Essay on Renaissance Art - 1826 Words

The Renaissance was a period of European history that began in 14th-century Italy and spread to the rest of Europe in the 16th and 17th centuries. In this period, the feudal society of the Middle Ages (5th century to 15th century) was transformed into a society dominated by central political institutions, with an urban, commercial economy and patronage of education, the arts, and music. The term renaissance, literally meaning rebirth, was first employed in 1855 by French historian Jules Michelet (Paolucci 14). Swiss historian Jakob Burckhardt, in his classic work The Civilization of the Renaissance in Italy (1860), defined the Renaissance as the period between Italian painters Giotto and Michelangelo (Paolucci 18). Burckhardt†¦show more content†¦Classical manuscripts such as the dialogues of Greek philosopher Plato and the works of the Greek dramatists were rediscovered and critically edited for the first time. These activities and other humanistic studies and artistic endeavors were supported by leading families such as Medici of Florence, and also by papal Rome and the doges of Venice (Cole 60). From the mid-15th century on, classical form was rejoined with classical subject matter, and mythological scenes adorned palaces, walls, and plates (Cole 61). The Renaissance ideals of harmony and proportion culminated in the works of Italian artists Raphael, Leonardo da Vinci, and Michelangelo in the 16th century. Progress was made in medicine, anatomy, mathematics, and especially astronomy, with the innovative work of Nicolaus Copernicus of Poland, Tycho Brahe of Denmark, Johannes Kepler of Germany, and Galileo of Italy (Gilbert 36). Geography was transformed by new knowledge derived from explorations. The invention of printing in the 15th century revolutionized the dissemination of knowledge. The use of gunpowder transformed warfare, and in political thought, Renaissance theorists such as Machiavelli contended that the central task of government was to maintain security and peace, and not preserve liberty and justice (Ackerman 122). Renaissance clergy patterned their behavior after theShow MoreRelatedRenaissance Art : The Renaissance Period867 Words   |  4 PagesRenaissance Art The Renaissance time period was home to many new ideas in art. This includes new artists bringing forth ideas that had yet to be discovered and made popular. New themes and types of art were also being brought forward during this period. Numerous artists had to of been present to make Renaissance art the way it is. Some of the world’s most famous artists were working during this time period, including Leonardo da Vinci, and other artists like Sandro Botticelli and Lorenzo GhibertiRead MoreHumanism and the Renaissance Arts1289 Words   |  5 PagesWhen discussing the Renaissance; the most intimate area of focus are, art and architecture. Although no one really talks about Renaissance being an obvious era of some of the greatest and most innovative masters of painting, sculptures and builders. Or even that It is also the most influential eras that marked the emergence of a great deal of Scholars, thinkers, writers and philosophers. Regardless the Renaissance (a French word for â€Å"rebirth†) was a much needed time for awakening, from the intellectualRead MoreArt of the Italian Renaissance 1394 Words   |  6 PagesOne of the greatest stories from the Italian Renaissance is the one of Fillipo Brunelles chi and Lorenzo Ghiberti. In 1401, the directors of the art of the Santa Maria del Fiore Cathedral held a contest for artists; to create panels for a the doors on the east entrance (Kleiner, 560-2). Because the east doors faced the cathedral, the people thought it extremely prestigious to be able to participate in such a massive creation. After the first competition round, two finalists remained; BrunelleschiRead MoreEssay On Renaissance Art1203 Words   |  5 PagesThe Renaissance was a time when many things were happening. A lot of things were being created in this era such as paper, printing, and gun powder. Artists were also discovering ways of painting and expression. Usually, Renaissance artists had skills in other area such writing. Leonardo Da Vinci had mastered several different sciences and was the artists that created the famous painting The Last Supper. The people and the painters during this era were feeling positive because the world didRead MoreRenaissance And Realism Of Arts Essay2282 Words   |  10 PagesFUNDAMENTAL CONCEPTS, METHODS, MODES IN THE HUMANITIES Two arts periods: Renaissance and Realism of Arts Introduction Jacob Burckhardt was an Italian historian who had developed the notion of the Renaissance, which meant ‘Rebirth’. It united the Greco-Roman civilization during the ancient times marking the beginning of a completely new era between 1350C.E. and 1550C.E. The Renaissance resulted in the birth of modern society concerned with the revival of antiquity and exaggerated secularismRead MoreArt with Science: The Italian Renaissance and Art1479 Words   |  6 PagesButterfield 27). The Italian Renaissance is famous for its art which includes unique style of painting and sculpting, however, the Renaissance made significant remark on the use of scientific techniques which also can be considered as the influence of classical ideas. Although, classical ideas were not advanced like in the Renaissance, it provided