Essay on My Philosophy of Education and Those with...

There are 50 million people in the United States who have some kind of disability. People with disabilities are discriminated against in the United States. It is not a discrimination that is talked about like race, or gender. This discrimination usually takes the form of avoidance. People to do understand, or know how to act around a person with a disability, so they ignore the person. This is not right because people should not be defined by a disability; instead they need to be recognized as a person, just like any one else. We need to provide awareness about people with disabilities. Students and adults with disabilities can be hidden away in the world and are not always given a chance to spend time with people without disabilities.†¦show more content†¦In to many cases people with a disability a judged and underestimated. Hopefully when people spend time with them they will understand that a person with a disability can do anything anyone else can just in a different way. I want people to understand that judging people is never right. Be A Friend is the way we propose to address this problem. The intent of Be A Friend is simple: educate people about people with disabilities, and give people with disabilities a chance to expand their friendships. It takes one person to start the change. The way to do this is by making friends. Have people with and without disabilities spend time with each other. By doing this, people may understand that someone with a disability is just a person. It will also, expand the knowledge of a person with a disability on the idea of what friend is. The goal is to make friends. The outcome is expanding the worlds knowledge of people with disabilities. Be a Friend is a new organization that is currently focused in the Saint Cloud area. The mission of this organization is to give people with disabilities a chance to grow, explore and have fun with people who are there because they want to be. By doing this, the organization also hopes to expand awareness to the community about people with disabilities. The organization hopes that in a few years, once it has made progressShow MoreRelatedMy Personal Philosophy of Special Education Essay1034 Words   |  5 PagesMy personal philosophy of special education drives not from teaching in the field, but from, observations, and personal experience, and the workshops I attended. I have had the opportunity to work with individuals with special needs in many different settings, all this help cultivate my knowledge in handling the needs of the special needed student. Special needs students have the ability to learn, to function, to grow, and most importantly to succeed. The difference comes i nto how they learn orRead MoreExploring Inquiry Based Spatial Sense Activities1236 Words   |  5 PagesDevelopmental Disabilities to Improve Number Sense Development In 1983, President Reagan’s administration released the publication, A Nation at Risk: The Imperative for Educational Reform. Since then, the American educational system has been undergoing an all-encompassing paradigm shift. Subsequently, our political leaders have championed two initiatives, No Child Left Behind and Common Core State Standards. Both are designed to hold school districts and teachers accountable for the education of America’sRead MoreMy Personal Philosophy Of Education1027 Words   |  5 PagesEvery school teacher has their own set of related beliefs--a philosophy of education--that influences what and how students are taught. A philosophy of education represents answers to questions about the purpose of schooling, a teachers role, and what should be taught and by what methods. I truly believe that every student can learn when given the right tools to do so. There is much more to it than just giving them the opportunity. Students need to be given a n environment where they are free toRead MoreMy Philosophy Of Education As A Education864 Words   |  4 Pagesdifferent philosophy of education, and what purpose education serves in a child’s life. The five philosophies of education that we recognize are: Essentialism, Perennialism, Progressivism, Social Reconstructionism, and Existentialism. I would most recognize my philosophy of education as Essentialism. Essentialism has been a dominant influence in American education since World War II. It focuses on core curriculum of traditional academic topics. I believe that the purpose of education is teachingRead More The Importance of Inclusive Education in Australia Essay808 Words   |  4 PagesAs a child It was constantly stated to me by my family and teachers â€Å"If everyone was the same, what a boring place the world would be† a famous quote by an unknown author about celebrating individual differences. Difference is defined by Ashman and Elkins; as varying levels of social, emotional, physical and intellectual qualities that make us all different from other people (Ashman Elkins, 2009). In today’s world this is viewed as society’s version of normality (Ashman Elkins, 2009). InclusionRead MoreEvery Individual Has Goals Whether It Be Personal Or Career1628 Words   |  7 Pagesagree with the reason why people pursue such their goal. However, I think that my mos t important goal is quite far from such goal which ordinary people pursue. I said that because recently I had to evaluate myself on what I really wanted to accomplish and why? Then I realized that my most important goal is attaining my Master degree. I know am on the right path to carry out my goal on becoming a better teacher and education coordinator. I plan to achieve this goal through academics and work experienceRead MoreBenefits Of The Inclusive Classroom