Top Choices of Ielts Essay Samples of Band 9 Pdf

Top Choices of Ielts Essay Samples of Band 9 Pdf The Fight Against Ielts Essay Samples of Band 9 Pdf The examiner will count the amount of words should they think that it is beneath the word count. Make sure you stay away from these mistakes! You do have some language mistakes which make it a little hard to follow along with. Ridiculously, the majority of the test-takers lose marks not because of absence of knowledge, but due to making very simple mistakes! There aren't any grammar mistakes in the answer and there's an exceptional array of complex structures. You are the result of move into a rented apartment next month but you won't be in a position to because you have some difficulties. The only problem includes grammar problems like harmful rather than harm in the question at the start. The Little-Known Secrets to Ielts Essay Samples of Band 9 Pdf I telephoned the bank to spell out the issue, but I couldn't get through the correct department, while I waited on the line for over 30 minutes, which was extremely annoying. A significant disadvantage of an admission fee is the chance of cutting back the quantity of visitors. Do you want to know how to boost your ielts band score. If don't have any idea what an ielts essay appears like or will need to enhance your writing skills you're in the appropr iate place. Therefore don't get intimidated if you believe you can't write such essays. Remember that not one of these essays are rated by an ielts examiner. Essays term papers dissertations and a lot more. Within this book we show you the way to analyze the Task 2 question, and we explain the different kinds of essay you might be requested to write. Every answer is found in the text, you don't require any extra knowledge to be successful. Make the the majority of your writing test. Examine the model essay and read the comments. This advice will help you not just to stop certain hazards that you may face while reading eBook frequently but also facilitate you to take pleasure in the reading experience with fantastic comfort. Follow theseIELTS Reading tips and you will surely boost your score. Despite how this will mean that you will have less text on every page and increased volume of page turning, you will be able to read your desirable eBook with excellent convenience and have an outstanding reading experience with better eBook screen. By utilizing different techniques of page turn you may also boost your eBook encounter. Lesser the movement you've got to make while reading the eBook better will become your reading experience. So skim over the text and begin searching for the answers. What Does Ielts Essay Samples of Band 9 Pdf Mean? As an example, junior citizens usually ask their friends until they come to a last decision on buying a bright phone. Some people believe that we ought to use traditional strategies to address our problems, others say that we need to use modern strategies. As an example, last year an act of terror occurred because some criminals had the ability to learn to make explosives employing free info on the world wide web. For instance, it i s valid to argue that lots of young people today want to emulate the fashion styles of their idols. There are several ecofriendly technological alternatives to what society utilizes today that are not as damaging for nature. There's a frequent fallacy that the use of a single language for a lingua franca may exert a negative effect on many nations. While globalization impacts the worlds economics in an extremely positive way its negative sides. To begin with, in fact, despite the function of English as a frequent language across most nations in the world, less common languages are being preserved well at present. Ielts Essay Samples of Band 9 Pdf and Ielts Essay Samples of Band 9 Pdf - The Perfect Combination Attempt to use the mouse if you're comfortable sitting back. Consider utilizing the mouse if you're comfy sitting back. Consider utilizing the mouse if you're comfortable sitting back. Getting the Best Ielts Essay Samples of Band 9 Pdf CONCLUSION In conclusion, dis tributing information absolutely free of charge can help in some specific facets but can also be damaging to society. Some of our group will want to employ geological picks and other equipment, if at all possible. Furthermore there's the matter of the rights of the person. Also, certain kinds of information in the incorrect hands can be devastating for society.