the foundation for the Renaissance to revive it again. The Italian Renaissance transformed the manner of viewing the arts. Before, most people in ItalyRead MoreThe Beginning Of Renaissance Art1259 Words   |  6 PagesThe beginning of Renaissance art can be tracked all the way back to Italy in the late 13th and early 14th and 15th centuries. During this Renaissance period, Italian scholars and artists saw themselves as bringing back the ideals and achievements of Roman culture. Their art tried to capture the experience of the individual and the beauty and mystery of the natural world. The Italian Renaissance was considered a rebirth of old values in art such as literature and philosophy. It was a period for theRead MoreThe Renaissance in Art Essay957 Words   |  4 PagesRenaissance Art When the new upper class movement, Renaissance, occurred in Italy around the 14th century, a revival of the classical forms originally developed by the ancient Greeks and Romans, an intensified concern with secular life, and interest in humanism and assertion of the importance of the individual began. Thus, artists such as Mosaccio and Giotto depicted art that unlike the Middle Ages, showed emotions, feelings, and bright colors, thus demonstrating the deep concern for naturalismRead MoreThe Early Renaissance Art in Florence1597 Words   |  7 PagesThe early Renaissance art in Florence focused on an elaborate, Gothic style of painting; very formal and traditional, yet there was always something that seemed to be lacking. Perspective and depth were two very important qualities in painting, yet up until the time of young Masaccio, (born Tommaso Guidi), paintings were beautiful, but seemed to just be art that hung on the wall. In Masaccio’s work, â€Å"rather than recede in s pace, the figures seem to come forward† (Cole 120). He may not have knownRead MoreReligious Art During The Renaissance1200 Words   |  5 Pageson during the time period in which the work was created. In Romanesque artwork, art was imaginative and involved mysticism along with themes that represented their fears of the end of the world. In Gothic artwork, the art turned away from evoking fear and instead had the goal of bringing people into the church. In the fourteenth century, the religious art responded to the crises of the time period. During the Renaissance, artwork shifted to an interest in realism, which can be seen in Raphael’s Madonna

Buddhism And Its Impact On Society - 1982 Words

Buddhism was founded in India by Buddha Shakyamuni thousands of years ago. He based centered his religion on peace and loving kindness. He established positive and negative states of mind. He created paths to find happiness and everlasting peace. There are many different form of expressing Buddhism that have evolved over the years, all of which originated from the teachings of Buddha. Buddhism practices positive thinking, emphasizes meditation, lays the path to find happiness, and does not believe that the world was created by a god or gods. Buddhism is also a faith that is flexible and practiced by anyone regardless of their religious and ethnic background. Buddhism was created in the fifth century B.C.E. by Buddha, the â€Å"enlightened†¦show more content†¦Now is the time for you to accomplish this.† (Kadampa) Buddha escaped from the palace after his father would not grant him permission to leave. Buddha went to the forest to follow a life focused on meditation and asceticism to obtain said enlightenment. He accepted gifts from gods of the Land of the Thirty-three Heavens such as saffron robes in exchange for his royal clothing. This action ordained him as a monk. During his time of meditation, in which he focused on the nature of all phenomena, Buddha established the Buddhist Middle Way, a correct view of life with actions and attitudes that will lead to happiness for oneself and others. After six years of meditation, Buddha realized that he was nearing full enlightenment. At this time he sat beneath the Bodhi Tree to meditate. He made a vow that he would not leave this spot until he reached enlightenment. Evil tried to disrupt him during this time. Devaputra Mara, chief of demons, sent demons to surround Buddha in attempts to break his concentration. Buddha was in such a state of meditation that he viewed these demons and their attempted distractions as peaceful. He saw the fire and spears they threw at him as rainbows and flowers. He was sent into deeper concentration and meditation as Mara sent beautiful women his way as another attempt to distract. He could not be frightened away from his meditation. Because of this, he was deemed the â€Å"Conqueror Buddha.† (Kadampa) Buddha’s meditation

The Issue Of Trans People - 1900 Words

