Homosexuality - Nature or Nurture Essay - 2535 Words

Homosexuality Nature or Nurture Have you ever wondered what creates a persons sexual preference? Is it possible that their social influences and environment can lead them to certain sexual practices and same sex relationships or could it be that some people have a genetic makeup that makes it completely natural to be attracted to members of the same sex? These questions lead us to the long-lived debate of nature or nurture. Some scientists believe that people behave as they do according to their genetic predispositions or even animal instincts. This is known as the nature theory of human behavior. Other scientists believe that people think and behave in certain ways because they are taught to do so. This is known as the†¦show more content†¦Further research provides additional evidence to link homosexuality to nature is. It is Dr. Dean Hamer who successfully identifies a gene marker on the X chromosomes, a region which he termed Xq28. In his study, he examined 114 families with homosexu al members and found that the incidence of homosexuality was higher in the maternal side of the families. As males get their Y chromosomes from their fathers and, X chromosomes from their mothers, Hamer came to the conclusion that there is definite proof that male homosexuality does have a biological basis in the Xq28 region of the X chromosome. (Shultz, 139; Hammer, Online) To further substantiate biology as the true cause of Homosexuality, Michael Bailey of Northwestern University joined Richard Pillard of the Boston University School of Medicine to publish a study of homosexuality in twins. The findings of their study showed that sexual orientation is something that one is born with. Pillard and Bailey and surveyed homosexual men about their brothers, and they found some statistics that were rather unexpected. Of the homosexuals who had identical twin brothers, 52 percent of those twins were also homosexual. 22 percent of those who had fraternal twins said that their twin was gay , and only eleven percent of those who had adopted siblings said that their adopted brothers were also homosexual. Bailey and PillardShow MoreRelatedHomosexuality: Nature or Nurture811 Words   |  3 Pageswith development across the human lifespan is the theory of â€Å"Nature versus Nurture†. It is an unsolved debate that has been around for centuries. It covers a broad spectrum of topics from intelligence to emotions, or in this case homosexuality. Although homosexuality is often thought of as a trait that is â€Å"genetically determined†, many others disagree and argue that it is rather a learned behavior (Lathe, pg. 20) Is it nature or nurture that causes this so-called â€Å"abnormality†? Or does it depend onRead MoreHomosexuality: Nature or Nurture1209 Words   |  5 Pagestopic in present years. In Ryan D. Johnson’s online research article, Homosexuality: Nature or Nurture, an explanation of homosexuality is broken down so the world has a better understanding of homosexuals. As referred to in the title, the origin of homosexuality has been debated to be because of nature or nurture. Basically, are people gay because it’s their personal choice or is it just who they are? The idea behind nurture is that the way one was raised can eventually affect a child’s sexualRead More Homosexuality, Nature or Nurture? Essay1911 Words   |  8 PagesHomosexuality, Nature or Nurture? Homosexuality has become a large issue in our lives today. Gay Rights activists have been making their voices heard; this has attracted the attention of the population making them take notice of their cause. The church has not been able to get away from the powerful political and social pressure of homosexuality. Some churches have accepted homosexuality but many still do not accept homosexuals, saying it is unnatural and not what godRead MoreNature vs. Nurture: Homosexuality2002 Words   |  9 Pagescause of sexuality. The whole subject is hidden in darkness’; this is a quote by Charles Darwin which illustrates the fact that your sexual orientation is unknown- this suggests that homosexuality is evolved through the upbringing and personal experiences. Many Social Theorists agree with this and they argue that Nurture is the main factor when considering the reasons behind human sexuality. They also suspect that upbringing and parental and family dynamics has a direct effect on a child s sexualityRead MoreEssay on Homosexuality as Nature or Nurture1936 Words   |  8 PagesHomosexuality as Nature or Nurture Human sexuality has been one of societys most interesting, controversial, debated, and misunderstood topics. It has been the topic of numerous books, essays, documentaries, websites, and television magazine segments. More specifically, homosexuality is probably the most misunderstood aspect of human sexuality. This is mainly due to lack of education, exposure, or just a general close mindedness. Homosexual tendencies are genetically caused, but actingRead MoreHomosexuality: Nature vs. Nurture Essay1208 Words   |  5 Pagesthat people hear about daily in the news, media, and daily lives of others, especially when it comes to the field of psychology and the nature versus nurture debate. For being as commonly debated and discussed as it is, there are many questions that come along with it: what is sexual orientation, how do people know their sexual orientation, what causes homosexuality, is it normal, is it possible to change, and can wanting LGBT, lesbian, gay, bisexual, and tra nsgender, youth to change lead to suicideRead MoreEssay about Homosexuality: Nature Versus Nurture2099 Words   |  9 PagesHOMOSEXUALITY: NATURE VERSUS NURTURE Nature; all things belong to Mother Nature; the trees, the flowers, insects, the great waters, animals, and even the human race; all following the laws of nature that we are instinctively born with. However somewhere along