Write A Paper At The Last Minute

Write A Paper At The Last Minute Use Arabic numerals as web page numbers for the physique of the paper, normally positioned at the top proper. Double-space the body of the paper; however if a quote is over forty words long, use single spacing. Some instructors may want you to follow a particular information, so be sure to verify with them before formatting your paper. A Bibliography/Works Cited List is an inventory of all the sources you utilized in your paper or discovered helpful in getting ready your paper. A listing of Works Cited accommodates only the works you cite in your text; other references are excluded. Arrange the record alphabetically by the authors' surnames. Look for punctuation errors, shifts in verb tenses, and overall to insure your paper makes sense. If you aren't sure what to look for or tips on how to repair one thing there are a variety of grammar resources available that can give you step by step guides on a variety of key grammar factors. Some form of an overview is essential to planning and organizing your ideas. Identify the primary issue and the important thing factors you need to make. List any major themes into which the subject may be subdivided. An define traces the event of your ideas, and offers a reference level to return to, if wanted. The operate of an abstract is to explain, not to consider or defend, the paper. Really, do it out loud â€" studying it out loud will catch awkward construction and other problems that studying silently does not. Notice that out of 15 steps, solely three had been truly writing. Because the abstract offers the highlights of the paper, you should draft your abstract after you could have written a full draft of the paper. Doing so, you possibly can summarize what you’ve already written within the paper as you compose the summary. This paper will look at the human genome project and its goals. I will prove that scientists have moral and moral questions on genetic engineering because of this project. Make the reader understand why your subject is essential. Explain how the literature helps the researcher understand the subject. A listing of data sources on writing and editing is available in General Writing Guides part and on the Writing Centre. Have you included all the required information wanted to make your arguments clear? Padding can distract, confuse, and irritate your readers, and most professors can spot it a mile away. Your introduction is your opportunity to be at your most individual. You ought to get your reader’s attention instantly by saying the paper’s subject or by launching into a related scenario or narrative that informs or illustrates your general argument. You are welcome to search out out every thing you're excited about or worry about. 24/7 customer assist service is all the time on-line and obtainable, so you possibly can ask them anything in regards to the order. You can also find gaps in your concepts and reasoning. Use the define to offer yourself a better idea of what structure you paper is going to take. It will create a map for where information must be positioned; how the placement of the knowledge will create a circulate of ideas. Some folks favor to plunge proper in and write the very first thing that involves mind. But many of those people may have already got a mental outline of what they need to say and are ready to put their jottings into some cohesive order later. Whatever methodology works for you, it's the finish outcome that issues, not how you bought there. Do not worry when you have no idea everything you will say before you begin. Determine how much time you should devote to the assignment. Not all assignments are created equal â€" some require less work than others. An intensive evaluation on grammar and how to get started writing. This part has a variety of guides that can allow you to with the writing and editing course of. Some assets can be found for loan at each the Library and the Saint Mary’s Writing Centre. Often it is only via the process of writing that ideas emerge. The physique of the paper presents and discusses your proof and arguments in paragraphs, each of which ought to have its personal unity. The introduction includes a transient background in your topic, a thesis assertion, a mapping scheme, and engages the curiosity of the reader.

Write A Paper At The Last Minute

Write A Paper At The Last Minute Use Arabic numerals as web page numbers for the physique of the paper, normally positioned at the top proper. Double-space the body of the paper; however if a quote is over forty words long, use single spacing. Some instructors may want you to follow a particular information, so be sure to verify with them before formatting your paper. A Bibliography/Works Cited List is an inventory of all the sources you utilized in your paper or discovered helpful in getting ready your paper. A listing of Works Cited accommodates only the works you cite in your text; other references are excluded. Arrange the record alphabetically by the authors' surnames. Look for punctuation errors, shifts in verb tenses, and overall to insure your paper makes sense. If you aren't sure what to look for or tips on how to repair one thing there are a variety of grammar resources available that can give you step by step guides on a variety of key grammar factors. Some form of an overview is essential to planning and organizing your ideas. Identify the primary issue and the important thing factors you need to make. List any major themes into which the subject may be subdivided. An define traces the event of your ideas, and offers a reference level to return to, if wanted. The operate of an abstract is to explain, not to consider or defend, the paper. Really, do it out loud â€" studying it out loud will catch awkward construction and other problems that studying silently does not. Notice that out of 15 steps, solely three had been truly writing. Because the abstract offers the highlights of the paper, you should draft your abstract after you could have written a full draft of the paper. Doing so, you possibly can summarize what you’ve already written within the paper as you compose the summary. This paper will look at the human genome project and its goals. I will prove that scientists have moral and moral questions on genetic engineering because of this project. Make the reader understand why your subject is essential. Explain how the literature helps the researcher understand the subject. A listing of data sources on writing and editing is available in General Writing Guides part and on the Writing Centre. Have you included all the required information wanted to make your arguments clear? Padding can distract, confuse, and irritate your readers, and most professors can spot it a mile away. Your introduction is your opportunity to be at your most individual. You ought to get your reader’s attention instantly by saying the paper’s subject or by launching into a related scenario or narrative that informs or illustrates your general argument. You are welcome to search out out every thing you're excited about or worry about. 24/7 customer assist service is all the time on-line and obtainable, so you possibly can ask them anything in regards to the order. You can also find gaps in your concepts and reasoning. Use the define to offer yourself a better idea of what structure you paper is going to take. It will create a map for where information must be positioned; how the placement of the knowledge will create a circulate of ideas. Some folks favor to plunge proper in and write the very first thing that involves mind. But many of those people may have already got a mental outline of what they need to say and are ready to put their jottings into some cohesive order later. Whatever methodology works for you, it's the finish outcome that issues, not how you bought there. Do not worry when you have no idea everything you will say before you begin. Determine how much time you should devote to the assignment. Not all assignments are created equal â€" some require less work than others. An intensive evaluation on grammar and how to get started writing. This part has a variety of guides that can allow you to with the writing and editing course of. Some assets can be found for loan at each the Library and the Saint Mary’s Writing Centre. Often it is only via the process of writing that ideas emerge. The physique of the paper presents and discusses your proof and arguments in paragraphs, each of which ought to have its personal unity. The introduction includes a transient background in your topic, a thesis assertion, a mapping scheme, and engages the curiosity of the reader.

5 Practical Tips To Write Better Essays

5 Practical Tips To Write Better Essays I attempt to act as a neutral, curious reader who wants to grasp each detail. If there are things I battle with, I will recommend that the authors revise elements of their paper to make it extra stable or broadly accessible. I want to give them sincere feedback of the same sort that I hope to receive once I submit a paper. My reviews tend to take the type of a summary of the arguments in the paper, followed by a abstract of my reactions after which a collection of the particular factors that I wanted to boost. I almost at all times do it in one sitting, anything from 1 to five hours relying on the size of the paper. This varies widely, from a couple of minutes if there's clearly a significant problem with the paper to half a day if the paper is really fascinating however there are elements that I do not perceive. If the research introduced within the paper has severe flaws, I am inclined to suggest rejection, until the shortcoming may be remedied with a reasonable quantity of revising. Also, I take the viewpoint that if the author can't convincingly clarify her examine and findings to an informed reader, then the paper has not met the burden for acceptance in the journal. The proven fact that only 5% of a journal’s readers may ever have a look at a paper, for example, can’t be used as standards for rejection, if in reality it's a seminal paper that may impression that field. And we never know what findings will amount to in a couple of years; many breakthrough studies were not recognized as such for many years. So I can solely rate what priority I consider the paper ought to receive for publication right now. The choice comes alongside throughout studying and making notes. We’ll sometimes send you promo and account associated emails. We have a slew of free features that benefit every pupil. First, when our web site ensures you get a free plagiarism report for every task accomplished. This report demonstrates the individuality and originality of the work, which is a central requirement for every educational institution. My tone could be very formal, scientific, and in third individual. If there's a major flaw or concern, I try to be trustworthy and back it up with proof. I try to be constructive by suggesting ways to enhance the problematic features, if that is possible, and likewise try to hit a peaceful and pleasant but additionally impartial and goal tone. This is not all the time straightforward, especially if I discover what I suppose is a serious flaw within the manuscript. Mostly, I am trying to establish the authors’ claims within the paper that I didn't find convincing and information them to ways that these factors may be strengthened . If I discover the paper especially attention-grabbing , I have a tendency to offer a extra detailed evaluation because I need to encourage the authors to develop the paper . My tone is certainly one of trying to be constructive and helpful although, after all, the authors may not agree with that characterization. My evaluation begins with a paragraph summarizing the paper. Then I even have bullet points for main feedback and for minor feedback. Minor feedback could embrace flagging the mislabeling of a determine within the text or a misspelling that adjustments the that means of a standard time period. Overall, I try to make feedback that may make the paper stronger. However, I know that being on the receiving end of a review is sort of tense, and a critique of one thing that's close to at least one’s heart can easily be perceived as unjust. I try to write my evaluations in a tone and kind that I may put my name to, even though reviews in my field are usually double-blind and never signed. I believe it improves the transparency of the evaluate course of, and it additionally helps me police the quality of my own assessments by making me personally accountable. New requests and reminders from editors stored piling up at a sooner fee than I might full the reviews and the problem appeared intractable. And now I am in the happy situation of only experiencing late-evaluation guilt on Friday afternoons, when I nonetheless have some time ahead of me to complete the week's evaluation. We assure authenticity and originality of each paper we produce. You can take your chances with different writing companies, however our reply to every of those questions is a powerful “yes! In other words, whenever you ask us to “write my research paper for me” you'll receive an entire analysis paper that is able to be turned in. A accomplished analysis paper that includes inline citations, impeccable grammar and composition, and an illustration of thorough knowledge of the subject. At the beginning of my career, I wasted numerous vitality feeling responsible about being behind in my reviewing. If there are severe errors or lacking parts, then I do not recommend publication. I usually write down all of the things that I seen, good and dangerous, so my decision doesn't affect the content material and length of my evaluate. I only make a suggestion to accept, revise, or reject if the journal specifically requests one. The choice is made by the editor, and my job as a reviewer is to provide a nuanced and detailed report on the paper to assist the editor. List your sources, format them based on your assigned fashion information , and write 2 or three summary sentences beneath every one. Evaluate how different scholars have approached your topic. Identify authoritative sources or works which might be accepted as crucial accounts of the subject matter. Additionally, look for debates amongst scholars, and ask your self who presents the strongest proof for his or her case. By clicking “Continue“, you comply with our phrases of service and privateness policy.

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Pay For Research Paper And Get a Hundred% Privacy Guarantee If you've discovered this system helpful, or in case you have another sentence starting approach, please add your comments below to help out other writers. The function of writing a research paper will solely be fulfilled if the scholar learns all of a number of the above talked about abilities. The journalists' questions are a powerful method to develop a substantial amount of details about a subject very quickly. Learning to ask the appropriate questions about a topic takes follow, however. At instances throughout writing an task, you might want to go back and ask the journalists' questions once more to clarify essential factors which may be getting misplaced in your planning and drafting. The easy reply to your question is that you need to ask your trainer about their requirements on this problem. It begins training you to consider how your concepts relate to at least one one other and lets you write essays that are deeper, more related and logical. There is nothing theoretically wrong with that individual being a parent if they are skilled and delicate to helping whereas allowing the coed’s personal voice to stay dominant. Many instances nevertheless, when a parent tries to assist, they do extra harm than good. It could be very straightforward to spot an essay that has been overly edited by a mother or father and that isn't good for the scholars probabilities of admission. However, they need to not write or re-write the essay. Essay’s ought to always been seen by someone else to look for grammatical and spelling errors. The essay ought to be in the pupil’s voice and father or mother’s aren't at all times the best advisors for this part of the application. Now parents â€" you all know the difference between fixing typographical errors and making huge substantive modifications to your child’s essay, right? Remember â€" the admissions officers learn thousands of essays each admissions season, and so they can spot a very polished essay a mile away. Freewriting is a means of producing a lot of data by writing non-stop for a predetermined amount of time. It lets you give attention to a selected matter, however forces you to write so quickly that you are unable to edit any of your ideas. I at all times have hassle writing an essay because I use cliched phrases that I don't love. Or I do not know tips on how to start and structure in any respect. If you have an internet site to advertise your freelance business, a scholar might have contacted you instantly. Having someone else proofread an applicant’s essay is okâ€"any writer can benefit from one other set of eyes that might choose up a typo or a minor grammar mistake. I write a lot of essays in my research and I need them to be good and of high quality. Whether you would obtain factors off for using a conjunction is entirely dependent on the teacher's grading system. Technically, conjunctions are supposed to affix two sentences together; subsequently, using a conjunction to begin a sentence isn't grammatically right. However, we use this format on a regular basis in talking and you will typically see it in all types of writing as well. I discourage my college students from using this sentence kind in essays as a result of they tend to overuse it, and since most of them have to practice writing in a extra skilled manner. However, true editing starts to move into the substantive writing course of and ultimately the writer of the faculty essay must be the applicant. Too much assistanceâ€"even from dad and momâ€" however well intentioned, serves to undermine the process and raise questions about the legitimacy and integrity of the whole utility. Yes, the stakes can seem high, but it is ultimately the applicant’s document and work that's being evaluated and it must be theirs that is submitted as nicely. Editing is a part of the writing course of, like development and revision, the place another particular person may be useful. Many students do need help choosing a subject and organizing the essay. They should search steerage from their counselors or teachers for this. What is most essential is that you just perceive that utilizing a conjunction to begin a sentence gives your writing a more casual, casual tone. If that is applicable to convey your that means, then you need to use it. On the other hand, if you're making an attempt to create a document which makes you sound authoritative, you must avoid that development. So â€" yes â€" it’s fantastic to take a fast learn to look for spelling errors, however it’s not nice to write your youngster’s essay for her or him. In apply, graduate study is one of the main ways people attain the abilities to write down such a paper, but a Ph.D. isn't a requirement. Qualifications can be a choice of the individual journal, but I do not know of any which have a coverage of requiring degree credentials from submitters. For instance, very often graduate or undergraduate students write such papers.

Research Paper Sections

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Writing A Paper

Writing A Paper You are still in your lab finishing revisions and on the brink of submit your paper. You really feel happy ― you've finally finished a yr’s worth of labor. State the restrictions, weaknesses, and assumptions of your examine.Move 3. Summarize the answers to the research questions.b. Consider various explanations of the findings.Move 2. Compare and distinction your findings with those of different revealed results.b. Explain any discrepancies and sudden findings.c. You will submit your paper tomorrow, and whatever the consequence, you realize that you are able to do it. If one journal does not take your paper, you will take advantage of the feedback and resubmit once more. You will have a publication, and this is crucial achievement. Explain the that means and significance of your discovering.c. You want to end with a robust and memorable sentence. Just like your introduction began with a hook statement, your conclusion ought to finish with one thing that might be remembered. As with any paper, you need to ensure you read it over to catch any mistakes. Not solely do you have to use the Word processing device that checks spelling and grammar for you, but you must also read it out loud to find any mistakes. Conclusion â€" here, you restate your introduction and thesis in different phrases. Indicate the significance of the work by stating purposes, recommendations, and implications. Show that the overall analysis space is important, central, fascinating, and problematic in some way;Move 2. Indicate a gap within the previous analysis, or extend previous knowledge ultimately.Move three. Numerous readers of this part will allow you to establish the lacking links and enhance the technical type of this section. Writing a final-minute paper, particularly that entails research, is annoying and fewer than optimal. Instead of discovering yourself in this place, you can observe this advice to keep away from such a state of affairs. Perhaps, if time permits, you can choose to work in someplace like a library or a study lounge. Along with comfort, ensure you have enough lighting to read and write. Writing Materials and Methods sections is a meticulous and time consuming task requiring excessive accuracy and clarity. This is why if you complete your draft, you should ask for as much feedback out of your colleagues as attainable. Books, academic journals, and on-line databases are one of the best locations to search out good sources. Utilize the web, books, and numerous tutorial databases to search out solid major and secondary sources. If you've a rubric, then you realize precisely what to do to earn a excessive grade. Think of your rubric as a checklist on your paper. Outline functions or state the nature of the current research;b. In this paper we argue that stem cells repopulate injured organs. In this paper we provide an argument that stem cells repopulate injured organs.

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Free Essays, Free Term Papers, Free Book Reports

Free Essays, Free Term Papers, Free Book Reports It’s all a function of how lengthy it takes you to write the publish. If you spend three hours on a 500 word submit at $0.03 per word, you should have a dialogue with the client, as a result of the job isn’t economical. I perceive that we've to begin someplace however slaving away for $zero.03 per word seems to be a really low place to begin. I really feel like I must charge considerably extra. Great to view this as someone who's about to kick begin his writing career. â€" don’t require an insane amount of analysis/work to write down about. Wow, ik shocked to study these low rates. The customers are shopping for from a supplier who has no website or social community following because he does not exist. Your article could be very useful for Freelance writing newbies as a supply of data and nice by its style and way of rationalization. I’m only new to the world of freelance writing and it’s a whole new ballgame for me. I appreciate all the free advice wonderful minds such as your self put out. I was in search of some source to understand what’s an inexpensive quantity. I would counsel checking the most recent version of Writer’s Market earlier than you quote a job. There’s a chart the place you possibly can see highs, lows, and averages for various kinds of writing. It’s fairly particular, and you'll see per-word charges in addition to hourly and per-web page charges. In my experience, most shoppers will ask you what your fee is, rather than make you a suggestion. We shouldn’t hate shoppers for wanting to pay lower than you quote; that’s just a sign that you need to transfer onto different prospects. From what I’ve read right here, I suppose lots of you are charging far, far beneath what you’re worth. I’m studying to be flexible with my rates for different types of tasks. Especially as I attempt to construct up a more expertise information in the niches I’m excited about writing for. Reason for me to examine these rates is an inquiry of a potential new offer I received for Content writing. The weblog is concentrated on interior design so there ought to be a reasonably broad selection of candidates. I am thrilled to know writing career presents such an excellent pathway. But, I actually have other purchasers I cost solely $.5/word as a result of the subject is easy and it takes me 30 minutes or less to write down. Also, I don’t take the cynical view that all clients will ‘take a look at’ you by providing a pittance. I actually have just started my freelance writing career and have been questioning what to cost in my early months. As of proper now, i'm on job boards like upwork, mainly to find experience for writing, and what it’s like working with deadlines and such. My questions is about a huge essay â€" say 50,000 words. Isn’t that one way or the other tougher than doing a couple of pages here-and-there? We’ve had to let go each blogger we’ve employed because they lacked in some of the most basic writing ability . How I provide you with the $a hundred and twenty is that it take about four hours for me to write down a blog post with a custom made image that's properly deliberate, proof learn, and revised. I’m sorry Lori Reese, however I do not agree with all of your comments. I sometimes write articles for Constant Content.

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Writing

Writing 24⁄7 customer assist to those who have any questions or concerns relating to the writing service. On Instagram, we share the freshest student memes every day! And that’s not all; you possibly can order any paper by merely sending a DM. Be the primary one to know about all the EssayPro updates, giveaways, and seasonal discounts for students. This is because know-how and sociability aren’t extracurricularâ€"students’ lives are more and more know-how oriented and social in nature in ways in which weren’t around years ago. The first step to creating a profitable thesis assertion is producing a concise overview of the topic at hand. In this case, know-how and the ESL classroom is the topic upon which the paper is based. So the primary portion of your thesis ought to be a generalized assertion that describes the imperatives which make your paper relevant. The writing of the thesis is broken into 4 components. Note that the ideas get extra particular the additional away they're from the middle subject. As nicely, note that they’re written as interrogativesâ€"questions stimulate thought. Circle the ones that are most specific and makes use of them on your paper. It could be easy to fixate on the trees at the expense of seeing the entire forest, so be sure to remember that what you’re doing is adding to your general profession. grades on papers that may otherwise have been straightforward A’s. When the order is accomplished, you can download it instantly in the app. If any issues with the paper come up, you possibly can ask for a vast quantity of revisions till you are feeling the paper is ready and the decision to buy essay has paid off. With your easy-to-use in-app chat, you'll be able to maintain in touch with the author. Feel free to cross any last-minute requests or requirements you forgot about to the chosen writer. Meaning, unsatisfied clients additionally do not want to fret in relation to a poor high quality paper. Meeting the deadlines is certainly one of our top priorities, so you possibly can make certain that your project might be performed in time and you will be able to take a look at the paper beforehand. Your paper will meet all the formatting, enhancing and referencing necessities. The assignment shall be based mostly on an intensive research and can correspond together with your tutorial stage. You can ensure that it will be accomplished at the highest potential level. With this sentence you'll remind your self about what the prof needs and the way you’re going to give it to them. Make a listing of three strengths and weaknesses you've as a writer. Be mindful of the pitfalls and assured about your excessive factors. On prime of that, papers typically make up a big portion of a pupil’s general grade in any class, which makes them even higher danger ventures. If the paper is good, you need to use it as a writing pattern or try to publish it, which will construct your résumé. Resist the impulse to consider the paper as a hurdle. Ernest Hemingway famously mentioned that “the hardest half about writing is getting your ass within the chair.” And he’s completely correct. When you buy custom papers from us, we can guarantee anti-fraud coverage, excessive-high quality of written papers, and a a refund warranty that saves you from dropping money. We wouldn’t like our customers to feel disappointed. We don’t wish to lose a buyer, that’s why we offer a convenient and trustful company that can help you through the learning years. We are confident of the standard of our papers, so we give you unlimited revisions, which are totally free. If you have to make any amendments, all you must do is contact us and supply the comments about what you would like to be changed. We hope you’ve enjoyed this College Choice tutorial on writing the perfect analysis paper. Stay tuned for more tutorials on all things related to thriving in college. You’re making an attempt to ace this paper, which suggests you need to do some further and move previous the things that each one college students can do into issues that exceptional college students do. Teachers who don't embrace technology of their lessons danger shedding college students to academic boredom, to not mention that they will be perceived by their college students as tedious and irrelevant. Follow our social media accounts to stay updated. To make sure you get solely high-notch papers, we ask you to offer us a minimum of 6 hours. EssayPro has been round for a long time and has gained a great reputation amongst students. If you possibly can sit down to write down, you’ve obtained 90% of the work behind you already. As a writer, I knowI’m great at…developing with interesting concepts, articulating my thoughts clearly, and utilizing good grammar. It may look like a foolish factor to do, but an anchor sentence is as very important as a thesis assertion. It’s basically a thesis statement for the paper writing course of.

Essay Writer & Essay Writing Service

Essay Writer & Essay Writing Service Follow these steps to start revising your paper to improve cohesion. Does my conclusion make sense based mostly on the rest of the paper? I even have checked my paper for any editing errors that I know I tend to make regularly. I actually have proofread my paper for spelling along with using the spell-checking feature in my word-processing program. My paper states my viewpoint using a balanced toneâ€"neither too indecisive nor too forceful. Understanding cohesion can also profit you in the office, particularly when you must write and ship a presentation. Speakers typically depend on cute graphics or funny quotations to hold their viewers’s attention. When revising a analysis paper, consider the organization of the paper as a complete and the organization of individual paragraphs. During the method of revising and editing, Jorge made adjustments within the content material and style of his paper. He additionally gave the paper a last evaluation to examine for general correctness and, notably, right APA or MLA citations and formatting. We’ll occasionally send you promo and account associated emails. Is the writing fashion of this doc efficient for attaining the doc’s objective? Following APA or MLA citation and formatting guidelines might require time and effort. However, it's good follow for studying how to follow accepted conventions in any professional subject. If you choose to use these parts, ensure they work well with the substantive content of your presentation. For instance, if you're asked to offer a financial presentation, and the financial report reveals that the company misplaced cash, humorous illustrations wouldn't be related or appropriate for the presentation. Revise the locations you recognized in your paper to improve cohesion. Make certain the knowledge offered works with ideas in the body of the paper. Identify places the place you need to revise your writing in order that readers perceive the significance of the main points cited from sources. Many giant companies create a mode manual with tips for modifying and formatting paperwork produced by that corporation. Employees observe the fashion handbook when creating inside paperwork and paperwork for publication. Text is double spaced and set in a regular 12-point font. Each source cited in the physique of my paper has a corresponding entry within the references part of my paper. Within the physique of my paper, every fact or idea taken from a source is credited to the proper source. Get in contact with our writing gurus and select the one who appeals to you essentially the most. By clicking “Proceed”, you agree to our phrases of service and privacy coverage. In a cohesive research paper, the weather of the paper work collectively smoothly and naturally. When revising a research paper, consider its cohesion. In specific, verify that info from analysis is easily built-in with your concepts. Organization in a research paper means that the argument proceeds logically from the introduction to the physique to the conclusion.

Essay Writer & Essay Writing Service

Essay Writer & Essay Writing Service Follow these steps to start revising your paper to improve cohesion. Does my conclusion make sense based mostly on the rest of the paper? I even have checked my paper for any editing errors that I know I tend to make regularly. I actually have proofread my paper for spelling along with using the spell-checking feature in my word-processing program. My paper states my viewpoint using a balanced toneâ€"neither too indecisive nor too forceful. Understanding cohesion can also profit you in the office, particularly when you must write and ship a presentation. Speakers typically depend on cute graphics or funny quotations to hold their viewers’s attention. When revising a analysis paper, consider the organization of the paper as a complete and the organization of individual paragraphs. During the method of revising and editing, Jorge made adjustments within the content material and style of his paper. He additionally gave the paper a last evaluation to examine for general correctness and, notably, right APA or MLA citations and formatting. We’ll occasionally send you promo and account associated emails. Is the writing fashion of this doc efficient for attaining the doc’s objective? Following APA or MLA citation and formatting guidelines might require time and effort. However, it's good follow for studying how to follow accepted conventions in any professional subject. If you choose to use these parts, ensure they work well with the substantive content of your presentation. For instance, if you're asked to offer a financial presentation, and the financial report reveals that the company misplaced cash, humorous illustrations wouldn't be related or appropriate for the presentation. Revise the locations you recognized in your paper to improve cohesion. Make certain the knowledge offered works with ideas in the body of the paper. Identify places the place you need to revise your writing in order that readers perceive the significance of the main points cited from sources. Many giant companies create a mode manual with tips for modifying and formatting paperwork produced by that corporation. Employees observe the fashion handbook when creating inside paperwork and paperwork for publication. Text is double spaced and set in a regular 12-point font. Each source cited in the physique of my paper has a corresponding entry within the references part of my paper. Within the physique of my paper, every fact or idea taken from a source is credited to the proper source. Get in contact with our writing gurus and select the one who appeals to you essentially the most. By clicking “Proceed”, you agree to our phrases of service and privacy coverage. In a cohesive research paper, the weather of the paper work collectively smoothly and naturally. When revising a research paper, consider its cohesion. In specific, verify that info from analysis is easily built-in with your concepts. Organization in a research paper means that the argument proceeds logically from the introduction to the physique to the conclusion.

Pay Someone To Write My Research Paper

Pay Someone To Write My Research Paper This way, the author ensures that the ultimate version of the paper meets all requirements set forth by the teacher or professor. All of papers you get at Payforessay.net are meant for research purposes solely. All these texts are unique and may be additional used with proper references solely. Price, nonetheless, is a direct indication of the standard you’ll receive. High-high quality academic writing prices a bit greater than the common value because an experienced professional is responsible for completion. Have a look at samples of our writers' work as proof of their expertise and dedication. We by no means miss deadlines, delivering every composition timely. You don’t have to worry that you could miss a deadline and switch a paper in late. If you don’t want to get into writer’s block, then you need to hire a pro essay writer that will help you out. Give us any matter in any of the 25+ topic fields that we cover, including MBA, History, Literature, Nursing, and Education. If it bothers you, we would like to offer you an alternative solution. Recruit a educated author in your subject who’ll do the task for you right now. The task might be based mostly on an intensive research and can correspond along with your tutorial level. You can be sure that it will be accomplished on the highest attainable level. Every task ordered with us is accomplished by a reliable author working in your educational field. That means you get reliable and all-round help from professionals who've considerable practical data of your subject. The most essential part of custom-writing providers is privateness and confidentiality. You don’t need to worry about data disclosure, as your information and funds are rigorously protected by the system and reliable payment methods. Meeting the deadlines is considered one of our top priorities, so you'll be able to be sure that your project will be performed in time and you will be able to take a look on the paper beforehand. Your paper will meet all of the formatting, modifying and referencing requirements. Depending on the problem of your paper, deadline, and available price range, you'll be able to choose between the author varieties and meet your academic goals in the cheapest but handiest fashion. Our writers are professionals in the respective disciplines. Every writer takes on those tasks that match their instructional background and information. Pay in your paper using any of the out there methods, Visa, and MasterCard. Every paper is double-checked for plagiarism and grammar errors on completion. A Master’s degree holding author will allow you to complete the work in time and up to the mark. It’s not unusual that a really well-written essay receives a low grade because of the lack of correct formatting. That’s why each task needs to respect these guidelines of educational formatting. Third, a high matter complexity can also imply the need to conduct thorough analysis. Even when you have particular requirements, you might be all the time welcome to discuss it with online support or with a writer immediately. Lastly, whenever you search to pay someone to write a analysis paper, you want somebody who provides unlimited revisions. We offer free limitless revisions for your whole completed tasks to make sure they meet the marking necessities given by your tutors. The second free characteristic you'll get pleasure from is free formatting and citations. Our writers format your analysis based on your tutor’s necessities and provide adequate sources to again up info stated in your task. Law students can go into apply but in addition have the prospect to join the enterprise. Memory and detailed analysis expertise are also essential. Those intending to stand on their ft and plead a case do not have to have high quality writing expertise. In each case, the writer may have a good grasp of the topic and will perceive the content material and conclusion that you have expressed. I need someone to put in writing my paper is a wonderfully reasonable request of somebody higher suited to do it. There are many branches of medication with graduates often specializing in post-graduate work. The course tends to be intense with strain to submit work rapidly yet accurately a standard prevalence. If you ask to put in writing my paper now with a limited timescale, the fee could rise however the work shall be just as good.

Write My Essay Service

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Write My Essay Service Don’t know the way to keep away from plagiarism when paraphrasing? Contact us through Messenger at any time of the day or night time, and our pros will assist you to incorporate the principle ideas of the creator or source into your paper. Indeed, no one wants a paper delivered too late, even when it is a real masterpiece. We understand that and due to this fact assure that your order will be done with out delays. What is more, we try to ship complete papers even before the deadline you specify to let you take a close look at it and ask for amendments if needed. We ship analysis papers that are ready for submission to our clients and therefore, there is nothing to fret about when we've your paper. Most guys in our team are former students, and a few of us nonetheless examine. We know the way difficult it is to generate income when you are in school. Furthermore, I was required to sign the document as well to indicate that I additionally had read and understood the insurance policies. Now you have a properly-written essay and plenty of saved time. Don’t let that research paper stress you out or somewhat take all your time when you'll be able to forward the task to us, seat and relax as we do all of the be just right for you. Is that research paper pressurizing you due to deadline and consuming all of your time such you could’t do any other thing. Feel free to ahead it to us, and we are going to deal with it just the way in which you need if not better. We guarantee safety, privacy and confidentiality to our customers in all of the papers that we deal with. We offer varied types of companies to ensure you always convey your A game. We have employed a team of professionals who present professional tutorial help. Most of them are native audio system and PhD holders who are in a position to deal with any assignment you need help with. You get well timed help together with your paper and a strong guarantee of a successful consequence. You get a secure paper writing assist that nobody will ever find out about. The high buyer satisfaction price is the initially reason on your trust. They are lying, in fact, however that could be a ethical issue, not a legal one. Legally, the scholar is, nearly certainly, breaking their commitment to the establishment to produce authentic work. Anyone who uses a ghostwriter to create their writing assignments is in clear violation of these policies. As I mentioned there, I actually have two teenagers in high school, and every of them was required to signal an agreement that specifically addressed this and a number of other topics, similar to plagiarism. We can go on and on about our guarantees, attempting to show the purpose, however nothing speaks higher about our essay service experience than buyer reviews. Their sincere testimonials are the proofs of essay service reliability and competence for you and the source of inspiration for our staff. First, notify us about your intentions to purchase a paper. You can send us a message through e mail, messenger, or online chatbox. Or you'll be able to fill out an order form and wait for our rep to contact you. A seasoned professional with a few years of expertise in academic writing. Thank you for actually taking the time to grasp my wants and wants of this paper. I suppose you probably did an awesome job and look forward to working with you again in the close to future. Out of all the websites I've used in the past few years can not evaluate to this one. I actually have never had a difficulty and always received the very best quality paper either a couple of days before the deadline or an hour earlier than. I just wished to say thanks for all of your hard work and for making my semester workload manageable. It could be very on point and gets to the dust of the subject.

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Building 4 Odyssey

Building 4 Odyssey I very much agree with what Jess wrote about your comments on Stus entry this is a challenging time for the MIT admissions office, and hearing your thoughts, whether supportive or critical, is always enlightening. As I wrote back in February, Im reading three heavy-duty books in the class 21L.702 Studies in Fiction: James Joyce and the Legacy of Modernism. Joyces Dubliners and A Portrait of the Artist as a Young Man were both difficult but possible to understand. I really enjoyed both of them, and am fairly confident that I knew what was going on in each book. I havent often feel this way at MIT, so I was enjoying it. Ulysses is something else. It is the most formidable piece of literature I have ever attempted, and, not gonna lie, its been rough. Between the changing narrative styles, extensive vocabulary (250,000 words from a vocabulary of 30,000 words), and hundreds of jokes/puns/foreign phrases that require 700 pages of annotations, it is a monster to read let alone understand. But enough complaining. I am in a superb lit class that is tackling this book, and I diligently take pages of notes each class to supplement my reading comprehension. All good, right? Not last Tuesday, when I left my copy of Ulysses, along with my awesome notebook of class notes from Dubliners, Portrait, and Ulysses in the Building 4 Athena Cluster. I rushed out of the cluster around 5:15 PM when I got an urgent email, and forgot to bring my books with me. When I went back around 8:00 PM to pick them up, they were gone. Yikes. On Wednesday morning, after a sleepless night (not kidding), I went to the undergraduate math office in the same hallway and asked if anyone had dropped off my books. Nope. I then left a short note in the unlucky terminal that said, If you found a brown notebook or the book Ulysses, please contact [email], thanks! By Thursday, I was pretty bummed, since I figured that if the person who took my books hadnt contacted me within a day, they were as good as gone. With my last drop of optimism, I turned to the Athena gods. My awesome friend Phil 07 taught me the useful Athena command last. I typed this in on the Athena computer I had used Tuesday and learned the names of the last ~40 people who had logged in on the same computer. I emailed the following message to the 3 users who were there between 5:15 PM and 8:00 PM Tuesday Hey [Name], I left my copy of Ulysses by James Joyce in the bldg 4 Athena cluster, and I see you logged on after me. Did you happen to pick my book and notebook? If so, I'd be happy to come get it from you Thanks, Mitra I got some very thoughtful responses, like Hi Mitra, I'm afraid I haven't seen it. Good luck and Hi Mitra, Sorry, I was actually in a rush to print something out, I didn't even notice anything on the table. Sorry again! I hope you find it At this point, I was beginning to lose all hope. Buying a new book wouldnt have been a huge deal, especially since I dont write much in my books, but the notebook was key. Then I miraculously received this email Yes, I did! Sorry, I picked up the book and notebook intending to find out who owned them, but I got distracted. I have a big thermodynamics test today which has left me scatterbrained. The test has got me jammed up today, and it would be hard for us to meet up. Can we meet Friday? Any time or place Friday is good for me. I'm sorry for the inconvenience I've caused; I should have just left the books there and in all likelihood you'd have recovered them by now. Anyway, email me back and let's find a time and place to meet up and get/give back your stuff. As you may have guessed, I was thrilled to get this email and am currently guarding my Ulysses book and notebook with my life. I am not sure what the moral of this story is, though I suppose it can be any one of the following: keep track of your stuff; learn your Athena commands; people at MIT can do great things for each other. Any others that Im missing? In any case, Im off to reread and Scylla and Charybdis to try and figure out what Stephen Dedaluss deal is.

Dromiceiomimus - Facts and Figures

Name: Dromiceiomimus (Greek for emu mimic); pronounced DROE-mih-SAY-oh-MIME-us Habitat: Plains of North America Historical Period: Late Cretaceous (80-65 million years ago) Size and Weight: About 12 feet long and 200 pounds Diet: Probably omnivorous Distinguishing Characteristics: Relatively large eyes and brain; long legs; bipedal posture About Dromiceiomimus A close relative of the North American ornithomimids (bird mimic dinosaurs) Ornithomimus and Struthiomimus, the late Cretaceous Dromiceiomimus may have been the fastest of the bunch, at least according to one analysis of this theropods unusually long legs. At full tilt, Dromiceiomimus may have been capable of hitting speeds of 45 or 50 miles per hour, though it probably stepped on the gas pedal only when it was being pursued by predators or itself in pursuit of small, skittering prey. Dromiceiomimus was also notable for its relatively large eyes (and correspondingly big brain), which matched up oddly with this dinosaurs weak, toothless jaws. As with most ornithomimids, paleontologists speculate that Dromiceiomimus was omnivorous, feeding mostly on insects and vegetation but pouncing on the occasional small lizard or mammal when the opportunity presented itself. Now for the catch: many, if not most, paleontologists believe that Dromiceiomimus was actually a species of Ornithomimus, and not deserving of genus status. When this dinosaur was discovered, in Canadas Alberta province in the early 1920s, it was initially classified as a species of Struthiomimus, until Dale Russell reexamined the remains in the early 1970s and erected the genus Dromiceiomimus (emu mimic). A few years later, though, Russell changed his mind and synonymized Dromiceiomimus with Ornithomimus, arguing that the main feature distinguishing these two genera (the length of their legs) wasnt truly diagnostic. Long story short: while Dromiceiomimus persists in the dinosaur bestiary, this difficult-to-spell dinosaur may soon go the way of Brontosaurus!

I Am A Student At Denver South High School Essay - 2123 Words

Eligh Purvis Period 2 English 1020 2 December 2016 12 years, 2040 days, 16,320 hours, 979,200 minutes, this is the amount of time American students spend on the first step of an education (K-12). After spending this massive amount of time in school you would think that students are leaving with a good education, right? But the sad reality of it is that American high school students graduate with a mostly irrelevant education and it is crippling them in the real world. I am a student at Denver south high school in Colorado, so I have been able to witness this issue first hand. Although Denver south has an impressive level of diversity of different ethnicities, cultures and ideals that adds a lot to the experience of a high school education, our curriculum is still far from what is should be. I ve witnessed students sitting at desks sleeping, playing on there phones or doing something completely different from what the class is doing, not saying that I do the same thing. Being a senior I was required to take a civics class, this class consists of mostly lectures that rarely interact with the class, for me this class is a study hall where I finish homework assignments and where I finished the majority of my college application I was able to do all of this while still maintaining a A, isn t their a problem with this? The majority of teachers, and parents think that this is the student s fault for not being motivated to learn and to resist boredom, on the contrary IShow MoreRelatedPeople Talk About Change All Of The Time And More Often1622 Words   |  7 Pagesnot occur. The majority of people do not take action for any change to happen. Many schools are failing as student’s needs are not being met by the school system. Supporting the changes needed to raise students in a successful environment need to be addressed by the school board and the surrounding community. By the time college approaches, students realize that they are not prepared for college. 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In East High, 72% of the student body participate inRead MoreI Am Shanna Woods, A Dancer, Mother, Life And College951 Words   |  4 PagesI am Shanna Woods, a dancer, mother, life and college student, dance instructor and aspiring choreographer. I have dance before I could walk. I decided I wanted to dance after watching a video of Dance Theatre of Harlem’s Giselle in the 5th grade. At that time, I didn’t know becoming a dancer was a possible career. It was just something we all did in the community; shaking our non-hips, doing the tootsie roll, and whatever we saw on the music videos. I remember making up dances f or my friends andRead MoreAnalysis Of The Book A New Baby 2267 Words   |  10 Pagesof my family watched the Denver Broncos defeat the Jacksonville Jaguars. My parents joke with me that I’ve been a Broncos fan since I was even born, which is true. All of my grandparents, three aunts, and three family friends were at the hospital to greet me. 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Solution to Auditing and Assurance Service 1,12,B, 3 Free Essays

string(72) " and expenses that are real and in existence at the balance sheet date\." SOLUTIONS FOR REVIEW CHECKPOINTS 1. 1Business risk is the collective risk faced by a company that engages in business. It encompasses all threats to and organization’s goals and objectives. We will write a custom essay sample on Solution to Auditing and Assurance Service: 1,12,B, 3 or any similar topic only for you Order Now It includes the chance that customers will buy from competitors, that product lines will become obsolete, that taxes will increase, that government contracts will be lost, or that employees will go on strike. 1. 2The conditions of complexity, remoteness, time-sensitivity, and consequences increase demands by outside users for relevant, reliable (useful) information. They cannot produce the information for themselves because of these conditions. Company managers and accountants produce the information. 1. 3Information risk, in contrast to business risk, is the risk (probability) that the information (mainly financial) disseminated by a company will be materially false or misleading. This risk creates the demand for objective outsiders to provide assurance to decision makers. 1. 4Students can refer to the AAA and AICPA definitions in Chapter 1. Some instructors may want to extend the consideration of definitions to include the internal and governmental definitions (located in Module D). In response to â€Å"What do auditors do? ,† students can refer to Exhibit 1. 2 and respond in terms of: (1) obtaining and evaluating evidence about assertions management makes about economic actions and events, (2) ascertaining the degree of correspondence between the assertions and the appropriate reporting framework, and (3) providing an audit report (opinion). Students can also respond more generally in terms of â€Å"lending credibility† to financial statements presented by management (attestation). 1. An attest engagement is: â€Å"An engagement in which a practitioner is engaged to issue or does issue a written communication that expresses a conclusion about the reliability of a written assertion that is the responsibility of another party. † To attest means to lend credibility or to vouch for the truth or accuracy of the statements that one party makes to another. The attest function is a term often applied to the activities of independent CPAs when actin g as auditors of financial statements. 1. Assurance engagements are independent professional services that improve the quality of information, or its context, for decision makers. Since information (financial statements) are prepared by managers of an entity who have authority and responsibility for financial success or failure, an outsider may be skeptical that the information is objective, free from bias, fully informative, and free from material error, intentional or inadvertent. The services of an independent-CPA auditor helps resolve those doubts because the auditor’s success depends upon his independent, objective, and competent assessment of the information (e. . , the conformity of the financial statements with the appropriate reporting framework). The CPA’s role is to lend credibility to the information; hence the outsider will likely seek his independent opinion. 1. 7CPAs serve as independent intermediaries who lend credibility to information. Hence, assuranc e services are natural extensions of the well-regarded audit and attest services. CPAs can use their expertise in internal control and measurement methods. Assurance services are natural extensions of attestation services, which earlier evolved from financial statement audit services. Attestation and audit services are highly structured and intended to be useful for large groups of decision makers (e. g. , investors, lenders). On the other hand, assurance services are more customized and intended to be useful to smaller, targeted groups of decision makers. In this sense, assurance services bear resemblance to consulting services. 1. 8There are four major elements of the broad definition of assurance services: Independence. CPAs want to preserve their attestation and audit reputations and competitive advantages by preserving integrity and objectivity when performing assurance services. Professional Services. Virtually all work performed by CPAs is defined as â€Å"professional services† as long as it involves some element of judgment based in education and experience. Improving the Quality of Information or its Context. The emphasis is on â€Å"information†Ã¢â‚¬â€œ CPAs’ traditional stock in trade. CPAs can enhance quality by assuring users about the reliability and relevance of information, and these two features are closely related to the familiar credibility-lending products of attestation and audit services. â€Å"Context† is relevance in a different light. For assurance services, improving the context of information refers to improving its usefulness when targeted to particular decision makers in the surroundings of particular decision problems. For Decision Makers. They are the â€Å"consumers† for assurance services, and they personify the consumer focus of new and different professional work. They may or may not be the â€Å"client† that pays the fee, and they may or may not be one of the parties to an assertion or other information. The decision makers are the beneficiaries of the assurance services. 1. Accountants record, classify, and summarize (report) a company’s assets, liabilities, capital, revenue, and expense in financial statements. Auditors gather evidence related to the assertions management makes in financial statements and render a report. Accountants produce the financial statements; auditors audit them. 1. 10There are three major classifications of ASB assertions with several assertions in each c lassification: Transaction Assertions: Occurrence assertion: The objective is to establish with evidence that transactions giving rise to assets, liabilities, sales and expenses actually occurred. Key questions include â€Å"Did the recorded sales transactions really occur? † Completeness and cutoff assertion: The objective is to establish with evidence that all transactions of the period are in the financial statements and all transactions that properly belong in the preceding or following accounting periods are excluded. Completeness also refers to proper inclusion in financial statements of all assets, liabilities, revenue, expense and related disclosures. Key questions related to completeness include: â€Å"Are the financial statements (including footnotes) complete? and â€Å"Were all the transactions recorded in the right period? † Accuracy assertion: The objective is to establish with evidence that transactions have been recorded at the correct amount. Key questions relate to â€Å"where the expenses recorded at the proper dollar amount? † Classification assertion: The objective is to establish with evidence that transactions were posted to the cor rect accounts. Key questions relate to â€Å"was this expense recorded in the appropriate account/† Balance Assertions: Existence assertion: The objective is to establish with evidence that balance represents assets, liabilities, sales, and expenses that are real and in existence at the balance sheet date. You read "Solution to Auditing and Assurance Service: 1,12,B, 3" in category "Papers" Key questions relate to â€Å"does this number truly represent assets that existed at the balance sheet date? † Rights and obligations assertion: The objectives related to rights and obligations are to establish with evidence that assets are owned (or rights such as capitalized leases are shown) and liabilities are owed. Key questions related to this assertion include: â€Å"Does the company really own the assets? nd â€Å"Are related legal responsibilities identified? † Completeness assertion: The objective is to establish with evidence that all balances of the period are in the financial statements. Key questions related to completeness include: â€Å"Are the financial statements (including footno tes) complete? † Valuation assertion: The objective is to establish with evidence that balances have been valued correctly. Key questions include â€Å"Are the accounts valued correctly? † and â€Å"Are expenses allocated to the period(s) benefited? † Presentation and Disclosure assertion: Occurrence assertion: The objective is to establish with evidence that transactions giving rise to assets, liabilities, sales and expenses actually occurred. Key questions include â€Å"are we properly presenting and disclosing transactions that occurred during this period. Rights and obligations assertion: The objectives related to establishing with evidence the proper presentation of assets, liabilities, revenues and expenses to which the company has a legal right or a legal obligation Key questions related to this assertion include: â€Å"Has the company properly presented the assets in its possession? nd â€Å"Are related legal responsibilities identified and properly disclosed? † Completeness assertion: The objective is to establish with evidence that all balances of the period are presented and/or disclosed in the financial statements. Key questions related to completeness include: â€Å"Are the financial statements (including footnotes) complete? † Accuracy and valuation assertion: The objectives are to establish with evidence that balances presented and disclosed in the financial statements have been recorded accurately and have been valued correctly. Key questions include â€Å"Are the accounts valued correctly? † and â€Å"Are expenses allocated to the period(s) benefited? † Classification and understandability assertion: The objective is to establish with evidence that presentation and disclosures are properly classified on the financial statements and that financial statements including footnotes are understandable to the financial statement users. Key questions relate to â€Å"Is this account properly presented in the correct financial statement category† and â€Å"are the footnote disclosures presented to promote an understanding of the nature of the account† . 11The ASB’s assertions are important to auditors because they are the focal points for audit procedures. Furthermore, audit procedures are the means to answer the key questions posed by management’s assertions. The ASB assertions are in more detail than the PCAOB assertions and are categorized into transaction assertions, bala nce assertions, and presentation and disclosure assertions. They include the following additional assertions: cutoff, accuracy, valuation, classification, and understandability. Exhibit 1. 4 explains the difference between ASB and PCAOB assertions. . 12Holding a belief that a potential conflict of interests always exists causes auditors to perform procedures to search for errors or frauds that would have a material effect on financial statements. This tends to make audits more extensive for the auditor and more expensive for the client. The situation is not a desirable one in the vast majority of audits where no errors or frauds exist. However, errors and financial reporting frauds have happened too often. Users of financial statements and audit reports expect auditors to detect material misstatements. . 13Some examples of assurance engagements include: †¢ Internet Website certification (CPA WebTrust) †¢ Accounts receivable review and cash enhancement †¢ Third-party r eimbursement maximization †¢ Rental property operations review †¢ Customer satisfaction surveys †¢ Benchmarking/best practices †¢ Evaluation of investment management policies †¢ Fraud and illegal acts prevention and deterrence †¢ Information systems security reviews (SysTrust) †¢ Internal audit strategic review . 14Major areas of public accounting services: †¢ Assurance services (including audit services and other attestation engagements) †¢ Tax consulting services †¢ Consulting services 1. 15Operational auditing is the study of business operations for the purpose of making recommendations about the economic and efficient use of resources, effective achievement of business objectives, and compliance with company policies. The AICPA views operational auditing as a type of management advisory service offered by public accounting firms. 1. 6The elements of expanded-scope auditing include: (1) financial and compliance audits, (2) economy and efficiency audits, and (3) program results audits. 1. 17Compliance auditing involves a study of an organization’s policies, procedures, and performance in following laws, rules, and regulations. An example is a school’s policies, procedures, and performance in determining eligibility for a free meal program. 1. 18Other kinds of auditors include IRS agents/auditors, state and federal bank examiners, state insurance department auditors, and fraud auditors. 1. 9The purpose of continuing education is to ensure that CPAs in practice maintain their expertise at a sufficiently high level in light of evolving business conditions and new regulations. For CPAs in public practice, 120 hours of continuing education is required every three years, with no less than 20 hours in any one year. For CPAs not in public practice, the general requirement is 120 or fewer (90 in some states) every three years. 1. 20Everything cannot be learned in the classroom, and some on-the-job experi ence is helpful before a person is foisted off on the public as a licensed professional. Also, the experience weeds out some persons who do not want to take the trouble to be involved in accounting work. 1. 21State boards administer the state accountancy laws. State boards make physical arrangements to give the CPA examination, collect the examinations, receive the grades from the AICPA grading activity, and notify candidates whether they passed or failed. After satisfying state requirements for education and experience, successful candidates are awarded the CPA certificate by a state board. At the same time, new CPAs must pay a fee to obtain a state license to practice. Thereafter, state boards of accountancy regulate the behavior of CPAs under their jurisdiction (enforcing state rules of conduct) and supervise the continuing education requirements. 1. 22After becoming a CPA licensed in one state, a person can obtain a CPA certificate and license in another state. The process is known as reciprocity. CPAs can file the proper application with another state board of accountancy, meet the state’s requirements, and obtain another CPA certificate. Many CPAs hold certificates and licenses in several states. From a global perspective, individuals must be licensed in each country. Similar to CPAs in the United States, â€Å"Chartered Accountants† (CAs) practice in Australia, Canada, Great Britain, and India. Efforts are currently underway through NASBA to streamline the reciprocity process so that CPAs can practice across state lines without having to have 50 different licenses. SOLUTIONS FOR MULTIPLE CHOICE-QUESTIONS 1. 23a. IncorrectThis is an attestation to the prize promoter’s claims. b. IncorrectThis is an audit engagement to give an opinion on financial statements. c. IncorrectThis is an assurance engagement on newspaper’s circulation data. . IncorrectThis is an assurance engagement on the performance of golf balls. e. CorrectSince attestation and audit engagements are subsets of assurance engagements, all are assurance engagements. 1. 24a. CorrectThis statement characterizes professional skepticism. b. Incorrectâ€Å"Exclusively an auditor† is not an idea that seems to speak of â€Å"skepticism. † c. IncorrectProfessio nal obligations† is not an idea that seems to speak of â€Å"skepticism. † d. IncorrectThis is more an assumption of necessity than of skepticism. 1. 25a. Incorrect While work on a forecast is covered by the attestation standards, the auditors should give assurance or a disclaimer. b. Correct This is the basic definition of attestation–giving a report on reliability of an assertion one party makes to another. c. Incorrect Tax work is not an attestation service. d. Incorrect Litigation and expert witness services are not attestation services. 1. 26a. IncorrectThe objective of environmental auditing is to help achieve and maintain compliance with environmental laws and regulations and to help identify and correct unregulated environmental hazards b. IncorrectThe objective of financial auditing is to obtain assurance on the conformity of financial statements with generally accepted accounting principles. c. Incorrect The objective of compliance auditing is the entity’s compliance with laws and regulations. d. CorrectOperational auditing refers to the study of business operations for the purpose of making recommendations about the economic and efficient use of resources, effective achievement of business objectives, and compliance with company policies. 1. 27a. IncorrectWhile not the primary objective of an operational audit, auditors should still be concerned about compliance with financial accounting standards. b. CorrectThis statement is part of the basic definition of operational auditing. c. IncorrectAn operational audit does not focus on the financial statements. d. IncorrectAnalytical tools and skills are an important part of financial auditing. 1. 28a. CorrectThe proper reference is to the appropriate reporting framework. b. IncorrectThe AICPA does not refer only to the FASB for the appropriate reporting framework. c. IncorrectThe reference to the SEC is wrong. d. IncorrectThis is an abstract of the AAA definition. 1. 29d. CorrectWhile â€Å"complexity,† â€Å"remoteness,† and â€Å"consequences† are good answers, â€Å"skepticism,† or potential conflict of interest, generally drives the demand for audited financial statements. 1. 30d. CorrectSarbanes-Oxley prohibits the provision of all of the services listed in answers a, b, and c, therefore, d (all of the above) is the best response. 1. 31a. IncorrectAuditors do not reduce business risk. b. CorrectAuditors give some assurance that the information risk is low. c. IncorrectComplexity creates demand for accounting services, but is not an audit objective. d. IncorrectAuditors only indirectly control the timeliness of financial statements. 1. 32d. CorrectAnswers a, b, and c refer to a financial statement audit, an internal controls attestation engagement, and an operational audit, respectively. Compliance refers to following laws, rules, regulations, and policies. 1. 33d. CorrectWhile answers a, b, and c are true, experience, education, and successful completion of the Uniform CPA are all necessary to be licensed as a CPA. 1. 34d. CorrectThe mission of the U. S. Government Accountability Office is to ensure that public officials are using public funds efficiently, effectively, and economically. 1. 35b,d CorrectThe two categories of performance audits are economy and efficiency audit and program audits. 1. 36c. CorrectReview of credit ratings of customers gives indirect evidence of the collectibility (valuation) of accounts receivable. 1. 37a. IncorrectRhonda’s representations are not sufficient evidence to support assertions made in the financial statements. b. IncorrectDespite Rhonda’s representations, Jones must gather additional evidence to corroborate Rhonda’s assertions. . IncorrectRhonda’s representations are a form of evidence (albeit weak) that should neither be disregarded, nor blindly regarded without professional skepticism. d. CorrectRhonda’s assertions need corroboration. 1. 38a. IncorrectAlthough there is a high level of risk associated with client acceptance, this phrase was created by the au thors. b. CorrectInformation risk is the probability that the information circulated by a company will be false or misleading. c. IncorrectMoral hazard is the risk that the existence of a contract will change the behavior of one or both parties to the contract. d. IncorrectBusiness risk is the probability an entity will fail to meet its objectives and, ultimately, fail. 1. 39a. CorrectCompleteness includes cutoff which refers to accounting for revenue, expense, and other transactions in the proper period (neither postponing some recordings to the next period nor accelerating next-period transactions into the current-year accounts). 1. 40d. CorrectThe objective related to rights and obligations is to establish with evidence that amounts reported as assets of the company represent its property rights and that the amounts reported as liabilities represent its obligations. . 41b. CorrectManagement’s existence assertion states that reported assets, liabilities, and equities actually exist. 1. 42a. IncorrectUnder Sarbanes-Oxley, professional service firms are prevented from acting in a managerial decision making role for an audit client. b. IncorrectUnder Sarbanes-Oxley, professional service firms are prevented from auditing the firm’s own work on an audit client. c. IncorrectUnder Sarbanes-Oxley, professional service firms may only provide tax consulting service to an audit client with the audit committee’s approval. d. CorrectSarbanes-Oxley prevents professional service firms from engaging in any of the above listed capacities. 1. 43 d. CorrectReciprocity refers to the process through which CPAs licensed in one state can obtain a CPA certificate and license in another state. 1. 44a. CorrectAuditing is a subset of attestation engagements that focuses on the certification of financial statements. b. IncorrectAuditing is a subset of attestation that provides higher assurance than that provided by an attestation engagement. c. IncorrectConsulting engagements focus on providing clients with advice and decision support. d. IncorrectAssurance engagements are designed to improve the quality of information, or its context, for decision makers. 1. 45d. CorrectAlthough auditing is a subset of attestation, and attestation is a subset of assurance, the focus of the engagements tends to be very specific. 1. 46d. CorrectCredibility, advancement, and monetary rewards are all reasons to become certified. SOLUTIONS FOR EXERCISES AND PROBLEMS 47. Audit, Attestation, and Assurance Services Students may encounter some difficulty with this matching because the Special Committee on Assurance Services listed many things that heretofore ave been considered â€Å"attestation services† (long before assurance services were invented). Maybe this is a good vehicle for discussing the considerable overlap between attestation services (attestation standards) and assurance services. †¢ Real estate demand studies — Assurance service (listed by SCAS but not in the textbook chapter) †¢ Ballot for awards show — Assurance service (listed by SCAS but not in the textbook chapter) [But PwC attested to the Academy Awards ballot results long before assurance services were invented] Utility rate applications — Attestation service (or maybe a consulting service; I’m somewhat surprised the SCAS did not list it as an assurance service. ) †¢ Newspaper circulation audits –Assurance service (listed by SCAS but not in the textbook chapter) [But this work has appeared in prior years in examples of attestation services] †¢ Third-party reimbursement maximization — Assurance service (listed by SCAS and listed in the textbook chapter) †¢ Annual financial report to stockholders — Audit service Rental property operations review — Assurance service (listed by SCAS and listed in the textbook chapter) †¢ Examination of financial forecasts and projections — Attestation service (but also listed by SCAS as an assurance service) †¢ Cus tomer satisfaction surveys– Assurance service (listed by SCAS and listed in the textbook chapter) †¢ Compliance with contractual requirements — Attestation service (but also listed by SCAS as an assurance service) †¢ Benchmarking/best practices — Assurance service (listed by SCAS and listed in the textbook chapter) Evaluation of investment management policies — Assurance service (listed by SCAS and listed in the textbook chapter) †¢ Information systems security reviews — Assurance service (listed by SCAS and listed in the textbook chapter) †¢ Productivity statistics — Attestation service (but also listed by SCAS as an assurance service under various descriptions) †¢ Internal audit strategic review — Assurance service (listed by SCAS and listed in the textbook chapter) †¢ Financial statements submitted to a bank loan officer — Audit service 1. 49 ASB Assertions PCAOB Assertion |Corresponding ASB ass ertion |Nature of assertion | |Existence or Occurrence |Existence |Balance | | |Occurrence |Transactions | | | |Disclosures | |Rights and Obligations |Rights and Obligations |Balances | | | |Disclosures | |Completeness |Completeness |Transactions | | | |Balances | | | |Disclosures | | |Cutoff Transactions | |Valuation and Allocation |Accuracy |Transactions | | | |Disclosures | | |Valuation |Balances | | | |Disclosures | |Presentation and Disclosure |Classification |Transactions | | | |Disclosures | | |Understandability |Disclosures | 1. 52Identification of Audits and Auditors The responses to this matching type of question are ambiguous. The engagement examples are real examples of external, internal and governmental audit situations. You might point out to students that the distinctions among compliance, economy and efficiency and program results audits are not always clear. The â€Å"solution† is shown below in matrix form, showing some engagement numbers in two or t hree cells. The required schedule follows. |Type of Audit | | |Financial Statement | |Economy, Efficiency |Program | |Auditor | |Compliance | |Results | |Independent CPA |2, 10 | | | | |Internal Auditor | |6, 8 |4, 8 | | |Governmental (GAO) | | |1, 3 |1, 3, 9 | |IRS Auditor | |5 | | | |Bank Examiner | |7 | | | |Proprietary school’s training expenses |Economy and Efficiency Program Results |Governmental (GAO) | |Advertising agency financial statements |Financial statement |Independent CPAs | |Dept. f Defense launch vehicle |Economy and Efficiency or Program Results |Governmental (GAO) | |Municipal services |Economy and Efficiency |Internal auditors | |Tax shelters |Compliance |IRS auditors | |Test pilot reporting |Compliance |Internal auditors | |Bank solvency |Compliance |Bank examiners | |Materials inspection by manufacturer |Compliance or Economy and Efficiency |Internal auditors | |States’ reporting chemical use data |Program goal |Governmental (GAO) | |Sports compl ex forecast |Financial statement |Independent CPAs | SOLUTIONS FOR REVIEW CHECKPOINTS 2. 1For independent (external) auditors of financial statements, practice standards are issued by the AICPA Auditing Standards Board (in the form of Statements on Auditing Standards) and the Public Company Accounting Oversight Board (in the form of Auditing Standards). Statements on Auditing Standards are appropriate for the audits of nonpublic entities, while Auditing Standards are appropriate for the audits of public entities. For governmental auditors, the Government Accountability Office issues Government Auditing Standards (also known as the â€Å"Yellow Book†). For internal auditors, the Institute of Internal Auditors issues Statements of Internal Auditing Standards (also known as the â€Å"Red Book†). For fraud auditors, the Association of Certified Fraud Examiners issues Professional Standards and Practices for Certified Fraud Examiners. For auditors in other countries, the IFAC International Auditing and Assurance Standards Board issues International Standards on Auditing and Assurance. 2. 2Generally accepted auditing standards are standards that identify necessary qualifications and characteristics of auditors and guide the conduct of the audit examination. Generally accepted accounting principles represent the requirements for the preparation and presentation of financial statements and accompanying footnote disclosures. These two types of standards are related to one another because a primary objective of a GAAS audit is to allow auditors to conclude whether an entity’s financial statements are prepared and presented in conformity with GAAP. 2. 3The three fundamental principles are: 1. Responsibilities, which involves having appropriate competence and capabilities, complying with relevant ethical requirements, maintaining professional skepticism and exercising professional judgment. 2. Performance, which requires auditors to obtain reasonable assurance about whether the financial statements as a whole are free of material misstatement by: (1) planning the work and properly supervising assistants; (2) determining and applying appropriate material levels; (3) identifying and assessing the risk of material misstatement; and, (4) obtaining sufficient appropriate audit evidence. 3. Reporting, which requires the auditor to express an opinion as to whether the financial statements are prepared in accordance with the applicable financial reporting framework. Auditing procedures relate to acts to be performed during the engagement. Auditing standards deal with measures of the quality of performance of those acts and the objectives to be attained. Auditing standards are less subject to change and provide the criteria for rejecting, accepting, or modifying auditing procedures in a given circumstance. An example of the relative stability of standards and procedures is found in the change from non-computerized information systems to computerized information systems. New auditing procedures were required to evaluate computerized information systems, but auditing standards remained unchanged and were the criteria for determining the adequacy of the new auditing procedures. 2. 4Independence in fact represents auditors’ mental attitudes (do auditors truly act in an unbiased and impartial fashion with respect to the client and fairness of its financial statements? ). Independence in appearance relates to financial statement users’ perceptions of auditors’ independence. Auditors can be independent in fact but not perceived to be independent. For example, ownership of a small interest in a public client would probably not influence auditors’ behavior with respect to the client. However, it is likely that third-party users would not perceive auditors to be independent. 2. Due care reflects a level of performance that would be exercised by reasonable auditors in similar circumstances. Auditors are expected to have the skills a nd knowledge of others in their profession (known as that of a prudent auditor) and are not expected to be infallible. 2. 6Professional skepticism is a state of mind that is characterized by appropriate questioning and a critical assessment of audit evidence. Professional judgment is the auditors’ application of relevant training, knowledge, and experience in making informed decisions about appropriate courses of action during the audit engagement. Auditors are required to demonstrate professional skepticism and professional judgment throughout the entire audit process. 2. Reasonable assurance recognizes that a GAAS audit may not detect all material misstatements and auditors are not â€Å"insurers† or â€Å"guarantors† regarding the fairness of the company’s financial statements. The following characteristics of an audit do not permit auditors to provide absolute assurance: †¢ Mistakes and misinterpretations may occur †¢ Management judgments an d estimates affect financial reporting †¢ Audit procedures cannot always be relied upon to detect misstatements †¢ Audit engagements must be conducted within a reasonable period of time and so as to achieve a balance between benefit and cost. 2. 8Three elements of planning and supervision considered essential in audit practice are: †¢ A written audit plan. †¢ An understanding of the client’s (auditee’s) business. Policies to allow an audit team member to document disagreements with accounting or auditing conclusions and disassociate him or herself from the matter. 2. 9The timing of the auditors’ appointment is important because auditors need time to properly plan the audit and perform the necessary work without undue pressure from tight deadlines. 2. 10Materiality is the dollar amount that would influence the lending or investing decisions of users; this concept recognizes that auditors should focus on matters that are important to financial statement users. Materiality should be considered in planning the audit, performing the audit, and evaluating the effect of misstatements on the entity’s financial statements. 2. 1Auditors obtain an understanding of a client, including its internal control, as a part of the control risk assessment process primarily in order to plan the nature, timing and extent of substantive audit procedures. A secondary purpose is because of auditors’ responsibilities for reporting on client’s internal controls under Auditing Standard No. 5. 2. 12As the client’s internal control is more effective (a lower level of control risk), auditors may use less effective substantive procedures (a higher level of detection risk). Conversely, when the client’s internal control is less effective (a higher level of control risk), auditors must use more effective substantive procedures (a lower level of detection risk). 2. 13Audit evidence is defined as the information used by a uditors in arriving at the conclusion on which the audit opinion is based. 2. 4External documentary evidence is audit evidence obtained from another party to an arm’s-length transaction or from outside independent agencies. External evidence is received directly by auditors and is not processed through the client’s information processing system. External-internal documentary evidence is documentary material that originates outside the bounds of the client’s information processing system but which has been received and processed by the client. Internal documentary evidence consists of documentary material that is produced, circulates, and is finally stored within the client’s information processing system. Such evidence is either not circulated to outside parties at all or is several steps removed from third-party attention. 2. 5In general, evidence that is completely external in nature is most reliable, because the client has not influenced its processing . In contrast, evidence that is completely internal in nature is least reliable, as it may represent a fictitious transaction created or modified by client personnel to enhance perceptions of the client’s financial statements. 2. 16As auditors need to achieve lower levels of detection risk, more appropriate evidence needs to be obtained. Thus, auditors should gather higher quality evidence (more reliable evidence). For example, auditors may choose to obtain evidence from external sources rather than internal sources. In addition, for lower levels of detection risk, auditors need to gather more sufficient evidence. Because sufficiency relates to the quantity of evidence, a greater number of transactions or components of an account balance should be examined. 2. 17A financial reporting framework is a set of criteria used to determine the measurement, recognition, presentation, and disclosure of material items in the financial statements. The financial reporting framework is related to auditors’ reporting responsibilities because this framework serves as the basis against which the financial statements are evaluated and the auditors’ opinion on the financial statements is expressed. 2. 18Four types of opinions and their conclusions: Type | |Conclusion | |Unqualified opinion | |Financial statements are presented in conformity with GAAP. | |Adverse opinion | |Financial statements are not presented in conformity with GAAP. | |Qualified opinion | |Financial statements are presented in conf ormity with GAAP, except for one or | | | |more departures or issues of concern. | |Disclaimer of opinion | |An opinion cannot be issued on the financial statements. | 2. 19The auditors’ report is dated at the point when all significant procedures have been completed by auditors and auditors have gathered sufficient appropriate evidence. This date is referred to as the audit completion date. 2. 20Public accountants should issue a report when they are associated with financial statements because users may mistakenly assume that an audit has been conducted and that the entity’s financial statements are fairly presented according to GAAP. 2. 21The purpose served by the attestation standards is to guide work in attestation areas and engagements other than audits of financial statements. 2. 22The major differences between attestation standards and generally accepted auditing standards (GAAS) lie in the areas of practitioner competence, materiality and the risk of material misstatement, and reporting. GAAS presume knowledge of accounting and require competence and capabilities as auditors (meaning auditors of financial statements). The attestation standards are more general, requiring training and proficiency in the â€Å"attest function† and knowledge of the â€Å"subject matter of the assertions. † The attestation standards have no specific requirement for determining materiality levels or obtaining and understanding of the entity and its environment to assess the risk of material misstatement. Because attestation engagements may cover information not confined to accounting and financial assertions, these activities may not be appropriate for all attest engagements. Reporting is different because attestations on nonfinancial information do not depend upon generally accepted accounting principles. In addition, GAAS do not address two reporting issues (stating significant reservations about the engagement and indicating that the report is only intended for specified parties) that are important reporting aspects for attestation engagements. 2. 23A system of quality control provides firms with reasonable assurance that the firm and its personnel (1) comply with professional standards and applicable regulatory and legal requirements and (2) issue reports that are appropriate in the circumstances. The six elements of a system of quality control are: . Leadership responsibilities for quality within the firm (â€Å"tone at the top†) 2. Relevant ethical requirements 3. Acceptance and continuance of clients 4. Human resources 5. Engagement performance 6. Monitoring 24. In deciding whether to accept or continue an engagement with a client, firms sho uld consider: †¢ The integrity of the client and the identity and business reputation of its owners, key management, related parties, and those charged with governance. †¢ Whether the firm possesses the competency, capability, and resources to perform the engagement. †¢ Whether the firm can comply with the necessary legal and ethical requirements. If firms decide to withdraw from an engagement, the firm should document significant issues, consultations, conclusions, and the basis for any conclusions related to the decision to withdraw. 25. Typically, firms that audit nonpublic companies have peer reviews conducted through the AICPA’s Center for Public Company Audit Firms Peer Review Program. While firms that are subject to PCAOB review requirements can elect to have peer reviews conducted under this program, most choose not to do so. 2. 26The PCAOB’s monitoring role for firms providing auditing services to public entities includes registering public accounting firms and conducting inspections of registered public accounting firms (similar to peer reviews). 2. 7The frequency of PCAOB inspections depends upon the number of audits conducted by member firms. For firms performing audits for more than 100 public companies, inspections are required on an annual basis. For those performing audits for fewer than 100 publi c companies, inspections are conducted every three years. SOLUTIONS FOR MULTIPLE-CHOICE QUESTIONS 2. 28a. CorrectGathering audit evidence is a component of the performance principle. b. IncorrectWhile reasonable assurance is related to gathering audit evidence, this is not one of the categories of principles c. IncorrectThe reporting principle relates to the contents of the auditors’ report d. IncorrectThe responsibilities principle relates to the personal integrity and professional qualifications of auditors. 2. 29a. IncorrectThis practice relates to accountants’ competence and capabilities, not due care. b. IncorrectThis practice relates to the reporting principle. c. IncorrectSufficiency of evidence relates to the performance principle and not due care. d. CorrectThese practices are a part of due care. 2. 30a. IncorrectGAAS relates to the conduct of audit engagements and not overall professional services. b. CorrectStandards within a system of quality control are firm- (rather than auditor-) related. c. IncorrectGAAP relates to accounting and financial reporting, rather than auditing practices. d. IncorrectInternational auditing standards govern the conduct of audits conducted across international borders. 2. 31a. IncorrectRelying more extensively on external evidence is related to the appropriateness (or quality) of evidence. b. IncorrectFocusing on items with more significant financial effects on the financial statements is related to materiality. c. CorrectProfessional skepticism is characterized by appropriate questioning and a critical assessment of audit evidence. d. IncorrectFinancial interests are most closely related to auditors’ independence. 2. 32a. CorrectAuditors study internal control to determine the nature, timing, and extent of substantive tests. b. IncorrectConsulting suggestions are secondary objectives in an audit. c. IncorrectInformation about the entity’s internal control is, at best, indirect evidence about assertions in the financial statements. d. IncorrectInformation about the entity’s internal control provides auditors with little opportunity to learn about changes in accounting principles. 2. 33a. IncorrectExternal evidence is considered to be relatively reliable. b. CorrectManagement representations should least affect auditors’ conclusions, as they have not been validated or corroborated by external parties. c. IncorrectAuditor-prepared evidence is considered to be the most reliable form of evidence. d. IncorrectAlthough a representation of a client employee, inquiry of the entity’s legal counsel is considered more reliable than that of entity management. 2. 34a. IncorrectInquiry of management should least affect auditors’ conclusions. b. IncorrectAlthough very persuasive, auditors’ personal knowledge (choice d) provides the most persuasive evidence c. IncorrectObservation of a client’s procedures provides evidence on the effectiveness of the client’s internal control, but not the existence assertion for newly-acquired computer equipment. d. CorrectAuditors’ personal knowledge provides the most persuasive evidence. 2. 35a. IncorrectInquires of client personnel are the least reliable form of evidence. b. IncorrectWhile more reliable than inquiries (choice a), inspection of internal documents is relatively low in terms of reliability. c. IncorrectWhile sales invoices are documents created by external parties, the fact that these documents were received from client personnel decreases their reliability. d. CorrectBecause the statements were received directly from outside parties, this is a more reliable form of evidence than choice (c). 2. 36a. IncorrectDocumentation of this nature would not be related to independence. b. IncorrectWhile the quality of the documentation and the conclusions included in the documentation might provide information about competence and capabilities, choice (c) is more appropriate. c. Correct Initials of the preparer and reviewer provide evidence that the documentation was reviewed, which relates to planning and supervision. d. IncorrectWhile the quality of the documentation and the conclusions included in the documentation might provide information about sufficient appropriate evidence, choice (c) is more appropriate 2. 37NOTE TO INSTRUCTOR: Since this question asks students to identify the requirement that is not included in attestation standards, the response labeled â€Å"correct† is not included in attestation standards and those labeled â€Å"incorrect† are included in attestation standards. a. IncorrectAttestation standards require adequate knowledge of the subject matter. b. CorrectAn understanding of the client’s environment (including internal control) is not required under attestation standards, because internal control may not always be relevant to the subject matter of the attestation. c. IncorrectAttestation standards require sufficient evidence to be gathered. d. IncorrectAttestation standards require independence in mental attitude. 2. 38NOTE TO INSTRUCTOR: Since this question asks students to identify the concept that is least related to due care, the response labeled â€Å"correct† is least related to due care and those labeled â€Å"incorrect† are more related to due care. a. IncorrectDue care requires the level of skills and knowledge of others in the auditors’ profession, which would require independence in fact. b. IncorrectSee choice (a) above. c. IncorrectDue care refers to the performance of a â€Å"prudent† auditor. d. CorrectDue care recognizes that mistakes and misinterpretations may occur during the audit. 2. 39a. IncorrectInternal documents are a relatively low quality of evidence. b. IncorrectManagement representations (and the related verbal inquiries) are the lowest quality of evidence. c. IncorrectWhile direct, external evidence is of reasonable quality, it is of lower quality than direct personal knowledge of the auditor (choice d). d. CorrectDirect, personal knowledge of auditors is the most appropriate form of evidence. 2. 40a. IncorrectWhile it may increase auditors’ knowledge about the client, obtaining an understanding of a client’s internal control does not directly influence auditors’ competence and capabilities. b. IncorrectObtaining an understanding of a client’s internal control does not directly influence auditors’ independence. c. IncorrectObtaining an understanding of a client’s internal control does not directly help satisfy the quality control standard about audit staff professional development. d. CorrectThe primary purpose of obtaining an understanding of a client’s internal control is to plan the nature, timing, and extent of substantive audit procedures on an engagement. 2. 41d. CorrectIndependence confirmations would ensure that all firm personnel are independent with respect to that firm’s clients, which is related to the â€Å"Relevant Ethical Requirements† element of a system of quality control. It would not relate to acceptance and continuance of clients (a), engagement performance (b), or monitoring (c). 2. 42b. CorrectGovernment auditing standards are issued by the Government Accountability Office (GAO). Governmental accounting standards are issued by the Governmental Accounting Standards Board. 2. 43a. CorrectConsultation with a specialist demonstrates due care if auditors do not have expertise in the area in question. b. IncorrectAuditors are experts in financial matters, not areas of art (and other collectibles) valuation. c. IncorrectGAAS applies to all audit engagements, including audit engagements for not-for-profit organizations. d. IncorrectSince (a) is correct, (d) cannot be correct. 2. 4NOTE TO INSTRUCTOR: Since this question asks students to identify the topic that is not been addressed in the auditors’ report, the response labeled â€Å"correct† is not addressed in the auditors’ report and those labeled â€Å"incorrect† are addresse d in the auditors’ report. a. IncorrectThe responsibilities of the auditor and management are provided in the introductory paragraph. b. CorrectAuditors provide reasonable (but not absolute) assurance in an audit engagement (this is noted in the scope paragraph of the auditors’ report). c. IncorrectA description of the audit engagement is provided in the scope paragraph of the auditors’ report. d. IncorrectThe auditors’ opinion on internal control over financial reporting is provided in the internal control paragraph of the auditors’ report. 2. 45a. CorrectAttestation standards differ from generally accepted auditing standards in that they apply to engagements other than those on historical audited financial statements. b. IncorrectAttestation standards require that the practitioner be independent. c. IncorrectAttestation standards may apply to prospective â€Å"what if† financial statements. d. IncorrectAttestation standards include requirements related to evidence. SOLUTIONS FOR EXERCISES AND PROBLEMS 2. 47Performance Principle The important elements of the performance principle and their relation to the C. Reis Company audit are: 1. Auditors must plan the work and appropriately supervise any assistants. Fulfilling this element would include the preparation of an audit plan for accounts receivable and reviewing it with the assistant prior to beginning the examination. These tasks were not done. Also, the completed audit documentation should have been reviewed to determine whether an adequate examination was performed. The illustration states that this procedure was followed. 2. Auditors must determine and apply appropriate materiality levels throughout the audit. This scenario did not address the process through which materiality levels were determined, so potential strengths and weaknesses related to materiality cannot be assessed. 3. Auditors must identify and assess risks of material misstatement. This element requires auditors to obtain a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. The case presented did not reference any work on the internal control. Complete reliance upon prior-year audit documentation in lieu of an evaluation of the existing internal control is improper, because changes may have been implemented to the system and controls by the client. 4. Auditors must obtain sufficient appropriate audit evidence. The assistant’s preparation of audit documentation, confirmation requests, and other procedures seem to fulfill the requirements of this standard if the audit work is properly performed and is of sufficient scope. 2. 48Time of Appointment and Planning From a theoretical viewpoint (and, in fact, from a practical viewpoint as well) such short notice of a request for an audit causes difficulties with planning the audit work, establishing staffing requirements, and reviewing the work; all of these features are important elements in the exercise of due care. The December 26 – January 20 period is a serious time constraint for an initial audit engagement. The greatest difficulties involve due care as well as the ability to appropriately perform the engagement (planning and supervision, determining materiality levels, identifying and assessing risks of material misstatement, and obtaining sufficient appropriate evidence). In view of the short notice and the time constraint, there may be some question as to whether an audit could be adequately completed by January 20. 2. 55Principles Case Study | | | | |Responsibilities | | | | | | | |1. Auditors are responsible for appropriate competence and | |1. It was inappropriate for Holmes to hire the two students to | |capabilities to perform the audit. | |conduct the audit. The examination must be conducted by persons | | | |with proper education and experience in the field of auditing. | | | |Inexperienced persons can assist, if they are supervised. | |2. Auditors are responsible for complying with relevant ethical | |2. To satisfy the independence requirement, Holmes must be | |requirements. |without bias with respect to the client under audit. Because of | | | |the financial interest in the bank loan, Holmes is neither | | | |independent in fact nor appearance with respect to the assignment | | | |undertaken. In addition, because of a number of actions (hiring | | | |unqualified individuals, failure to supervise those individuals, | | | |etc. ), Holmes did not appear to exhibit due care. | | | | | | | | | | |3. The fact that Holmes merely accepted the financial statements | | | |without questioning any evidence demonstrates lack of professional| |3. Auditors are responsible for maintaining professional | |skepticism (as well as a lack of good professional judgment). | |skepticism and exercising professional judgment throughout the | | | |planning and performance of the audit. | | | | | | |Performance | | | | | | | |1. The auditor must adequately plan the work and must properly | |1. This element recognizes that early appointment of auditors has | |supervise any assistants. |advantages for auditors and the client. Holmes accepted the | | | |engagement without considering the availability of staff. In | | | |addition, Holmes failed to supervise the assistants. The work | | | |performed was not adequately planned. | | | | | |2. The auditor must determine and apply appropriate materiality | |2. There was no discussion that appropriate materiality levels | |level or levels. | |were determined or applied for the audit by either Holmes or the | | | |two accounting students. Thus, compliance with this element is | | | |difficult to assess. | |3. The auditor must assess the risk of material misstatement based| |3. Holmes did not study the client’s internal control nor did the | |on the entity and its environment. | |assistants. There appears to have been no audit examination at | | | |all. The work performed was more an accounting service than it was| | | |an auditing service. | | | | | |4. The auditor must obtain sufficient appropriate audit evidence | |4. No evidence was obtained to support the financial statements. | |about whether material misstatements exist. | |The auditors merely checked the mathematical accuracy of the | | | |records and summarized the accounts. Standard audit procedures and| | | |techniques were not performed. | | | | |Reporting | | | | | | | |1. Based on evaluation of the evidence obtained, the auditor | |1. Because a proper examination was not conducted, the report | |expresses an opinion in accordance with the auditor’s findings, or | |should indicate that no opinion can be expressed as to the fair | |states that an opinion cannot be expressed, in the form of a written | |presentation of the financial statements in accordance with | |report. The opinion states whether the financial statements are | |generally accepted account ing principles. |prepared, in all material respects, in accordance with the | | | |appropriate financial reporting framework. | | | | | | | 2. 57System of Quality Control a. Leadership responsibilities for quality within the firm b. Engagement performance c. Human resources d. Monitoring e. Human resources f. Relevant ethical requirements g. Acceptance and continuance of clients h. Leadership responsibilities for quality within the firm i. Engagement performance SOLUTIONS FOR REVIEW CHECKPOINTS 12. Management prepares a report on the effectiveness of internal control over financial reporting. The auditors prepare reports on (1) the entity’s financial statement and other disclosures and (2) the effectiveness of the entity’s internal control over financial reporting. These can be presented as two separate reports or a combined report. 2. Management’s report on internal control over financial reporting consists of the following major components: †¢ A statem ent indicating that management is responsible for establishing and maintaining adequate internal control over financial reporting. †¢ A statement identifying the framework used by management to assess the effectiveness of the entity’s internal control. Management’s opinion on the effectiveness of the entity’s internal control, including an explicit statement as to whether the internal control over financial reporting is effective. †¢ A statement that the registered accounting firm auditing the financial statements (auditor) has issued an attestation report on the entity’s internal control over financial reporting. 12. 3The auditors’ report serves to communicate to users three specific statements with respect to the financial statements, the conduct of the audit, and the entity in general. First, the report indicates whether the financial statements are presented in conformity with GAAP. Second, auditors use their report to indicate any un usual aspects of the audit examination. Third, even if the financial statements are fairly presented and no problems were noted in the conduct of the audit, the auditors can use the report to communicate information useful to decision makers that may not appear on the face of the financial statements. 12. 4Nine important elements of the auditors’ standard report are: 1. Title. The title should contain the word independent, as in â€Å"Independent Registered Public Accounting Firm† or â€Å"Independent Auditors†. 2. Address. The report shall be addressed to the client, which occasionally may be different from the auditee. 3. Notice of Audit. A sentence should identify the financial statements and indicate that they were audited. This appears in the introductory paragraph. 4. Responsibilities. The report should state management’s responsibility for the financial statements and the auditors’ responsibility for the report. These statements are also in the introductory paragraph. 5. Description of the Audit. The second paragraph (scope paragraph) should declare that the audit was conducted in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB) and describe the principal characteristics of an audit, including a statement of belief that the audit provided a reasonable basis for the opinion. 6. Opinion. The report shall express an opinion (opinion paragraph) regarding conformity of the financial statements with accounting principles generally accepted in the United States of America. 7. Internal Control. The report should reference the auditors’ examination, report, and opinion on the client’s internal control over financial reporting. 8. Signature. The auditors (partner of the audit team) shall sign the report, manually or otherwise. 9. Date. The report shall be dated using the date How to cite Solution to Auditing and Assurance Service: 1,12,B, 3, Papers