Edgar Allan Poe s The Masque Of The Red Death - 1300 Words

The Anti-Transcendentalism movement was a time period in which some aspects of society were discontent with their way of life. This was an outbreak of various works of art, concerning the unjust society. This movement took action during the mid-eighteen hundreds in which Poe wrote his short story, Masque of the Red Death According to Edgar Allan Poe in his short story, â€Å"The Masque of the Red Death† â€Å"No pestilence had ever been so fatal, or so hideous.† Even though plagues had been common throughout the years, none of them had been as hideous as society was during the Movement. In his short story â€Å"The Masque of the Red Death†, Edgar Allan Poe demonstrates that people are naturally born evil, during the Anti-Transcendentalism and Dark Romanticism time period. Edgar Allan Poe â€Å"American writer, critic and editor Edgar Allan Poe is famous for his tales and poems of horror and mystery† (â€Å"Edgar Allan Poe Biography†). A terrible dis ease called the Red Death has struck the country. It s incredibly fatal, horribly gruesome, and it s already killed off half the kingdom. But the ruler of these parts, Prince Prospero, doesn t seem to care about his poor, dying subjects. Instead, he decides to let the kingdom take care of itself while he and a thousand of his favorite knights and ladies shut themselves up in a fabulous castle to have one never-ending party. Wine, women, music, dancing, fools—Prospero s castle has it all. After the last guest enters, no one else can get in—the PrinceShow MoreRelatedLiterary Analysis Of Edgar Allan Poe s The Masque Of The Red Death1409 Words   |  6 PagesA Literary Analysis of Edgar Allan Poe’s â€Å"The Masque of the Red Death† Edgar Allan Poe is popularly known as a Gothic short story writer. He has produced many gruesome stories, including the short story â€Å"The Masque of the Red Death†. In this short tale, Prince Prospero decides to lock himself and his friends of the court into a magnificently decorated abbey to escape becoming ill of a disease which has caused half the people in his land to perish. The Prince provides indulgences and throws partiesRead MoreEdgar Allan Poe s The Masque Of The Red Death1225 Words   |  5 Pagesstories of tribes, to colonial poems, to the twisted mind of Edgar Allan Poe, there is a connection. Poe’s â€Å"The Masque of the Red Death† may not seem to portray the ideas of religion but through close examination, the association will become less cloudy. Poe’s use of symbolism, narrator, word choice, helps readers unmask the idea of religion. Poe’s use of symbolism is very evident throughout the story of â€Å"The Masque of the Red Death†. Much has been made about the meaning of the rooms that fillRead MoreA Party To Die For: â€Å"The Masque Of The Red Death† By Edgar1677 Words   |  7 Pages A Party to Die For: â€Å"The Masque of the Red Death† by Edgar Allan Poe No one can escape from the grip of death. This simple fact is the only thing that is truly known about any human life on this planet. We can try to live forever but in the end, everything was done in vain. The is a very common theme throughout the stories of one Edgar Allan Poe who was an American author during the mid-1800’s. His gothic style has appealed the masses even into the 21st century due to his dark settings and suspensefulRead MoreThe Romantic Age Of American Literature1725 Words   |  7 Pageswoman s rights. This age brought about American literature which was free from European influence and ties. The writers during the Romantic Age wrote mainly about the person, they included clear and concise descriptions of people and nature. Many writers like Poe wrote about supernatural events like the devil, evil, and horror. This brought on a whole new genre of scary, detective, and mystery stories. While Edgar Allan Poe wrote utterly twisted plots, as seen in works lik e The Masque of the RedRead MoreThe Cask Of Amontillado By Edgar Allan Poe1555 Words   |  7 PagesIn his writing, Edgar Allan Poe has multiple uses of direct and indirect characterization. In The Cask of Amontillado, Montresor had rules such as â€Å"I must not only punish but punish with impunity. A wrong is unredressed when retribution overtakes its redresser. It is equally unredressed when the avenger fails to make himself felt as such to him who has done the wrong† (Poe, 2). Poe used indirect characterization to show the reader that Montresor is an unreliable narrator because he justified hisRead MoreEdgar Allan Poe s The Dark Poems That He Is Famous For?1423 Words   |  6 PagesEdgar Allan Poe Why did Poe write the dark poems that he is famous for? Almost every student has read either one or many of Edgar Allan Poe’s work. Poe is one of the best and most famous writers in American Literature. Professor Gene Doty of Missouri University of Science and Technology explains, â€Å"The meaning which the text has for the reader emerges from the interaction of the reader’s world with the world of the text† (Doty). Anything written is a context that includes the â€Å"writer’s feelings,Read MoreIn â€Å"The