Model1287 Words   |  6 PagesInclusive classrooms are general education classroom in which students with and without disabilities learn together. It is essentially the opposite of an isolated special education classroom, where students with disabilities learn only with other students with disabilities. Inclusion represents the philosophy that students with disabilities should be integrated into regular education classrooms whether they can meet traditional curricular standards or not. This philosophy brings diverse stud ents, familiesRead MoreSpecial Education Reflection1329 Words   |  6 PagesWang Lehigh University Special Education 332 (Education and Inclusion of Individuals with Special Needs) has been enlightening for me as a secondary mathematics educator. In the beginning of the semester, my feelings towards special education were those of apathy and insensitivity. I now understand that my feelings were due to my lack of knowledge and my judgment based on stereotypes. I always knew that making fun of students with learning disabilities was wrong. However, I never felt thatRead MoreThe Teaching Philosophy of Exceptional Children1379 Words   |  6 PagesThe teaching philosophy of exceptional children: My teaching career has been spent learning how to provide appropriate support, guidance, patience, understanding, as well as to enhance academic growth success, for all students. My purpose as a teacher is to enrich and inspire the lives of young students with moderate/intensive needs by providing access to information instead of functioning as the primary source of information for students to flourish. My teaching methods will be to createRead MoreEssay on Special Education Reflection1336 Words   |  6 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;Special Education 332 (Education and Inclusion of Individuals with Special Needs) has been enlightening for me as a secondary mathematics educator. In the beginning of the semester, my feelings towards special education were those of apathy and insensitivity. I now understand that my feelings were due to my lack of knowledge and my judgment based on stereotypes. I always knew that making fun of students with learning disabilities was wrong. However, I never felt that inclusion of special education students

Revenge, By Charles Dickens - 988 Words

Joseph Eisold Mrs. Dorman English 3rd 7 March 2017 Research paper There has been a point in everybody s life where they want to get back at someone for something they have done. In A Tale of Two Cities by Charles Dickens there are many forms of revenge, but they cannot be justified. Some specific points of revenge is the murder of Foulon, the plot against Lucie and little Lucie, and the plot against the Evermonde family for the murder of Madame Defarge s siblings. First, we need to find out the true meaning of revenge and how or if it can be justified. Then we need to find out how it is justified in the book. First, the true meaning of revenge and how it can be justified. The true meaning of revenge is punishment based on a†¦show more content†¦He would have people killed for rebellious things that they had done. He even killed people because they believed in somethings that he didn t approve. When they were killed, he would hang them from the light poles so that the people could see what he would do. So, when they killed him they stuffed his mouth with grass and hung him for the light pole just like he did to the loved ones of many people. â€Å"Defarge arrives bearing news of the capture of Foulon, a wealthy man who once declared that if people were starving they should eat grass† (Dickens 295). Even though he did kill all the people whether it was a direct death or it was by an action he didn t deserve to die because of revenge. He should have been put in jail or he should have been hung. That would have been the proper way to get revenge. Third, the plot agains t Lucie and Little Lucie. There was a plot against Lucie and little Lucie because they were aristocrats. The plot against them was because Lucie was the daughter of Doctor Manette who then married Charles Darnay and the had a girl named Little Lucie. The plot against them is significant because Charles is put on trial for being an emigrant aristocrat, but is quickly taken out of jail because of Lucie’s father being Doctor Manette. This is frowned apon by many people during this time and it is a reason why people would want to get revenge because he had a big secret kept fromShow MoreRelatedPursuit of Revenge in a Tale of Two Cities by Charles Dickens892 Words   |  4 PagesThis hostility between the peasants and the aristocrats started the French Revolution in 1789. Sixty years later, Charles Dickens wrote his novel, A Tale of Two Cities, in pieces. Dickens wonderfully portrays this war with his flawless imagery and reoccurring themes. One of his many themes throughout h is novel is the theme of revenge. Dickens beautifully supports the theme of revenge through his clever symbols such as the candles during the burning of the chà ¢teau, birds of fine song and feather,Read MoreUnjustified Revenge in A Tale of Two Cities by Charles Dickens925 Words   |  4 PagesCharles Dickens focuses on the revenge that put the bloody French Revolution in motion in his suspenseful story A Tale of Two Cities. The French Revolution was a revolt instigated by the peasants, who attacked the nobles with vengeful hearts starting in the year 1789, and going on until the year 1799. The settings of the book took place in both London and England, two parallels in novel, two cities where the plotting of the Revolution went into affect. Although the reasons behind the different examplesRead MoreRevenge By William