Film Festivals Cultural Events - 1559 Words

Film festivals are cultural events that take a film and judge it against other films of similar categories to ultimately recognize the best films within a given time period. The film festival industry is one that generates competition and recognition for filmmakers around the globe. The main intention behind holding film festivals is to properly promote films that are worthy of high-level recognition. These festivals are cultural events that celebrate respectable artistry and films that have shaped the culture of society and enhance the careers of artists around the world. Film Festivals have the reputation of being a form of business with the intention to help and increase awareness of a cultural industry while the proprietors exploit the interest of the community for an enormous source of profit and recognition. Our client holds an annual film festival called the Winter Film Awards in Manhattan. The biggest issue our client faces is their minimal budget, which has proven to be an obstacle in regards to marketing the event appropriately. The major ongoing issue our organization has is its minimal budget. The lack of sufficient funds makes it difficult t o advertise and promote through credible sources, thus leaving the Winter Film Awards with little to no brand awareness or brand relevance. Our main goal is to promote and market the Winter Film Awards through the appropriate channels and distribution sources. Given the budget constraint, in order to resolve this issue andShow MoreRelatedCultural Impacts Of Cultural Tourism1517 Words   |  7 PagesCultural tourism has been a significant aspect of growth for any country in the world. Cultural interactions between the hosts and guests are vital to the sustainability and progression of tourism in a country. Tourists may initially be drawn to a particular destination’s architecture, history or leisure facilities however exposing the tourists to cultural events and dissemination of cultural information can get tourists to categorize the country as a frequent travel destination for vacations andRead MoreIreland As A Short Break Destination1375 Words   |  6 Pagestourism. Niche tourism can be divided into many sectors for example: Special Interest tourism, Wild Life tourism, Adventure tourism, Cultural tourism, Religious tourism, Photographic tourism and many other forms of tourism. For tourists, niche tourism offers a more meaningful set of experiences (Robinson and Novelli, 2005) this report will focus on Heritage, cultural, shopping and Music tourism in Ireland in the main city of Dublin. Dublin background Dublin is well known as being the largest cityRead MoreA Research Study Of Event Tourism1206 Words   |  5 PagesTypes of Event Omeregie (2012) identified the development of events became an essential business in the 1990’s, and many countries established the event tourism organizations and companies. Adelaide is the capital city of the state of South Australia (SA), the event arm of SA name Event South Australia which actively supports the events and festivals through strong recognition and sponsorship (South Australian Tourism Commission official website 2016). The study of Event tourism: definition, evolutionRead MoreNigerian Diaspora And The African Diaspora1256 Words   |  6 Pagessince then, the Nigerian culture I had known and brought with me has changed and adapted to the dominant culture of the USA. Many Nigerian families and communities abroad are faced with the same internal struggle of holding onto their traditional cultural values, while ensuring enough adaptation into the dominant culture. Due to the diversity of nations Nigerian migrants have settled in, the end result, a hyphenated N igerian identity, differs greatly across continents and countries. Through the FrancesRead MoreCmn279 Final Report1348 Words   |  6 Pagesthe past decade, the local arts and cultural scene has actively evolved into one of the key pillars supporting Toronto as a society. The arts and culture is important to neighbourhoods and community life for a multicultural melting pot like Toronto. Approximately half of Torontos population currently consists of immigrants and Toronto itself has one of the worlds widest ethnic diversities (Schellenberg, G., 2004). Supporting all kinds of art or cultural expression from various ethnic groupsRead MoreLGBTQI in New York Essay1069 Words   |  5 Pagescommunity. The Lesbian, Gay, Bisexual Transgender Community Center is at the heart of the LGBT community in New York City. The Center provides health and wellness programs for members of the community. The Center has a calendar of activities and events for members of the LGBTQI community. The goal of the center is to create a space that fosters connections within the gay community and celebrates LGBTQI culture. HIV/AIDS is a serious problem that hit the gay community particularly hard. In the 1980sRead MorePersonal Statement : Global Media And Communications Programme856 Words   |  4 Pagesperspectives on the field, which I find essential in the Global Media expertise. My current degree at King s College London specializing in Comparative Literature with Film Studies gave me a broad understanding of various cultural characteristics and the differences between them, which enforced my enthusiasm in learning more about different cultural contexts in the more practical area of study, which is the reason I chose Global Media and Communications programme. The exchange programme in Hong Kong UniversityRead MoreFestivals Essay3916 Words   |  16 PagesJacqueline Calvo, BBus, CQU. ABSTRACT: Cultural industries implies a ‘massification’ of culture and entertainment, as such, festivals are found to be a cultural industry, involving large numbers of people working in organisation, administration, promotion, marketing, and the creative and performing arts. Festivals come in different forms including agricultural, cultural, historical, horticultural, and arts festivals to specific audiences and sub-cultures (fringe festivals). Culture is about, and has beenRead MoreFestivals, Culinary Tourism And Food Festivals1676 Words   |  7 PagesFestivals, culinary tourism and Food festivals. Defined by the online Oxford dictionary, a festival is ‘an organized series of concerts, plays, or films, typically one held annually in the same place’. This definition, although accurate, tell us little about the real nature of festivals. A definition, made by Quinn and cited by Ãâ€"zdemÄ ±r et al. (2009 p. 361) states that festivals are known to be ‘cultural expressions of people living in particular places, (†¦) communities of people who expressivelyRead MoreCulture of Pakistan1603 Words   |  7 Pagesnatural and cultural wealth. Pakistan has its own unique and specific cultural identification. Culture and heritage of Pakistan reflects the extra ordinary skill and devotion of Pakistani people. Pakistani people are playing a vital role in the presentation, development and promotion of Pakistani culture. The Pakistani culture is dominated by Islamic tradition and heritage. Islamic heritage has great impact on Pakistani culture. In ancient times, Pakistan was a major cultural hub. Many cultural practices

Supporting Childrens Speech, Language, and Communication

In this essay, I will be explaining how you can and the ways you can support children’s speech, language and communication. I will also be including how we as practitioners/carers can have positive effects on a child’s SLC by giving them the support they need individually, I will be describing the impacts on a child’s speech, language and communication difficulties in the short term and long term on their overall development. 1.1 Speech means vocally expressing your thoughts and feelings out loud, â€Å"verbal communication; the act of speaking, the articulation of words to express thoughts, feelings or ideas† – Meggitt (2011. 327). Language means using both speech and body language to convey your emotions. â€Å"A recognised, structured system of gestures, signs and symbol used to communicate†Ã¢â‚¬â€œ Megitt (2011.327). Communication means exchanging information through speech, facial expressions and body language. â€Å"The transmission of thoughts, feelings or information via body language, signals, speech or writing† – Meggitt (2011.327). Speech, language and communication needs means an issue that impairs one’s ability to be able to communicate. â€Å"A problem that affects a person’s ability to express their thoughts, feelings and ideas† – Meggitt (2011.327). 1.2 Social helps support Speech, Language and Communication skills (SLC) by the children sharing toys with each other and this helps support children’s development in SLC skills because a child might not be able to speak properly soShow MoreRelatedChildren’s Speech, Language, and Communication1750 Words   |  7 PagesSupport children’s speech, language and communication Explanation of speech, language, communication and speech, language and communication needs 1.1 Children and adults use speech, language and communication to interact with others, to help them explore the environment, to make sense of everyday experiences, access information and understand concepts, as well as organise thoughts and formulate ideas and to help them express their own feelings and to understand the feelings of others (ChildrenRead MoreUnit 331 Understanding Children and Young Person’s Development. Assignment (Task)1203 Words   |  5 Pages(Task) Task D Report Early identification of speech, language or communication delay is important for a child or young persons’ well-being. All practitioners have a responsibility to identify children’s needs and intervene with appropriate support as early as possible, to help children achieve the goals of ‘Every Child Matters’ and progress towards the Early Learning Goals. The importance of early language and communication skills for children’s later achievements is now well documented andRead MoreEymp 5 Support Children’s Speech, Language and Communication.1278 Words   |  6 PagesEYMP 5 Support children’s speech, language and communication. 1.1) Explain each of the terms: †¢ Speech – The act of speaking, verbal communication. The act of expressing or describing thoughts, feelings or ideas by articulate sounds or words. †¢ Language – Method of communication either spoken or written, consisting of the use of words in a structured or conventional way. A recognised structured system of gestures, signs and symbols used to communicate. Body of words and the systems for theirRead MoreExplain Ways Of Supporting The Development Of Childrens Speech860 Words   |  4 PagesWays of supporting the development of children’s speech. Language and communications is covered in the EYFS framework, to provide this support, the settings much create a language rich environment. One where children have lots of opportunities to interact with adults and with other children. A language rich environment also encourages interactive as there are many interesting things to talk about and places where interactive can take place without any interruptions. Quality interaction time withRead MoreDevelopment of Children and Young People791 Words   |  3 Pagesdevelopment of children and young people is significantly affected by speech, language, and communication needs. These needs have a profound and long-term impact that varies depending on the severity of the problem, the kind of support the child receives, the confidence of the person, and the demands of his/her environment. Actually, children and young children with speech, language, and communication needs are at risk of constant communication problems that contributes to cognitive, social, behavioral, psychiatricRead MoreChildren Of Secondary School Level, And The Process Of Referral Involved1415 Words   |  6 Pagesand processes information. The severity of the conditions presented in each individual can range between individuals with subtle difficulties to people with a wide range of complex needs. (Scottish Autism 2011) Pupil A has very limited verbal communication and strug gles with processing the information given to him by staff; this can result in a display of challenging behaviour and has resulted in staff suffering from physical injuries. Individuals with additional support needs can experience a varietyRead MoreRoles and Responsibilities of School Governors, Senior Management Team, and Other Statutory Roles775 Words   |  4 Pagesof external professionals who may work with a school (e.g. educational psychologist) | Roles | Responsibilities | Educational psychologist | Educational psychologists bring a specialised perspective to children. They are concerned with children’s learning and development and bring a positive change for children by their skills in a range of psychological and educational assessment techniques and in different methods of helping children who experience difficulties in learning, behaviour andRead MoreBilingualism and Multiliteracies in Australia Essay1323 Words   |  6 Pagesthree main issues in bilingualism which is: the maintaining children’s first language, social and cognitive benefits, also why bilingualism should be in cooperated into school programming/curriculum. Bilingualism can be defined as the ability to speak and/or write in two languages. In Australia English is the main language although in 1996, statistics show that 15% (2.5 million people) of the Australian population communicate in a language other than English at home and 42% of the population is bornRead MoreUnit 0681949 Words   |  8 Pages * Speech- Is the vocalised language in which people do. * Language- Is a way in which you communicate with words or set of symbols that can be spoken, written or signed. * Communication-Is a way of sending signals to another person this includes facial expressions, body language, language, and gesture. * Speech, language and communication needs- Is any difficulty in which the child has in speech, language or communicating. Question 2) Explain how speech, language and communication skillsRead MoreEssay Infant Language Development 1662 Words   |  7 PagesLanguage is a communicative system of words and symbols unique to humans. The origins of language are still a mystery as fossil remains cannot speak. However, the rudiments of language can be inferred through studying linguistic development in children and the cognitive and communicative abilities of primates as discussed by Bridgeman (2003). This essay illustrates the skills infants have that will eventually help them to acquire language. The topics covered are firstly, the biological aspects, the

Introduction Leadership and management Free Essays

Introduction Leadership and management are two different subjects but both are essential for an organizations growth. Leadership is â€Å"A relationship through which one person influences the behaviour or actions of other people† (Smith P et al 2012), whilst â€Å"Management is more about getting things done on a day-to-day basis and ensuring consistency† (Smith P et al 2012). In simple context Managers helps in doing the right thing where as Leaders do the right things. We will write a custom essay sample on Introduction Leadership and management or any similar topic only for you Order Now Having a strong Leader and Management an organization can reap the benefits of Competitive advantage as it would distinguish them to be an organization with core values, goals and scope which will eventually help them grow. It is understood that successful leaders do not habitually behave in similar ways. They may, in fact, act in a different way even if the situation presented is similar which would arguably come down to their personalities. Furthermore, different leadership traits may be required in different circumstances. This Case Study is a perfect example of how different Leaders and their Management have direct implications on their organization, even though both the Companies discussed in the case study are in similar industries. The Companies Discussed in the Case Study is Virgin Atlantic and Ryanair, Sir Richard Branson Being the Leader and Founder for Virgin and Michael O’Leary for Ryan Air. This Essay would look at how different Leadership, Management and Motivation style and theories they can adopted for their respected companies. The second part of this essay covers how these theories have impacted their companies externally and internally. Comparison and Contrasting Elements Leadership Qualities, Management Motivation. There is no denying that both Sir Richard Branson and Michael O’Leary are leaders and face for their respective Companies. Both of them have Strong Personalities and have a huge appetite for media presence. Sir Richard Branson is a Leader who believes in relationships whether they are employees, friends or business partner. He is always smiling and is a fun character to be around with. In Contrast Michael O’Leary is known to be a acerbic personality who doesn’t care much of what other people think of him as long as he is delivering them the service in need and is making profit. According to the 7 approaches (Laurie J Mullins 2007) it can be concluded that the leadership styles vary drastically between the two. Sir Richard Branson has more of Democratic Style of Leadership as he delegates to subordinates and is open to the idea that good ideas can come from anywhere and anytime. He has said before, â€Å"Virgin Group is an organization driven on informality and information, one that is bottom heavy rather then strangled by top level management†, (Wikipedia) giving the impression that he listens to his people well below the management level. Whilst O’Leary on the other hand is more of an Autocratic figure as a leader. He believes that as long as there are results portraying the success of the business, it is more than just an employee contribution, it is the decision making ability of him and the higher authorities. Branson’s way of leadership adopts people traits (Mcgreggor 1960) whereas O’Leary has more of a Quality and acceptance of leader’s decision (Vroom and Yetton). According to Tannenbaum and Schmidt, Branson is more inclined towards the area of non-managers freedom specifically the 3rd arrow from left whereas O’leary is more towards area of freedom for manager specifically 2nd arrow from the right. (Source: Tannenbaum, R. and Schmidt, W. H. ‘How to choose a leadership pattern’, Harvard Business Review, May/June 1973, p. 167. ) These Leadership Styles have a direct correlation with how they manage their respective organizations. Since Branson is more of a democratic leader and likes to delegate it can be concluded that Human Relations approach (Management Theories ‘Management Schools) is more his style of Management, he makes sure that his staffs is motivated and willing to keep up the brand name by offering excellent services to their custo mers. Since Virgin is in the long-haul market and is operating in different countries the organizational structure is more of a ‘Divisional Structure’, as the company is geographically mapped and is Customer Orientated. Whereas O’Leary’s Ryanair could be classified to be using the Classical Approach of Bureaucracy (Max Weber 1947), Weber states that a bureaucratic organisation is technically the most efficient form of organisation possible†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. The bureaucratic organisation becomes typical of all the modern societies. Pugh Hickinson 1996) There is not a single theory or approach to leadership that fails to recognize that a fundamental quality of leaders – irrespective of whether leadership is innate, learned, situational, or whatever – is an ability to inspire and motivate people (Clegg, S. Et al 2006 Managing and Organizations). One of the key elements for a business to prosper is Motivation whether they are financi al or Non-financial incentives. Both Branson and O’ Leary have contrasting styles of leadership and management which further leads to different styles of Motivation. Branson being the fun loving personality he is interacts with his employees. While Herzbergs Two-Factor Theory (1959) Motivators appear to be the case for Branson and his company, O’Leary’s on the other hand with his Low cost Driven and no Frills Strategy fits more with the Process Theory for Motivation Like Equity Theory ( John Stacy Adams 1963) Where he expects his employees to expect outputs according to their inputs as stated in the case that Ryanair’s Cabin Crew is through a third party specifically named Crewlink. These Motivation theories can further be linked to Blake McCanse (1991) Leadership model with Virgin being Country Club Management and Ryanair being Authority Obedience Management. Both Companies can also adapt to Theory X and Theory Y Humans relations approach (Douglas McGreggor 1960). Ryanair will adopt Theory X to motivate its employees while Virgin Atlantic Theory Y. Impact on the Companies by Leadership Styles and Behavior. Both Virgin and Ryanair have had their fair trade of success and complaints. Having different Leadership and Management Styles lead to a difference in their organizational culture, Branson and O’Leary were subjective to many different outcomes which had a significant effect on their businesses. Virgin Being in the longhaul airline business has more competitors as he is the kind of person who thinks big. His competitors consist of International Airlines such as How to cite Introduction Leadership and management, Essay examples

Auditor Independence Principles and Applications †Free Samples

Question: Discuss about the Auditor Independence Principles and Applications. Answer: Introduction: A host of business risks are present with regards to the insurance business and are outlined below (Gay Simnett, 2012). Market Risk Considering that the value of the portfolio tends to fluctuate as the asset prices change in the real time, thus there is the risk of suffering downfall due to crash of asset markets particularly stock markets. Operational Risk There could be potential human errors which could lead to loss being incurred by the company. Credit Risk There is a risk of default with regards to the various debt instruments. Underwriting Risk Considering the nature of business, if the insurer does not take the requisite prudential norms into picture, then this risk could be potentially huge. Considering that the above risks are present in the insurance business, it is easy to conclude that the business is highly risky and profitability in this business is dependent on the risk management related norms that are adhered by the given entity. It is quite surprising that despite being exposed to the above mentioned risks, the company has chosen the