Masque Of The Red Death,† Edgar Allen Poe Describes1125 Words   |  5 PagesIn â€Å"The Masque of the Red Death,† Edgar Allen Poe describes how people fear death even though it is inevitable. Fear is a strong emotion where he taps into those feelings through his powerful creation of suspense. This short story took place in Medieval times. The author describes how Prince Prospero encounters death and thinks he can win the fight. His thoughts were concerned with death and show how metaphor ically it’s inescapable, but people continues to behave as if they are immortal. Poe’s shortRead MoreInfluences And Life Of A Tortured Soul1994 Words   |  8 PagesInfluences and Life of a Tortured Soul â€Å"Although dissolute in his personal life, when Poe touched pen to paper, he became a disciplined craftsman.† (Carnes 300). Edgar Allan Poe cemented his place in American literature by publishing countless poems and short stories, including â€Å"The Raven† and â€Å"Masque of the Red Death.† Poe effectively invented the detective fiction genre and perfected the horror story. His style, visionary as it was, was not with its influences. A life filled with tragedy, disappointmentRead MorePrescence of Poe1736 Words   |  7 PagesPresence of Poe Edgar Allan Poe is regarded as one of the great American writers in history. He had a unique way to present his stories, his imagination stretched into the darkest corners of his mind. One can say his characters were developed from personal experiences in his life. His use of writing techniques was ingenious and unsurpassed. These are just a few reasons why he is a permanent reminder whenever horror stories come to mind. Edgar Allan Poe was born in Boston on JanuaryRead MoreEdgar Allan Poe : His Life Influenced His Work1093 Words   |  5 Pages Edgar Allan Poe: How His Life Influenced His Work Edgar Allan Poe was an American author known for his works of depression and misfortune. Throughout his lifetime, Poe would never gain fame. It was only after his death that the true genius of Edgar Allan Poe was discovered. Poe frequently used his life occurrences—as terrible as they were—to influence his writings. It is through his writings that one can delve into the mind of Edgar Allan Poe and discover how his life truly was. Edgar Allan Poe

Is Abigail Williams Responsible For The Deaths In Salem

Andrew Ney 11/3/2017 Mrs. Shutt English 3 Honors Is Abigail Williams Solely Responsible for the Deaths in Salem? â€Å"The Crucible† is a story by Arthur Miller based on the events of the witch trials that took place in 1690’s Salem, Massachusetts. Abigail Williams, an orphaned young woman, has an extramarital relationship with John Proctor. John Proctor is a farmer in Salem, known to be sharp with hypocrites and not easily led astray. However, Proctor’s actions in the story, including withholding pertinent information about his affair and Abigail’s sins, includes him in the blame game. After events set in motion by Abigail, Judge Danforth refuses to grant release to those in his custody for accusations of witchcraft. This decision led to†¦show more content†¦While at a dinner, she stabbed herself in the stomach. She then accusesaccused Elizabeth Proctor of using the poppet to attack her. With Elizabeth out of her way, she would be able to pursue John without competition. In Act 2, Scene 2, Abig ail makes one final effort to win John’s affections. John, who is solely concerned with his wife, denies Abigail once more. She even pretends to be unaware of Elizabeth’s incarceration. After John claims his wife will have trial in the morning, Abigail acts surprised saying, â€Å"I do remember it now. How - how - Is she well?†(Miller 151). Proctor then goes on to accuse Abigail of being the one who got Elizabeth in trouble in the first place. Abigail tries to fend off John’s accusations, but he knows what she has done as she leaves him alone in the night. After she comes to the realization that she will not be able to convince John to be with her, she pretends to go insane in the court and later escapes to Barbados with Tituba. She manages to waive herself of all damages caused by her lust for John Proctor and the blood on her hands would never be washed. John Proctor had a reputation in Salem Village as a sharp man. However, he let his desires cloud his judgement when his wife took ill and was bedridden. Abigail Williams was able to seduce John into an extramarital relationship, for a time. After his wife had returned to good health however, John looked to cut his romantic ties to Abigail. He knew that what he had done was sinful,Show MoreRelatedExamples Of Abigail Williams In The Crucible772 Words   |  4 Pagesthe Salem Witchcraft Trials. In the town of Salem, Massachusetts, ninety one people were accused of witchcraft. A group of girls were caught dancing in the forest one night which is what caused the witchcraft trials. The group of girls started accusing people of witchcraft and the ringleader of the group was Abigail Williams. Abigail Williams had an affair with John Proctor then accused his wife, Elizabeth Proctor, of witchcraft so she could