Shakespeare s A Tale Of Two Cities1143 Words   |  5 Pages Revenge in A Tale of Two Cities Suppose your family or someone close to you was hurt by someone or a group of people. What would you do and how would you react to the situation? With that thought in mind, think of how you would react if you were the one hurt. In both situations, you may desire compensation from the offenders who hurt you or a loved one. Depending on the reason why you would desire this compensation it can be classified as revenge or vengeance. Some characters in A Tale of TwoRead MoreEssay on Captain Murderer758 Words   |  4 PagesCaptain Murderer Captain Murderer was written in the 1800’s by Charles Dickens. In this essay I intend to write about exploring character structure, language, social content and themes. Captain Murderer was described as an evil character by the narrator. His position in society was great he was let into the best of parties. ‘The first diabolical character who intruded himself on my peaceful youth was a certain Captain Murderer’ The word diabolical comes from the Latin word DiabloRead MoreGreat Expectations1707 Words   |  7 Pagesthe rest of the animal kingdom. The underlining theme of human nature is evident in Great Expectation by Charles Dickens use of his characters. A main characteristic that Dickens displays is friendship. The friendship between Pip and Herbert is strong. Herbert was significant to Pip’s growth in social class and eventual to his revelation. â€Å"Friendship was one of the human characteristics Dickens enjoyed†¦by associating fellowship with good characters and deeds, he made it known that he admires friendshipRead MoreThe Theme Of Revenge In A Tale Of Two Cities748 Words   |  3 PagesLoose Stitch Revenge is an urge that one might seek to feed after their sister cleans the toilet with their toothbrush. As the saying goes, â€Å"Revenge is a dish best served cold†. In the novel, A Tale of Two Cities, Charles Dickens prolongs the theme of revenge, as it develops throughout the entirety of the novel. As tensions arose between the aristocrats and peasants, the French Revolution was born. Sixty years later, Charles Dickens addresses the war through through the stark revenge among the peopleRead MoreCharles Dickens - Pro or Anti French Revolution Essay779 Words   |  4 PagesCharles Dickens - Pro or Anti French Revolution? The tale of two cities written by Charles Dickens is at the time period of the French revolution. But it is not understood if Charles likes the French revolution or if he’s against it? Charles Dickens sees the poverty in all the peasants, he sees that peasants are becoming solemn and deadly the people are. Charles sees that the rich treat the poor like garbage. The French revolution made France more disorganized then before. Charles agreesRead MoreThe Revolution Knows No Humanity1099 Words   |  5 Pagestreatment of the lower class. In Charles Dickens’ A Tale of Two Cities the storm of the French Revolution is brewing and plots to overthrow the cruel aristocracy are underway. The aristocracy is hated by the commoners of France because of their harsh and abusive behavior towards the poor and their excessive lifestyle that leaves them subject to Hunger and Want. However, within the Revolutionaries’ plans are actions that mirror the aristocrats’ beha vior towards them. Dickens’ symbols of the grindstoneRead MoreThe Images Within Us All: A Tale of Two Cities, by Charles Dickens1273 Words   |  6 Pagesby the decline of monarchies and the rise of democracy and nationalism. A Tale of Two Cities, by Charles Dickens, is set in the cities of Paris and London and flawlessly captures the angst and changing times of these places during this unforgettable period. Dickens extensively researched the events that occurred to set up perfect scenes that stick with the reader even after the novel is finished. Dickens masterfully uses the literary element of imagery throughout the novel to enforce his theme of man’sRead MoreA Tale Of Two Cities By Charles Dickens1024 Words   |  5 PagesCities, Charles Dickens writes, â€Å"every human creature is constituted to be that profound secret and mystery to every other (14).† Throughout the novel, Dickens incorporates the theme of secrets to connect characters and add mystery to the story. The three characters with the significant secrets are Charles Darnay, Alexandre Manette, and Madame Defarge. Darnay, Manette, and Defarge are all of French blood, living in either France or England in the heat of the French Revolution. Charles Dickens chooses

How does HG Wells use language in the novel The Time Machine to teach us about his vision of the future Essay Example For Students

How does HG Wells use language in the novel The Time Machine to teach us about his vision of the future Essay In this essay, Ill be writing about how The Man Who Invented Tomorrow uses language in his novel The Time Machine to teach us about his incredible vision of the future. My understanding of Science Fiction is that it can be based on anyone, humans, animals etcit can also be set anywhere, examples are schools, car parks, on the streets, etc Science Fiction is something that is made up and not real. The key features that tell me this, are the unlogical story plot and the characters, things such as an alien trying to take over the human world, or even a zombie waking from the dead that starts to kill people. A few of the films and TV programs that represent Sci-Fi are: Star Trek, E.T, X- Files, and Star Wars. These examples often deal with people being in a spaceship, lost in space, or even an alien lost on earth. The important connection between H.G Wells and the Science-Fiction genre is that he had accurate visions of