the line something or someone defies those laws and go against what nature intended. Whether or not this rebellion is fostered by nurture, or if there is an exception to the laws that Mother Nature has set forth is a question that psychologistRead MoreEssay about Homosexuality: Nature or Nurture?1275 Words   |  6 Pages Homosexuality is one of the most hot button issues in America today. Everyone has an opinion, some based on religious views others based on other external factors. People are afraid to talk about it because it’s something we don’t actually fully comprehend. This is because it scares people to admit they don’t know something. We need to find out if being a homosexual is something we are born with, or is it something we learn over time. Review of the Research There have been many research studiesRead MoreHomosexuality : Nature And Nature871 Words   |  4 PagesHomosexuality: Nature or nurture By: Clifnie francois Advance Placement Psychology Mr. Cuetara June 4 2015 Abstract The nature and nature of homosexuality is heavily debated. Some people believe that homosexuality is biologically determined and others believe it’s base on ones environment. This topic can be argue to be base on both nature and nurture. Studies conducted in the past decades support both the biological and environmentalRead MoreDifferences Between Homosexuality and Homosexual Behavior Essay921 Words   |  4 PagesHomosexuality (the tendency to be more sexually attracted to the same sex) is often confused with homosexual behavior (acting on homosexuality by engaging in homosexual acts), but the two are distinctly different. Even though homosexual behavior, especially in more recent years, has become an acceptable standard in our society it is a voluntary act and a sin, but the church has the ongoing responsibility and God-given call to love our neighbors, regardless of their sin because we too are all sinners

The American Dream Of African Americans - 1400 Words

What is the American Dream? To many people across the globe, the United States of America appears to be a place where one can be proud of. America the land where dreams come true and there is always a chance for any person to succeed. People who are not from the United States have been painted a beautiful picture of what life in our country is like. Not only do they think that there is a special place in American Dream of African American soldiers after WWI American Dream of African American soldiers after WWI ;During World War I many things changed, lives were destroyed ;dreams shattered, and many soldiersà ¢Ã¢â€š ¬Ã¢â€ž ¢ who went to war came back ... America for them and the perfect career for each individual, but unfortunately this is not always true. The American dream is not necessarily to get rich quick, it is more along the lines of a hard worker having an opportunity to be financially stable and to live a pleasant life. The dream is that their sons and daughters will not ha ve to suffer the same things that they did. Their children will be better off in the long run because African-American Entrepreneurship In a comparative light there seems to be significant problems, or obstacles, for African-American entrepreneurs. These problems are categorized by environmental factors, opportunity factors, and issues related to capital. The ... of their hard work. Why hasn’t the African American community been able to reach the American dream In America everyone is guaranteed the opportunityShow MoreRelatedAfrican Americans And The American Dream1355 Words   |  6 Pagespopular television series of the time. The â€Å"American Dream† was becoming a reality for all, or so it seemed. Unfortunately, life for one portion of the population of the United States was less than desirable. Although they received full citizenship and all its benefits with the passing of the 13th, 14th and 15th amendments, African Americans led a life that was subpar to that of their white counterparts. Their American reality tainted their American dream. When there is a denial of freedom, thoseRead MoreAfrican Americans And The American Dream1935 Words   |  8 PagesIntro: The American Dream attracts many people from all over the world, people have an image that living in America grants them the life of their dreams, but does living in america really grant people the perfect life? The Case For Reparations by Coates explains how African Americans have struggled in the past with racism and discrimination. He goes on to talk about their lives during slavery and post slavery, and how African Americans are unemployed and undereducated. Aja ET AL.’s essay From ARead MoreAfrican Americans And The American Dream1793 Words   |  8 PagesEven though the optimal American Dream doesn’t promise that all citizens will achieve personal success, it offers equality and fortunes for them to pursue dreams through hard work. However, during the Industri al Age, the American Dream didn’t apply to the lower class. Most immigrants from southern and eastern Europe arrived in the United States to escape religious persecution and poverty in their home countries and also seek new opportunities. But, they realized the brutal reality after their arrivalRead MoreAfrican American Dream1039 Words   |  5 PagesThe American dream is an elusive idea for many Americans; it allows access but does not provide equal opportunity to achieve it for every American citizen and varies wildly throughout different social classes in America. Inequality plagues society throughout these social classes, providing or denying certain opportunities throughout them. Social classes all throughout America are denied or provided with different opportunities than one another, making certain social classes, such as immigrants Read MoreThe Dreams Of African Americans1352 Words   |  6 Pagesup with a dream to become better or have more in life. Not all dreams become reality. It