivalent: gemà ¼tlich, schadenfreude. Latin Words and Expressions in English Just because our English language doesnt come from Latin doesnt mean all our words have a Germanic origin. Clearly, some words and expressions are Latin, like ad hoc. Others, e.g., habitat, circulate so freely that were not aware theyre Latin. Some came into English when Francophone Normans invaded Britain in 1066. Others, borrowed from Latin, have been modified. Spanish Words Become Our Own Many Spanish loanwords have entered the English vocabulary. As noted, some of them were adopted into the Spanish language from elsewhere before they were passed on to English. Although most of them retain the spelling and even (more or less) the pronunciation of Spanish, they are all recognized as English words by at least one reference source.

Business Studies Essay Example | Topics and Well Written Essays - 250 words

Business Studies - Essay Example Teamwork, time management, personal organization, among others are examples of transferable skills. These activities may be a particular initiative in school, corporate leadership, volunteerism, supervisor ship, among others. A good work skill needed in my business career may include change in managerial technique and adoption of information technology in business management. A transferable skill in my business career would be ability to communicate effectively with managers and subordinates at workplace. Transferrable skills such as effective communication may be used professionally when communicating with customers. Transferrable skills are crucial for success in today’s world where competition is high and establishing professional niche is challenging. In addition, these skills are good as they are applicable from job to job. It is worthwhile noting that job related skills are unique (Â  Rothwell 323). More importantly, work related skills are unique to a particular work environment. However, it is imperative to integrate job related and work content skills in order to achieve more synergistic approach to

Global Company and Diversity and the Bottom Line Essay

Global Company and Diversity and the Bottom Line - Essay Example A concept of purpose and a sense of direction strengthen an organization’s ability to survive in changing circumstances and environment. In organizations, large numbers of people congregate under one roof in a joint pursuit of purpose. The organization then sets itself up to harness the creativity of the people for maximum effectiveness. A primary business objective is being profitable, and managers must explain and justify business performance and decisions in light of this objective (Toulmin, Rieke, & Janik, 1984). In this regard, there have been several studies which support that managing diversity in organizations contribute to profitability. diverse business situations will undoubtedly have effects on both the corporate bottom line and on one’s own career prospects†. It is in this regard that this essay is written primarily to evaluate theories and concepts surrounding diversity in organizations in terms of its effect or contribution to the corporate bottom line. Specifically, this paper aims to answer the following questions: (1) what specific aspects make an organization diverse? (2) What value does a diverse, versus a homogenous, organizational culture have to the bottom line? (3) What value does a diverse workforce offer individual workers? And finally, (4) what organizational policies and procedures need to be in place to create and support a diverse workforce? DiTomaso (1999) revealed that there are several factors which influence diversity in organizations, to wit: â€Å"(a) the changing demographic structure of the U.S., (b) the increased importance of globalization to profits and long-term survival in many companies, and (c) changes in the structure of how work gets done†. An organization, being composed of different people should take into account the following diversity attributes: race, ethnicity, gender, class, sexual orientation, physical abilities, age and generation, region, industry, occupation, function,

Cats Are Better Then Dogs Essay Example for Free

Cats Are Better Then Dogs Essay All of my childhood, I grew up with dogs.† A dog is man’s best friend.† That common saying may contain some truth, but dogs are not the only animal friend companionship people enjoy. For many people including myself a cat is their best friend. It wasn’t until I got my first cat that I realized how much better of a pet they are then dogs. Despite what dog lovers may believe, cats make excellent house pets as they are good companions, they are more civilized, and they are much easier to care for. First of all, many people enjoy the companionship of cats. Many cats are really affectionate. They will snuggle up and beg to be petted or scratch under their chin; as a result the cat will instantly start purring. Who can resist a purring cat? If they are not feeling affectionate cats are generally quite playful. They love to chase balls and feathers, or just about anything that dangles from a string. They especially enjoy playing when their owners are involved with game. Not to mention, cats are so much more independent. They can disappear for hours, having their own little adventures, and then pop up again just when you least expect it. Its like running into a long-lost friend on the street, but in your house. Also, it has been said that cats cannot be trained. I have a personally found this false and found that using rewards and punishments just like with a dog; in fact, a cat also can be trained to avoid unwanted behavior or perform tricks. Cats can and will even play fetch! Next, cats are civilized members of the household. Unlike dogs, cats do not bark or make other loud noises. I have never once heard of neighbors complaining about my cat’s loud meows; in fact, most cats dont even meow very often. They do not feel a need to share their opinions with everyone around them they keep quit and do not bother with meowing at strangers. If a friend or relative enters your house your cat will keep to himself. They generally tend to lead a quiet existence. The only time cats tend to make noise is when they need to be feed or watered. For example, if a dog is hungry he will not let you know he simply expects the owner to remember and if the owner accidentally forgets the dog will go hungry. Cats, on the other hand, will meow and purr constantly until their owner finally has enough and remembers that they have to feed their cat. Cats also dont often have accidents or if any. Mother cats train their kittens to use the litter box, and most cats will use it without fail from that time on. Even stray cats usually understand the concept when shown the box and will use it regularly. Cats do have claws and have been known to claw furniture; however, this is preventable with a scratch post, a scratch pad, or last resort the declawing of the cat. With these actions of owner the furniture will be left alone. Finally, one of the most attractive features of cats as house pets is their ease of care. Cats dont need anyone to get up in the middle of the night or in the wee hours of the morning to walk them. With a cat, owners have no need to leave their warm beds in 12 degree weather or heavy rain storms to take the cat for a walk and they do their business in the litter box. Owners find a great conveyance to cleaning the litter box as it is a quick, painless procedure. Cats also take care of their own grooming. Bathing a cat is almost never necessary because under ordinary circumstances cats clean themselves. Cats do not require baths due to the fact that cats clean themselves. For example, let’s say an individual has a busy day and when they come home and notice their dog smells horrific however they do not have time to bathe the dog so the individual is stuck with a smelly dog all day running around their house. Cats will simply lick themselves clean and do not do much to get smelly. Cats are more particular about personal cleanliness than what a lot of people are. In addition, cats can be left home alone for a few hours without fear of a stinky present on the expensive rug, or leave a puddle pee in the hallway. Unlike some pets (Dogs), most cats will not destroy the furnishings, or rip up the trash when left alone. They are content to go about their usual activities until their owners return. I could go on all day about how great cats are and anyone with sense can see that theyre simply the better pet, hands down. So, in conclusion, cats are clearly low maintenance, very civilized companions and self dependent. People who have small living quarters or less time for pet care should appreciate these characteristics of cats. However, many people who have plenty of space and time still opt to have a cat because they love the cat personality. In many ways, cats are the ideal house pet.