â€Å"Ninety percent of trans people report experiencing harassment, mistreatment or discrimination on the job. Forty-one percent of respondents reported attempting suicide, compared to 1.6% of the general population† (Adams and Goodman ). Although many of the views are clashing, what it comes down to is morality vs. the struggles that arise around society accepting trans people. If any other group of people had these problems to face, it would be more apparent. So, what causes this? Is there a way that these drastic numbers can be lowered? Are we doing everything we can to help trans individuals? In discussions of Transgender Rights some view the issue as trans people deserve the rights given to any other human being, should be able to†¦show more content†¦Although most evidence looks to be in support over the idea that protection over trans people are needed, it is easy to see why many feel that transgender people are confusing to society. Before an in depth analysis of Transgender Rights can happen though, one must first understand some key information. Firstly,â€Å"Transgender- a term coined in the 1980’s and sometimes shortened to â€Å" trans†, is defined as anyone who identifies with a gender other than the one they were assigned to at birth† (â€Å"Transgender rights.†). The definition of transgender is fundamental to understand because many people wrongly believe that â€Å"The term Transgender is a general term made by transgender activists to describe heterosexual cross-dressers, homosexual transvestites or drag queens, and transexuals ( individuals undergoing so-called sex operations), and she males† (Traditional Values Coalition). It is essential that people are taught about transgender people, as confusion regarding them often leads to preventable violence towards them. Also, transgender people should be allowed to use the bathroom that matches the gender they identify with, and own valid ID with their chosen names and proper gender marker. â€Å" It is estimated that about 41 percent of transgender people attempt suicide in their lives, as opposed to 5 percent of the general population† (â€Å"

Bullying Is A Matter Of Right - 1928 Words

Bullying today is a matter of right an wrong and students need to have the rules enforced in their homes as well as on school grounds and know how to stand up for others when they see a problem arising. They need to feel comfortable to have adults at their schools that they can go to and tell about a situation and be confident that they can help students find a solution. Children in schools everywhere are in serious risk of bullying and it can have long-lasting effects on the students and even those around them. Bullying is taking place not only on school grounds faceto-face, but with all the new technology in the world today, bullying off-campus is becoming an increasingly larger issue with no concrete solution for help. In order to make a clear decision for any dilemma you have to be willing to look at all the angles. Bulling is a big issue today, and with all the technology and social media that are now available, bulling has gone to a whole new level. It is very common for youths today to be bullied and while at home online, from someone hiding behind the safety of a screen. People find it easier to express whatever hurtful things they want to say when they aren t face to face with their victim. This is a pressing issue and something that needs to be discussed among parents, school officials, and the law enforcement agency in order to make a change because students’ lives are at stake. School officials are not currently but Arledge 2 should be allowed to get involvedShow MoreRelated Bullying Essay example657 Words   |  3 Pagesbullied then you should know how bullying feels like. Bullying is very negative and creates major problems for our society. Nothing good comes out of bullying. It could very well change or ruin a person’s life. In fact, it does ruin many people’s lives. Kids can be mentally scarred if they are teased often. Even worse, they could be killed or fatally injured if the bullying gets extreme. There are many causes for bullying which must be taken care of before bullying can be stopped. T.V. violenceRead MoreWhy Bullying Is Bad Or Bad?1391 Words   |  6 Pageslike having the power that bullying has on others. Not only does bullying affect many throughout the world, but there is many different types of bullying that affect many people. There are commonly four different types of bullying. These include physical bullying, in which is when one hits, punches, kicks, or pinches another person. Also there is verbal bullying, that is when any type of rude remark is made upon another. Another type of bullying is social bullying, in which it results to one tryingRead MoreBullying . In Life There Is No Perfect Picture For A Non-Violent1379 Words   |  6 Pages Bullying In life there is no perfect picture for a non-violent world, but then we turn to school, work forces and sadly enough, we as a community reach the point of having to find ways to prevent bullying. Bullying as we see is as a whole can create a foundation that certain people don’t want to particularly be involved with, such as school environments, workforces or even a neighborhood. This is a worldwide incident that is going on and people are getting hurt emotionally, physically and evenRead MoreBullying Persuasive Essay718 Words   |  3 Pagescommunities filled with individuals who are being affected by bullying from a range of young children to adults. According to the internet, bullying is the use of superior strength or influence to intimidate (someone), typically to force him or her to do what one wants. Therefore, bullying can affect everyone for those who are affected by the bullying, those who cause the bullying, and those who witness the bullying. In other words, bully ing can have a crucial influence on mental health and in extremeRead MoreBullying : A Land Of The Free1160 Words   |  5 Pagesthe beginning of time, the strong preying on the weak has always been present. When pertaining to humans, this action/instinct is called, â€Å"Bullying.