takes a lot of hard work and dedication to make a dream come true. In the early 1950’s, it was extremely hard for an African American to have their dreams come true. A poem by Langston Hughes entitled â€Å"Harlem† describes the dreams of African Americans during this time period. Lorraine Hansberry wrote â€Å"A Raisin in the Sun† based off of this poem and it further depicts the struggles African Americans went throughRead More Historical Account of African-Americans Seeking the American Dream1804 Words   |  8 PagesHistorical Account of African-Americans Seeking the American Dream The American Dream began as a vision for the men who framed the Declaration of Independence and the Constitution of the United States of America. These two documents provided the foundation upon which the American Dream was built. The reality of the American Dream translated into a nightmare for the African-Americans who had to overcome slavery in order to achieve the ideal that all men are created equally. Their dream did not becomeRead MoreMaya Angelous African American Dream2503 Words   |  11 Pagesï » ¿Maya Angelou and her African American Dream Maya Angelou is one of the most distinguished African American writers of the twentieth century. Writing is not her only forte she is a poet, director, composer, lyricist, dancer, singer, journalist, teacher, and lecturer (Angelou and Tate, 3). Angelou’s American Dream is articulated throughout her five part autobiographical novels; I Know Why the Caged Bird Sings, Gather Together in my Name, Singin’ and Swingin’ and Getting’ Merry Like ChristmasRead MoreAfrican Americans : The American Dream Game Cartoon By David Horsey Essay1687 Words   |  7 PagesThe United States is famous for its American dream, which ensures equal opportunity for all, but African Americans experience a more diluted form of the dream due to their innate reductions in socioeconomic mobility.   African Americans differ from White Americans physiologically only in skin pigmentation;   however, as depicted in The American Dream Game cartoon by David Horsey, a political commenta tor and cartoonist with extensive experience in social and political issues, various race-induced obstaclesRead MoreAchievement of the American Dream of an African American Family in The Cosby Show1801 Words   |  7 Pagesoverarching achievement of the American dream through an African American family. According to Marvin Riggs’s 1992 documentary Color Adjustment there were two types of images of African Americans in the media. On one hand, the news showed the social and racial tensions that enveloped the post-civil rights era. On the other hand, primetime television depicted social harmony among the races–an image that most Americans understood as inaccurate. In the 1980s, most African Americans lived below the povertyRead MoreAfrican Americans Must Work to Achieve the American Dream Essay1438 Words   |  6 Pagesappears to be a place where one can be proud of. America the land where dreams come true and there is always a chance for any person to succeed. People who are not from the United States have been painted a beautiful picture of what life in our country is like. Not only do they think that there is a special place in America for them and the perfect career for each individual, but unfortunately this is not always true. The American dream is not necessarily to get rich quick, it is more along the lines of

Project Management for Willowbrook School -myassignmenthelp.com

Question: Discuss about theProject Management for Willowbrook School. Answer: Strategic planning for development of information system within the Willowbrook School is defined as a procedure that helps in creating a portfolio that is basically dependent on the utilization of information system for achieving the organizational goals as well as objectives. Strategic planning is generally done in organizations for ensuring that the information system is helpful in accomplishing the goals and also helps in gaining competitive advantage. The strategic planning is helpful in establishing proper realistic goals and objectives related with mission and vision of the organization. It generally helps in providing a base with which the progress can be measured easily. The Willowbrook School can easily manage the increased enrollments as well as other operation of the school quite properly after the development of information system. Preliminary investigation is required to be done before the development of the information system and it is considered as one of the first step in the system development project. It is defined as one of the way with which the requests of the users are handled for enhancing as well as improving the operation of the organization. The system investigation generally includes the following: Understanding the problem: It is quite important to understand the problem of the organization so that significance of current system can be identified for making modifications within the existing operation. Defining scope and constraints: The scope as well as constraints of the project must be defined in order provide clear idea about the project. Performing fact finding: This technique must be performed for collecting proper information with the help of the new information system in the school. Analyzing cost, benefit as well as usability: It is quite important to analyze the data of the project in order to estimate the cost, benefit as well as usability of the system properly. Evaluating feasibility: The feasibility study of the information system is very much important for ensuring that the project can be easily handled by the users. Providing recommendations: Proper recommendation must be provided in order to estimate the time as well as cost of project development. Conducting fact-finding The lists of people who are interviewed are provided below: Director (Victoria Owens) Principal (Kathy Gillard) Vice Principal (Susan brown) Administrative assistant (Michelle Madrid) Full time teachers Part time teachers Financial committee Various fact finding techniques are as follows: Research: this fact finding technique is utilized for examining the problem that is previously solved by other sources. Questionnaires: This fact finding technique is utilized for collecting information from large number of users of the Willowbrook School. Interviews: Interview is one of the techniques that is utilized for collecting information from face to face interviews. The interview is utilized for finding, verifying as well as clarifying requirements for developing information system. Prototyping: This fact-finding technique helps in collecting the various requirements facts of the system. Affect on the information system by internal and external system The external factors that affect the information system development include social, political, economical as well as technological whereas the internal factors like funding, investment opportunities,, physical resource, presence of resources as well as facilities affect the development of the information system It is identified that internal factor affect the development of information system more in comparison to external factors because if Willowbrook School does not arrange the equipments, funding, resources properly then the implementation of the information system will not be possible. In order to implement the information system it is very much significant to organize the funding as well as resources for the project properly for making it successful. List of recommendations The lists of recommendations that are quite important for development of the information system for the Willowbrook School are as follows: Proper security System: Proper security must be provided so that sensitive data should not be misused. Software license: Proper software licensing is present so that all the applications related with the information system must run on the system. Technical support: Proper technical equipment as well as support must be present in order to develop the information system for the Willowbrook School. Bibliography Alston, P., Knuckey, S. (Eds.). (2016).The transformation of human rights fact-finding. Oxford University Press. Cassidy, A. (2016).A practical guide to information systems strategic planning. CRC press. Gordon, K., Pohl, J., Bouchard, M. (2014). Investment Treaty Law, Sustainable Development and Responsible Business Conduct: A Fact Finding Survey. Kalyva, A. E., Vagia, E. C., Konstandopoulos, A. G., Srinivasa, A. R., T-Raissi, A., Muradov, N., Kakosimos, K. E. (2017). Particle model investigation for the thermochemical steps of the sulfurammonia water splitting cycle.International Journal of Hydrogen Energy,42(6), 3621-3629. Wolf, C., Floyd, S. W. (2017). Strategic planning research: Toward a theory-driven agenda.Journal of Management,43(6), 1754-178

The Internet Essays - Cultural Globalization, Digital Technology

The Internet Abstract The Internet is a source of more information then most of us know. In this report I highlight some of my favorite things. Also, I highlight some of the things that we as users and buyers need to be cautious of before using. What is the Internet? What comes to a your mind when they think of the Internet? Well, I will tell you what used to come to my mind. When I thought of the Internet, I thought of x-rated Web pages and chat rooms. I envisioned a medium that was so full of disgusting and perverted pictures that parents needed a "cybersitter" to make sure that their children did not get into the Web pages that they were not supposed to. I thought this was the way it was because that is what I had heard about, but I'm a experimental type person and decided to investigate for myself what was really on the Internet. What I found surprised me greatly, for although there are a lot of things that a person would not want their children to see or read, a person has to intentionally search out these things to find them. When you compare the wealth of information you can retrieve off the Internet, it is worth the effort that it takes to make it where children can work on the computer without fear of them being exposed t! o something they should not. One way to make it safer for your children and teens is done when you origianly sign up with your Internet provider. What you do is turn on teen access only, or children acess only, but since nothing is foolproof, keep the computer in a open spot where the you can always see what is going on, for supervision is always the best solution. What does the Internet do? That is a concise question with a broad answer. The facts show that the Internet does nothing. We travel through it to get to our destination ,but we do not use it as itself. It is a tool in our human communications capability. In my research the article compared the Internet to the telephone system, and said that it was similar to our Interstate highway System. The Internet extends the reach of people so that ideas and services can be exchanged, but this does not happen by itself. The Internet is actually a global network of networks. Millions of computers are able to share information with each other using the telephone lines. In fact, the Internet links at least 3 million computers at any one time, and that does not count the people logging on just to surf the net. It only counts the institutions providing some type of Internet service, or information sharing programs. How did the Internet begin? I thought this was interesting. The Internet began like most things in our society, that is to say that it was started by the government. The Internet started out as a experimental military network in the 60's. It then expanded to other governmental agencies and then to higher education. Now the Internet is well known all over the world, for just about anywhere you go, people know what the Internet is. Not everyone knows what to do with the Internet, but most know what it is. Now, unlike a few years ago, the Internet is accessible to just about anyone with a computer. The individual needs only a modem, but they also needs internet access to be connected. At this point it would be good to distinguish between Internet providers and commercial services providing Internet access. As I mentioned before the Internet started with the government and spread to education. These two groups comprised the bulk of the Internet until the late 1980's when companies began linking to the Internet. So a University or Government agency that provides internet access to their students and employees are providing what is considered full Internet access. They do not pay for their Internet access it is part of their studies and employment. On the other hand, the average Joe can get hooked online through a commercial service such as America online, prodigy, and other large communications company such as AT&T and GTE. These companies provide Internet access that is much mo! re user friendly, and was designed with the consumer in mind. One thing I forgot to mention, is that before you can be connected to an online service

The Existence of Audit Expectation Gap Essays

The Existence of Audit Expectation Gap Essays The Existence of Audit Expectation Gap Essay The Existence of Audit Expectation Gap Essay The study investigates the existence of audit expectation gap in relation to society’s unreasonable expectations out of auditing in Bangladesh. This also identified the effects of auditing knowledge on the gap. Among all the classes of our society the accounting graduates are expected to have more knowledge on auditing, who represented 60% proxy of the users.For the purpose of the study, the four groups who are chosen as sample users are: (1) General investors (naive) (2) Students not completing any audit course (3) Students completing two (2) courses (Audits III) (IV) Articled students either level I or level II. The questionnaire comprised of two parts, were sent regarding three aspects: audit liability, audit reliability and materiality of audit opinion. It is found that the respondent who are closer to auditing concepts expect reasonably out of the auditors than the others. The knowledge in the respective fields affected the expectations both positi vely and negatively.Keywords: Expectation gap; audit liability; audit reliability; materiality of audit opinion; audit knowledge. Introduction: â€Å"Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria: Auditing should be done by a competent and independent third person† (Arens and Loebbecke 1988). The auditor in an audit opinion, certifies that the financial statements represent a true and fair view and are prepared in accordance with GAAP (Generally Accepted Accounting Principle) followed by the industry.The collapse of Lehman Brothers, an American bank with $691 billion in 15th September of 2008 along with subsequent bankruptcy of Washington Mutual Bank [$327. 9 billion] in September 26, 2008; General Motor [$91 billion] and CIT Group [$71 billion] in 2009 put the auditing profession and auditing itself into a severe challenge. Auditors’ pru dent person concept or underperformance of the auditors and society’s over expectation individually or simultaneously result into audit expectation gap. Objectives of the Study Regarding Perpetual Expectation Gap: Expectation Gap was termed by Liggio in 1974 for the first time.Since then it is the significant differences regarding perceived materiality level between auditors and users of financial statements. The AICPA acknowledged the fact that -‘after considerable study of available evidence’ that ‘such a gap does exist’ (Cohen commission Report, AICPA 1978). From the subsequent definition provided by Arrington et al (1983), Monroe and Woodcliff 1993, the two major component was identified by Porter (1983 and 1993): (i)’reasonableness gap’ and (ii)’performance gap’.Reasonableness gap is the difference between what the society does expect the auditors to achieve and what they can reasonably expect to accomplish. Thus poin t of unreasonable expectation comes. Performance gap is the difference between the responsibilities society reasonably expects out of audit and auditors’ performance. These gap widens as the role of audit increases. Now this study proceeds to answer the questions- who are the users feeling their expectations are not met and are those expectations reasonable in Bangladesh perspective? The study further tended to discover the impact of audit knowledge in reducing or increasing the gap.It is evident that more knowledgeable the users the closer gap. Reasonably naive investors are expected to seek more from audit report. Literature Review: From the birth of expectation gap, several studies have been conducted by the concerned specialists around the world. The findings were also centered to perpetual expectation gap however this was wider in some cases. In 1977, Baron et al investigated the differences in perceptions between auditors users of financial statement regarding auditorà ¢â‚¬â„¢s fraud detection duties revealed significant differences.In 1988, low et al conducted a study on audit expectation gap found difference in the area of fraud prevention, guaranteeing the accuracy of the financial statements, effective use of government funds management efficiency. In1992 1993, Humphery et al conducted a study regarding auditors’ role through a series of unstructured interviews, questionnaires mini case studies revealed insignificant differences audit functions but significant differences in regard to role of auditors.In June 2004, Javed Siddiqui Taslima Nasreen conducted a study â€Å"Audit expectation gap in Bangladesh: Perceptual differences between Accounting professionals students† and found a significant audit expectation gap. (Journal of Business Studies, University of Dhaka) In December 2004 the above specialist along with Al-amin conducted another study named â€Å"The Presence of a Reasonableness Gap? Students’ Perceptio ns Regarding Audit and the Role of Audit Education in Bangladesh† (Journal of Business Studies,Vol. xxv, No. 2, December2004) and concluded somehow differently like –Knowledgeable students expected more unreasonably out of auditing.Methodology of the study: For the purpose of the study, the questionnaire method was applied . The questionnaire method despite its inherent shortcomings chosen appropriate for this study. Here four groups were selected. 