the future and he saw many things that were related to Science-Fiction, like, computers, Video Cassette Players etc When he wrote this book, he made sure he used scientific terms for this particular piece of text, for example, Scientific people know very well that Time is only a kind of Space. Here is a popular scientific diagram, a weather record. When H.G. Wells was writing this novel, the thing that influenced him was his obsession of the future. And also the amount of new inventions created around that time. The people of that time were very much interested in Science-Fiction because it was new to them. They were eager to find out more about this weird and strange world that was discovered properly by the person who they thought of as The Man Who Invented Tomorrow. They had no information whatsoever and they wanted to know more, people at that time were very curious and would believe anything new that they were told about the future. They were also very intrigued about the technological developments in their time. I know that this novel was written in The Victorian Times because H.G. Wells uses accurate but difficult language when he writes about Sci-Fi. Examples are, Nemesis, which means the Goddess of retribution and vengeance. Etiolated was known as becoming pale or weak. Fluctuate meant something that changes constantly. The Time Machine is no ordinary story, it is one filled with tons of imagination, credibleness and excitement. Its about a scientist who is so obsessed with the future that he invents this extraordinary Time Machine to take him into a whole new world. The Time Traveller was very much into learning and discovering the future. He was one of those men who are too clever to be believed: you never felt that you saw all round him; you always suspected some subtle reserve, some ingenuity in ambush, behind his lucid frankness. He also doesnt like to be the centre of attention; I remembered how he detested any fuss about himself. This shows that he is quite a modest person. The novel tells us Time Travel happens very fast, you could go to the future, for example, the year 802 701, in just minutes. The Time Traveller had just returned from travelling into the future and was having dinner with his guests at approximately seven oclock. I was in my laboratory at four oclock, and since thenIve lived eight days Gender Bias in Language EssayWells is trying to make us think about the Eloi and the Morlocks, hes making us wonder how it could have happened just like that. He leaves us asking ourselves, what will happen if things start to get out of control, we could end up like the Eloi and the Morlocks. Wells is concerned about inequality and the class gap and he mentions this in the story. He uses language related to the future, very science-fiction wise and sophisticated. The reader learns from the novel The Time Machine, that if we change dramatically somehow, for example turn out like the Eloi and Morlocks, and lose control, our world could end up like the world described in the story. Looking into the future helps the Time Traveller to warn others, and let everyone know what will happen in thousands of years. It also helps us think carefully about our society of today, and if things like letting our world unfold by itself, if it starts to get out of hand, well have to do something before letting that world take control. The story of The Time Machine still remains popular after being written a hundred years ago because you have a lot of people today, who are interested in science-fiction and want different opinions of the future and its expectations. I think our world has changed for the best because we have more luxuries and comfort than what people had in the ancient days. For example, we have better transport, planes, fast cars, buses etcwe also have better equipments and furniture. The schools have developed, we have a better system of teaching, and the law has transformed, you cannot beat children anymore. Now we have more helpful organisations for the people that need our attention such as disabled people, the elderly, children with learning difficulties. Women now have freedom and independence, before they had no respect whatsoever and the world and its issues were controlled by men, but in the last century, women have been filling mens jobs such as bus drivers, politicians, doctors, engineers etcBut according to Wells prediction of the future, all this is about to change again in the future, with the Eloi and the Morlocks. Wells vision of the future has not been quite prophetic to-date because, in a way, its not very logical, the fact that there will be Morlocks in the future, but he does predict happiness in a care-free world which is still possible. He also predicted wars and in reality they took place so he could be seen as being an accurate prophet. People today have social needs and are dependent on such things as money, which might not be a problem in the future as The Time Traveller discovers. The effects of his description of Time Travel makes the readers think what it would be like travelling in the future, he uses powerful adjectives and phrases such as excessively unpleasant and intermittent darknesses, that makes the readers feel as they were travelling into time too. He uses a short amount of text but that is enough to feel the experience of a whole new thing. It feels as if we were there in person, sitting right next to the Time Traveller himself. Therefore, in conclusion, the story of The Time Machine is fascinating and very interesting to learn and write about. I would recommend it to an older audience because children will find words difficult to understand as it is ancient and quite sophisticated.