† Bullying takes many forms including face to face (physical and verbal harassment), written forms (mails/letters), and currently, the most widespread form of bullying apparent in students is cyberbullying (bullying with the use of electronics such as social media, texting/messages, and etc). As the Supreme Court ruled, students have limitations on theirRead MoreAnalysis Of S. E. Hintons That Was Then This Is Now1309 Words   |  6 PagesMorgan Hillenbrand October 25 Period 5 46 Year Old Coin The difference of bullying and being a bully, isn t as simple as it appears to be. S.E. Hinton’s second novel titled, That was Then this is Now is a mature disciplined novel sharing the â€Å"Voice of the Youth† according to the New York Times and other raving reviews. The story follows Bryon and his friend Mark whom are â€Å"as close as brothers.† Things change in the two characters lives, Bryon is growing up and spending a lot of time with girlsRead MoreCyberbullying Is A Common Than Traditional Bullying Essay1374 Words   |  6 PagesWhat is Bullying? â€Å"Bullying is unwanted, aggressive behavior among school aged children that involves a real or perceived power imbalance† (Stopbullying.gov). Bullying can include making threats to someone to scare them, spreading false rumors about someone, attacking someone physically or verbally, and excluding someone from a group on purpose. The bullies, the ones who are bullied, and the bystanders are all victim s, specifically teenagers. Females are more vulnerable to bullies because they areRead MoreCauses And Effects Of Bullying1297 Words   |  6 PagesEffects of Bullying Bullying is a big issue that spreads through the world. It can happen to anyone of all ages, and in numerous ways. Bullying is unwanted, aggressive behavior among people that involves a real or perceived power imbalance that either repeats or has the potential to repeat, overtime (Bullying Definition). There are so many factors that tie into bullying such as, why the bully is actually bullying, why the bully chose that victim, or even the effects that occur while the bullying is takingRead MoreBullying Essay631 Words   |  3 PagesEssay BULLYING IS TAKING OUR CHILDREN LIVES Have you ever bullied or been bullied? Bullying behavior can occur for many reasons, some of which are TV violence, families in poverty, mis-teachings, lack of parent’s attention and also kids under bad influence. Teens often begin bullying because they want to control those who are weaker than they are. Bullying gives you people an identity, they become well known in school, they want to be popular no matter what is the reason for. Bullying makes themRead MoreTeenage Parents And Rape : Adolescence Friendship And Bullying956 Words   |  4 PagesTeen Live-streamed Her Friends’ Rape: Adolescence Friendship and Bullying Even though people may think that teens are still children, but they are much maturer than we might imagine and can do things that people may never expect them to do. In a recent Broadly report (Kazdin, 2016), I read that on February 27, 2016, Marina Lonina, who was 18 at that time, live streamed her friend being raped by a 29-years-old man on Periscope app. She didn’t call the police and she claimed that she was doing it to

Pakistani Girl Got Shot Free Essays

Pakistani girl got shot In the last century,women empowerment movements swept across Europe clamoring for gender equality. The successful struggle granted girls and women the right to education in many countries. Nevertheless,until today,the blessing hasnt reached Pakistan. We will write a custom essay sample on Pakistani Girl Got Shot or any similar topic only for you Order Now Falling into the shadow of Taliban,universal education is nothing more than a pipe dream to many girls there. Malala,a 15-year-old activist who promoted women’s right to education in Pakistan was shot in the head by Taliban militants on her way home on October 19th. Despite being swiftly sent to a hospital in Britain,the life of the young heroine was at stake. The heinous attack sent shock waves through the nation and fanned up the indignation of the international community. ‘ believe while international community should fght against the Taliban militants ,the Pakistan government and people are responsible for the tragedy Mingled with rage and appal,’ found the case of Malala was Just the tip of the iceberg in Pakistan. ‘ condemn the unforgivable acts of the Taliban militants and believe the International community shall counteract these subversive beasts at all costs. Education is a universal right and nobody should be denied access to it. lt is never confine to a gender or race. Therefore,for the sake of Justice and peace,The international community should follow the Taliban millitants to the end of the Earth while giving profuse support to the victims. The Pakistani government,though menaced by the Taliban militants,should not watch the battle with folded arms. Apart from lives and properties,a responsible overnment should safeguard the rights and freedom of its people. Education,without doubts,is among the basic rights. Sadly to say,the education system in Pakistan is still a crawling toddler. People languish at the bottom of the world literacy list due to the fact that the government drains away immense resources on military defense. Without the government’s sincere support of education for its people,no wonder terrorist suppression on girls’ education remains unchecked for ages. In addition,the deprivation of education of many girls has much to do with the vicious ocial practice in Pakistan. Girls drop out of school early to Join parents at work while some are married off as teenagers. consequently,girls could not climb up the social ladder when they grow up and poverty haunts them for good. The lack of support from parents is also a decisive factor favoring the Taliban’s crackdown on education. To save countries like Pakistan from miseries,’ hope the international peacekeeping values. Last but not least,may Malala and other victims speedy recovery,may education become universal and may the world a long-lasting peace. How to cite Pakistani Girl Got Shot, Papers

Auditing and Professional Practice Cash Flow Statement - Sample

Question: Discuss about the Auditing and Professional Practice for Cash Flow Statement. Answer: Introduction This assignment is based on the subject of Auditing. The discussion, evaluation and analysis in the assignment focus on three different scenarios. The first scenario states about the case study of Bolts Ltd and the assignment tries to identify the threats that may occur due to non-maintenance of fundamental principles of auditing properly. At the same time, in the analysis of Bolts Ltds case, the assignment also tries to find out the fundamental principles that the company has not followed properly. In case of the second scenario, the discussion is carried on the accounting decision-making models. On the other side, in the analysis of the third scenario, the case study of Peak Sawmill Limited is used and the study tries to evaluate the key assertions that are at risk in relation to the accounts payable of the company. At the end of the assignment, a conclusion is derived by combining the overall findings of the study. Scenario One: Identifying the threats to compliance with fundamental principles resulting from the discussion with CEO and the fundamental principles that are breached As per the given scenario, the Chief Financial Officer (CFO) at Bolts Ltd is more willing to focus on the profitability and the future benefits of the acquisition of Steel Pty Ltd. Along with that, the CFO of the company also suggested to avoid the issues in the cash flow statements of Steel Pty Ltd. However, this type of avoidance may cause different threats in compliance with the basic or fundamental principles of auditing. Two possible threats are as under: Bias report: The report that will be prepared as per the discussion with the CFO of Bolts Ltd, then there is huge chance of producing bias audit report. The cash flow statement is one of the most important financial statements of a company (Elliott, Fanning and Peecher 2016). The cash flow statement discloses the capacity of the company to generate cash in particular financial year and if any mismatch takes place in the cash flow statement, then it indicates that the company has done some mistake intentionally or unintentionally (Fuchs et al. 2015). Therefore, while auditing it is very important to review the cash flow statement. If the audit report is prepared by ignoring the cash flow, then that report will be bias and so the decision taken by the management based on that biased report, will be wrong (Islam 2015). Hence, if the auditing is done as per the discussion with CFO, then there is high chance that the acquisition of Steel Pty Ltd can be a wrong decision. Future controversy: If the auditing is done as per the discussion with the CFO of Bolts Ltd, then the auditing will be inaccurate. The inaccurate auditing may cause controversy in the near future and if it is identified by the external governing authority, then the company as well as the auditor will be charged for paying the penalty (Power and Gendron 2015). The fundamental principles that are as risk of being breached are as under: The principle of objectivity is at risk of being breached. The principle suggests avoiding biasness while auditing (Griffith, Kadous and Young 2015). The principle of professional competence and due care is also at risk of being breached. According to this principle, the auditors need to maintain the professional skill and knowledge so that the professional service to the clients or companies can be maintained (Brown-Liburd, Issa and Lombardi 2015). At the same time, the auditors also require to follow the legislations, techniques and practice in order to provide care to the company or client. Scenario Two: a. Identifying the perfect action that Luke should take According to the American Accounting Association Decision-making Model, the audit firm or the auditors are needed to follow seven steps while taking any decision (Kothari, Mizik and Roychowdhury 2015). The model suggests taking ethical decision while auditing the financial reports of the companies (Cao, Chychyla and Stewart 2015). In case of Luke, he identified that the work done by Zane is right as per the rules, regulations and auditing principles. At the same time, Luke also realized that the work done by Zane indicates the high level work efficiency and knowledge. Apart from that, Luke also understood that the client has misled the manager because the client had personality conflicts with Zane. Luke knows that this type of attitude