reinsurance model which is not a recommended manner to managing risk in the insurance business. HIH instead of reducing the inherent risk enhanced the same by venturing into insurance segments which only seasoned companies with highly effective risk management practices tend to enter. To further worsen the situation, HIH in order to expand business indulged in carrying out reckless acquisition that were destructive to the shareholder value as is apparent from the FAI insurance acquisition. Further, the internal processes of the company with regards to controlling risk were either dysfunctional or non-existent. On the basis of the a bove description, it may be concluded that the company is extremely risky. The key factors impacting the risk that exists inherently for HIH Insurance are outlined in the discussion below (Arens et.. al., 2013).. Despite being part of a very risky business where prudent risk management needs to be practiced in order to conduct the business, the company chose reinsurance model while ignoring the prudential risk norms which the leaders in the industry were following and was comparatively less risky. HIH Insurance went ahead and acquired FAI insurance at a premium price which was not justified but the process lacked appropriate due diligence and thereby made the company more vulnerable. Overall risk for the business enhanced when the ex-external auditor partners were represented on the board as the underlying independence was compromised in a bid to ensure that there is no change in the faulty business practices. The business risk enhanced on account of a quid pro quo relationship with the external auditor which never reported these faulty practices while never bringing to light the immense business risk due to imprudent management of the same by the same. There was acquisition of stake in certain companies with business relations with rivals which led to compromised business interests as there was potent and realistic risk of key business secrets and other competitive information being passed on. A relevant case worth highlighting in the defence of the auditors is Equitable Life Assurance Society v Hyman [2000] UKHL The case involved an insurance company which floated a particular insurance policy and provided customers with the choice of either desiring fixed returns or market linked returns based on the individual preference since the premium charged was same for each of the two options. The directors had the requisite discretion to alter returns and acted by lowering the return for fixed option so as to create parity with the market linked version especially when the market linked version underperformed the fixed rate version. Since the interests of the takers of fixed return version was adversely impacted as a result of the discretion, hence these aggrieved policyholders filed the case in court and the court held that the partnership directors would be considered liable for the losses of the aggrieved fixed policyholders (Swarb, 2015). A relevant case which may be cited as a defence of auditors in the event of liabilities originating from the creditors would be Raskov vs. Stapke Harris [2010] CA2/7. This case highlighted the fact that if legal determination can take place or is feasible, then the partnership would hold and endorse a particular view. The end result of this legal determination is that the underlying liability of outstanding creditors rests on the partnership along with the respective partners, thus ensuring that there is no need to pay by the auditor (Notforlaw, nd). The objective is to prove negligence tort which is contingent on satisfaction of mainly three conditions. The first one in this regard relates to duty of care arising on behalf of the defendant directed towards the plaintiff due to the categorisation of the plaintiff as a neighbour of defendant thus establishing that action/inaction by the defendant could cause damage for the plaintiff. In the existence of this duty, the defendant requires taking relevant measures for protection of plaintiff interest by ensuring that no damage is suffered by the same (Pendleton Vickery, 2005). The care extended by the defendant for the plaintiff would be contingent on the level of risk and also the nature of potential damage that can be caused. If in a given circumstance, the defendant fails to take the requisite measures which a reasonable person would have taken in the situation at hand, then there has been a breach of duty (Lindgren, 2011). Even though there has been breach of the duty to care, but unless there are damages suffered by the plaintiff, negligence cannot be claimed. Even though the damage covered is quite wide within the aegis of this tor but it needs to proved that a causal existence occurs between the damage and duty breach. For conclusively proving the same, it requires to be ascertained i the prevention of damage would have been possible through non-breach of duty to case. In case the answer is affirmative to the causal link, then the negligence tort is established. However, if the causal link cannot be established, then defendant not responsible even though the duty breach would have still occurred (Harvey, 2009). The appointment of the previous external audit partners to the board cannot be justified on any valid grounds. The only plausible explanation is the existence of a mutually beneficial relationship between the top management and the auditors where the investors and other stakeholders would end as the loser. During the time when the auditor partners were providing audit services, HIH insurance provided them with consulting contracts for the cooperation extended to the company during audit where an