Auditing & Assurance

Question: Discuss about the Auditing Assurance. Answer: Introduction: Business Risk and Inherent Risk Assessment The business risk in the context of HIH has been related to the global, local as well as the environmental attributes and issues. The following parameters have been identified to determine the amount of risk that HIH is facing. The profitability and the structure - The business risk of HIH would have an adverse influence on the operational strategies as well as the business performance of the entity. The competitive risk in the business entity shall have an impact on the operational policies of the business entity. The risk assessment procedure in the business entity would influence on the operational strategies of the business entity. As such, this shall lead the business entity to reduce the chances of loss, and financial irregularities in the country. Arens et al. (2012) mentioned that the Australian prudential regulatory commission determines the insurance as well as the insurance commission in the country. As such, this shall help the business entity to prepare the financial statements in an authentic and transparent manner. Insolvency Risk The auditing assessment procedures shall have an impact, to determine the auditing risks in the business enterprise. The general agreements in the company would influence to determine the operational policies of the business entity. The profitability structure as well as the insurance risks in the business entity shall determine the operational policies of the business entity. Chandler and Edwards (2014) mentioned that there are certain risks in the daily operational policies of the business entity. As such, the inherent financial condition of the business entity has to be effective enough to meet the daily operational policies of the business entity and achieve the long term goals as well as the objectives of the business enterprise. Evetts (2014) mentioned that the insolvency risk should have to be determined to develop the operational strategies of the business entity. The conceptual risk shall be required to develop the necessary laws and the guidelines that shall help the busine ss entity to achieve the organizational objectives. The HIH is able to determine the risk relating to unqualified audit based on certain financial statements. Furnham and Gunter (2015) mentioned that the maintenance of the solvency margins is one of the pertinent issues that have a positive impact on the operational strategies of the business entity. About this, if the auditing procedures are not followed as per the required guidelines of the business entity it can lead to inaccurate budget forecasting for the organization. As such, the auditing procedures in the business entity shall be developed to prepare authentic financial statements for the business entity. Inherent Risk - In this regard, it can be said the inherent risk shall help the business entity to develop the operational procedures of the business enterprise. The inherent risk relates to discrepancies in the financial statements of the business entity. According to Hayes et al. (2014), these risks shall lead the business entity to financial risks for the business entity. Control risk - The control risks relates to material inaccuracies that has not been detected in the internal control system of the organization. In the case of HIH, the reconciliation of the general ledger as well the bank account has not been performed substantially to meet the needs of the organization. As such, the control risk is an essential market risk that shall have an impact on the financial condition of an entity and would lead to discrepancies. Thus, it is the primary objective of the auditing to physically verify each stock or inventory to prevent any discrepancies in the year-ended annual reports of the business enterprise. Detection risk The risk have to be deducted to identify the risks that can pose a threat to the business sustainability of the enterprise. In the audit, there are major risks that can affect the business sustainability of the enterprise. These include incorrect recording of the financial transactions as well as the financial irregularities in the business entity. Legal Liability It can be said that the auditors must be provided with the necessary data that shall have an influence on the operational policies of the entity. However, the legal liability of the organization is a core part of the operational risk relating to the business entity. Kumar and Sharma (2015) mentioned that HIH must emphasize on the liquidity position of the company, to determine the operational and the financial position of the business entity. Clients - Any understanding on the clients and the auditors shall have an influence on the auditing process of the organization Creditors - Emphasis must be placed on keeping the solvency level to a minimum to earn goodwill in the market . This would help the business entity to gather external financing from the market. The alterations made in the legislation of the organization shall hamper the impact of the HIH insurance in the organization. The factors that have an impact on the financial