be with him. Although Judge Danforth was responsible becauseRead MoreThe Guilty Ch aracters in Millers The Crucible Essay827 Words   |  4 PagesThe Salem Witch Trials, Who is Really Guilty After all of the witch trials in 1692 concluded a total of 20 people were hanged all because of people craving attention and personal gain. There are three people depicted in Arthur Millers The Crucible that are most responsible for this and they are, Abigail Williams, Judge Danforth, and Thomas Putnam. Abigail Williams is mostly responsible for the Salem witch trials because she was the first person to start accusing innocent people of witchcraftRead MoreThe Crucible Character Analysis1140 Words   |  5 PagesThe witch trials in this play were based on actual events that happened in Salem in 1692. Arthur Miller’s 1953 The Crucible is a dramatization of the Salem Witch Trials. His reasoning for writing it was because everyone was hysteric about the Soviet Union and communism trying to make its way over to the United States. It was like a modern day witch hunt. In the play, Abigail Williams and a group of girls get caught in the woods. They were dancing and doing other thing s that puritan’s looked downRead More The Crucible - Character Responsibilities Essay970 Words   |  4 Pagesplay which clearly depicted the Salem Witch Trials and what went on in the lives of the individuals in Salem. Some of these people were convicted of being a witch, some were not, and some were somehow connected to those being convicted. Despite the fact that everyone played some part in the Witch Trials, there are three key people who are mostly responsible for the mayhem. Overall, the three people that was most responsible for these trials would be Abigail Williams, John Proctor, and Deputy-GovernorRead MoreAbigail Williams The Crucible Analysis736 Words   |  3 Pages Not only was Abigail Williams the catalyst of the Salem Witchcraft Trials, but she was immoral and revenge-seeking. The Crucible, a historical play written by Arthur Miller demonstrates our antagonist, Abigail, making bad things happen to good people. Her destructive behavior causes her to lie at t he expense of another person’s life. Nobody in Salem was safe, regardless of their social status or their relationship with Abigail. She acted recklessly without any hesitation. Abigail wrongfully accusedRead MoreThe Crucible By Arthur Miller1474 Words   |  6 PagesSenator Joseph McCarthy, of being a communist and Miller was one of them. McCarthy was a man who led investigations to find unwanted communists. He accused Miller because of the political atmosphere in the 1950’s and the witchcraft that was going on in Salem. Eventually, Miller had to go to the House Committee on Un-American Activities and was forced to give up the names of the other communists. In The Crucible, there are two symbolic terms; crucible and witchcraft. A crucible is a receptacle that is usedRead MoreEssay On Personal Rivalries In The Crucible924 Words   |  4 Pagessmall town of Salem, Massachusetts; fear and hysteria are running rampant. In The Crucible by Arthur Miller, the residents of Salem are allowing their grudges and personal rivalries to distract themselves from the truth. The witch trials are escalating, more and more people are being accused, and the tensions are high. The Putnams have different motivations and grudges that are driving the accusations. Ann Putnam is using the trials to harm the women she deems responsible for the deaths of her sevenRead MoreAnalysis Of Abigail Williams In The Crucible857 Words   |  4 Pagestakes place in Salem, Massachusetts in the early 1690’s. It’s very popular because parts of this story are based on real historical events. This book has a lot of conflict happening when the people of Salem are being accused of witchcraft. Witchcraft was a very serious case to puritans. They thought that the people being accused should be punished for â€Å"being in contact with the Devil†. The people would either hang or be held in prison until they confessed. The person most responsible for all of thisRead More The Crucible By Arthur Miller998 Words   |  4 PagesArthur Miller, the main character Abigail Williams is presented as a mischievous girl who feels superior over many. She is responsible for the court trials, accusations, and deaths of many people in the town of Salem, Massachusetts. Abigail is the puppeteer, who pulls the strings to deceive and twist every accusation that is thrown at her. She uses threats and intense behavior to control her friends around her, as many accuse each other for performing witchcraft. Abigail is quite the sinner rather thanRead More Unjustness in The Crucible by Arthur Miller Essay example1413 Words   |  6 Pageswomen are accused of witchcraft in the town of Salem during the 1690s. Chaos and havoc erupt in this small town during the times of the trials, causing many prominent men and women to be wrongly accused of practicing witchcraft. In particular, John Procter, a well respected leader in the town of Salem, soon becomes entangled in the Sale m witch trials, when his wife Elizabeth and many other women of the town are accused of witchcraft by Abigail Williams, his former mistress. Unlike other characters

The Ford-Firestone Tire Crisis - 3404 Words

CONTENTS CHAIRMAN SUMMARY 2 INTRODUCTION 3 THE CASE AT A GLANCE 3 BACKGROUND 4 RULES THEORY 5 LEVELS OF CONTEXT 6 THE FORD-FIRESTONE CRISIS FACTS 8 CONCLUSION 12 REFRENCES Error! Bookmark not defined. LIST OF ILLUSTRATIONS FIGURES Figure 1. Network Setting of Ford-Firestone Crisis 5 Figure 2. Levels of Context 7 EQUATIONS Equation 1. Primitive Form of Constitutive Rule 6 Equation 2. Primitive Form of a Regulative Rule 7 CHAIRMAN SUMMARY In the late 1990’s and early 2000’s several accidents were reported of Ford Explorers equipped with Firestone tires rolling over as a consequence of tires’ failures. By the end of 2000 the death toll was estimated at more than 250, and some†¦show more content†¦Long-term relationships, it is believed, are more likely to overcome problems. However, there can be occasions in which changes in the environment or external incidents motivate the parties to behave in unusual ways, thereby diminishing the value of relationships as if the only thing that counts is independent survival. Such occasions, in an entangled network setting bring to the scene new players, whose only contribution may only be to make the situation even more confusing. The study of the â€Å"Ford – Firestone Tire Crisis† is to understand how companies can act and re-act in complex, threatening situations and how such acts might lead not only to unexpected but also highly undesirable outcomes. Using Rules Theory represents the study of changes in the network position of both companies as well as changes that occurred to their relationship and the network context in which they operate. THE CASE AT A GLANCE Ford Motor Company and its close ally Firestone Tires faced a serious crisis when many Ford Explorers equipped with Firestone AT/ATX tires rolled over as a consequence of tire failures. In 1999 the first fatalities occurred in Saudi Arabia and not much later similar accidents were reported in Venezuela. Ford immediately reacted by blaming the weather and vehicle owners for under-inflating their tires. However, Ford also began replacing tires. It was not until March 2000 when a Ford Explorer rollover in Texas USAShow MoreRelatedCase Study : The Firestone Complete Auto Care1429 Words   |  6 Pagesespecially a good crisis plan, should be implemented to be able to handle any sorts of problems. Manufacturer companies also need to be ready to communicate to the stakeholders and let them know that they are their priority. However, when a plan is not firmly established, completely ignored or do not take the responsibility for the crisis, the company can jeopardize not only their reputation, but also loose financially, the way Firestone/Bridgestone and Ford Company had to undergo. The Firestone CompleteRead MoreCase Study : The Firestone Complete Auto Care Essay863 Words   |  4 Pagesreasons. Still a plan, especially a good crisis plan, should be implemented to be able to handle any sorts of problems. Manufacturer companies also need to be ready to communicate the stakeholders and let them know that they come first. However, when a plan is not firmly established or is completely ignored, the company can jeopardize not only their reputation, but also loose financially, the way Firestone/Bridgestone and Ford Company had to undergo. The Firestone Complete Auto Care is a company thatRead MoreFirestone : A Recall Revisited1695 Words   |  7 PagesCase 8-3 Firestone: A Recall Revisited There had been more than 200 deaths in Ford Explorer rollovers by November 2011. The reason was believed to be the faulty tires which was supplied by Ford’s main supplier, Bridgestone/ Firestone. The first ones to witness those tragedies were the consumers, via videotapes and still images. They didn’t know who they should point fingers at, but there were ample lawsuits and investigations. What happened in August 2000 was not the first crisis involving Ford MotorRead MoreCase Study - Ford and Firestones Tire Recall: the Costliest Information Gap in History871 Words   |  4 PagesCase Study #1 Ford and Firestones Tire Recall: The Costliest Information Gap in History 1. Briefly summarize the problems and major issues in this case. To what extent was this crisis an information management problem? What role did databases and data management play? Answer: These are the problems and major issues that I found in this case: †¢ 46 deaths and more than 300 accidents †¢ A confidential memo sent by Firestone to Ford claiming that everything was fine †¢ Ford recall in 16 countriesRead More The Ford/Firestone Case Essays1121 Words   |  5 Pages The Ford/Firestone Case This case involves Ford and the Japanese tire manufacturer, Bridgestone/Firestone. The Ford Explorers which were prone to rolling over, came equipped with Firestone defected tires. The tire seemed to have a defect that caused the tread to separate from the whole of the tire and cause the vehicle to flip. Although Firestone knew about such defects, they