20 questionnaires were sent to investors who are in general naive. Similar questionnaires were sent to 10 professionals who are under knowledge or Application level, to 10 students of Dept. of Accounting Information Systems (AIS), University of Dhaka (DU) who have just completed two Audit courses and another 10 questionnaires were sent to students who have no idea under same discipline.The issue of perceptions regarding audit is about measuring attitudes. For the purpose of this study, the seven-point Likert scale was used. P rior studies have used the Likert scale for measuring the audit expectation gap in different countries (for example Schelluch 1996; Best et al 2001 etc. ) The response scale used for this study was- 1. Strongly agree 2. Moderately agree 3. Slightly agree 4. No opinion 5. Slightly disagree 6. Moderately disagree 7. Strongly disagree Strongly agree Strongly disagree 1. An auditor is a watchdog, not a bloodhound. 1234567 2.Auditor is responsible for audit failure, not for audit risk. 1234567 3. Auditor is responsible for detecting all fraud. 1234567 4. Auditing exists only because of legal binding. 1234567 5. The auditor is responsible for soundness in internal control1234567 6. The auditor is liable for maintaining accounting records. 1234567 7. The auditor is unbiased and objective. 1234567 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 1234567 9. The audit report provides assurance about the entity’s future performance. 234567 10. The auditor agrees with the accounting policies of the entity. 1234567 Analysis and Findings: Survey Analysis: Assessment Point-1: â€Å"The auditor is a watchdog, not a bloodhound† ‘Watchdog means a person or a group of people whose job is to check that companies are not doing anything illegal or ignoring people’s rights’ (www. oup. com) Bloodhound means person or group of people who find any inconsistency regarding the concerned areas. The BSAs contain objectives, requirements application and other explanatory material that are designed to support the auditor in obtaining reasonable assurance.The BSAs require that the auditor exercise professional judgment and maintain professional skepticism throughout the planning and performance of the audit among other things: ? Identify and assess risks of material misstatement, whether due to fraud error, based on an understanding of the entity its environment, including the entity’s internal control. ?Obtain sufficient appropriate audit evidence about whether material misstatement exists, through designing and implementing appropriate responses to the assessed risks. From an opinion on the financial statements based on conclusions drawn from the audit evidence obtained. (BSA 200; Para-7) Therefore it is evident that this statement contributes to gap between auditors users of financial statement. Assessment Point-2: The Auditors are responsible for Audit failure, not for audit risk. Audit failure occurs when the auditor issues an erroneous audit opinion as the result of an underlying failure to comply with the requirements of generally accepted auditing standards (GAAS).Audit risk represents the risk that the auditor will conclude that the financial statements are fairly stated and an unqualified opinion can be issued when, in fact, they are materially misstated. Because auditors are able to gather evidence only on a test basis detecting well-concealed frauds can be ex tremely difficult, there is always some risk that the auditor will not uncover a uncover a material fraud even though the auditor complied with GAAS. (Arens Loebbecke) So, the statement affects audit expectations gap. Assessment Point-3: ‘The auditor is responsible for detecting all the fraud’.BSA 200, â€Å"Objective and General Principles Governing and Audit of Financial Statements,† clearly states the objectives of an audit- The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework. An audit conducted in accordance with BSAs is designed to provide reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error. (Paragraph 2, BSA 200)Assessment Point-4: â€Å"Audit exists only because of legal bindings†. Sect ion 210 of the Company Act, 1994 describes- ‘Every company shall, at each annual general meeting appoint an auditor or auditors to hold office from the conclusion of that meeting until the next annual general meeting and shall within seven days of the appointment, give intimation thereof to every auditor so appointed: Provided that, no person can be appointed auditor of any company unless his written consent has been obtained prior to such appointment or re-appointment. ’ The section seeks for statutory audit that must be complied.A twenty four (24) years study of Wanda A. Wallace on â€Å"The economic role of the Audit in free regulated market: A look back A look forward†, revealed that beyond legal requirement, the audit is very much significant. She clarified her argument from three (3) points of view- i) Stewardship hypothesis or Agency theory ii) Information Hypothesis iii) Insurance Hypothesis. Still 77% of the companies audit their financial statements. So it is expected to audit financial statements beyond legal bindings. Assessment