resource of the company are less than pricing ability of the legislations as well as improper investment policies. As such, this led to the depletion of the financial resources in the business entity. Improper Corporate Practices in the Context of HIH The conflicts between the proprietors, managers as well as the debtors of the organization shall have an impact on the operational strategies of the business entity. These issues shall have an impact on the business performance of the entity. As such, the issues in the risk management have been a major contributor towards the ineffective business strategies adopted by the entity. Non-Executive Director The non-executive director does not have exclusive powers and rights regarding the implementation of the operational strategies of the enterprise. As such, this would hamper the process of leadership in the organization. HIH has offered a sum of $1.7million for offering auditing services. In addition to this, a sum of $1.631 million was offered for offering non-auditing services to the business entity. Lenz and Sarens (2012) mentioned that the corporate governance of HIH can be held for negligible action. In addition to this, there has been power and lack of authority to the individual concerns of the management. This has been one of the primary attributes, which has led to the inconsistency and irregularities in the preparation of the financial statements of the organization. Ethics The audit report states the financial irregularities that have an impact on the different accounting statements that are prepared on the different financial statements of the organization. Messier Jr, (2016) mentioned that development of informal relationships between the management of the business entity with the external auditors of the company shall have an impact on the quality of the audit services as well as the fees charged for the audit services. It is the primary duty of the management of the business. Following were the issue due to which the management wanted to hire these members for its external audit team The auditors have been accustomed to the company The auditors had prior experience about different fiscal as well as monetary matters. c. The management of the company has assisted the business entity to develop an effective relationship with the external auditors of the company. As such, the auditors of the company shall have a proper relationship with the management of the company and there shall be mutual understanding with both the parties. Porter et al. (2014) mentioned that the auditors must have the adequate powers so that they can perform their services without any interference from the management of the organization. The auditors shall be fair and transparent in discharging their duties without any interference from the management of the company. It is the primary responsibility of the auditing companies to offer consultancy services regarding the payment of the tax. As such, the management of the company to provide auditing as well as non-auditing services to the clients. Another essential issue in offering auditing services is the conflict of services. The firm, which offers both auditing as well as consultancy services to the same firm, is the saving in operational costs for the business enterprise. Therefore, Chandler and Edwards (2014) mentioned that the regulatory measures in the business entity should enable business entities to prepare the year ended financial statements as per the required guidelines. The members in the organization did not offer full information to the external auditors of the organization. As such, the audit process was hampered with false as well as misleading information. The situation of Arthur Anderson detonated after the collapse of Enron. He also played a major part in obstructing justice for the organization. These factors violated the standard of the organization and had a considerable role in the financial irregularities of the organization. The following recommendations shall address the issues relating to audit governance as well as the financial reports in the organization. The report contains the amendments under CLERP 9 and are stated as follows; Appoint a lead engagement partner as well as lead the rotation of partners for the next five year The waiting period for the partners has to be increased for the next five years. These would also evaluate the existing audit partners that facilitate auditing. References Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall Chandler, R.A. and Edwards, J.R., 2014. Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900. Routledge. Evetts, J., 2014. The concept of professionalism: Professional work, professional practice and learning. In International Handbook of Research in Professional and Practice-based Learning (pp. 29-56). Springer Netherlands. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Kumar, R. and Sharma, V., 2015. Auditing: Principles and Practice. PHI Learning Pvt. Ltd.. Lenz, R. and Sarens, G., 2012. Reflections on the internal auditing profession: what might have gone wrong?. Managerial Auditing Journal, 27(6), pp.532-549. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons.