Free Essays - Searching for Truth in A Farewell to Arms :: Farewell Arms Essays

Searching for Truth in A Farewell to Arms If The Sun Also Rises was one of the best books I have ever read, then A Farewell to Arms is Truth. I simply cannot believe that these books existed so long without my knowledge of how grand they are. I consider myself to read constantly, more than almost anyone I know, and here in less than a month I read two books that are undoubtedly among the best I have encountered.    When I finished A Farewell to Arms I was of course stunned by the death of Catherine and the baby and Henry's sudden solitude. "What happens now?" I felt, as I so often do when I finish a book that I want to go on forever. This is infinitely more difficult with a book that has no conclusion, and A Farewell to Arms leaves a reader not only emotionally exhausted but also just as alone as Henry and with nowhere to go. The entire work was aware of where it was going and what was going to happen next, and then to stop the way it did was unfair. Now, I've read enough essays while deciding which would be the topic for my class presentation that I know many people see that the unfairness of life and the insignificance of our free will are apparently the most important themes in the book, but I don't agree. I also don't agree that it is a war story or a love story. Exactly what it is, though, is not clear to me. Can't art exist without being anything? "There isn't always an explanation for ev erything."    War and love are obviously important themes in the book, and the relationship between the two is explored by Hemingway and, somewhat, by Henry. In the first two Books we are in the war and the war is overwhelming. In the last two Books we are in love. And, just as the first two Books are peppered with love in the time of war, the last two Books are tinged with war in the time of love. GIVE SPECIFIC EXAMPLE OF THE â€Å"PEPPERING† AND THE â€Å"TINGING.† WHAT EFFECT DOES THE â€Å"PEPPERING† AND â€Å"TINGING† HAVE ON THE NOVEL? THE CHARACTERS?    The third Book is the bridge between the two 'stories' and it is not surprising that it centers on the escape.

High School Drop Out Rates

High School Drop Out Rates Essay The nation's dropout crises have become severe over the past ten years. Big city high schools have less than 50% of freshmen graduate. (8) The problem has taken a back seat to a national focus on early childhood and elementary programs. Recent studies have found the dropout rate rising in large cities. Among minority groups, the dropout rate is the highest. The causes of the growing problem range from teen pregnancy to depression. The effect of the drop out rate is financially devastating on the individuals who dropout. Programs are being used to help decrease the tendencies for student to dropout.The national dropout rate has become common for teenagers. Dropout intervention programs have little effect from keeping teens from dropping out. According to the Boston herald website: But combating dropout rates requires new approaches since one group of researcher found that the 20 primary dropout prevention programs administered by the U. S. department o f education made little difference in keeping teens in school. The city' has gradually increase during the past four years, with roughly 900 student-mostly black and Hispanic- leaving the system each year. (1) This problem has been gradually increasing because schools have focused on basis math, literally skills and early childhood education for raising overall test scores. The dropout problem has been virtually forgotten. According to Jay Smink, Director of the National Dropout Prevention Center at Clemson University: â€Å"The sad part is, no one is seriously looking at the issue, and the sadder part is they're not putting the resources needed to improve the graduation rate,†(2) Largest Group of Drop-outs Hispanics are the largest group of dropout rates at 30-35%.This is 2. 5 times higher than the Africans-Americans dropout rate and 3. 5 % time the rate of whites. The study show the reason for the higher rate among Hispanics is poor teacher preparation, lower expectations, and overcrowded facilities. Another reason is a language barrier. Few teachers know enough Spanish to teach Hispanics. Other reasons are cultural related. Many Hispanic youth cite reasons for dropping out that are common to all youth who drop out. These reasons are they are failing, bored and/or having to work to support a family.Most Hispanics tend to believe that the public schools disrespect Hispanic culture, neglect the language problem, and set academic standards below the national norm. Poverty is wide spread among Hispanics. (6) Many children do not get an early start at school by attending pre-school; therefore, these children are at a disadvantage from the start. Their parents cannot read so these children miss being read to which is a necessary part of early development. In addition, peer pressure is an extremely strong influence on Hispanic youth. According to the Augusta Chronicle.