Point-5: ‘The auditor is responsible for soundness in internal control structure of the entity. â€Å"Internal control system† means all the policies and procedures (internal controls) adopted by the management of an entity to assist in achieving management’s objective of ensuring, as far as practicable, the orderly and efficient conduct of its business, including adherence to management policies, the safeguarding of asset , the prevention and detection of fraud and error ,the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information (BSA 400). However, during the course of the audit, the auditor has to assess the entity’s internal control system in order to identify audit risk.Assessment Point-6: ‘The auditor is liable for maintaining accounting records. ’ It has been made clear that it is not the responsi bility of the auditor to prepare or to maintain the clients’ accounts. The audit report is also required to contain a paragraph specifying the responsibilities of the auditors-The report should include a statement that the financial statements are the responsibility of the entity’s management and a statement that the responsibility of the auditor is to express an opinion on the financial statements based on the audit (BSA700).Therefore, it affects the expectation gap as from naive point of view the statement seems accurate. Assessment Point-7: ‘The auditor is unbiased and objective. ’ Paragraph 1. 1 of the Code of Professional Ethics (2001) states – A professional accountant should be fair and should not allow prejudice or bias, conflict of interest or influence of others to override objectivity. Therefore, a society should reasonably expect the auditor to be unbiased objectivity. Assessment Point-8: ‘Auditor should provide absolute assurance about the material misstatement in financial statements. The primary objective of audit is to draw a conclusion on the fairness of the Financial Statements. The secondary objective is to detect errors and frauds. (BSA 200) The objective of an audit of financial statements is to enable the auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The form the audit conclusion takes is that auditors state whether the financial statement give a true and fair view. This is an expression of reasonable assurance. ICAB Manual) BSA 200, specifying the objectives of audit clearly mentions that the auditors only provide reasonable assurance and not absolute assurance regarding the absence of material misstatements. Assessment point 9: ‘The audit report provides assurance about the entity’s future performance. ’ When the auditors express an opinion, they only g uarantee the absence of material misstatements and the conformance with accepted accounting practices. However, this is not an assurance regarding the future or current performance of the entity.As stated in BSA 200 Although the auditor’s opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity. Assessment point 10: ‘The auditor agrees with the accounting policies of the entity. ’ As auditors provide opinion regarding true and fair representation of financial statements and therefore issue four types of audit report-(i) Standard unqualified Audit Report (ii) unqualified Audit Report (iii)Adverse Audit Report and (iv) No Report.In first and second cases the auditors agree with the accounting policies of the entity. Assessment point-11: ‘What do you expect from a udit report? ’ Naive (general) investors expect:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Professional under level i and level ii expect :†¦. Findings of the study: Table-1: Responses of naive (general) investors. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog, not a bloodhound. 7. 002. 724. 28 2. Auditor is responsible for audit failure, not for audit risk. 7. 004. 442. 56 3. Auditor is responsible for detecting all fraud. . 004. 122. 88 4. Auditing exists only because of legal binding. 7. 006. 030. 97 5. The auditor is responsible for soundness in internal control7. 005. 361. 64 6. The auditor is liable for maintaining accounting records. 7. 005. 571. 43 7. The auditor is unbiased and objective. 7. 005. 681. 32 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 005. 231. 77 9. The audit report provides assurance about the entity’s future performance. 7. 006. 800. 20 10.The auditor agrees with the accounting policies of the entity. 7. 004. 392. 61 The table shows significant difference in the assessment point no: 1, 2,3,10. It reveals that naive investors seek or do believe auditor makes way for their decisions, i ,e; the general investors rely much on the auditors’ decision not critically analyzing the opinion but from a naive point of view. Table 2: Responses of Students not completing any audit course. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 004. 092. 91 2.Auditor is responsible for audit failure, not for audit risk. 7. 003. 193. 81 3. Auditor is responsible for detecting all fraud. 7. 004. 922. 08 4. Auditing exists only because of legal binding. 7. 003. 773. 33 5. The auditor is responsible for soundness in internal control7. 005. 661. 44 6. The auditor is liable for maintaining accounting records. 7. 006. 570. 43 7. The auditor is unbiased and objective. 7. 003. 923. 08 8. Auditor should provide absolute assurance about the material misstatements in financial statements. . 002. 414. 59 9. The audit report provides assurance about the entity’s future performance. 7. 004. 492. 51 10. The auditor agrees with the accounting policies of the entity. 7. 004. 042. 96 The table shows that statistically significant differences exist from the view point of students having no audit idea in terms of the assessment point no: 2,3,4,8. It indicates that they expect unreasonably from the auditors regarding their responsibilities of detecting and preventing all frauds and also auditors’ agreement with the entity’s accounting policies.Table 3: Responses of Students completing two (2) courses (Audits III). Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 005. 641. 36 2. Auditor is responsible for audit failure, not for audit risk. 7. 004. 982. 02 3. Auditor is responsible for detecting all fraud. 7. 003. 873. 13 4 . Auditing exists only because of legal binding. 7. 005. 111. 89 5. The auditor is responsible for soundness in internal control7. 004. 892. 11 6. The auditor is liable for maintaining accounting records. . 006. 010. 99 7. The auditor is unbiased and objective. 7. 004. 922. 08 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 004. 592. 41 9. The audit report provides assurance about the entity’s future performance. 7. 002. 594. 41 10. The auditor agrees with the accounting policies of the entity. 7. 005. 581. 42 Table 3 presents the study results out of students who completed two audit courses. Significant gap was found in the point that audit report provides prediction of future performances of any entity.Again in detecting and preventing all fraud of any entity. In respect of some of the six audit threats, the auditors’ objectivity and neutrality was questioned resulting in some expectation gap. Table 4: Respons es of Articled students either level I or level II. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 006. 810. 19 2. Auditor is responsible for audit failure, not for audit risk. 7. 006. 800. 20 3. Auditor is responsible for detecting all fraud. 7. 002. 024. 98 4. Auditing exists only because of legal binding. . 005. 241. 76 5. The auditor is responsible for soundness in internal control7. 005. 911. 09 6. The auditor is liable for maintaining accounting records. 7. 000. 896. 11 7. The auditor is unbiased and objective. 7. 006. 870. 13 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 001. 315. 69 9. The audit report provides assurance about the entity’s future performance. 7. 004. 812. 19 10. The auditor agrees with the accounting policies of the entity. 7. 002. 114. 89The table shows the survey results from professional students who are from level I and level II of prof essional accountancy. Here the respondents were in line to set a expectation ceiling. Table -5: Showing the deviations between four respondent groups. Assessment pointsDeviation Table-1Deviation Table-2Deviation Table-3Deviation Table-4 1. An auditor is a watchdog not a bloodhound. 4. 282. 911. 360. 19 2. Auditor is responsible for audit failure, not for audit risk. 2. 563. 812. 020. 20 3. Auditor is responsible for detecting all fraud. 2. 882. 083. 134. 98 4. Auditing exists only because of legal binding. . 973. 331. 891. 76 5. The auditor is responsible for soundness in internal control1. 641. 442. 111. 09 6. The auditor is liable for maintaining accounting records. 1. 430. 430. 996. 11 7. The auditor is unbiased and objective. 1. 323. 082. 080. 13 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 1. 774. 592. 415. 69 9. The audit report provides assurance about the entity’s future performance. 0. 202. 514. 412. 19 10. Th e auditor agrees with the accounting policies of the entity. 2. 612. 961. 424. 89We the group ‘CRYSTAL HEART’ conducted this study to address whether the perpetual audit expectation gap between the auditors and the users of financial statements is reasonable and how audit knowledge provided by Dept. of Accounting and Information Systems of University of Dhaka affected this gap. The study were mainly concentrated on identifying audit expectation gap in the areas of audit liability of the auditors, audit reliability from the viewpoint of naive (general) investors, students who have no audit knowledge or have taken at least two audit courses and professionals and materiality of audit report to them.The study revealed the presence of audit expectation gap in Bangladesh. In the area of auditors’ responsibilities the naive (general) investors putting the audit knowledge less students second in row expected much more i,e; unreasonably out of the auditors. The profession als’ responses indicated their responsibilities were defined in different standards. Another area of this study regarding audit reliability showed a wide gap from each of the four (4) respondent groups. As the auditors work on sampling base, and audit risk is subject to well-organized fraud from the past if the management.Also self-interest threat, review threats are still considerable, the gap in the sense of reliability comprised of a big portion. The other sector of the survey- audit report’s materiality revealed that the decision makers out of the society did not depend much on audit report i,e; the majority portion lacks analysis ability who constitute the expectation floor much away from the ceiling set by the audit assurance providers. Although almost significant portion of respondent considered audit report’s materiality contributing to widen the gap.We also found knowledge on auditing helps in some regard but not to the extent that professionals conside red. Conclusion: The study attempted on addressing audit expectation gap in Bangladesh. Further, it assessed whether and how much knowledge on the concerned field affects this gap. The students of University of Dhaka under Dept. of Accounting Information Systems and students under ICAB were proxied on behalf of the users, on the presumption that they are most knowledgeable among the society.The findings of the study reveals the existence of expectation gap, some how it is wider in some aspects and predict a much more gap in terms of the people of the society. It also indicated that so far the students go away from their courses they merge gradually with the general people that predict future expectation gap to be wider. So, future studies should concentrate on clarifying the riskiness of audit by identifying clear sectors of audit expectation gap.

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