from the clients end is not ethical. However, the next assignment is also very important for Luke because his promotion to the audit supervisor post depends on that assignment. Due to this, anyhow, he wants to get the assignment. In this situation, Luke can take decision by following the seven steps suggested by American Accounting Association Model. If Luke works through this particular model, then the followings can be identified: Step 1 Establishing the facts: In the situation of Luke, it is the fact that the work quality of Zane is better than Luke because Zane has identified such issues, which might be impossible for Luke to identify. Another fact is the position of audit supervisor is very important to Luke. The third fact is the client had personality conflict with Zane. Step 2 Identifying ethical issues: Luke can copy the working plan that Zane had followed in the previous one (Griffin and Wright 2015). Luke may influence the audit manager for providing the next audit assignment because Luke understood that the previous client was not happy with Zane. Step 3 Identifying the norms, principles and values: The auditing principles suggest identifying each possible issue in the financial statements or reports of the companies (Ferris et al. 2015). At the same time, in order to follow the auditing norms, Luke needs to prepare the proper audit plan. He can tests the financial reports suddenly or can do sampling testing or can test by gathering the data. Luke also identifies that misleading the audit manager regarding Zane is not a professional behavior and his values do not permit this type of behavior. Step 4 - Identifying each alternative course of action: As the alternative action, Luke can inform the best points in Zanes work and can tell about the personality conflicts between Zane and the client. Luke has another option that he can show his positive points and try to influence the audit manager by not disclosing the best points in Zanes work. The third alternative is Luke can learn from Zanes work and improve his own quality so that he can compete with Zane. Step 5 Verifying the alternatives with the principles, norms and values: If the above alternatives are verified with the principles, norms and values, then it can be identified that the first and third point is ethical and do not break the principles, values and norms. Step 6 Identifying the consequences: If the first alternative decision is considered then it is more possible that Zane will get the assignment as her efficiency is high. However, if the third alternative is considered then there is a chance that the Audit manager will also consider Luke as a deserving candidate. Step 7 Taking final decision: The above two alternatives are indicating two different consequences and between two consequences, the second consequence is better than the first. Therefore, it will be better for Luke if he learns from the previous work of Zane and improves his quality of work. At the same time, Luke should not influence the audit manager against Zane as that will be unethical and against his values. Hence, Luke should try to get the next audit assignment by maintaining work ethics and professional behavior. b. Identifying the difference between the decisions taken by Luke and the decision that could be taken by using the Mary Guy model As per the Mary Guy decision-making model, there are six steps that the auditors or audit firms need to follow in order to take ethical decision (Helin and Babri 2015). The steps include the followings: Identifying and defining the problem Determining the target or goal Lists all possible solutions (Gaynor et al. 2015) Evaluating each alternative to identify which is meeting the requirements in best way Determining the course of action that can help to achieve the desired target within the possible constraints Making the commitment to choose the course of action and implementing the same (Samsonova-Taddei and Siddiqui 2015) Therefore, in the above it can be identified that the steps in Mary Guy decision-making model are different than the previous decision-making model that is American Accounting Association Model to some extent (Burke and Tomlinson 2016). However, both of these two decision-making models suggest taking the ethical decision. In case of Luke, it is also needed that the decision is taken on the ethical ground and the suggested decision shows the ethical point (Schultz and Tran 2015). Therefore, there will be no difference in the decision of Luke if he uses the Mary Guy decision-making model. Scenario Three: a. List of two key assertions at risk in relation to accounts payable As per the case study of Peak Sawmill Limited, the accounts payable personnel are facing problem due to slow movement of the management regarding the distribution of information about price negotiation. At the same time, it has also been identified that the number of days to pay back the creditors has been decreased significantly in the current accounting period from the average number of days of accounts payable. These indicate that there are some problems or issues in the company for which the significant changes happened in the company. However, due to these, some key assertions of financial statements are at risks in relation to the accounts payables. Two key assertions are stated below: Completeness: The auditor needs to identify and provide the opinion about the completeness of the financial transactions of the company (Mock and Fukukawa 2015). In case of Peak Sawmill Limited, it can be identified that the number of days have been decreased in current accounting period but the accurate reasons behind the decrease have not been mentioned. At the same time, the accounts payable personnel were not properly informed about the changes in the prices. Therefore, the assertion of completeness is at risk. Accuracy: The auditors are also required to identify whether the financial statements of the company are accurate or not. In case of the company Peak Sawmill Limited, it has been identified that the reconciliation statement of account payables shows that in the invoices of five major suppliers, the pricing is not correct and at the same time, some invoices have kept in hold. Therefore, the accuracy assertion of the financial statements is at risk. b. Justification for each assertion In the above, it has been identified that the assertions of completeness and accuracy of the financial statements of Peak Sawmill Limited are at risk. The completeness assertion of financial statement is at risk because the number of days of accounts payables has declined significantly in the current year, which is not usual. At the same time, the accounts payable personnel of the company has also complained that the management does not provide the information regarding the changes in the price of the logs within the required time. Along with that, it has also identified that that the some of the invoices of five major suppliers have not been considered during the reconciliation of the accounts payable account. Therefore, it is very clear that the calculation for the payment of the suppliers has not been done accurately. At the same time, it can also be said that the calculations done by the account payable personnel are not complete because many entries they kept on hold. Therefore, it can be said that the accuracy and completeness assertions of financial statements are at risk. c. Substantive test for each assertion It has been identified that the financial statements of Peak Sawmill Limited are having the completeness and accuracy assertion risks. However, in order to conduct proper audit, it is very much important to run a substantive test for each of the assertion risk (Sridharan 2015). The substantive tests to collect the appropriate evidence of audit are stated below: In order to collect the proper audit evidence regarding the completeness assertion risk the substantive test can be done by contacting the suppliers of the company that is Peak Sawmill Limited (Filipovi, Kremslehner and Muermann 2015). If the suppliers of the company are contacted by the auditors then it can be identified that whether there is any differences between the calculations of the suppliers and Peak Sawmill Limited or not. At the same time, it is also important to identify how much difference is there between the calculations of two parties (Jackson 2016). Along with that, the auditor can ask different questions to the suppliers in order to verify the payment calculations done by them. At the same time, the auditors can ask different questions and justification from each of the account payable personnel in order to verify the financial statements of the company. Therefore, it will be easier for the auditor to identify whether the companys personnel have included all of the entries in the books of accounts of the company or there are some mistakes. On the other side, in order to collect the appropriate evidence for audit of the accuracy assertion risk of Peak Sawmill Limited, the detailed-analysis procedure can be adopted. This procedure is bit time consuming but the chances of collecting proper data and evidence are more (Warren Jr, Moffitt and Byrnes 2015). In this particular audit data collected procedure, the auditor needs to ask for all of the financial statements along with the supportive documents from the accounts payable personnel at the company. After collecting the documents and financial statements, the auditor needs to analyze and compare each of the entry made by the accounts payable personnel in the financial statements. This type of substantive test can provide the detail information of each entry (Sridharan 2015). Therefore, the auditor can easily identify how much the calculations in the financial statements are correct in respect to the accounts payable of the company. Therefore, from the above discussion, it can be said that in order to verify the completeness assertion risks, the auditor can use the question answer technique with the suppliers. On the other hand, to verify the accuracy assertion risk, the auditor can apply the data collection from the companys personnel technique. Conclusion: In this study, it has been identified that cash flow statement is one of the most important financial statements for auditing. The cash flow statement provides the information regarding the cash transaction of the company and so if this statement is avoided at the time of auditing then the fundamental principles of auditing like, objectivity and professional competency and due care will be breached. On the other side, the American Accounting Association Model and Mary Guy model both suggest to take ethical decision at the time of auditing. 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