continued to produce despite knowing the deadly consequences that lay behind their actions. The Explorer also had a badRead MoreCase Analysis #231022 Words   |  5 PagesCase 22 Analysis Firestone and Ford; The Tire Tread Separation Tragedy 1. What are the major and minor ethical issues involved in this case? The major ethical issue is Ford and Firestone’s negligence of the technical problems. They knew that something was wrong yet they did not do anything about it and therefore ignored their consumers’ safety and health. They used a utilitarian decision model where they were looking to accomplish the greatest good for the greatest number. Another majorRead MoreFirestone and Ford: the Tire Tread Separation Tragedy2032 Words   |  9 PagesFirestone and Ford: The Tire Tread Separation Tragedy Business Ethics November 8, 2011 Executive summary. Firestone/Bridgestone and Ford companies caught public negative attention in the end of 1990s because of their relation to tire tread separation cases, which caused numerous car accidents not only in US, but also abroad. Because they did not take proper actions to eliminate the number of this cases and remove all dangerous products from the market timely, even if they knew that somethingRead MoreFirestone and Ford: the Tire Tread Separation Tragedy5367 Words   |  22 PagesCase 30 Firestone and Ford: The Tire Tread Separation Tragedy I t is often tricky to know when an ethical or social issue really begins. Does it begin before it is â€Å"recognized† or â€Å"identified† as an issue? Does it begin when an isolated manager recognizes an incident or a trend and reports it via a memo to his superiors? Does it begin once the media get hold of information and the frenzy begins? Such questions arise in the case of the Firestone–Ford tire tread separation debacle that began dominatingRead MoreMgt/426 Essay791 Words   |  4 Pagesunethically. Firestone, for instance had a recall of over six million of their tires. This was considered a crisis for the organization. The company decided to do things in an unethical nature, and used crisis management change strategies. The change strategies they used were mortification, correction action, bolstering, denial, and shifting the blame. The used mortification whenever they apologized to the families who had members killed. Corrective action was whenever Firestone recalled overRead MoreFirestone Case Danger on the Highway: Bridgeston/Firestons Tire Recall2747 Words   |  11 PagesFirestone Case Danger on the Highway: Bridgestone/Firestone ¡Ã‚ ¦s Tire Recall Bridgestone/Firestone, Inc., based in Nashville, Tennessee, has been in the business of making tires since 1900, when Harvey Firestone founded the Firestone Tire Rubber Company in Akron, Ohio. Firestone was acquired by Bridgestone USA, Inc., a subsidiary of Tokyo-based Bridgestone Corporation, in 1990 for $2.6 billion. Today, the company markets 8,000 different types and sizes of tires, and a host of other products. The

Analytical Procedures Processes Of Audit †Myassignmenthelp.Com

Question: Discuss About The Analytical Procedures Processes Of Audit? Answer: Introducation Analytical procedures are the processes of audit by the auditor to take the better clarity and understanding of clients business and changes in his business. Analytical procedures also helps to identify the potential risk areas to plan the further audit processes (Moreno, et. al., 2007). It also encompasses investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount (McDaniel, et. al., 2007). The auditor in the present scenario examine all the financial ratios to check the field of investigation that where he need to take extra care and due vigilance during the audit procedure. Applications of analytical procedure to the financial report information of Double Ink Printers Ltd. for the last three years are as follows: Ratios Explanation Audit Impact Current Ratio Current ratio of a company indicates a companys capacity to meet its short-term debt liabilities. Current ratio of the DIPL is sufficient to pay all its liabilities with all assets in his hands. The Auditor has to review the fact that in the particular case there is situation attached in which the loan company BDO finance group placed the requirement of current ratio be minimum of 1.5 : 1 on the minimum side. Quick ratio Quick ratio of a company indicates that how a company will meet out its short term liabilities with its available quick assets. Quick ratio of DIPL is adequate though there is a decrease in current year Quick ratio but there is not that much impact of this in financial statement. The quick ratio is satisfactory as per the industry requirement not much of audit impact is required. Receivable Turnover Receivable turnover can be used as an indicator that how well a company manages to use its assets. Receivable turnover has declined over a few years which in term depict the inability of the organization to convert their receivable into cash. The reason behind the delay in payments is to be checked and it is to be evaluated by the auditor whether there is existence of material