unqualified certificate was given despite glaring deficiencies and high risk where were never reported. There is no other possible explanation in this regard because acting as both the consultant and the auditor, the inherent business risk and the faulty internal policies to manage the same would have been the primary observation. The directors wish to continue the profitable relationship by appointing these members to the board so that the various incorrect practices could continue and there was no pressure to mend ways even though the company was staring at a certain failure (Arens et. al., 2013). In order to work as a consultant, the first essential process is to understand the business model coupled with the underlying risks which is quite helpful for conducting audit as we since there is enhancement in the understanding of business risks. Based on the underlying risk involved in the business, the audit plan and tests can be accordingly planned which would enable the auditor to meet the goal of minimising the overall audit risk (Gay Simnett, 2012). Better quality of consulting services extended to client Working in the capacity of a auditor, the concerned individual would have a superior understanding of the weak aspects of the company which need to be strengthened especially where the inherent business risk is high. Further, since the overall business model is well understood, hence the consultant can offer pragmatic suggestions which are implementable for the client while being effective (Arens et. al., 2013). Hence, it makes sense that despite the concerns regarding the abuse of the same, it can also yield positive returns for all stakeholders involved. Safeguarding the independence of the auditor should be a key priority for the professional as with the proliferation of the services provided by the auditor, the risk of independence being compromised is on the rise. The relevant law does not forbid the auditing firms to offer other business services to the same client but it is essential that in wake of the falling standards, the auditor on their own must stop engaging in this practice (Livne, 2015). A prime example of the compromised independence is apparent from the unfolding of the incidents tht transpired in the HIH case on account of the comprised independence of auditors which led to a scam of this magnitude. Thus, in view of the potential dangers to perceived and actual independence, it is essential that auditors take requisite measures to safeguard integrity of the profession (Kaplan Williams, 2013). The main objective behind implementing the guidelines indicated by CLERP 9 is to being about improvement in the framework related to corporate governance so that shareholders interest must be safeguarded. Major provisions are mentioned below (Clout, Chappelle Gandhi, 2013). Extra disclosures including remuneration report along with directors report must be included in the annual report of the company. The auditor has to mandatorily rotate after a tenure of particular duration which would ensure lack of formation of mutually beneficial relations with management. As the focus on corporate governance would increase, the investors would be more confident considering the underlying transparency and disclosures would rise under a sound framework (Arens et. al., 2013). Ramsay report primarily focused on the issue of auditor independence and provided certain recommendations to improve the same (Parker, 2002). The rise in the scope of work an underlying mandate of internal audit committee Adequate gaps must exist in the form of measures to avoid any relationship which may threaten the interests of users including shareholders Declaration to be furnished by auditor in the annual report regarding his/ own independence along with a declaration for the independence of board must also be included. The objectives that is expected to be served by Ramsay report is an increase in the auditor independence and an enhanced understand of the potential measures that be undertaken to safeguard the interests of the shareholders especially minority (Gay Simnett, 2012) References Arens, A., Best, P., Shailer, G. and Fiedler,I. 2013. Auditing, Assurance Services and Ethics in Australia, 2ndedn., Sydney: Pearson Australia Clout, V, Chappelle, E and Gandhi, N 2013, The impact of auditor independence regulations on established and emerging firms,Accounting Research JournalVol. 26, No. 2, pp. 88-108 Fearnotlaw nd, Raskov vs. Stapke Harris, Available online from https://www.fearnotlaw.com/wsnkb/articles/raskov_v_stapke__harris-33634.html [Accessed May 9, 2017] Gay, G. and Simnett, R. 2012, Auditing and Assurance Services in Australia, 5thedn., Sydney: McGraw-Hill Education Harvey, C. 2009, Foundations of Australian law. 3rd eds., Prahran: Tilde University Press Kaplan, S. and Williams, D 2013, Do going concern audit reports protect auditors from litigation?A simultaneous equations approach.The Accounting Review, vol. 88, no. 1, pp. 199-232. Lindgren, KE 2011,Vermeesch and Lindgren's Business Law of Australia, 12th eds., Sydney: LexisNexis Publications Livne, G 2015, Threats to Auditor Independence and Possible Remedies, Finance Practitioner Website, Available online from https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full. [Accessed May 9, 2017] Parker, C 2002. Auditing at arms length, CA Charter, February, pp. 38-40 Pendleton, W Vickery, N 2005.Australian business law: principles and applications, 5th eds., Sydney: Pearson Publications Swarb 2015, EQUITABLE LIFE ASSURANCE SOCIETY V HYMAN; HL 20 JUL 2000, Available online from https://swarb.co.uk/equitable-life-assurance-society-v-hyman-hl-20-jul-2000/ [Accessed May 9, 2017]