Human Rights And The Western World - 1846 Words

Human rights are a big topic for discussion in today’s society, especially in those areas that are suffering from turmoil involving war, strife, drought, and social stigma. According to Jack Donnelly, the most basic definition of human rights is that they are â€Å"the minimum set of goods, services, opportunities, and protections that are widely recognized today as essential prerequisites for a life of dignity, and a particular set of practices to realize those goods, services, opportunities, and protection. No more. No less† (Donnelly, 2007). Some consider human rights as strictly western phenomenon because of the consideration of the western world on human rights issues. However, human rights are not western phenomenon because it is harmful in recognizing that universal rights are actually universal, because the thought that human rights are strictly western has more political power than historical fact, and because human rights are created and considered by those i n the non-western world as well as the western world. The thought that human rights are a western phenomenon, meaning it excludes contributions and peoples of the non-western world, is inaccurate because that would mean that universal rights are not actually universal. Donnelly provides the definition of universal, writing, â€Å"Universal means ‘applies across all of a particular domain’ (rather than everywhere in the universe). Universality is relative to a particular ‘universe of application’† (Donnelly, 2007).Show MoreRelatedInternational Law Threatens Western Countries1262 Words   |  6 Pagesthreat to Western countries will be discussed in the first part, then the understanding of such threats and justice perpetrators of international crime will be examined in relation to comparative criminology in the second and the third part with illustration of various international data. Firstly, violations of international law generally refer to violation of human rights. Human rights are a complex area in international theory and practice. It is considered as International Human Rights Law in itsRead MoreThe Fundamental International Charter For Human Rights1444 Words   |  6 PagesThe topic of universal human rights is a complex and largely contested area of international relations. Though often highly regarded in â€Å"Western† states, the notion of individual rights is highly debatable in other parts of the world. In a struggle to reconcile regional traditions and world cultures, efforts to create implement a universally accepted charter of human rights have met many obstacles. Key issues including minority groups, gender, and the concept of individuality versus collectivismRead MoreAre human rights innate and universal? Essay1688 Words   |  7 PagesAre human rights innate and universal? Living Human Rights Post WWII on the 10 December 1948, the Universal Declaration of Human Rights (UDHR) was espoused by the General Assembly of the United Nations in order to agree on the notion that such atrocities that occurred throughout the Great War and the Second World War would not ever be reciprocated. The document that was drawn up in less than two years by the UN and Western states, and although ambitious it would guarantee a premise for life andRead MoreAre Human Rights Universal? Essay1601 Words   |  7 PagesThe doctrine of human rights were created to protect every single human regardless of race, gender, sex, nationality, sexual orientation and other differences. It is based on human dignity and the belief that no one has the right to take this away from another human being. The doctrine states that every ‘man’ has inalienable rights of equality, but is this true? Are human rights universal? Whether human rights are universal has been debated for decades. There have been in dividuals and even countriesRead MoreHuman Rights Issues in China783 Words   |  3 Pagesthe world. One of the oldest known civilizations in China is the Xia Dynasty which began in 2070 B.C.E. Overtime civilizations adapt with the surrounding world, but China has always been a very independent nation. One of the most controversial topics that is discussed worldwide being Human Rights, China has been known(notorious for) to disregarding them, even though there are International Human Rights Laws. The Chinese government has developed a system of internal laws regarding human rights, butRead MoreHuman Rights Violations in China - Should Western Companies Continue to Do Business with China?1636 Words   |  7 PagesHigh Commissioner for Human Rights (2010) claims that everyone is equally entitled to human rights without discrimination. In the western society, the principles of freedom, democracy and human rights are fundamental rights. However, the People’s Republic of China, commonly known as China, is still known as the largest human rights violator in the world. This raises the question whether or not western companies should continue doing business in China despite of the human rights violations. To findRead MoreA Global Perspective Of Beat Terrorism1420 Words   |  6 Pageskilling more than 50 people and injuring several more. Although 2016 has not ended, the world has suffered more terrorist attacks this year than any other year in history (Dorell). The group spearheading terrorist attacks in recent years is the Islamic State, also known as ISIS, a radical Sunni Muslim organization founded in Middle Eastern nations of Iraq and Syria (Cockburn). The history of Eurocentrism, western exploitation, and global inequality in post-colonial times has corrupted nations, causingRead MoreThe First Stage Is The Norm Of International Human Rights Essay1264 Words   |  6 PagesDeclaration of Human Rights drew on notions articulated in the 18th century: in Am erican Declaration of Independence (1776) and the French Declaration of Rights of Man and of the Citizen (1789), and other bill of rights, and the constitutional experience of the United States was a major influence on the development of international human rights. The U.S. and other Western states are the human rights norm entrepreneurs who promote the prevalence of the individual rights around the world. During 1977Read MoreThe Relationship among Islam and Human Rights663 Words   |  3 Pagesamong Islam and human rights shapes a significant feature of modern international human rights debates. In present international events there is more relevant topics made about Islam than in international law discourse. Professor Abdullahi An-Naim is a scholar on this topic who have written journals and books related to this subject. Muslims support that governments have a responsibility to enforce law. In Islam the people are not independent; God alone is sovereign. Human rights, therefor e, areRead MoreHuman Rights in History1779 Words   |  7 PagesNot only has it taken several years for human rights to be a legitimate international concern throughout the world, it is yet to be settled. They are still under development and require a range of actions before human rights are fully enforced. But what are human rights? Human rights could be defined in various number of statements. It could be people gifted with a set of rights and protections because they are human. Or simply, a right which belongs to every individual. With a number of major treaties

Twelfth Night - 2039 Words

Twelfth Night Twelfth Night is a comedy of light and shade. Its characters are not unreservedly happy and the events are not unreservedly humorous. Discuss. As a comedy, Twelfth Night is obviously intending to not only entertain its audience but also point out problems in society. It is imperative to entire merit of the play not to be realistic but to allow for empathy. Therefor to have a comedy of complete lightheartedness there would be no balance and hence no avenue for audience interaction. Without light we would have no darkness and for this reason Shakespeare has had to incorporate tragedy in order for the comedy to have its desired effect. The two in†¦show more content†¦In Twelfth Night there is conflict concerning who will win the hand of Oliva. Malvolio through his vanity is easily fooled into thinking it is he who she loves although she is most otherwise, O, you are sick of self love, Malvolio, and taste with a distemperd appetite. Another social theme that is not unreservedly humorous dealt with in Twelfth Night is the idea of self-awareness. Self-awareness is based around being well balanced rather than excessive, therefor to convey this idea neither the characters nor the plot can be completely, inadvertently happy. Self-awareness is developed by both Olivia and Orsino; they were both creatures of lavishness. Orsino plunged deeply into his unrequited almost courtly love for Olivia his verbose, dramatic language demonstrates this, If music be the food of love, play on; / Give me excess of it, that, surfeiting, / The appetite may sicken and die. This passionate plea and later exchanges demonstrate Orsinos developing character. Initially he is more in love with the idea of love. We as the audience and survey of this activity may find his self-absorption laughable but as he develops into a well-rounded character, it is evident why Shakespeare portrayed him in this way. It is vital the believability and credit to the playShow MoreRelatedTwelft h Night Essay1134 Words   |  5 PagesTwelfth Night Essay Twelfth Night is a comedy and a marvel. This play conveys many messages that are seen by the audience, but not seen by the characters in the play. There are many points involving love, friendship, conflicts and confusion. Twelfth Night displays characters that are mad, in love, and desperate for love. Twelfth Night has many conflicts that occur because characters fail to listen to messages. Viola is a character who has just thought that her brother has died in a shipwreck thatRead More Twelfth Night Essay968 Words   |  4 PagesIn Shakespeare’s play, Twelfth Night or What you Will, the characters are involved in a plot complete with trickery, disguise, and love. Each character is defined not by his or her gender or true identity, but by the role they are forced to take because of the complicated situation that arises. Unlike their gender, the speech the characters give an insight to their true personalities. In the Twelfth Night, the character Duke Orsino uses flowery an d over-dramatic language, long poetic sentenceRead MoreTwelfth Night and Pygmalion1783 Words   |  8 Pages The play Twelfth Night is set in a Elizabethan country household in a place called Illyria. Illyria is a fictional place. Although the setting felt familiar to the audience, the name Illyria gave it a feeling of escape from reality, something that was important because everyday life could be tough in those days. The people needed an escape from reality sometimes. In this play we meet the upper class, as well as the lower class. It is not certain whether it really is twelfth night, but there areRead MoreTwelfth Night Questions1595 Words   |  7 PagesTWELFTH NIGHT: SCENE QUESTIONS ACT 1, SCENE i 1. Where does the play open? 2. Imagine you are the director of a Twelfth Night production. What kind of music would you have played for this scene? 3. The Duke has a very famous speech, in the beginning of the play, about love. How is the Duke feeling about love as the play opens? 4. What news does Valentine bring the Duke? How does the Duke take this news? 5. Even though we haven’t met Olivia yet, what do we know about her? ACT I,Read MoreSummary Of Twelfth Night965 Words   |  4 PagesTwelfth Night - Scene I, Act I-III Summary By: Manraj Singh The first scene starts off at the Duke’s palace, where we, as the audience, are introduced to the duke, who is thinking to himself. Next, it is revealed that the Duke is listening to music, and is in love, as indicated by â€Å"O spirit of love, how quick and fresh art thou,† (I, i, 9). However, suddenly, he decides that he does not want to listen anymore, as indicated by: â€Å"Enough, no more!† (I, i, 7). After this, we are introduced to a characterRead MoreCritique Of Twelfth Night1746 Words   |  7 PagesEmma Rice revamps Shakespeare’s comedy Twelfth Night into a dazzling musical production, full of modern twists and references that encompass the original core of the play. In this eccentric production, comedy and music take center stage, supported by technical factors such as set, lighting, and sound, but brought to life by brilliant costuming, wondrous music, and the superb acting and singing abilities of the cast. Rice takes several liberties with the original structure and text of the play, manipulatingRead MoreViola in The Twelfth Night580 Words   |  2 PagesWho is Viola? Who REALLY is Viola? Viola is a very cunning, smart, and interesting character. This is shown in Shakespeare’s The Twelfth Night, this book is about three different lovers. The Duke loves Olivia, Olivia loves Cesario/Viola, and Cesario/Viola loves the Duke. Viola is trying to set up a new life after surviving a shipwreck in which her brother â€Å"died.† Viola is a cunning lady with lots of attitude. Viola influences almost every other character as well. She unintentionally tricks both theRead MoreTwelfth Night Love Essay1610 Words   |  7 Pages William Shakespeare has written a number of romantic comedies. Twelfth Night is one of the finest comedies of the author. Shakespeare is driven by Viola’s decision to voluntarily conceal her identity and go to work as a servant for the lovesick Orsino.This disguise and gender confusion a re there in the beginning of the play and finishes with happy ending. This paper tries to ascertain how Viola in Twelfth Night perform her disguise and become an ideal woman of Shakespeare’s own concept. There mayRead MoreThe Fools in Twelfth Night Essay1098 Words   |  5 PagesThe Fools of Twelfth Night  Ã‚        Ã‚  Ã‚   It is not unusual that the fool should be a prominent figure and make an important contribution in forming the confusion and the humor in an Elizabethan drama. In William Shakespeares comedy, Twelfth Night, Feste the clown is not the only fool who is subject to foolery. He and many other characters combine their silly acts and wits to invade other characters that either escape reality or live a dream. In Twelfth Night, Feste, Maria and Sir Toby are the foolsRead MoreTwelfth Night And Brokeback Mountain1338 Words   |  6 PagesAfter reading literary works such as Twelfth Night and â€Å"Brokeback Mountain,† it appears they share numerous themes with the novel Never Let Me Go. One theme particularly interesting regarding the novel Twelfth Night is that of identity. The theme of identity in Twelfth Night influenced me to think differently about Ishiguro’s text, Never Let Me Go, because it allows for a deeper understanding of the difficulty the clones faced i n finding their identity. After reading Never Let Me Go, one can perceive

Analyzing Lucretius Symmetry Argument - 1637 Words

This paper will analyze Lucretius’ symmetry argument in De Rerum Natura, and draw evidence in its conclusion that supports the Epicurean notion, of the nature of nothingness in death. In Epicurus’ â€Å"Letter to Menoeceus†, he argues that death is nothing to us and thus should not be feared. Epicurus’ views on death follow from his metaphysical and ethical views. He believed that the goodness or badness of something was directly correlated to its tendency to produce pleasure or pain. Death was simply the privation of the sense-experiences that we encounter every day. He also argues that death is not yet present when we are alive, and that we are not alive when death is present. Epicurus’ argues that the combination of these two arguments should deter us from fearing death. In Lucretius’s symmetry argument, every individual in the universe is made up of a specific combination of body and soul atoms. He argues that the finite body and soul ato ms of each individual have recombined an infinite number of times. He further claims that because our atoms are finite, we have all existed an infinite number of times but recall our past lives due to the separation of our body and soul. Regardless of whether the soul is immortal or not, an individual’s sense experience dies along with the destruction of the body and soul. Understanding Lucretius’ and Epicurus’ views on death, we can conclude that they both support the notion of death being nothing to fear. They acknowledge that there is no

Date Rape Essay - 977 Words

Date rape happens a lot when people are in college, more women than men but it’s still something that happens more than it should and I ask what are the colleges doing on campus to prevent this from happening to more college students. I think that colleges are trying to stop date rape from happening as best as they can but I also believe there is a lot more they could be doing to try and stop date rape. College students shouldn’t have to worry about going out on a date, party, or just to a bar for drinks with their friends. They have to watch their drinks and they shouldn’t take the drinks that people try and give them if they didn’t see the person make the drink or get it. Because they could of put a date rape drug in†¦show more content†¦I’m sure there are a lot more date rape drugs that people use. The drugs that I talked about are very powerful, they can affect you very quickly without even know that you are drugged. The alcohol makes t hat drugs even stronger and can also cause serious health problems or even death. (wonenshealth) â€Å"Rohypnol The effects of Rohypnol can be felt within 30 minutes of being drugged and can last for several hours. If you are drugged, you might look and act like someone who is drunk. You might have trouble standing. Your speech might be slurred. Or you might pass out. Rohypnol can cause these problems: Muscle relaxation or loss of muscle control, Difficulty with motor movements, Drunk feeling, Problems talking, Nausea, Cant remember what happened while drugged, Loss of consciousness (black out), Confusion, Problems seeing, Dizziness, Sleepiness, Lower blood pressure, Stomach problems, Death. GHB GHB takes effect in about 15 minutes and can last 3 or 4 hours. It is very potent: A very small amount can have a big effect. So its easy to overdose on GHB. Most GHB is made by people in home or street labs. So, you dont know whats in it or how it will affect you. GHB can cause these problems: Relaxation, Drowsiness, Dizziness, Nausea, Problems seeing, Loss of consciousness (black out), Seizures, Cant remember what happened while drugged, Problems breathing, Tremors, Sweating, Vomiting, Slow heart rate, Dream-like feeling, Coma,Show MoreRelatedDate Rape Essay1744 Words   |  7 PagesRape defined is forcing sexual intercourse upon someone without his or her consent. This isn’t just a girls’ problem, boys have to deal with this too. According to the American Psychological Association, nearly one in ten girls and one in twenty boys say they have been raped or experienced some form of sexual assault (Atlanta Journal, 1). Almost more than half of rape victims know their a ttacker; they don’t report it or tell anybody. In most date rape cases, the attacker and victim have known eachRead MoreWhat Is Date Rape? Essay1425 Words   |  6 PagesWhat is date rape? Date rape is forcible sexual intercourse by a male or female friend of a woman or man, during a voluntary social engagement in which the woman or man did not intend to submit to the sexual advances and fought the acts by verbal refusals or denials to stop, and/or physical resistance. What would you do if someone blamed you for something you did not want to do? This type of act usually happens in college campuses and is critically difficult to prove in a court case. Victim blamingRead MoreDate Rape in the Philippines11669 Words   |  47 PagesChapter I Introduction â€Å"He said he loved me†, â€Å"I woke up without any clothes on, I couldn’t remember†, â€Å"I thought we were friends†. These are just some of the phrases that a lot of rape victims have reiterated. Women that have long been taken advantage of for men’s sexual pleasure, it is the same in every country, not just in the Philippines. Women have been fighting all throughout their history to gain equality, to rise from oppression, to release themselves from male domination, that fight isRead MoreDate Rape Essay1124 Words   |  5 Pagesand this time she cannot resist. He’s too strong, he’s too big and he won’t stop for nothing. Date Rape is a forced sexual intercourse, which includes a victim, and often times the person the victim is familiar with. The fact that the victim knows the attacker makes it difficult for the victim to identify the attacker as dangerous. Date/Acquaintance rape accounts for 84% of all reported rapes. Many believe that when a man gets sexually aroused he cannot control himself. This is not exactlyRead MoreAnalysis Of On Date Rape789 Words   |  4 PagesAnalysis â€Å"On Date Rape† According to the article in the first paragraph, the writer is confused when she says that dating is the recent phenomena in the history. When the readers access this material, they expect to see recent years, but the writer continues and speaks of the years 1964. To be frank, that is a long time ago, and it means that dating didn’t just start recently. There are some of the weaknesses pointed out in the writing of this paragraph. The writer makes the readers believe thatRead MoreDate Rape Essay2324 Words   |  10 PagesDate rape is not a rare incident that only happens in isolated situations. In fact, surveys indicate that in 84% of rape cases, the victim knew the attacker, and 57% of rapes occurred on dates (Warshaw 11). However, what is even more surprising than these high statistics is that most incidents of date rape go unreported. Several theories exist that try to explain this phenomenon. For example, many women may refuse to believe that their friend raped them. In fact, they could eventually convinceRead MoreEssay Date Rape865 Words   |  4 PagesDate Rape Every two minutes, somewhere in the world, someone is sexually assaulted. Of these approximately 248,000 victims, about 87,000 were victims of completed rape, and 70,000 were victims of sexual assault. Up to 4,315 pregnancies may have resulted from these attacks. Calculations based on the (National Crime Victimization Survey). Rape is often misunderstood. For one reason rapist are usually portrayed as a stranger, his motivation is entirely sexual, and the victim is always a youngRead MoreEssay Date Rape890 Words   |  4 PagesDate Rape When people hear the word rape they might imagine a stranger leaping out from the shadows of a dark alley and attacking someone. Although this is partly true, most rapes are committed by people who know their victims. When intercourse is unwanted and forced upon by someone you know, it is known as â€Å" date rape.† It occurs daily and is prevalent on virtually all college campuses across the nation and in cities all over the world.   Ã‚  Ã‚  Ã‚  Ã‚  Date rape generally occurs when a man isRead More The Tragedy of Date Rape988 Words   |  4 PagesExemplary Essay - The Tragedy of Date Rape In the fall of 1995, Kristin Cooper was a sophomore at Baker University in Kansas. She was a member of Alpha Chi Omega, an expert skier from the mountains of Colorado, a swimmer, and was active in band, choir and drama. On the night of New Years Eve of that same year, her mother Andrea Cooper came home to find Kristina dead of a self-inflicted gunshot wound to the head on the family room floor. Cooper shared the story of her daughters last monthsRead MoreA Closer Look at Date Rape944 Words   |  4 Pages â€Å"Feminism has not prepared them for this,† states Camille Paglia in her essay â€Å"Rape: A Bigger Danger than Feminists Know.† The â€Å"them† in Paglia’s statement is referring to women, and she is discussing the topic of date rape. Susan Jacoby, on the other hand, writes in her article â€Å"Common Decency,† that feminism is not responsible for the rising cases of date rape, but that it is the men who are at fault. Paglia’s argument is insightful and accurate, but Jacoby’s writing is flawed and not

Project Report on Corporate Finance free essay sample

We have taken efforts in this project. However, it would not have been possible without the kind support and help of many individuals and organization and for it we would like to extend our sincere thanks to all of them. We are highly indebted to our teacher for her guidance and constant supervision as well as for providing the necessary information and their support for the completion of project. We would like to express our gratitude towards Ms.Shegorika lalchandani and our parents for their kind cooperation and encouragement which help us in completing the project. We are grateful to industry persons to give us special attention and their precious time. Our thank and appreciations also go to my colleague in developing the project and people who have willingly helped us out with their abilities. Company Profile:- Larsen Toubro Limited (LT) is a technology, engineering, construction and manufacturing company. We will write a custom essay sample on Project Report on Corporate Finance or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is one of the largest and most respected companies in Indias private sector.ECC – the Engineering Construction and Contracts Division of L;T is India’s largest construction organization with over 60 years of experience and expertise in the field. ECC figures among the World’s Top Contractors and ranks 35th among top global contractors and 60th among international contractors as per the survey conducted by Engineering News magazine, USA (August 2008). Many of the country’s prized landmarks – its exquisite buildings, tallest structures, largest airports/ industrial projects, longest flyovers, highest viaducts, longest pipelines including many other benchmark projects have been built by ECC.ECC’s leading edge capabilities cover every discipline of construction: civil, mechanical, electrical and instrumentation engineering and services extend to all core sector industries and Infrastructure projects. ECC is equipped with the requisite expert ise and wide-ranging experience to undertake Engineering Procurement and Construction (EPC) projects with single source responsibility. Contracts are executed using state of the art design tools and project management techniques from concept to commissioning. ECC Divisions head quarters in Chennai, India. In India, 7 Regional Offices and over 250 project sites.

Audit - Assurance and Compliance for Double Ink Printers Limited

Question: Discuss about theAudit, Assurance and Compliance for Double Ink Printers Limited. Answer: While developing the plan of audit relating to Double Ink Printers Limited (DIPL), the analytical procedure related to financial information offers great benefits. On the other hand, the plan of audit offers the needed guidelines and directions to the auditors during the operations of audit. In other words, the plan of audit helps the auditors to maintain the audit cost in a certain limit to curb confusion with the audit clients (Carson, Redmayne and Liao 2014). The procedure of evaluating the financial performance of the organisation could be formed with the help of various mechanisms. It has become possible for the financial analysts and accountants to utilise the financial information in order to make various business decisions through the analytical method. The common size analytical method helps in the process of evaluating the financial declaration of the organisation from the prevalent referential points. The fundamental merit is that it lends support to compare the financial statement from different financial timelines. The financial analysts and accountants could make use of various lines of items from the financial statements and accordingly, the base of preparation could be made for the firms. For example, the process of registration of various accounting and financial items in the financial statements like owners equity, overall liabilities and assets could be taken into account along with the dissection of digression from the normal position (Carson et al. 2014). One of the primary analytical processes related to financial information is benchmarking, which could be used to evaluate the plan of audit. In addition, ratio analysis is a fundamental analytical procedure associated with the financial information of a firm, as it could be used to compare the performance of the firm with its competitors to develop the audit plan (Cohen and Simnett 2014). Explanation: The analytical methods of the organisations to dissect the financial information has considerable impact on the process development associated with audit planning and this is vital for flowing financial information amongst the certain departments of the organisations. Certain ratios in the context of DIPL have been taken into account for this purpose: Particulars 2013 2014 2015 Profit margin 0.068 0.60 0.06 Current ratio 1.42 1.46 1.50 Solvency ratio 0.62 0.44 0.21 Based on the above table, it could be stated that the organisation has experienced an improvement in liquidity position with the increase in current ratio over the years. However, the fluctuating profit margin has helped in disclosing the net income gained compared to overall revenues generated (Fernandez-Feijoo, Romero and Ruiz 2016). Along with this, such profitability evaluation provides the accountants and financial analysts with an insight of ascertaining the expenses of the firm. Furthermore, an insight about the efficacy of the company budget has been obtained, which would serve the need for business expansion. The favourable as well as unfavourable modifications in the financial performance and ratios of the organisation help the auditors in developing an overview of the present financial condition of the organisations. In this regard, the consideration of solvency ratio has been made that has declined over the years. Such assessment is crucial to ascertain the desirable or undesirable movement of the firm performance over consecutive years. In other words, it could be stated that the evaluation and comparison of ratios and financial performance help the accountants and financial analysts to determine the relative financial condition of the organisation over the years. It helps to determine whether the current financial condition of the firm is feasible or not. If the condition is not feasible, the management needs to implement corrective measures to improve its financial performance. Hence, the analytical process associated with financial information has immense value (Gu, Simunic and Stein 2017). Based on the provided case, the management has failed to record certain business transactions. Such method has direct association with the inconsistencies associated with the planning of various sales and marketing activities of the organisation (Hardy 2014). The financial evaluation of DIPL implies that the profit level is inadequate when compared with the overall revenues generated. The fundamental cause is the inefficiency and ineffectiveness of the management in handling its business operations. In addition, the organisation has not been able in measuring the influence of various macro and micro-economic factors on the business functioning of DIPL. Thus, these factors have lead to lead inherent risk for the organisation (Jones 2016). In addition, the employees of DIPL have grown rapidly resulting in increased inherent risk. The lack of experience and professionalism of the staffs of the organisation has increased the level of inherent risk, as they could conduct serious mistakes. According to the provided case study, the problems could be identified in the CEO succession procedure of the organisation. Due to this, such procedure has lead to increase in inherent risk of the organisation. However, this procedure has not been effective in DIPL. Along with this, it could be seen that DIPL does not have adequate employees in handling its business operations, which has again lead to increased inherent risk in the entire business operations of the organisation. Therefore, from the above assessment, it has been found that these are the fundamental reasons of increase in inherent risks in the business functioning of DIPL (Junior, Best and Cotter 2014). Explanation: As observed from the case study, the amount of work pressure on the employees of DIPL is extremely high. The rising workload leads to inaccurate bookkeeping of the firm and this issue further leads to various cash flow problems, ineffective solvency and liquidity positions along with unsuitable operating results for the organisation. Along with this, the error risk could be represented in the financial reports because of inappropriate interpretation. In this regard, the management of the organisation has a significant role to play. However, there is lack of integrity and accountability in the management of DIPL and because of this reason; they are facing the concern of reputation loss in the business community. The higher structure of incentive associated with management develops extra pressure on the management due to which there has been material misstatement in the financial reports (Kend, Houghton and Jubb 2014). In the present day business organisations, fraudulent risk is considered as the primary risk in the context of the same. Because of the occurrence of such risk, the business firm often face huge losses in its business assets (Rahim and Idowu 2015). In most of the situations, the basic dissatisfaction could be seen among the workforce and such dissatisfaction often force them to involve in different kinds of frauds in firms. Another cause of fraud is to meet the needs of the investors associated with an organisation. This is because it often promises to accomplish a specific financial position; thereby, leading to higher level of fraud (Shah and Nair 2013). Types of risk Identification Fraudulent risk In the context of the business functioning of DIPL, the major risk that could happen from the business operations is the engagement of the staffs in different types of fraud activities. This mainly arises with the fall in satisfaction level of the staffs. According to the case study of DIPL, it could be stated that the board of the organisation has exerted excessive pressure in adopting a new accounting system. The adoption of such system creates a huge pressure on the workforce of the organisation and this pressure has lead to fraud. Hence, it is evident that for dealing with such pressure of reconciliation, the staffs might adopt unscrupulous behaviour leading to wrong handling of the overall process, which further results in material misstatement (Singh et al. 2014). Based on the case study, it could be seen that the process of ineffective handling in implementing the new information technology leads to inaccurate treatment of accounting transactions at the year end. Such procedure might lead to loss of financial information and material misstatements. Procedure of financial reporting One of the primary audit risks is related to the process of financial reporting. The additional risk of incorrect financial announcements could be observed, if extra expectations could be seen from various stakeholders for the financial announcements. This holds good in case of management announcements for accomplishing a specific target of the goals for acquisition of debt. Depending on the financial statements of DIPL, it could be viewed that there is increase in revenue from 2013 to 2015. Along with this, the gross income and net income of the organisation have increased in tandem. The information collected from the case study states that DIPL has obtained a loan amount of 7.5 million from BDO Finance in 2015. The case study further reveals that the DIPL needs to maintain a current ratio of 1.5 and debt-to-equity ratio of below 1. The need of this specific arrangement might be to exert pressure on the firm to repay the loan according to the agreed timeline. These requirements could lead to fraudulent activities, as DIPL could manipulate its financial statements to win the trust and confidence of its investors. In case, it is unable in maintaining the desired benchmark, BDO Finance might not grant any further loan to the organisation (Stewart, Kent and Routledge 2015). According to the provided case, it has been assessed that the procedure of valuation associated with the raw materials of the organisation depending on average cost is not appropriate, since the current cost of paper exceeds the average cost. The primary risk in the identification of fraudulent activities of its staffs to implement new system of information technology could be detected through continual monitoring of the same in different job phrases. Alongside this risk, the risk pertaining to the procedure of financial reporting could be identified through assessment of the various financial statements and reports of the organisations and the responsibility lies on the financial analysts and accountants with the help of various analytical and control procedures. This process of reviewing as well as monitoring is needed to be carried out in a timely fashion (Sutherland 2017). Thus, it has become possible for the financial analysts and accountants to utilise the financial information in order to make various business decisions through the analytical method. References: Carson, E., Redmayne, N.B. and Liao, L., 2014. Audit market structure and competition in Australia.Australian Accounting Review,24(4), pp.298-312. Carson, E., Simnett, R., Trompeter, G. and Vanstraelen, A., 2014. The Impact of Group Audit Arrangements on Audit Quality and Pricing. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), pp.59-74. Fernandez-Feijoo, B., Romero, S. and Ruiz, S., 2016. The assurance market of sustainability reports: What do accounting firms do?.Journal of Cleaner Production,139, pp.1128-1137. Gu, T., Simunic, D.A. and Stein, M.T., 2017. Fixed Costs, Audit Production, and Audit Markets: Theory and Evidence. Hardy, C.A., 2014. The messy matters of continuous assurance: Findings from exploratory research in Australia.Journal of Information Systems,28(2), pp.357-377. Jones, P., 2016. Internal audit: An integrated approach.Company Director,32(5), p.50. Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Kend, M., Houghton, K.A. and Jubb, C., 2014. Competition issues in the market for audit and assurance services: are the concerns justified?.Australian Accounting Review,24(4), pp.313-320. Rahim, M.M. and Idowu, S.O. eds., 2015.Social Audit Regulation: Development, Challenges and Opportunities. Springer. Shah, M. and Nair, C.S. eds., 2013.External Quality Audit: Has it Improved Quality Assurance in Universities?. Elsevier. Singh, H., Woodliff, D., Sultana, N. and Newby, R., 2014. Additional evidence on the relationship between an internal audit function and external audit fees in Australia.International Journal of Auditing,18(1), pp.27-39. Stewart, J., Kent, P. and Routledge, J., 2015. The association between audit partner rotation and audit fees: Empirical evidence from the Australian market.Auditing: A Journal of Practice Theory,35(1), pp.181-197. Sutherland, D.W., 2017. Independent audit report.Newsmonth,37(3), p.19.