misstatement in the case. Days in receivable Because of the decreasing Debtor turnover ratio, there is a diverse effect over days in receivable. Inventory Turnover Inventory turnover is not a major issue as it didnt deviates that much in the present scenario. Not much of impact Return on Asset Return on asset has declined too much in current year and it has to be examined very carefully by the auditor. The assets realization is on the lower side therefore it must be examined by the auditor. ROE Return on equity doesnt fluctuated that much that it has to be examined by the auditor. Not much of impact Times interest earned Debt equity There has been enhancement witnessed in the segment of debt part which was nil previously. Debt ratio is in accordance of the requirement of the loan company BDO finance, therefore not a big issue to be catered as part from auditor side. Gross profit GP of the company is decreasing over a span of time which has to be seen by the auditor. The reports and other financial data presented by the inventory and purchase department should be taken into checked with great relevance. Inherent risk is the situation of risk produced by error in the financial statement when assuming that there were no internal controls at that time (Hogan Wilkins, 2008). The auditor in this context should consider the reasons for the assessment given to the risk of material misstatement due to particular features of the applicable class of account balance, transactions, or disclosure, while designing the further audit procedures to be performed and acquire more persuasive audit evidence the higher the auditors assessment of risk (Arens, et. al., 2010). Some of the inherent risks discovered by the audit in the above case study are as follows: Embezzlement of stock: The consideration of different currency being used for purchasing the inventory in the accounts makes it a complex work which in turn can result to material errors in the financial statement of the organization. While on the other hand the method used for valuing the inventory is average cost which would lead to major omissions in the books like valuing the rotten inventory. Wrong method for depreciation: By straight line method the depreciation on printing presses, other production equipment and other equipment will be same but by the given case study, we know that the printing press can work only on print-on-demand basis. By the fact we can clearly state that the printing will differ every year i.e. production will differ every year which means written down value method will remain best for the presenting true and fair position of the machines and other equipments in financial statement of the organization (Arens, et. al., 2012). False statement or wrong representation when made by an individual intentionally to deceive the other party is termed as fraud. Fraud is generally done by the individual for his personal interest or purpose which is inappropriate for the organization. With the growth and magnification of the organization the DIPL observed errors with its financial statements. The company is appointing a firm of professional auditing to deal with the current situation and determining and analyze the current scenario of flaws in the financial statement of accounts of the organization (Hogan Wilkins, 2008). As per the new auditing professionals of the company, suggests some of the key areas where the organization needs to focus to minimize the risk of frauds and embezzlements which are as follows: Life of Fixed assets for calculating depreciation The Auditor is responsible for analyzing and evaluating the reason behind the change of the life period of the printing press to 30 years by the organization and he should detect that it can only be done for the profitability of the organization and not for some personal interest and biasness. Change in IT systems Auditor should check the proper reason behind the decision of changing the old IT systems by the company and should also evaluate the fact that whether it is the need of the company to upgrade or is it just only a chance to defalcate the old information because there was not enough staff to handle the new IT system at that time. References McDaniel, L. S., Simmons, L. E. (2007). Auditors' assessment and incorporation of expectation precision in evidential analytical procedures.Auditing: A Journal of Practice Theory,26(1), 1-18. Moreno, K. K., Bhattacharjee, S., Brandon, D. M. (2007). The effectiveness of alternative training techniques on analytical procedures performance.Contemporary Accounting Research,24(3), 983-1014. Arens, A. A., Arens, A., Best, P., Fiedler, B. A., Shailer, G., Elder, R. J., Beasley, M. (2010). Auditing, assurance services and ethics in Australia: an integrated approach. Arens, A. A., Elder, R. J., Mark, B. (2012).Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Leung, P., Coram, P., Cooper, B., Richardson, P. (2009).Modern Auditing and Assurance Services,(4e). John Wiley and Sons, Australia. Hogan, C. E., Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?.Contemporary Accounting Research