Free College Admissions Essays: Human Resources Management :: College Admissions Essays

I am Committed to Human Resources Management The decision for me to become an industrial relations major was not really my own, I have to admit. My uncle, a human resource manager with Welch-Allyn, spent the majority of every holiday gathering throughout my senior year of high school trying to dissuade me from becoming a business major. He would tell me, "This is a rare undergraduate degree and a growing field." Then he would frighten me by saying, "We have very similar personalities, so you would be a fantastic H.R. manager." Eventually he convinced me that it was my best option. And I haven't regretted it. Although I credit my uncle with inspiring my initial decision, my constantly growing interest in this field and desire to continue my education has grown from two sources: the Industrial Relations faculty at LeMoyne and my vocation as a martial arts instructor for almost five years. From my professors, I have learned the practical side of my intended profession: the multitude of laws protecting worker's rights in the workplace, procedures for collective bargaining and arbitration, and how compensation systems function. My job, on the other hand, has helped me acquire the "people" skills that are crucial to being an effective H.R. manager. In the course of a normal workday, I must communicate with a diverse group of people ranging in age from three to seventy-two years old. Each student has unique needs and goals that I must identify and pay attention to. I must constantly evaluate students and give them constructive feedback, walking that fine line between support and criticism. At t he same time, I delegate tasks to the less senior instructors and class helpers, while helping them improve their teaching skills. It is challenging and constantly educational. These two sources, my professors and my job, have succeeded in transforming a disinterested college freshman into a senior who has a focused career path. My ultimate career goal is to be a general human resource manager or recruiter for a high-tech or pharmaceutical company. These are industries in which I foresee great potential for growth in the future. I enjoy every aspect of my major, and I look forward to the variety of tasks and obstacles I will face as an H.R. manager. The prospect of interacting with people on a daily basis appeals to me immensely in a job.

Speech on Sleep

According to the research of Dr. James B. Maas, 40% of Americans (100 million people) are moderately to severely sleep-deprived! High school and college students are among the most sleep deprived people in our population. 60% are sleepy during the day and 30% fall asleep in class at least once a week. The average person needs at least seven to nine hours of sleep every night but Many people do not get the sleep they need because their schedules don’t allow adequate time for it and they do not know the negative effects lack of sleep can have on their health and functioning. Today I’m going to inform you on the effects lack of sleep has on our body such as depression, premature skin aging, and Obesity. Shown in a 1997 study by researchers at the University of Pennsylvania, people who slept less than five hours a night for seven nights felt stressed, sad, and mentally exhausted. Over time, lack of sleep can contribute to the symptoms of depression because Depression results from serotonin imbalance, which regulates mood and sleep. Next I mentioned premature skin aging. When you don’t get enough sleep, your body releases more of the stress hormone called cortisol. In excess amounts, cortisol can break down skin collagen, the protein that keeps skin smooth and elastic, hence premature wrinkles occur with in the skin. Last but not least, weight gain. Lack of sleep increases hunger and appetite. According to a 2004 study by Phil Berman and colleagues, people who sleep less than six hours a day were almost 30 percent more likely to become obese than those who slept seven to nine hours. Not only does sleep loss appear to stimulate appetite, but it stimulates cravings for high-fat and high-carbohydrate foods. To conclude, sleep is a very important key factor to our daily performance. Lack of sleep leads to unwanted conditions like I mentioned depression, premature skin aging, and excessive obesity. Although we all have very busy schedules, there is no way that everyone in this room cant dedicate 7 to 9 hours out of the 24 hours there is in a day to sleep.

Psa 200

Auditing and Assurance Standards Council Philippine Standard on Auditing 330 (Redrafted) THE AUDITOR’S RESPONSES TO ASSESSED RISKS PSA 330 (Redrafted) PHILIPPINE STANDARD ON AUDITING 330 (REDRAFTED) THE AUDITOR’S RESPONSES TO ASSESSED RISKS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this PSA†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Effective Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Objective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Definitions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ RequirementsOverall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1 2 3 4 5 6-24 25 26-28 29-31 Application and Other Explanatory M aterial Overall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A1-A3 Audit Procedures Responsive to the Assessed Risks of Material Misstatement the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.A4-A54 Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ A55 Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A56-A58 Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. A59 Acknowledgment Philippine Standard on Auditing (PSA) 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks† should be read in the context of the â€Å"Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,† which sets out the authority of PSAs. 2 PSA 330 (Redrafted) IntroductionScope of this PSA 1. This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with PSA 315, â€Å"Identifying and Assessing Risks of Material Misstatement Through Understanding the Entity and Its Environment† in a financial statement audit. Effective Date 2. This PSA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Objective 3.The objective of the auditor is to obtain sufficient appropriate audit evidence about the assessed risks of material misstatement, through designing and implementing appropriate responses to those risks. Definitions 4. For purposes of the PSAs, the following terms hav e the meanings attributed below: (a) Substantive procedure – An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise: (i) Tests of details (of classes of transactions, account balances, and disclosures), and ii) Substantive analytical procedures. (b) Test of controls – An audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level. Requirements Overall Responses 5. The auditor shall design and implement overall responses to address the assessed risks of material misstatement at the financial statement level. (Ref: Para. A1-A3) 3 PSA 330 (Redrafted) Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level 6.The auditor shall design and perform further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level. (Ref: Para. A4-A8) 7. In designing the further audit procedures to be performed, the auditor shall: (a) Consider the reasons for the assessment given to the risk of material misstatement at the assertion level for each class of transactions, account balance, and disclosure, including: (i) The likelihood of material misstatement due to the particular characteristics of the relevant class of transactions, account balance, or disclosure (i. . , the inherent risk); and (ii) Whether the risk assessment takes account of relevant controls (i. e. , the control risk), thereby requiring the auditor to obtain audit evidence to determine whether the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); and (Ref: Para. A9-A18) (b) Obtain more persuasive audit evidence the higher the auditor’s assessment of risk. (Ref: P ara. A19) Tests of Controls 8.The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when: (a) The auditor’s assessment of risks of material misstatement at the assertion level includes an expectation that the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); or (b) Substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. Ref: Para. A20-A24) 9. In designing and performing tests of controls, the auditor shall obtain more persuasive audit evidence the greater the reliance the auditor places on the effectiveness of a control. (Ref: Para. A25) 4 PSA 330 (Redrafted) Nature and Extent of Tests of Controls 10. In designing and performing tests of controls, the auditor shall: (a) Perform other audit procedures in combination with inquiry to obtain audit evidence about the operating effectiveness of the controls, including: (i) How the controls were applied at relevant times during the period under audit. ii) The consistency with which they were applied. (iii) By whom or by what means they were applied. (Ref: Para. A26-29) (b) Determine whether the controls to be tested depend upon other controls (indirect controls), and if so, whether it is necessary to obtain audit evidence supporting the effective operation of those indirect controls. (Ref: Para. A3031) Timing of Tests of Controls 11. The auditor shall test controls for the particular time, or throughout the period, for which the auditor intends to rely on those controls, subject to aragraphs 12 and 15 below, in order to provide an appropriate basis for the auditor’s intended reliance. (Ref: Para. A32) Using audit evidence obtained during an interim period 12. When the auditor obtains audit evidence about the operatin g effectiveness of controls during an interim period, the auditor shall: (a) Obtain audit evidence about significant changes to those controls subsequent to the interim period; and (b) Determine the additional audit evidence to be obtained for the remaining period. (Ref: Para.A33-A34) Using audit evidence obtained in previous audits 13. In determining whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits, and, if so, the length of the time period that may elapse before retesting a control, the auditor shall consider the following: 5 PSA 330 (Redrafted) (a) The effectiveness of other elements of internal control, including the control environment, the entity’s monitoring of controls, and the entity’s risk assessment process; b) The risks arising from the characteristics of the control, including whether it is manual or automated; (c) The effectiveness of general IT-controls; (d) The effectiveness of the control and its application by the entity, including the nature and extent of deviations in the application of the control noted in previous audits, and whether there have been personnel changes that significantly affect the application of the control; (e) Whether the lack of a change in a particular control poses a risk due to changing circumstances; and f) The risks of material misstatement and the extent of reliance on the control. (Ref: Para. A35) 14. If the auditor plans to use audit evidence from a previous audit about the operating effectiveness of specific controls, the auditor shall establish the continuing relevance of that evidence by obtaining audit evidence about whether significant changes in those controls have occurred subsequent to the previous audit. The auditor shall obtain this evidence by performing inquiry combined with observation or inspection, to confirm the understanding of those specific controls, and: a) If there have been changes that affect the continu ing relevance of the audit evidence from the previous audit, the auditor shall test the controls in the current audit. (Ref: Para. A36) (b) If there have not been such changes, the auditor shall test the controls at least once in every third audit, and shall test some controls each audit to avoid the possibility of testing all the controls on which the auditor intends to rely in a single audit period with no testing of controls in the subsequent two audit periods. (Ref: Para. A37-39) Controls over significant risks 15.When the auditor plans to rely on controls over a risk the auditor has determined to be a significant risk, the auditor shall test those controls in the current period. 6 PSA 330 (Redrafted) Evaluating the Operating Effectiveness of Controls 16. When evaluating the operating effectiveness of relevant controls, the auditor shall evaluate whether misstatements that have been detected by substantive procedures indicate that controls are not operating effectively. The abse nce of misstatements detected by substantive procedures, however, does not provide audit evidence that controls related to the assertion being tested are effective. Ref: Para. A40) 17. When deviations from controls upon which the auditor intends to rely are detected, the auditor shall make specific inquiries to understand these matters and their potential consequences, and shall determine whether: (a) The tests of controls that have been performed provide an appropriate basis for reliance on the controls; (b) Additional tests of controls are necessary; or (c) The potential risks of misstatement need to be addressed using substantive procedures. (Ref: Para. A41) 18.The auditor shall evaluate whether, on the basis of the audit work performed, the auditor has identified a material weakness in the operating effectiveness of controls. 19. The auditor shall communicate material weaknesses in internal control identified during the audit on a timely basis to management at an appropriate lev el of responsibility and, as required by PSA 260 (Revised), â€Å"Communication with Those Charged with Governance,† 1 with those charged with governance (unless all of those charged with governance are involved in managing the entity). Substantive Procedures 0. Irrespective of the assessed risks of material misstatement, the auditor shall design and perform substantive procedures for each material class of transactions, account balance, and disclosure. (Ref: Para. A42-A47) Substantive Procedures Related to the Financial Statement Closing Process 21. The auditor’s substantive procedures shall include the following audit procedures related to the financial statement closing process: (a) Agreeing or reconciling the financial statements with the underlying accounting records; and 1 Close off document approved May 2006. 7PSA 330 (Redrafted) (b) Examining material journal entries and other adjustments made during the course of preparing the financial statements. (Ref: Para. A48) Substantive Procedures Responsive to Significant Risks 22. When the auditor has determined that an assessed risk of material misstatement at the assertion level is a significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a significant risk consists only of substantive procedures, those procedures shall include tests of details. Ref: Para. A49) Timing of Substantive Procedures 23. When substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing: (a) Substantive procedures, combined with tests of controls for the intervening period; or (b) If the auditor determines that it is sufficient, further substantive procedures only, that provide a reasonable basis for extending the audit conclusions from the interim date to the period end. (Ref: Para. A51-A53) 24.If misstatements that the auditor did not expect when assessing the risks of material missta tement are detected at an interim date, the auditor shall evaluate whether the related assessment of risk and the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified. (Ref: Para. A54) Adequacy of Presentation and Disclosure 25. The auditor shall perform audit procedures to evaluate whether the overall presentation of the financial statements, including the related disclosures, is in accordance with the applicable financial reporting framework. Ref: Para. A55) Evaluating the Sufficiency and Appropriateness of Audit Evidence 26. Based on the audit procedures performed and the audit evidence obtained, the auditor shall evaluate before the conclusion of the audit whether the assessments of the risks of material misstatement at the assertion level remain appropriate. (Ref: Para. A56-57) 27. The auditor shall conclude whether sufficient appropriate audit evidence has been obtained. In forming an opinion, the auditor shall consider all elevant audit evidence, regardless of whether it appears to corroborate or to contradict the assertions in the financial statements. (Ref: Para. A58) 8 PSA 330 (Redrafted) 28. If the auditor has not obtained sufficient appropriate audit evidence as to a material financial statement assertion, the auditor shall attempt to obtain further audit evidence. If the auditor is unable to obtain sufficient appropriate audit evidence, the auditor shall express a qualified opinion or a disclaimer of opinion. Documentation 29. The auditor shall document: a) The overall responses to address the assessed risks of material misstatement at the financial statement level, and the nature, timing, and extent of the further audit procedures performed; (b) The linkage of those procedures with the assessed risks at the assertion level; and (c) The results of the audit procedures, including the conclusions where these are not otherwise clear. (Ref: Para. A59) 30. If the auditor plans to use audit eviden ce about the operating effectiveness of controls obtained in previous audits, the auditor shall document the conclusions reached about relying on such controls that were tested in a previous audit. 1. The auditors’ documentation shall demonstrate that the financial statements agree or reconcile with the underlying accounting records. *** Application and Other Explanatory Material Overall Responses (Ref: Para. 5) A1. Overall responses to address the assessed risks of material misstatement at the financial statement level may include: †¢ Emphasizing to the audit team the need to maintain professional skepticism. †¢ Assigning more experienced staff or those with special skills or using experts. †¢ Providing more supervision. †¢Incorporating additional elements of unpredictability in the selection of further audit procedures to be performed. 9 PSA 330 (Redrafted) †¢ A2. Making general changes to the nature, timing, or extent of audit procedures, for examp le: performing substantive procedures at the period end instead of at an interim date; or modifying the nature of audit procedures to obtain more persuasive audit evidence. The assessment of the risks of material misstatement at the financial statement level, and thereby the auditor’s overall responses, is affected by the auditor’s understanding of the control environment.An effective control environment may allow the auditor to have more confidence in internal control and the reliability of audit evidence generated internally within the entity and thus, for example, allow the auditor to conduct some audit procedures at an interim date rather than at the period end. Weaknesses in the control environment, however, have the opposite effect; for example, the auditor may respond to an ineffective control environment by: †¢ †¢ Obtaining more extensive audit evidence from substantive procedures. †¢ A3.Conducting more audit procedures as of the period end rathe r than at an interim date. Increasing the number of locations to be included in the audit scope. Such considerations, therefore, have a significant bearing on the auditor’s general approach, for example, an emphasis on substantive procedures (substantive approach), or an approach that uses tests of controls as well as substantive procedures (combined approach). Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level The Nature, Timing, and Extent of Further Audit Procedures (Ref: Para. 6) A4.The auditor’s assessment of the identified risks at the assertion level provides a basis for considering the appropriate audit approach for designing and performing further audit procedures. For example, (as appropriate and notwithstanding the requirements of this PSA)2, the auditor may determine that: (a) Only by performing tests of controls may the auditor achieve an effective response to the assessed risk of material misstatement for a p articular assertion; (b) Performing only substantive procedures is appropriate for particular assertions and, therefore, the auditor excludes the effect of controls from the relevant risk assessment.This may be because the auditor’s risk assessment procedures 2 For example, as required by paragraph 20, irrespective of the approach selected, the auditor designs and performs substantive procedures for each significant class of transactions, account balance, and disclosure. 10 PSA 330 (Redrafted) have not identified any effective controls relevant to the assertion, or because testing controls would be inefficient and therefore the auditor does not intend to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures; or c) A combined approach using both tests of controls and substantive procedures is an effective approach. A5. The nature of an audit procedure refers to its purpose (i. e. , test of controls or substantive procedure) and its type (i. e. , inspection, observation, inquiry, confirmation, recalculation, reperformance, or analytical procedure). The nature of the audit procedures is of most importance in responding to the assessed risks. A6. Timing of an audit procedure refers to when it is performed, or the period or date to which the audit evidence applies.A7. Extent of an audit procedure refers to the quantity to be performed, for example, a sample size or the number of observations of a control activity. A8. Designing and performing further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level provides a clear linkage between the auditors’ further audit procedures and the risk assessment. Responding to the Assessed Risks at the Assertion Level (Ref: Para. 7(a)) NatureA9. The auditor’s assessed risks may affect both the types of audit procedures to be performed and their comb ination. For example, when an assessed risk is high, the auditor may confirm the completeness of the terms of a contract with the counterparty, in addition to inspecting the document. Further, certain audit procedures may be more appropriate for some assertions than others. For example, in relation to revenue, tests of controls may be most responsive to the assessed risk of misstatement of the completeness ssertion, whereas substantive procedures may be most responsive to the assessed risk of misstatement of the occurrence assertion. A10. The reasons for the assessment given to a risk are relevant in determining the nature of audit procedures. For example, if an assessed risk is lower because of the particular characteristics of a class of transactions without consideration of the related controls, then the auditor may determine that substantive analytical procedures alone provide sufficient appropriate audit evidence.On the other hand, if the assessed risk is lower because of inter nal controls, and the auditor intends to base the substantive procedures on that low assessment, then the auditor performs tests of those controls, as required by paragraph 8(a). This may be the case, for 11 PSA 330 (Redrafted) example, for a class of transactions of reasonably uniform, non-complex characteristics that are routinely processed and controlled by the entity’s information system. Timing A11.The auditor may perform tests of controls or substantive procedures at an interim date or at the period end. The higher the risk of material misstatement, the more likely it is that the auditor may decide it is more effective to perform substantive procedures nearer to, or at, the period end rather than at an earlier date, or to perform audit procedures unannounced or at unpredictable times (for example, performing audit procedures at selected locations on an unannounced basis). This is particularly relevant when considering the response to the risks of fraud.For example, the auditor may conclude that, when the risks of intentional misstatement or manipulation have been identified, audit procedures to extend audit conclusions from interim date to the period end would not be effective. A12. On the other hand, performing audit procedures before the period end may assist the auditor in identifying significant matters at an early stage of the audit, and consequently resolving them with the assistance of management or developing an effective audit approach to address such matters. A13. In addition, certain audit procedures can be performed only at or after the period end, for example: †¢ †¢Examining adjustments made during the course of preparing the financial statements; and †¢ A14. Agreeing the financial statements to the accounting records; Procedures to respond to a risk that, at the period end, the entity may have entered into improper sales contracts, or transactions may not have been finalized. Further relevant factors that influence the auditor’s consideration of when to perform audit procedures include the following: †¢ The control environment. †¢ When relevant information is available (for example, electronic files may subsequently be overwritten, or procedures to be observed may occur only at certain times). The nature of the risk (for example, if there is a risk of inflated revenues to meet earnings expectations by subsequent creation of false sales agreements, 12 PSA 330 (Redrafted) the auditor may wish to examine contracts available on the date of the period end). †¢ The period or date to which the audit evidence relates. Extent A15. The extent of an audit procedure judged necessary is determined after considering the materiality, the assessed risk, and the degree of assurance the auditor plans to obtain.When a single purpose is met by a combination of procedures, the extent of each procedure is considered separately. In general, the extent of audit procedures increases as the risk of m aterial misstatement increases. For example, in response to the assessed risk of material misstatement due to fraud, increasing sample sizes or performing substantive analytical procedures at a more detailed level may be appropriate. However, increasing the extent of an audit procedure is effective only if the audit procedure itself is relevant to the specific risk.A16. The use of computer-assisted audit techniques (CAATs) may enable more extensive testing of electronic transactions and account files, which may be useful when the auditor decides to modify the extent of testing, for example, in responding to the risks of material misstatement due to fraud. Such techniques can be used to select sample transactions from key electronic files, to sort transactions with specific characteristics, or to test an entire population instead of a sample. Considerations specific to public sector entities A17.For the audits of public sector entities, the audit mandate and any other special auditin g requirements may affect the auditor’s consideration of the nature, timing and extent of further audit procedures. Considerations specific to smaller entities A18. In the case of very small entities, there may not be many control activities that could be identified by the auditor, or the extent to which their existence or operation have been documented by the entity may be limited. In such cases, it may be more efficient for the auditor to perform further audit procedures that are primarily substantive procedures.In some rare cases, however, the absence of control activities or of other components of control may make it impossible to obtain sufficient appropriate audit evidence. Higher Assessments of Risk (Ref: Para 7(b)) A19. When obtaining more persuasive audit evidence because of a higher assessment of risk, the auditor may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, e. g. , by placing more emphasis on obtaining third 13 PS A 330 (Redrafted) party evidence or by obtaining corroborating evidence from a number of independent sources.Tests of Controls Designing and Performing Tests of Controls (Ref: Para. 8) A20. Tests of controls are performed only on those controls that the auditor has determined are suitably designed to prevent, or detect and correct, a material misstatement in an assertion. If substantially different controls were used at different times during the period under audit, each is considered separately. A21. Testing the operating effectiveness of controls is different from obtaining an understanding of and evaluating the design and implementation of controls.However, the same types of audit procedures are used. The auditor may, therefore, decide it is efficient to test the operating effectiveness of controls at the same time as evaluating their design and determining that they have been implemented. A22. Further, although some risk assessment procedures may not have been specifically desig ned as tests of controls, they may nevertheless provide audit evidence about the operating effectiveness of the controls and, consequently, serve as tests of controls. For example, the auditor’s risk assessment procedures may have included: Inquiring about management’s use of budgets. †¢ Observing management’s comparison of monthly budgeted and actual expenses. †¢ Inspecting reports pertaining to the investigation of variances between budgeted and actual amounts. These audit procedures provide knowledge about the design of the entity’s budgeting policies and whether they have been implemented, but may also provide audit evidence about the effectiveness of the operation of budgeting policies in preventing or detecting material misstatements in the classification of expenses. A23.In addition, the auditor may design a test of controls to be performed concurrently with a test of details on the same transaction. Although the purpose of a test of cont rols is different from the purpose of a test of details, both may be accomplished concurrently by performing a test of controls and a test of details on the same transaction, also known as a dual-purpose test. For example, the auditor may design, and evaluate the results of, a test to examine an invoice to determine whether it has been approved and to provide substantive audit evidence of a 14 PSA 330 (Redrafted) ransaction. A dual-purpose test is designed and evaluated by considering each purpose of the test separately. A24. In some cases, as discussed in PSA 315, the auditor may find it impossible to design effective substantive procedures that by themselves provide sufficient appropriate audit evidence at the assertion level. This may occur when an entity conducts its business using IT and no documentation of transactions is produced or maintained, other than through the IT system. In such cases, paragraph 8(b) requires the auditor to perform tests of relevant controls.Audit Evid ence and Intended Reliance (Ref: Para. 9) A25. A higher level of assurance may be sought about the operating effectiveness of controls when the approach adopted consists primarily of tests of controls, in particular where it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Nature and Extent of Tests of Controls Other audit procedures in combination with inquiry (Ref: Para. 10(a)) A26. Inquiry alone is not sufficient to test the operating effectiveness of controls.Accordingly, other audit procedures are performed in combination with inquiry. In this regard, inquiry combined with inspection or reperformance may provide more assurance than inquiry and observation, since an observation is pertinent only at the point in time at which it is made. A27. The nature of the particular control influences the type of procedure required to obtain audit evidence about whether the control was operating effectively. For example, if oper ating effectiveness is evidenced by documentation, the auditor may decide to inspect it to obtain audit evidence about operating effectiveness.For other controls, however, documentation may not be available or relevant. For example, documentation of operation may not exist for some factors in the control environment, such as assignment of authority and responsibility, or for some types of control activities, such as control activities performed by a computer. In such circumstances, audit evidence about operating effectiveness may be obtained through inquiry in combination with other audit procedures such as observation or the use of CAATs. Extent of tests of controls A28.When more persuasive audit evidence is needed regarding the effectiveness of a control, it may be appropriate to increase the extent of testing of the control. As well as the degree of reliance on controls, matters the auditor may consider in determining the extent of tests of controls include the following: 15 PSA 330 (Redrafted) †¢ The frequency of the performance of the control by the entity during the period. †¢ The length of time during the audit period that the auditor is relying on the operating effectiveness of the control. †¢The expected rate of deviation from a control. †¢ The relevance and reliability of the audit evidence to be obtained regarding the operating effectiveness of the control at the assertion level. †¢ The extent to which audit evidence is obtained from tests of other controls related to the assertion. PSA 530, â€Å"Audit Sampling and Other Means of Testing† contains further guidance on the extent of testing. A29. Because of the inherent consistency of IT processing, it may not be necessary to increase the extent of testing of an automated control.An automated control can be expected to function consistently unless the program (including the tables, files, or other permanent data used by the program) is changed. Once the auditor determi nes that an automated control is functioning as intended (which could be done at the time the control is initially implemented or at some other date), the auditor may consider performing tests to determine that the control continues to function effectively. Such tests might include determining that: †¢ Changes to the program are not made without being subject to the appropriate program change controls, The authorized version of the program is used for processing transactions, and †¢ Other relevant general controls are effective. Such tests also might include determining that changes to the programs have not been made, as may be the case when the entity uses packaged software applications without modifying or maintaining them. For example, the auditor may inspect the record of the administration of IT security to obtain audit evidence that unauthorized access has not occurred during the period. Testing of indirect controls (Ref: Para. 10(b))A30. In some circumstances, it ma y be necessary to obtain audit evidence supporting the effective operation of indirect controls. For example, when the auditor decides to test the effectiveness of a user review of exception reports detailing sales in excess of authorized credit limits, the user review and related follow up is the control that is directly of relevance to the auditor. Controls over the accuracy of 16 PSA 330 (Redrafted) the information in the reports (for example, the general IT controls) are described as ‘indirect’ controls. A31.Because of the inherent consistency of IT processing, audit evidence about the implementation of an automated application control, when considered in combination with audit evidence about the operating effectiveness of the entity’s general controls (in particular, change controls), may also provide substantial audit evidence about its operating effectiveness. Timing of Tests of Controls Intended period of reliance (Ref: Para. 11) A32. Audit evidence perta ining only to a point in time may be sufficient for the auditor’s purpose, for example, when testing controls over the entity’s physical inventory counting at the period end.If, on the other hand, the auditor intends to rely on a control over a period, tests that are capable of providing audit evidence that the control operated effectively at relevant times during that period are appropriate. Such tests may include tests of the entity’s monitoring of controls. Using audit evidence obtained during an interim period (Ref: Para. 12) A33. Relevant factors in determining what additional audit evidence to obtain about controls that were operating during the period remaining after an interim period, include: †¢ †¢The specific controls that were tested during the interim period, and significant changes to them since they were tested, including changes in the information system, processes, and personnel. †¢ The degree to which audit evidence about the oper ating effectiveness of those controls was obtained. †¢ The length of the remaining period. †¢ The extent to which the auditor intends to reduce further substantive procedures based on the reliance of controls. †¢ A34. The significance of the assessed risks of material misstatement at the assertion level. The control environment.Additional audit evidence may be obtained, for example, by extending tests of controls over the remaining period or testing the entity’s monitoring of controls. 17 PSA 330 (Redrafted) Using audit evidence obtained in previous audits (Ref: Para. 13) A35. In certain circumstances, audit evidence obtained from previous audits may provide audit evidence where the auditor performs audit procedures to establish its continuing relevance. For example, in performing a previous audit, the auditor may have determined that an automated control was functioning as intended.The auditor may obtain audit evidence to determine whether changes to the autom ated control have been made that affect its continued effective functioning through, for example, inquiries of management and the inspection of logs to indicate what controls have been changed. Consideration of audit evidence about these changes may support either increasing or decreasing the expected audit evidence to be obtained in the current period about the operating effectiveness of the controls. Controls that have changed from previous audits (Ref: Para. 4(a)) A36. Changes may affect the relevance of the audit evidence obtained in previous audits such that there may no longer be a basis for continued reliance. For example, changes in a system that enable an entity to receive a new report from the system probably do not affect the relevance of audit evidence from a previous audit; however, a change that causes data to be accumulated or calculated differently does affect it. Controls that have not changed from previous audits (Ref: Para. 14(b)) A37.The auditor’s decision on whether to rely on audit evidence obtained in previous audits for controls that: (a) Have not changed since they were last tested; and (b) Are not controls that mitigate a significant risk, is a matter of professional judgment. In addition, the length of time between retesting such controls is also a matter of professional judgment, but is required by paragraph 14(b) to be at least once in every third year. A38. In general, the higher the risk of material misstatement, or the greater the reliance on controls, the shorter the time period elapsed, if any, is likely to be.Factors that may decrease the period for retesting a control, or result in not relying on audit evidence obtained in previous audits at all, include the following: †¢ A weak control environment. †¢ Weak monitoring of controls. †¢ A significant manual element to the relevant controls. 18 PSA 330 (Redrafted) †¢ †¢ Changing circumstances that indicate the need for changes in the control. â₠¬ ¢ A39. Personnel changes that significantly affect the application of the control. Weak general IT-controls.When there are a number of controls for which the auditor intends to rely on audit evidence obtained in previous audits, testing some of those controls in each audit provides corroborating information about the continuing effectiveness of the control environment. This contributes to the auditor’s decision about whether it is appropriate to rely on audit evidence obtained in previous audits. Evaluating the Operating Effectiveness of Controls (Ref: Para. 16-19) A40. A material misstatement detected by the auditor’s procedures may indicate the existence of a material weakness in internal control.A41. The concept of effectiveness of the operation of controls recognizes that some deviations in the way controls are applied by the entity may occur. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluct uations in volume of transactions and human error. The detected rate of deviation, in particular in comparison with the expected rate, may indicate that the control cannot be relied on to reduce risk at the assertion level to that assessed by the auditor.Substantive Procedures (Ref: Para. 20) A42. Paragraph 20 requires the auditor to design and perform substantive procedures for each material class of transactions, account balance, and disclosure, irrespective of the assessed risks of material misstatement. This requirement reflects the facts that: (i) the auditor’s assessment of risk is judgmental and so may not identify all risks of material misstatement; and (ii) there are inherent limitations to internal control, including management override.Nature and Extent of Substantive Procedures A43. Depending on the circumstances, the auditor may determine that: †¢ Performing only substantive analytical procedures will be sufficient to reduce audit risk to an acceptably low l evel. For example, where the auditor’s assessment of risk is supported by audit evidence from tests of controls. †¢ Only tests of details are appropriate. †¢ A combination of substantive analytical procedures and tests of details are most responsive to the assessed risks. 19 PSA 330 (Redrafted) A44.Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time. PSA 520, â€Å"Analytical Procedures† establishes requirements and provides guidance on the application of analytical procedures during an audit. A45. The nature of the risk and assertion is relevant to the design of tests of details. For example, tests of details related to the existence or occurrence assertion may involve selecting from items contained in a financial statement amount and obtaining the relevant audit evidence.On the other hand, tests of details related to the completeness assertion may involve selecting from items that are expected to be included in the relevant financial statement amount and investigating whether they are included. A46. Because the assessment of the risk of material misstatement takes account of internal control, the extent of substantive procedures may need to be increased when the results from tests of controls are unsatisfactory. However, increasing the extent of an audit procedure is appropriate only if the audit procedure itself is relevant to the specific risk. A47.In designing tests of details, the extent of testing is ordinarily thought of in terms of the sample size. However, other matters are also relevant, including whether it is more effective to use other selective means of testing. See PSA 530 for additional guidance. Substantive Procedures Related to the Financial Statement Closing Process (Ref: Para. 21(b)) A48. The nature, and also the extent, of the auditor’s examination of journal entries and other adjustments depends on the nature and complexity o f the entity’s financial reporting process and the related risks of material misstatement.Substantive Procedures Responsive to Significant Risks (Ref: Para. 22) A49. Paragraph 22 of this PSA requires the auditor to perform substantive procedures that are specifically responsive to risks the auditor has determined to be significant risks. For example, if the auditor identifies that management is under pressure to meet earnings expectations, there may be a risk that management is inflating sales by improperly recognizing revenue related to sales agreements with terms that preclude revenue recognition or by invoicing sales before shipment.In these circumstances, the auditor may, for example, design external confirmations not only to confirm outstanding amounts, but also to confirm the details of the sales agreements, including date, any rights of return and delivery terms. In addition, the auditor may find it effective to supplement such external confirmations with inquiries of non-financial personnel in the entity regarding any changes in sales agreements and delivery terms. Substantive procedures related to 20 PSA 330 (Redrafted) ignificant risks are most often designed to obtain audit evidence with high reliability. Timing of Substantive Procedures (Ref: Para. 23-24) A50. In most cases, audit evidence from a previous audit’s substantive procedures provides little or no audit evidence for the current period. There are, however, exceptions, e. g. , a legal opinion obtained in a previous audit related to the structure of a securitization to which no changes have occurred, may be relevant in the current period.In such cases, it may be appropriate to use audit evidence from a previous audit’s substantive procedures if that evidence and the related subject matter have not fundamentally changed, and audit procedures have been performed during the current period to establish its continuing relevance. Using audit evidence obtained during an interim period (Ref: Para. 23) A51. In some circumstances, the auditor may determine that it is effective to perform substantive procedures at an interim date, and to compare and reconcile information concerning the balance at the period end with the comparable information at the interim date to: a) Identify amounts that appear unusual, (b) Investigate any such amounts, and (c) Perform substantive analytical procedures or tests of details to test the intervening period. A52. Performing substantive procedures at an interim date without undertaking additional procedures at a later date increases the risk that the auditor will not detect misstatements that may exist at the period end. This risk increases as the remaining period is lengthened. Factors such as the following may influence whether to perform substantive procedures at an interim date: †¢The control environment and other relevant controls. †¢ The availability at a later date of information necessary for the auditorâ€℠¢s procedures. †¢ The purpose of the substantive procedure. †¢ The assessed risk of material misstatement. †¢ The nature of the class of transactions or account balance and related assertions. 21 PSA 330 (Redrafted) †¢ A53. The ability of the auditor to perform appropriate substantive procedures or substantive procedures combined with tests of controls to cover the remaining period in order to reduce the risk that misstatements that may exist at the period end will not be detected.Factors such as the following may influence whether to perform substantive analytical procedures with respect to the period between the interim date and the period end: †¢ Whether the period end balances of the particular classes of transactions or account balances are reasonably predictable with respect to amount, relative significance, and composition. †¢ Whether the entity’s procedures for analyzing and adjusting such classes of transactions or account balances at in terim dates and for establishing proper accounting cutoffs are appropriate. Whether the information system relevant to financial reporting will provide information concerning the balances at the period end and the transactions in the remaining period that is sufficient to permit investigation of: (a) Significant unusual transactions or entries (including those at or near the period end), (b) Other causes of significant fluctuations, or expected fluctuations that did not occur, and (c) Changes in the composition of the classes of transactions or account balances.Misstatements detected at an interim date (Ref: Para. 24) A54. When the auditor concludes that the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified as a result of unexpected misstatements detected at an interim date, such modification may include extending or repeating the procedures performed at the interim date at the period end. Adequacy of Presentation and Discl osure (Ref: Para. 25) A55.Evaluating the overall presentation of the financial statements, including the related disclosures, relates to whether the individual financial statements are presented in a manner that reflects the appropriate classification and description of financial information, and the form, arrangement, and content of the financial statements and their appended notes. This includes, for example, the terminology 22 PSA 330 (Redrafted) used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. Evaluating the Sufficiency and Appropriateness of Audit Evidence (Ref: Para. 6-28) A56. An audit of financial statements is a cumulative and iterative process. As the auditor performs planned audit procedures, the audit evidence obtained may cause the auditor to modify the nature, timing, or extent of other planned audit procedures. Information may come to the auditor’s attention that differs significantly from the information on which the risk assessment was based. For example, †¢ The extent of misstatements that the auditor detects by performing substantive procedures may alter the auditor’s judgment about the risk assessments and may indicate a material weakness in internal control. The auditor may become aware of discrepancies in accounting records, or conflicting or missing evidence. †¢ Analytical procedures performed at the overall review stage of the audit may indicate a previously unrecognized risk of material misstatement. In such circumstances, the auditor may need to reevaluate the planned audit procedures, based on the revised consideration of assessed risks for all or some of the classes of transactions, account balances, or disclosures and related assertions. PSA 315 contains further guidance on revising the auditor’s risk assessment. A57.The auditor cannot assume that an instance of fraud or error is an isolated occurrence. Therefore, the consideration of how the detection of a misstatement affects the assessed risks of material misstatement is important in determining whether the assessment remains appropriate. A58. The auditor’s judgment as to what constitutes sufficient appropriate audit evidence is influenced by such factors as the following: †¢ Significance of the potential misstatement in the assertion and the likelihood of its having a material effect, individually or aggregated with other potential misstatements, on the financial statements. Effectiveness of management’s responses and controls to address the risks. †¢ Experience gained during previous audits with respect to similar potential misstatements. †¢ Results of audit procedures performed, including whether such audit procedures identified specific instances of fraud or error. 23 PSA 330 (Redrafted) †¢ Source and reliability of the available information. †¢ Persuasiveness of the audit evidence. †¢ Understanding of the entit y and its environment, including the entity’s internal control. Documentation (Ref: Para. 29) A59.The form and extent of audit documentation is a matter of professional judgment, and is influenced by the nature, size and complexity of the entity and its internal control, availability of information from the entity and the audit methodology and technology used in the audit. Acknowledgment This PSA is based on International Standard on Auditing 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† issued by the International Auditing and Assurance Standards Board. There are no significant differences between this PSA 330 (Redrafted) and ISA 330 (Redrafted). 4 PSA 330 (Redrafted) This PSA 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† was unanimously approved for adoption on January 29, 2007 by the members of the Auditing and Assurance Standards Council. Benjamin R. Punongbayan, Chairman Felicidad A. Abad Antonio P. Ac yatan Erwin Vincent G. Alcala Froilan G. Ampil David L. Balangue Ma. Gracia Casals-Diaz Amorsonia B. Escarda Manuel O. Faustino Eliseo A. Fernandez Nestorio C. Roraldo Joaquin P. Tolentino Editha O. Tuason Jaime E. Ysmael 25