Overview of the First Battle of Panipat

Trumpeting, their eyes wide with panic, the elephants turned back and charged into their own troops, crushing scores of men underfoot. Their opponents had brought a terrifying new technology to bear, something the elephants likely had never heard before Background to the First Battle of Panipat Indias invader, Babur, was the scion of the great Central Asian conqueror-families; his father was a descendant of Timur, while his mothers family traced its roots back to Genghis Khan. His father died in 1494, and the 11-year-old Babur became the ruler of Farghana (Fergana), in what is now the border area between Afghanistan and Uzbekistan. However, his uncles and cousins fought Babur for the throne, forcing him to abdicate twice. Unable to hold on to Farghana or take Samarkand, the young prince gave up on the family seat, turning south to capture Kabul instead in 1504. Babur was not satisfied for long with ruling over Kabul and the surrounding districts alone, however. Throughout the early sixteenth century, he made several incursions northward into his ancestral lands but never was able to hold them for long. Discouraged, by 1521, he had set his sights on lands further to the south instead: Hindustan (India), which was under the rule of the Delhi Sultanate and Sultan Ibrahim Lodi. The Lodi dynasty was actually the fifth and final of the Delhi Sultanates ruling families during the late medieval period. The Lodi family were ethnic Pashtuns who took control over a large section of northern India in 1451, reunifying the area after Timurs devastating invasion in 1398. Ibrahim Lodi was a weak and tyrannical ruler, disliked by the nobility and commoners alike. In fact, the noble families of the Delhi Sultanate despised him to such a degree that they actually invited Babur to invade! The Lodi ruler would have trouble preventing his troops from defecting to Baburs side during the fighting, as well. Battle Forces and Tactics Baburs Mughal forces consisted of between 13,000 and 15,000 men, mostly horse cavalry. His secret weapon was 20 to 24 pieces of field artillery, a relatively recent innovation in warfare. Arrayed against the Mughals were Ibrahim Lodis 30,000 to 40,000 soldiers, plus tens of thousands of camp followers. Lodis primary weapon of shock and awe was his troop of war elephants, numbering anywhere from 100 to 1,000 trained and battle-hardened pachyderms, according to different sources. Ibrahim Lodi was no tactician; his army simply marched out in a disorganized block, relying on sheer numbers and the aforementioned elephants to overwhelm the enemy. Babur, however, employed two tactics unfamiliar to Lodi, which turned the tide of the battle. The first was tulughma, dividing a smaller force into forward left, rear left, forward right, rear right, and center divisions. The highly mobile right and left divisions peeled out and surrounded the larger enemy force, driving them towards the center. At the center, Babur arrayed his cannons. The second tactical innovation was Baburs use of carts, called araba. His artillery forces were shielded behind a row of carts which were tied together with leather ropes, to prevent the enemy from getting between them and attacking the artillerymen. This tactic was borrowed from the Ottoman Turks. The Battle of Panipat After conquering the Punjab region (which today is divided between northern India and Pakistan), Babur drove on toward Delhi. Early on the morning of April 21, 1526, his army met the Delhi sultans at Panipat, now in Haryana State, about 90 kilometers north of Delhi. Using his tulughma formation, Babur trapped the Lodi army in a pincer motion. He then used his cannons to great effect; the Delhi war elephants had never heard such a loud and terrible noise, and the spooked animals turned around and ran through their own lines, crushing Lodis soldiers as they ran. Despite these advantages, the battle was a close contest given the Delhi Sultanates overwhelming numerical superiority. As the bloody encounter dragged on toward midday, however, more and more of Lodis soldiers defected to Baburs side. Finally, the tyrannical sultan of Delhi was abandoned by his surviving officers  and left to die on the battlefield from his wounds. The Mughal upstart from Kabul had prevailed. The Aftermath of the Battle According to the Baburnama, Emperor Baburs autobiography, the Mughals killed 15,000 to 16,000 of the Delhi soldiers. Other local accounts put the total losses at closer to 40,000 or 50,000. Of Baburs own troops, some 4,000 were killed in the battle. There is no record of the elephants fate. The First Battle of Panipat is a crucial turning point in the history of India. Although it would take time for Babur and his successors to consolidate control over the country, the defeat of the Delhi Sultanate was a major step towards the establishment of the Mughal Empire, which would rule India until it was defeated in turn by the British Raj in 1868. The Mughal path to the empire was not smooth. Indeed, Baburs son Humayan lost the entire kingdom during his reign  but was able to regain some territory before his death. The empire was truly solidified by Baburs grandson, Akbar the Great; later successors included the ruthless Aurangzeb and Shah Jahan, the creator of the Taj Mahal. Sources Babur, Emperor of Hindustan, trans. Wheeler M. Thackston. The Baburnama: Memoirs of Babur, Prince, and Emperor, New York: Random House, 2002.Davis, Paul K. 100 Decisive Battles: From Ancient Times to the Present, Oxford: Oxford University Press, 1999.Roy, Kaushik. Indias Historic Battles: From Alexander the Great to Kargil, Hyderabad: Orient Black Swan Publishing, 2004.

