Lit Analysis of Catcher in the Rye essays

Lit Analysis of Catcher in the Rye essays J.D. Salinger has written one of the greatest coming of age novels entitled Catcher In the Rye. In the novel Holden Caulfield goes through many troubles that many teenagers can relate to. In the beginning of the novel, Holden is irresponsible and careless. Throughout the novel, he develops morals, responsibility, and love. The main character in the beginning of the novel, Holden Caulfield, is an irresponsible teenager. He is attending a private high school that he hates everything about. The school is very uptight. Holden says its the type of damn school that cares only about how good they look. So if you are failing it makes them look bad so they kick you out(CITR 11). Holden is failing out of school and he doesnt really care at all. He is also a member of the fencing team for the school. The fencing team and Holden were on the subway on the way to a game. When he got off of the subway, Holden had forgotten to take the equipment with him. Everyone on the team was mad at him, but he just thought it was funny. He has known that he is failing out of school but has not told his parents yet. He knows that his parents will over react. So he does not want to tell them. One might think that Holden does not want to do good in school. If he did do good, he would have to go into the real world and become a mature and responsible man. He does not want to become mature and responsible. He wants to stay young, irresponsible, and careless. Even though Holden is irresponsible and careless, he still acts like a gentleman around the ladies. Holden is nice, sensitive, and caring to woman. He lives in an apartment with Stradler, someone who is the exact opposite. Stradler is the stereotypical jock who is good looking and can get any girl he wants. Holden always says Damn hes handsome. He has a nice body too (CITR 21). Even t...

3 Problematic Parentheticals

3 Problematic Parentheticals 3 Problematic Parentheticals 3 Problematic Parentheticals By Mark Nichol Each of the following sentences is muddled because a parenthetical phrase is incorrectly punctuated. Discussion of each example explains the problem, and one or more revisions resolve it. 1. This phase consists of a management experience whose intensity and scope has few, if any rivals. The phrase â€Å"if any† is a parenthetical- a sentence element that is not essential to the sentence but provides additional information or otherwise modifies the main clause. Parenthetical phrases must be set off with a pair of punctuation marks (parentheses, dashes, or, most commonly, commas): â€Å"This phase consists of a management experience whose intensity and scope has few, if any, rivals.† 2. The operational risks of widespread automation, for example loss of service and technical problems around delivery, could lead to wholesale firms being unable to transact. The parenthetical phrase â€Å"for example† must be set off from the stated example, which itself, with the parenthetical, must be set off from the main clause: â€Å"The operational risks of widespread automation- for example, loss of service and technical problems around delivery- could lead to wholesale firms being unable to transact.† (Parentheses can replace the dashes, but to introduce a pair of commas would obscure the hierarchy of parenthesis within parenthesis.) 3. Smith, the superintendent of the park who has studied the history of the colony, said the photos are a reminder of the state’s rich and influential past. The parenthetical phrase that describes Smith includes a phrase singling him out as one of two or more superintendents and identifies him as the one who has studied the history of the colony. However, Smith is the only superintendent, and the reference to his studies is additional, parenthetical information, so that phrase must be set off as a parenthesis modifying a parenthesis: â€Å"Smith, the park’s superintendent, who has studied the history of the colony, said the photos are a reminder of the state’s rich and influential past.† Alternatively, the sentence can be reworded so that â€Å"the park’s superintendent† is the only parenthetical; â€Å"has studied the history of the colony† becomes the balance of the main clause, and the wording about his comment becomes an additional independent clause preceded by a conjunction: â€Å"Smith, the park’s superintendent, has studied the history of the colony, and he said the photos are a reminder of the state’s rich and influential past.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:100 Exquisite Adjectives25 Russian Words Used in English (and 25 More That Should Be)Titled versus Entitled

Case Summary Term Paper Example | Topics and Well Written Essays - 1250 words

Case Summary - Term Paper Example At this wake, it is disputable to fix the clash between legal and logical spheres of the case that relates to the right of a person to perceived sexuality. This case takes into consideration the implication of the verdict on the social spectrum of the transsexual with regards to his/her legal rights as a spouse especially in immigration apart from considering this as an issue of an individual’s intellectual right to choose a life of his desired sexuality. A large majority of the people are able to identify the gender of a person from the secondary sexual indicators on his anatomical frame such as the body hair, breasts, voice or the size of the body. Exploration of the body’s primary gender detective indications like the DNA structure where the chromosome pattern reads XX for female and XY for male is necessary only for the forensic information on issues related to investigations absolutely legal. The issue arises on the conflict between the biological sex of a person and his psychological sex, which drives him on the transsexual way. Procedural history of the issues taken at the courts of law in various prominent countries exemplifies the legal disadvantages of undergoing a treatment aimed at changing the biological sex in pursuit of obtaining the psychological sex. WHO considers the case of transsexual surgeries as Gender Identity Disorder (GID), (which is red with provisions of Gender Dysphoria in UK). However, the term is different from a conglomerate appearance disparity resulting in identification of the gender of a person by appearance inflicted by cross-dressing, transgender behavior or distinguished congenital conditions. Hormonal treatments targeting the sexuality alteration of individuals are scanned and monitored by the government of Hong Kong with several programs to deal with the GID issue. As the hospitals are surgically equipped with provisions for transsexual surgeries, they discharge the

Walter dill Scott Essay Example | Topics and Well Written Essays - 250 words

Walter dill Scott - Essay Example Walter suggested that for productivity in an organization to increase and the issues to be solved, selection of the best employees is important. The selection can be done through psychological testing of the employee’s knowledge, skills and other attributes that are important for the organization. This article insists that if an organization wants to solve its issues and analyze its concern, then it has to follow the work and ideologies of Walter Scott mentioned above or those discussed in his book â€Å"Theory of Advertising.† According to me, the ideas of Walter Scott discussed in the article and which are suggested to be necessary for analyzing the issues in the workplace can work if the organization’s management implements them. This is so because employee selection is an important element of industrial psychology and it sets the foundation of the organization’s performance and all other issues or concerns. If the employees are therefore selected correctly and based on their qualifications, then all other issues and concerns in the workplace can be dealt with. Tyler, M. (2010, December 15th ). â€Å"Benefits of using of organizational psychology in business.† Helium. Retrieved on April 16th 2012 from:

Teen Pregnancy Essay Example for Free

Teen Pregnancy Essay Teen pregnancy is a health issue in New Zealand because it is a matter which has significant public importance as a society we value a woman having children once they are educated and fanatically stable but teen pregnancy goes against the social value. New Zealand has one of the highest teen pregnancy rates in the developed world almost 4000 babies born to teen parents a year. ’’ Since 2000, births 15-19 year olds have been trending upwards again with the birth rate increasing between 2001 and 2008 from 27. 5 births per 1000 women in 2000 to 33 births per 1000 in 2008. The number of births to this age group in 2008 was 5185, compared with 3787 in 2000. ’’(1). The social factors contibute to teen pregnancy one of ‘the reasons which highlight at risk teenagers it is widely acknowledge that children who were born to teenage parents are more likely to become teenage parents themselves’(2). Since they would think that is right to get pregnant at a young age because their mother fell pregnant when she was young they would just follow what they did also they would think if their mother has done it then why can’t they do it. This is a bad influence from their mothers and that is the one of the reasons why so many teenagers are getting pregnant more and more every year and also getting younger and younger to get pregnant. In 2009, there were 4,670 births to women under 20 years in New Zealand. Approximately two thirds of these were to 18 and 19 year olds. There were an estimated 6,000 mothers aged 16-19 and most of these mothers (around 5,000) were aged 18 or 19. 3)This is basically a cycle of children who are born to teen parents are more likely to be teen parents. Peer persures is another social factors that contribute to teen pregnancy is the influence exerted by a peer group in encouraging is person to change his or attitudes, vaules, or behavior that relates to teen pregnancy. If one of your friends fell pregnant, and got popular you would automactily think that this is the right thing to do to get yourself popular, look cool and every one will talk to you. The girl may find a high school boyfriend and feel that he will be the one she will always love and he is just interested in the sex and pressures her and there is always the partying that goes on with teenagers, and the intoxication can make it easier to give into your urges. ‘A lot of teenagers indulge in early sexual behavior due to peer pressure. Teenagers growing in largely promiscuous societies tend to date far earlier than others in slightly more conventional setups. This is due to the fact that they feel the great need to be hip and accepted by their circle of friends. The only way they could probably achieve that would be by having a boyfriend or girlfriend or at least by dating and indulging in sexual acts often. This kind of rash behavior could lead to unintended pregnancies. ’(4) They are all contributing teen pregnancy and it is also cycles that if one of your friends falls pregnant and you will just follow one and other. One of the major cultural factors that are contibuting to teen pregnancy in New Zealand is whether you identify as being Pakeha or Maori or Asian you still have higher risk of teen pregnancy and parenthood but in New Zealand Maori people tend to have higher teen pregnancy rate compared to other entehics. ‘Maori and Pacific Island teenagers have a higher fertility(completed pregnancy) rate than European, and their abortion rate is higher also. (2)’ ‘In 2009, there were 4670 births to women aged under 20, 29 of these births were to women aged under 15 years old. Apporximately two thirds of teen births were to those aged 18 or 19 years old and half of the total number of teen births were to Maori women. (3)’ The Maori teen birth rate is 4 times higher than the non-Maori rate, and the Pacific teen birth rate is 1. 5 times higher than the total teen rate. (3) In developed countries and the European culture if a teenager gets pregnant it is seen as a ‘bad thing’ so is negative and frowned upon but in the Maori culture it is not a bad thing that girls get pregnant at a young age and it is normal and celebreated. In the latest censes (2006) 9. 3% of Maori teenage women were mothers compared to lower rates for Pacific (5. 4%), European (3. 2%) and Asian (1%). The reason causing Maori girls have higher teen pregnacy rate than other enthic group Tariana Turia stated in her speech at the Sexual and Health Conference, that: ‘We must celebrate that Whakapapa in every heartbeat, every birth and in the lives we lost’. The values of whakapapa and whanau are very important to Maori and tamariki are very important for the Maori culture to continue and succeed. Tariana Turia coleader of the Maori party stated that ‘When we look at the faces of our babies, we recognise the imprints of those before us (6)‘This shows that Maori culture encourage Maori women or Maori families wanting to get pregnant at a young age so that they can grow the next generation even faster and the families are encourage their daughters to get pregnant because the parents will look after and caring for he babies,supporting because the values of whakapapa nd whanau are very important to Maori and tamariki are very important for the Maori culture. The Maori culture, tradition, values and beliefs are contributing are causing high teen pregnancy rate in New Zealand. The factors of political can also influence young girls are getting pregnant more and more every year is the government laws and policies that influence young people views, attitudes and behaviours regarding alcohol but the major factor is their benefit support to the teen mothers. Benefit receipt amongst teen parents is high, with around 78 percent (mostly Mothers) receiving a benefit. At the end of December 2009 there were 4,169 teenagers (aged 16 to 19 years) receiving the Domestic Purposes Benefit (includes those receiving the Emergency Maintenance Allowance (EMA)). Of these, 52 per cent were Maori, 30 per cent were European, and 9 per cent were Pacific. ’(5). The statistics show the there are quite among of teenagers are getting benefit and more than half of them are Maori teenagers. The DPB is influencing teenagers are getting pregnant because they would think if they got pregnant they can just get benefit, live on with it and don’t need to find a job or go to school and just staying at home doing nothing wasting time. Most of the teenagers who are likely of being on benefit 10 years later by age at first birth rather than older age. In 2009, the numbers of new female entrants to the DPB-SP (Domestic Purposes Benefit-Sole Parent) or EMA (Emergency Maintenance Allowance) with a child aged less than one year were as follows: 800 aged 16-17; 1,900 aged 18-19. Most teen mothers (62 percent) first enter the DPB from another benefit (usually Sickness Benefit received in pregnancy). Their average length of time on the DPB in the ten years after entry is 7. 1 years, higher than the average of 5. 2 years for all women aged 16 64. Forty percent of entrants have an additional newborn child included in DPB in the 10 years following entry. (5) The statistics has shown there are more teenagers are getting benefit than the older age people and they’re also carrying on their benefit for over 10 years. The government is giving too much support to the teenagers which contributes high teen pregnancy rate in NZ because in their view is so easy to just get benefit and to live on with their lives with their children by not earning their own money or educating but in fact it is not. Being a teen mother can affect her personal well-beings physically, mentally and spiritually in positive and negative. In physically teen mothers will get tired,put on weight get stretch marks, be in pain during the birth, take along time to recover from the birth, have sore breasts, struggle to lose weight,be sleeo deprived etc, all those physical will affect her mentally welling as well and it is not good to their pregnancy and their phsyical body (7)and they are from many ways like when the teens get pregnant they become scared and panicked. Confused about making the right decision for herself and her child, the relationships between the child’s father and fear about giving birth may all cause her an amount of stress. She may also be frustrated that she can no longer participate in activities with her friends and frightened that she will be a bad mother or that her parents will react badly (2) that all cause she worries and stress and she will be lonely and sad since everyone of her friends are still at school studying and partying but she just left behind and all those sort of emotions are not good to her pregnancy at all and will also effect her relationships with family since she might be grumpy. In spiritually she will question her actions and behaviors and ask herself ‘’why me’’ since she got pregnant at a young age at first she could not believe herself got pregnant while other friends are still enjoying their teenage lives and why did she do it. She would believe that life is not fair for her; why she’s going through all this and her friends don’t have to but she will be encouraged by the miracle life, she would be proud that she brought the baby into this world and she will also find faith from her family but while they’re all suffer all these implications that will lead them to grow up to be an adult and mature to look after their own babies. The negative and positive implications for interpersonal are the relationships between people directly affected by teenage pregnancy. The negative implication could be the judgments from her parents or family members. Some teenage parents are lucky enough to have the support of their family, but this isn’t always the case. For some, judgment from their parents or family members means that they go through this difficult time with little, if any, support. While older parents get to celebrate their pregnancy and the birth of a child, many teenage parents miss out on the celebration because they are busy ‘dealing with it’ or making the most of their ‘mistake’ (2). And that will affect her emotions because no one likes judgments from anyone and specially families and they ould really let her down and how feels about her family and the relationships between them. In the positive way the relationships between teen mother and her child will try to build a positive relationship. She will do her best for her child and provide a good environment also install her child strong beliefs and values that could prevent her child being a teen parent just like herself and that could bring that family together. Another negative implications are her relationships between her friends and partner. She might loss of social contact with peers. Your teenage years are a time of socializing and building friendships, but the responsibility of parenting means many teenage parents lose all social contact with their peers. While friends may visit in the short term, the inability to just drop everything and go means that friendships change. Many teenage parents feel like they no longer fit in with their peers, but because of their age, they don’t fit in with other parents either. Teenage parent schools or support groups are a great resource for teenage parents to meet people in a similar situation. (2) The lack of support from their partner. ‘ Parents of all ages face the risk of an unsupportive partner, but for teenage parents the risk is even higher. Even if both the mother and father do take responsibility for the pregnancy, most of these relationships eventually end in separation. ’ The reason of their relationships will end because mostly the child’s father can not deal with all those money problems or having a child at a young age while he can still have fun so he might chose to leave the mother and the child so the it’s not good for a child growing up without his father.

Essay --

There’s a myth that time is money. In fact, time is more precious than money. It’s a nonrenewable resource. Once you’ve spent it, and if you’ve spent it badly, it’s gone forever, this famous quote by Neil Fiore has drastically changed my life. I have decided to use time efficiently thus not wasting this priceless resource. Comparably reducing time duration in doing projects in industries is one of the main ambition of Fredrick Winslow Taylor popularly known as Father of Industrial engineering and Charles W. Babbage who contributed greatly to industrial engineering. Greatly inspired and motivated by the works of these mechanical engineers, I have decided to pursue active research in Industrial Engineering as a career objective. It was in my sixth semester of my under graduate university curriculum I took a course titled Operations research which took me close to the basic concepts of Industrial engineering. The topics learned in this course and its usage in day to day life made me to show further interest in the subject. For example before buying a new vehicle, you would evaluate all the possible options available to reach office, then you would select the fast and cost effective option thus reducing your expenses by doing this you are unknowingly using the concept of â€Å"Optimization† which is a basic concept of Industrial engineering. This liveliness present in the subject truly enthralled me. However it was in my fourth semester the course Industrial engineering management taught how an industry can be managed effectively. Deeply interested in the topics I also selected project management as an elective subject; this even made me to go deeper into the basic concepts of Industrial Engineering like Gantt charts, critical path m... ...co curricular are as important as studies in evaluating students profile. I am an active member of National Social Service of VIT University.In the National service scheme special camp, I taught children in elementary schools for over 60 hours and explained to them the importance of education. .It is my firm belief that in order to achieve greater things in life, a bachelor’s degree is not sufficient. Based on my abilities and interests I feel that pursuing a graduate program at your prestigious university would benefit me greatly in the pursuit of my dreams and goals. In this rapidly progressing world, higher knowledge, and wider exposure to practical experience and involvement in more extensive research are essential to the development of a well-rounded engineer. Hoping with a positive attitude, I ardently look forward to be a part of your esteemed institution.

Write Up on Detection of Fraud

DETECTION OF FRAUD (A Study on the Relations of Fraud Detection, Redress and Reporting by Auditors, Protecting against Fraud Detection: the Case of Auditors and the Effect of Auditors Personality) Prepared by:- _________________________________________________________________________ PREFACE The objective of this assignment is to promote critical thinking on to what extent auditors comply with auditing standards once they encounter fraud and auditors’ compliance on managing fraud, the debate on auditors’ negligence when it comes to fraud and the side effects of fraud detection towards personality.A selection of three articles that were chosen in identifying and subsequently analyse the impact of fraud towards an individual, group or within an organisation. The three articles are:- * Protecting against Detection: The Case of Auditors and Fraud? * Fraud detection, redress and reporting by auditors, * Fraud Risk Assessment and Detection of Fraud: The Moderating Effect of P ersonality. The objective for this assignment is to aim on the relationship between the auditors’ ability to assess fraud risk and the ability to detect the likelihood of fraud.Also, this study considers the overall trend of development and the prospects for future changes regarding the auditor’s fraud detection responsibilities. INTRODUCTION Most of the individuals feel that auditors fail to comply with some important elements of fraud standards. Fraud represents a significant and challenging issue throughout the accounting profession practically almost everywhere in the world.Dramatic financial scandals often takes place as soon after companies received apparent â€Å"green light† from their auditors have kept the issue of fraud and the responsibility for its detection closely relate to auditors in particular. Auditors are required by the auditing standards to provide reasonable assurance that the financial statements are free from any misstatements. Inability to accomplish so particularly fraud may expose the auditors to litigation. The detection of fraud is the most important portion of the auditor’s duties.Therefore, auditors should assiduously cultivate this branch of their activities. (Dicksee, 1990). Whenever there is a sudden alarm and collapse within the company, people tend to assume that the auditors negligently failed to spot something was wrong and the auditors failed to solve the issue. Detection of fraud is no longer the principal audit objective but rather the subsidiary to the determination of the truth and fairness of corporate financial statements.This development in stated audit objectives is often portrayed as a process of natural, uncontroversial evolution in which professional guidance came to meet changing public expectations and circumstances (Tricker, 1982). The growth in the size of business, the assumption of corporate management of a greater responsibility for fraud detection and a broad acceptance of t he increasingly uneconomic nature of audit-based fraud detection are usually identified as the main causes of the changing nature of audit responsibilities (CACA, 1986).CENTRAL ISSUES & PROBLEMS When it comes to redress, it relates to the auditee taking measures situations where fraud has been detected. Given the existing standards on the role of auditors in fraud situations, the existence performance gap in this context can be due to several factors, including the lack of knowledge or competence on how to act once corporate fraud is detected, lack of care in following protocol or the lack of independence of the auditor possibly because conflicting of interest.Given the sensitive nature of fraud reporting towards the society’s expectations, compliance with fraud standards is crucial nowadays. 56% from recent surveys said that expectations of auditors rely on the auditor’s duty to detect fraud, while 42% believed that it is the responsibility to search actively for frau d (Steen, 1990). The issue of fraud is very essential for public accountants and auditors because litigation actions may be taken against them should they not be able to detect fraud during the conduct of the audit.Take for example when Xerox was sanctioned for overstating earnings by US$3 billion, its auditor KPMG was liable for US$22 million in penalties (Ettradge, Sun, Lee & Anandarajan, 2005). The present scenario is an extension whereby study shown that the effect of the auditors’ ability to assess fraud risk on their ability to detect the likelihood of fraud. High fraud risk scenario, the auditors’ ability to assess fraud risk has positive effect on their ability to detect the likelihood of fraud, whereas in a low fraud risk scenario not.Adding to that study, another factor which is the personality may affect the ability to detect the likelihood of fraud. The study predicts that there might be other factor that affects the auditor’s job performance that is in the ability to detect the likelihood of fraud. LITERATURE REVIEW The present study predicts that personality might have only moderating effect on the fraud detection ability.The present study illustrates and examines Big-5 factors of personality that are neuroticism, extraversion, conscientiousness, openness to experience and agreeableness because these factors are the basic dimensions of personality and it is predominantly viewed that many personality traits are subsumed under these five categories. This shows that personality does influence job performance and by investigating the moderating affects of the personality factors on the relationship between the auditors’ ability to assess fraud risk and their ability to detect the likelihood of fraud.Attribution Theory This theory suggests that the level of future expected performance, in a particular task depends mainly on the particular causes to which prior success or failure in the same task is attributed. This theory i s appropriate because there is a need to assess the causal attribution of the auditors’ performance, i. e: ability to detect the likelihood of fraud. With this study, the level of the future expected liability to detect the likelihood of fraud is attributed by the auditors’ prior ability to assess the level of fraud risk.Five-factor Theory 1. Neuroticism as a personality trait * This study shows that auditors who are high on neuroticism will not be able to perform effectively in their job as compared to those who are low on neuroticism, because those with high neuroticism tend to show negative attitudes. With such attitudes demonstrate, the auditors may not be able to appropriately detect the likelihood of fraud. In any fraud situation, high on neuroticism would diminish the relationship between the ability to assess the risk and the ability to detect fraud altogether. . Extraversion as a personality trait * When a person is experiencing positive emotions, it may influ ence them to perform well in their job. In any risk situation, high on extraversion would have positive influence on the relationship between the auditors’ ability to assess fraud risk. 3. Conscientiousness as a personality trait * Individuals with high level of conscientiousness may be able to perform well in the job because of the characters such as organized and reliable are important facets for carrying out the audit work. 4.Openness to experience as a personality trait * An auditor is more open to experience; he/she should be more able to detect the likelihood of fraud. Possessing traits such as intellectually curious, behaviorally flexible and nondogmatic in attitude and values can be considered as essential to conduct risk. 5. Agreeableness as a personality trait * Auditor who demonstrates high level of agreeableness in his/her personality such as cooperativeness, trustfulness and adaptability would make them more competent in performing the jobs.METHODOLOGY The inform ation pertaining to the study on the role of auditors in fraud cases, survey was conducted among audit partners of Dutch firms. The questionnaire contained three questions which were:- 1. Questions relating to the features of the fraud cases auditors had experienced in the period. 2. Questions on the reporting and redress of the fraud cases 3. Questions on the perceived role of auditor in the redress process. The overall respond is satisfactory, especially considering the sensitive nature of the study.Secondly, in the study of the personality traits, two levels of ability to assess fraud risk and two levels of each dimension of personality factor. The factors of personality are neuroticism, extraversion, conscientiousness, openness to experience and agreeableness. The study also practicing the independent auditors registered in Malaysia, designated as audit partner or audit manager who are attached to the auditing firms in Malaysia. FINDINGS Most auditors who do have experience elim inated fraud believe that fraud detection and process are often significant in order to minimize risk.Auditors reporting of fraud according to the fraud standards and regulations are defined as below. 1. Reporting to management. – As soon as auditors detect fraud or receive signals that could interpret as such, the auditor needs to report this to management in writing. 2. Reporting to the supervisory Board. – auditing standards explicitly required certain types of fraud to be reported in writing to the supervisory board such as cases of management fraud, cases of material fraud, and cases whereby management refuses to redress the fraud. 3.The redress process. – when the auditor has detected fraud and management has not yet taken appropriate steps to redress the effects of fraud, the auditor is required to demand that the fraud be redressed, i. e. the consequences of the fraud have to be rectified as far as possible and recurrence needs to be prevented. 4. Audito r resignation. – The auditing standards allowed auditor to resign from the assignment of the fraud but required the auditor to resign if the case of material fraud was not redressed. 5. External reporting of fraud. Finally, the auditing standards state that when material fraud discovered during a statutory audit has not been redressed by the audit client within a reasonable time frame, the auditor is not only required to resign from the engagement, but also to notify the dedicated government agency. Such procedure also plus the expansion of auditor’s fraud detection responsibilities by assuming of willingness to play more active role in assessing and reporting on the adequacy of the company’s system and internal controls.Matters that should take into consideration when considering the disclosure is justified in the public interest may include: * Fraud irregularities is likely to result in material gain or loss that effect a large number of people, * The extent t o which non-disclosure of fraud is likely to enable it to be repeated with impunity, * Whether there is general management ethos within the entity of flouting the law and regulations, * The weight of evidence and the auditor’s assessment of the likelihood that fraud has been committed. CONCLUSIONIn attempting to interpret and understand changing audit responsibilities, there would appear to be much to be gained by moving beyond traditional rationalizations of a profession responding directly to public demands. Various changes can be regarded as reflective of the conflicting, political nature of a self-regulated accounting profession and the outcomes dependent on the profession’s pursuit of professional interests and the profession’s attempts to manage the interplay between its own interests and any competing public duties and obligations.It is right to acknowledge that public expectation that auditors should report suspected fraud was reasonable. It is recommend ed that auditors should be given greater encouragement to report whatever that is necessary and fit in reporting fraud detection. Additionally, it emphasized the role of internal control in the prevention and detection of fraud and suggested that where there was a legal responsibility for internal control systems, auditors should have a formal duty to report on their adequacy.Changes in the law would have a statutory duty to report suspected fraud at the same time. It stated that auditors should be left at â€Å"liberty to report cases of fraud to the authorities without statutory backing† and that any change in the current position could be accomplished through revising the ethical guidance to auditors on professional conduct. Auditors have the duties to the rest of the community of which they are part and they owe to the community a more compelling duty which must on occasion take first place.Public expectation must be given full weight in all matters (Accountancy Age, 12 D ecember 1985). In developing auditing guidance concerning to fraud, three considerations have proved dominant: * The relative responsibilities of management and auditors for the prevention and detection of fraud, other illegal acts and irregularities and errors; * The conduct of an audit in order to have a reasonable expectations of detecting significant misstatements; * The action to be taken when errors are discovered.With respect to the prevention and detection, all proposed guidance has emphasized the paramount responsibility of management, with the auditor’s responsibility being couched consistently in terms of materiality and the truth and fairness of the financial statements. The role of auditors is to properly plan, perform and evaluate his/her audit work so as to have a reasonable expectation of detecting material misstatements in the financial statements, whether they are caused by fraud, irregularities or errors.LIMITATIONS Auditors in any circumstances have no dut y to act as an informer to the extent where it would jeopardise or destroy the trust and confidentiality on which it felt that auditing depended. The use of word â€Å"informer† indicates a somewhat dismissive attitude to the possibility of breaking the confidential relationship with the management or public’s expectation.Considerable resistance among auditors to the ideas that they should accept a general responsibility to detect fraud or extend their reporting responsibilities in the interest of the public. Whether changing audit responsibilities concerning detection of fraud come voluntarily or statutorily, such changes need to be based on greater awareness and continuing public investigation of the operation and capabilities of the audit function is this regard. Otherwise, it would anticipate that the position in the future will be with nfortunate, be little different in the roles and responsibilities of the accountancy profession towards the public interest. REFER ENCES 1. Fraud Detection, Redress and Reporting by Auditors by Harold Hassink, Roger Meuwissen and Lauren Bollen. 2. Protecting against Detection: The Case of Auditors and fraud? By Christopher Humphrey and Stuart Turley. 3. Fraud Risk Assessment and Detection of Fraud: The Moderating Effect of Personality by Nahariah Jaffar, Hasnah Haron, Takiah Mohd Iskandar and Arfah Salleh.