Tempest in a Bottle Essay - 732 Words

Tempest in a Bottle â€Å"Old enough to fight, Old enough to drink.† We all know that famous saying. Do you agree with this quote? I don’t agree with it. Teenage and underage college students drinking have been a longstanding problem in the American culture. They look at drinking as something glamorous, and I am here to say that I feel the drinking age should be higher. Just because at the age of eighteen you are a legal adult and can do adult things like vote, smoke, marry, drive, fly, pay taxes, take out loans, hold public office, serve on a jury, and fight for their country doesn’t mean you should have a drink. My first reason on why the drinking age should be higher is because of maturity level there is a difference between an†¦show more content†¦Since they are not able to drink at events where others might be able to drink. This makes them want to be a rebel and try out what it is they are being kept away from. So they will give it a shot. The fact that they donâ⠂¬â„¢t know when they will be able to drink again is the reason why most underage teens and college student tend to get overly drunk when they get a chance. As a result there are problems as serious as deaths. My last reason is that may save a life. According to the National Highway Traffic Safety Administration, increasing the minimum drinking age to 25 or leaving it at 21 is credited with having saved 18,200 lives on the national’s highway. The National Highway Traffic Safety estimates that a legal drinking age of 21 saves 700 to 1,000 lives annually. Since 1976, these laws have prevented more than 21,000 traffic death. But I feel if the drinking age was raised to 25 it would help prevent early teen alcoholism. If not adolescents who begin drinking in life early run the risk of developing serious alcohol problems. They are also at risk for a variety of adverse consequences, including risky sexual activity and poor performance in school. In conclusionShow MoreRelatedThe Tempest: Beginning and Closing Scenes 1221 Words   |  5 Pagesopening lines explaining the entire story, giving away the ending along with it but, the point being how the story progresses from point a to point b. William Shakespeare’s dramas did not differ from this Elizabethan custom. In his 1610 play â€Å"The Tempest† the beginning scene and epilogue are crucial to the significance of the play in its entirety. Through the dissection of the Milan court system in the explosive opening scene, and its concluding superior restoration in the closing scene, ShakespeareRead MoreEssay The Shy Girl894 Words   |  4 Pagesparticipating in class more and sharing my opinions, but that did not help. Whenever I made a comment, one of two things happened: I did not get the credit for my comment, or no one took me seriously. I felt helpless. The ninth grade production of The Tempest changed my life. 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He continues to say, â€Å"the painter must get close or else they are just copying.† It seems like if Berger were to see someone who paints a person casually reaching for medicine bottles, he would think the artist just expelled that image, but did not get close enough toRead MoreEssay about Shakespeare’s Characterisation of Caliban1378 Words   |  6 PagesCaliban is arguably one of the most complex characters in Shakespeare’s The Tempest, despite his low position in the social hierarchy. Primarily, we form our first impression of Caliban through what Prospero says about him . Prospero draws parallels between Caliban and his other servant Ariel, who was ‘too delicate’ to perform the ‘abhorred’ commands of the witch Sycorax. He then goes on to compare Ariel with Caliban; â€Å"a freckled whelp hag born – not honoured with/A human shape.† In line 317 of theRead MoreThe Tempest By William Shakespeare1908 Words   |  8 PagesThe Tempest by William Shakespeare was introduced during King James I’s time of power, in 1611. Although it was not then acknowledged as post-colonial work, it is evident now that post-colonial elements are present throughout the entire play. There are many events that occurred during Shakespeare’s time that are thought to be the inspiration of the play. Henry David Gray, in his essay The Sources of The Tempest said â€Å"it had been Shakespeare’s unvarying custom for many years to dramatize some storyRead More A Comparison of House of Usher, Bierces Beyond the Wall, The Bl ack Cat, John Mortonsons Funeral1742 Words   |  7 PagesParallels in Poes House of Usher and Bierces Beyond the Wall, Poe’s The Black Cat and Bierces John Mortonsons Funeral, and in M.S. Found in a Bottle by Poe and Three and One are One by Bierce.      Ã‚  Ã‚   When one decides to become an author, one can not help being influenced by his predecessors, causing some of ones work to reflect and echo the predecessors. Such is the case between Ambrose Bierce and his predecessor, Edgar Allen Poe. Excluding the obvious fact that both Poes and BiercesRead MoreAldous Huxley s Brave New World1334 Words   |  6 Pagescivilized society in Brave New World is set in 632 A.F., After Ford (A. Huxley). Throughout Brave New World, Huxley makes many references to the works of William Shakespeare. The title of the novel itself, comes from a line in Shakespeare’s The Tempest: â€Å"O, wonder! How many godly creatures are there here! How beauteous mankind is! O brave new world, That has such people in t!† Even beyond the title, Brave New World has many allusions to Shakespeare. John the Savage’s whole education of the English

The Importance of the Russian Steppes - 896 Words

â€Å"Russia is a land of extreme geography, and has the world’s deepest lake and Europe’s highest mountain and longest river† (Curtis 125). Because Russian geography was so diverse and unlike that of any other country, Russia developed a culture that was unique and different from others. Throughout history, mountains such as the Ural Mountains, rivers such as the Dnieper River, and plains such as the Russian steppes have served an important role in the development of Russian culture and beliefs. Mountains have served as a natural barrier, and have limited Russian expansion, while rivers have made Russia vulnerable to invasion. The steppes were great for Russia and gave Russians power and authority. Russia had a variety of types of geography, which all affected Russia in different ways. The mountains of had positive and negative effects on Russia. The largest mountain chain in Russia is the Ural Mountains, which expand for nearly 1,150 miles (â€Å"Ural Mountains.†). In Russia, the Urals helped and hurt Russia in many different ways. One way these mountains helped Russia is that the Russian Empire prospered between these mountains along with the Dnieper River (Curtis 125). Because of the Ural Mountains, a border was created in the middle of Europe and Asia (Curtis 131). The Ural Mountains weren’t massive, and in fact had many low points as well as high points. These low points in the Urals allowed for many transportation routes within the Russian Empire (Curtis 131). TheShow MoreRelatedThe Russian Expansionist Policy And Its Geography Essay2343 Words   |  10 PagesThe Setting The Russian expansionist policy was a natural corollary to its geography. Situated on the cross road between Europe and Asia, Russia had a position of advantage for expanding its influence in both the directions. As for its own frontier, Russia was in a very unfavourable position. 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Mechanistic Versus Organic Structures Free Essays

Mechanistic versus Organic Structures a. Mechanistic Structure is appropriate for organizations focusing on a cost- minimization strategy through tight control, extensive division of labor, high formalization and centralization. The information network is limited and employees rarely participate in decision making process. We will write a custom essay sample on Mechanistic Versus Organic Structures or any similar topic only for you Order Now b. Organic Structure is decentralized and has low complexity and formalization. It has an extensive information system, and employees rarely participate in decision making. It tends to be flexible and adaptive. c. Structure in function of the organization’s fundamental strategy. ) Innovation Strategy focuses on developing important new product or services. An organic structure provides the flexibility for this strategy. 2) Cost-minimization Strategy imposes tight controls over expenses and reduces product prices. The mechanistic structure is appropriate. 3) Imitation strategies are not adopted by true innovators but rather by organizations that move into new markets after smaller competitors have demonstrated the potential for success. Limitation best suited to a structure that combines mechanistic and organic. d. Structure is also a function of 1) Size. Larger organizations tend to be mechanistic because greater formalization is needed. Strategies also change as sizes changes. Growing organizations often expand activities within their industry. 2) Technology. An organic structure may be best for coping with non-routine technology because formalization is low. 3) Environment. In general, the more stable the environment, the more mechanistic the organization. A mechanistic structure is appropriate when the environment has little capacity for growth. Dynamic environments require an organic structure because of their unpredictability. Moreover, a complex environment also requires the flexibility and adaptability of an organic structure. a) The environment has three key dimensions: i) Capacity is the degree of growth an environment can support. ii) Volatility concerns the relative instability in the environment. iii) Complexity is the amount of heterogeneity and concentration in the environment. Thus, an industry with few very large firms is homogeneous and concentrated. b) Uncertainty not a specific environmental factor. The foregoing factors determine the level of uncertainty present in the environment. 11. According to Henry Mintzberg, an organization has five components. Depending on which is in control, one of five different structure involve. a. The five organizational components include the 1) Operating core- workers who perform the basic tasks related to production 2) Strategic apex- top managers 3) Middle line- managers who connect the core to the apex 4) Technostructure- analyst who achieve a certain standardization 5) Support staff- indirect support services b. The five structures include the following: 1) Simple structure (apex) has low complexity and formality and authority is centralized. Its small size and simplicity usually precludes significant inefficiency in use of resources. 2) Machine bureaucracy (technostructure) is a complex, formal and centralized organization that performs highly routine tasks, groups’ activities into functional departments, has relationships. 3) Professional bureaucracy (operating core) is a complex and formal but centralized organization in which highly trained specialist have great autonomy. 4) Divisional structure (middle line) is essentially a self-contained organization. It is characterized by substantial duplication of functions compared with more centralized structures. 5) Adhocracy (support staff) has low complexity, formality and centralization. Vertical differentiation is low and horizontal differentiation is high. 12. Centralization and Decentralization a) Centralization concerns the centralization of authority in an organization and the degree and levels at which it occurs. b) Decentralization is a philosophy of organizing and managing. Careful selection of which decisions to push down the hierarchy and which to hold at the top is required. The degree of decentralization will be greater if 1) More decision are made lower in the management hierarchy. 2) Some important decisions are made lower in the management hierarchy. 3) More functions are affected by decisions made at lower levels. 4) Fewer approvals are required before implementation of a decision. c) Centralization and decentralization are relative terms. Absolute centralization or decentralization is impossible. d) The degree of centralization or decentralization depends upon the situation. 1) Information. Decisions cannot be decentralized to those who do not have necessary information. ) Ability. Decisions cannot be decentralized to people who do not have training, experience, knowledge or ability to make decisions. 3) Timeliness. The organization should decentralize decisions requiring a quick response to those near the action. 4) Degree of coordination. The organization cannot decentralize below the level at which coordination must be maintained. 5) Significanc e of decision. Decisions cannot be centralized to lower levels if they are of critical importance to the organization. 6) Morale. The organization should decentralize, when possible, for the positive influence on morale. How to cite Mechanistic Versus Organic Structures, Essay examples

Audit and Assurance Services for Information Concern

Question: Discuss about the Audit and Assurance Services for Information Concern. Answer: Introduction: The basic obligation of an auditor is to make and provide the client or the shareholders of the company information as an independent party. The team provides information concerning the annual reports whether valid and fair and confirms the annual accounts reflections. Through this the information concerning the financial status of a company is justified whether the company can be relied on by lenders and financial institutions. With regards to the case of King and Queen auditing firm, Impulse Pty Ltd Company and their creditor EFLs solicitors, the crediting company cannot lay a valid claim on King and Queen auditing firm according to the standards guiding auditors activities and boundaries. The financial organization EFLs solicitors audit firm negligence they are to experience losses from their debtor. In this case the audit firm cannot be made liable for the losses the creditor is yet to occur since they had no relationship with EFLs solicitors enabling them to give information about their client Impulse Pty Ltd and the company (Carmichael, 2009)). The audit company did their part according to work relation required between an audit firm and the client, therefore, the director of the company should be laid liable. This scenery is similar to the case of Stone Rolls v Moore Stephens where the court ruled on the favor of the audit firm stating that audit team should only be liable to such claims when they are shareholders of the company. In the case of Centro the associates, the same claim was witnessed (Carmichael, 2009)). In all the cases, the court ruled in support of the audit firms justifying that auditors can only be liable to when they are shareholders or offering advisory services to the client. In the case of Centro, Justice Middleton found that the directors are entitled to rely upon other parties but discovered that there is no suggestion in the case. Centro was not warranted or trusted and that the information is misplaced. The judge claimed that it is upon the management make proper examination before getting involved in any investment. In the judges ruling he declared that directors and management should not always relay on information given by other parties. It is therefore clear that the court will rule on the favor of King and Queen Audit firm in this given study case (Cuccia et al, 2011)). The engagement letter between King and Queen and their client Impulse Pty Ltd and the company states various roles of the audit firm which does not describe liability to the third party in case it is a breach of the audit professional standards. The case however, will change when the King and Queen develop an engagement with the company financier as the company adviser. Auditors are responsible for the provision of information to creditors and other financial institution in order to create credibility concerning their clients (Knapp, 2005). In a situation where kings and Queen were consulted by the financial firm and failed to provide the appropriate information regarding the financial situation of Impulse Pty Ltd and the company then the firm should be responsible for their action. For any given bank or any financier to offer credit to a business entity then the audit firm is considered to be responsible (Elliott Jacobson, 2008). The professional standards, requires that auditors should provide valid and independent opinion which is in accordance with the objectivity. In this case the audit firm is therefore providing non audit services to the financial firm and should be blamed if they provide an information which leads t he company towards its downfall. King and Queen therefore will most likely to compensate the financier of their client for providing them with wrong and biased information. Audit independence is the freedom or independence of an external audit firm or team. Audit independence in most of the time is symbolized by the audit integrity and audit objections. Apart from the mentioned integrity and objectivity, the independence of the auditors can also be determined approaches and the process they apply while performing their duties (Knapp, 2005). The objectivity of audit independence requires an auditor or and an audit firm to perform their obligations in a free environment in a systematic manner an approach. The aspect of audit independence is divided into two categories that is the actual or real audit independence and perceived independence. Actual Audit Independence Actual audit independence is also known as the real independence of auditors. This kind of audit independence is also referred to as the independence of an auditors mind during performance of a given action. Real or actual independence precisely deals with the state of mind an auditor is when taking his or activity. It is focused at determining how an auditors acts in a given situation (Keefe et al 2013). An auditor or audit firm who is viewed to be acting independently or (in fact) is mandated and given authority to make independent decisions in all situation they are found. They come up with solutions independent even in occasions which are being perceived as lacking independence. Importance Actual Audit Independence Actual audit Independence is important as it enables an auditor to act and apply various approaches relevant to the situation (Keefe et al 2013). Real independence of the auditors assist them make independent decisions which are not biased even when they are placed in a compromising position by company administration or a client. The actual independence also allow auditors to be responsible and liable for their actions in a given situation. Perceived Audit Independence The perceived independence is another type of auditors which comes in where an auditors objectivity is considered to be beyond answerable questions and cannot be measure. There are several situations where an auditors action can be justified as either independent or not (Keefe et al 2013). It clear that an auditors mental attitude cannot be measured to determine his or her level of integrity. Perceived auditor independence is therefore concerned with the objectivity of an auditor. Importance of Perceived Audit Independence Perceive audit independence helps in answering of the question relating to audit objectivity. It also provides environment or room for an auditor to act upon a situation which is perceived not be independent (Stewart Subramanian, 2010). It is essential that the auditor not only acts independently, but appears independent too. Perceived audit independent is helps an auditor to make decision and self-governance towards reliable financial reliability and financial objectivity. In this situation Bob has violated professional conduct dealing with the observation of confidentiality as expected by the standards as listed below: Bob has failed to observe and work with integrity, honesty, faithfulness and truthfulness. This principle of objectivity which demands that auditors should be fair, intellectual and free from conflicting interest. Auditors have the mandate to respect the confidentiality of information about a clients or employers affairs acquired in the course of professional services. An obligation which remains even after the end of work relationship. Confidentiality further requires that if an auditor such as Bob comes across an information in the progress of carrying out professional services he should use nor seem to use that information for own benefit or for the benefit of a third party. In this case Bob has violated professional codes of ethics and should be followed by the company and be responsible for his actions (Stewart Subramanian, 2010). He should not be certified as qualified auditor for the violation of the codes of conducts. On the other hand Bob should have obtained the information through a legal means as prescribed by the law or through the authority of the administration. Case of Wendy The audit standards does not allow an associate of a given firm to perform audit or have relationship with the company as this may lead a conflict of interest. The firm should use an external audit firm or an auditor. Relationships should be avoided which allow prejudice, bias or influences of others to override objectivity. Audit profession standards requires and auditor to be independent, therefore in this case external audit firm should be brought in to assist with analysis and Leo held responsible for his actions. The case of Chan Associates and Classic Reproductions Pty. Limited Auditors and accountants should neither accept nor offer gifts or entertainment which might reasonably be believed to have a significant and improper influence on their professional judgment or those with whom they deal. Auditors and accountants should avoid circumstances which would bring their professional standing into disrepute. The professional standards as stated above obligate an audit of audit firm to accept offers from the client which may influence their judgments. Therefore, the acceptance of the offer by Chan associates should have not accepted the offer of being shareholders (Reiter Williams, 2004). The situations though tend be solved where Chan and associates as shareholders do not offer audit services to the same company where they are shareholders as this may result into pressure on the audit objectivity. Reference Carmichael, D. R. (2009). In search of concepts of auditor independence. 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