Tuesday, December 31, 2019

Essay about The Metamorphosis Use of Comedy and Irony

centerbTo what extent did Kafka use comedy/irony to develop his tragic, cynical view of society and family?/b/centerbrbrGregor Samsa, a young traveling salesman who lives with and financially supports his parents and younger sister, Grete, wakes up one morning to find himself changed in his bed into a monstrous vermin or insect. At first, to my surprise, he is preoccupied with practical, everyday concerns: How to get out of bed and walk with his numerous legs? Can he still make it to the office on time? brbrMost persons would be devastated to find themselves in such a position as Gregor, but he did not seem to care much about himself, but only about his obligations, instead of panicking, he starts cursing his job : If I†¦show more content†¦Gregors family might not change overnight or change their behavior towards Gregor and his new form but definitely as time goes by, they slowly become strangers to him. at that moment a lightly flung object hit the floor right near him and rolled in front of him. It was an apple; a second one came flying right after it; Gregor stopped dead with fear; further running was useless, for his father was determined to bombard him..brbrNow in this scene, Gregor scurries out into the living room and his father starts throwing apples at him to chase him away. This is all because Gregors breakout from his room made his mother faint. So a giant beetle is seeking refuge on his little legs from his own father who is bombarding him with fruit. This must be the most tragic part of the book.brbrDesperation must have taken Gregors father, for what father would bombard his own son? This is the moment when the family starts to rebel against Gregor. They are sick of caring for him and they are afraid. The tragic thing is not the fact that the ammunition is apples, but that one apple got embedded in Gregors back and created a wound that could not be healed. The apple started to rot and got infected. Gregor slowly began to waste away. This one apple would be Gregors death in the end. The apple represents the apple in the garden of Eden. The difference is that Eve is offered the apple, with Gregor, the apple is thrown at him.Show MoreRelatedEssay on The Metamorphosis: Use Of Comedy And Irony947 Words   |  4 Pages To what extent did Kafka use comedy/irony to develop his tragic, cynical view of society and family?Gregor Samsa, a young traveling salesman who lives with and financially supports his parents and younger sister, Grete, wakes up one morning to find quot;himself changed in his bed into a monstrous verminquot; or insect. At first, to my surprise, he is preoccupied with practical, everyday concerns: How to get out of bed and walk with his numerous legs? Can he still make it to the office on timeRead MoreThe Metemorphosis Essay1402 Words   |  6 PagesThe Metamorphosis The Metamorphosis is a novel written by Kafka Franz and published in 1915. The story is about a travelling sales man by the name Samsa Gregor who wakes up to find himself transformed into an insect. The main characters include Gregor Samsa, Grete Samsa, Mr. Samsa, Mrs. Samsa and Samsa. The theme of change is conspicuous on the novel when Gregor Samsa wakes up to find himself transformed into an insect. The theme of economic effects on human relationships is also evident when weRead MoreRole of Humour in Franz Kafka ´s The Metamorphosis, The Trail, and Ameria2643 Words   |  11 PagesEssay Role of Humour in Franz Kafka’s ‘The Metamorphosis’, ‘ The Trial’ and ‘Amerika’ â€Å"Humour is the tendency of particular cognitive experiences to provoke laughter and provide amusement.† The term Humour has been derived from the Greek language, which teaches that humour is the balance of fluids in the human body. Humour is savoured by different taste-buds like: Anecdotal, Blue, Dark/Gallows/Morbid, Epigrammatic, Hyperbolic, Ironic, Satirical, Satirical, Situational and Slapstick. Franz KafkaRead MoreComedy and Tragedy in Kafkas The Metamorphosis2608 Words   |  11 Pagesc The subtle yet powerful combination of comedy and tragedy in Franz Kafka’s The Metamorphosis was not an accident. Kafka combined these genres in order to convey the mixture of emotions that accurately mirrors the cruelty of life. The main character, Gregor Samsa, is used to illustrate the betrayal that can exist in a family unit as well as a place of employment. Together, Kafka is making a strong commentary on life in order to express his own feelings of desolation and cynicism regarding societyRead MoreAbsurdity Between Kafka and Camus4307 Words   |  18 PagesThis paper seeks to compare and contrast the philosophical views of two great philosophers, namely Albert Camus and Franz Kafka. The works involved in this argument are Kafkas The Metamorphosis and Camus The Outsider. The chief concern of both writers is to find a kind of solution to the predicament of modern man and his conflict with machines and scientific theories. Death, freedom, truth and identity are themes to be studies here in the sense of absurdity.    Kafka was born in Prague in 1883.Read MoreEssay on Snow White2913 Words   |  12 Pagesgratification. However, is there more to this story in terms of emotion and moral conflicts than Walt Disney was prepared to admit? Previous to this time ?Cartoon characters? were given simple slapstick roles play involving gag after gag to generate comedy and entertainment. Disney broke the boundaries; first by creating a character that people cared about, the world famous Mickey Mouse. But early on in his career he saw the greater potential of animated characters, and so Snow White was born. It wasRead MoreWilliam Shakespeare s Tragicomedy The Tempest1935 Words   |  8 PagesLiterary texts rarely stand alone, frequently including elements from other influences. William Shakespeare’s tragicomedy The Tempest (c:1611) is a play that uses intertextuality to enhance ideas about natural order. Banished to an island, Prospero, the rightful Duke of Milan, conjures up a tempest that brings him his usurping brother, Antonio in an attempt to restore his Dukedom. The play’s amalgamation of tragicomedy and the pastoral genre allows Shakespeare to warn his audience about unbalanceRead MoreEssay on A Midsumme r Nights Dream: Critical Analysis3103 Words   |  13 Pagesromantic of Shakespeares comedies. The themes of the play are dreams and reality, love and magic. This extraordinary play is a play-with-in-a-play, which master writers only write successfully. Shakespeare proves here to be a master writer. Critics find it a task to explain the intricateness of the play, audiences find it very pleasing to read and watch. quot;A Midsummer Nights Dreamquot; is a comedy combining elements of love, fairies, magic, and dreams. This play is a comedy about five couples whoRead More A.M.Holmes Music For Torching, Seth MacFarlanes Family Guy, and Tony Kushners Angels in America1948 Words   |  8 Pagesidentities of the past. References to primarily American popular culture and literature create a discourse investigating the merits of our nation’s development. Each text employs comedy at Sigmund Freud’s tendentious level of jest to challenge personal and social reticence without appe aring antagonistic to any specific group. The use of intertexuality condenses the length of the works and lends to the humor of the subject matter by alluding to already familiar people, places, and events in American cultureRead MoreLanguage : Tool Of Empowerment Essay2280 Words   |  10 Pageshumanity. The method of what and how we communicate in writing or speech can have profound impacts on the receiver. At its best, language is not only limited to communicating our deepest emotions but to also convey abstract concepts. Nonetheless, the use of language can contain deeper implications and may often be intentionally or unintentionally ambiguous. Words with positive connotations may conjure up feelings associated with joy, inspiration or even empowerment. On the other hand, words that convey

Monday, December 23, 2019

Persuasive Essay On Bullying - 1203 Words

â€Å"Early one morning in 2013, this fourteen-year-old from Indiana purposely hanged herself from a tree in front of her school bus stop so that her tormentors would see her lifeless swinging corpse. She had allegedly been repeatedly mocked as a ‘slut’ and a ‘whore,’ as well as enduring relentless teasing over the fact that her father had been jailed for hitting her† (Goad). Bullying has been a major problem in our society. The power of bullying can ruin someone’s life. Nothing good can ever come from bullying no matter how it happens. Bullying has been around for a long time, and it must come to an end. Bullying should be stopped because of the terrible and heartbreaking outcomes. To begin, the power of bullying is disgraceful land will†¦show more content†¦Another type of bullying is called verbal bullying. Verbal bullying occurs when someone is repeatedly harming another person by name calling or yelling at him. Education Developme nt Center notes, â€Å"Verbal bullying occurs when someone is being yelled at or being called names repeatedly† (Education). The third type of bullying is called social bullying. Social bullying occurs when rumors are spread about someone. Education Development Center explains, â€Å"Social bullying occurs when someone is being bullied by rumors spread about them†. The final type of bullying is cyber bullying. Cyber bullying occurs when someone is bullied by hurtful text messages such as name calling, just like verbal bullying, but its via internet on a digital device. Education Development Center mentions, â€Å"Verbal bullying occurs when someone is being bullied through text messages via internet on a digital device† (Education). Education Development Center also expresses, â€Å"Cyber bullying tends to increase other than any other type of bullying as social media becomes more wide spread in in the social culture of children and teens† (Education). Mo ving forward in this argument, bullying is caused by many reasons. Some reasons would be jealousy, racism, popularity, disability. etc. Jealousy is a cause of bullying. Someone can be bullied because he is jealous of someone because they are different or better thanShow MoreRelatedBullying Persuasive Essay730 Words   |  3 PagesBullying is a problem that happens in almost every single school and it can have many different reasons and ways. Bullying can happen online or at schools. It is becoming a big problem because it is worldwide and it is not good for kids to get bullied. Kids can become depressed when they are being bullied. Also they can have mental health problems later on. It already has a lot of attention but it needs more so it can be stopped. Bullying needs a lot more attention because too many kids are beingRead MorePersuasive Essay On Bullying865 Words   |  4 PagesThis was said during a period of time where bullying was not as big of an issue as it currently is. Whether someone has been bullied, been a bully, or have seen bullying happen, it has come up in some way at a point in their life. Bullying has affected various generations of people in many ways, causing a lot of different problems throughout the world. Some of these may include mental and physical health issues which can also lead to suicide. Bullying must be stopped in order to improve our livesRead MoreBullying Persuasive Essay718 Words   |  3 Pagescommunities filled with individuals who are being affected by bullying from a range of young children to adults. According to the internet, bullying is the use of superior strength or influence to intimidate (someone), typically to force him or her to do what one wants. Therefore, bullying can affect everyone for those who are affected by the bullying, those who cause the bullying, and those who witness the bullying. In other words, bullying can have a crucial influence on mental health and in extremeRead MorePersuasive Essay on B ullying1241 Words   |  5 Pagesthey think about classes, friends, and books. They think about the minor struggles of drama and studying for next week’s big test. For them, school is just school. It’s something that has just become a part of life, not good or bad. For victims of bullying, school is a living nightmare. School is harassment, and pain, and a whole series of struggles too much for the normal person to comprehend. Schools have created this image of â€Å"normal† that many people strive to fit into. But when there is someoneRead MorePersuasive Essay On Bullying1259 Words   |  6 PagesThroughout my childhood, I was bullied. This bullying left physical and mental scars, as well as me lacking self-confidence. Whenever I attempted to defend myself or tell someone of the situation, it never worked. Either I would get bullied more by both students and teachers, or be ignored completely. This is when my father grew tired of me coming home sad and injure d, he consulted the school, but they suggested settling it out with the bully’s parents. This resulted in my father meeting the parentsRead MoreBullying Persuasive Essay1247 Words   |  5 Pagessame† - Thirteen Reasons Why. Over 3.2 million students are victims of bullying each year. Bullying is a serious offence and shouldn’t be taken lightly, students around the world should be aware of what bullying does and how it affects the other person. Seventeen percent of American students report bullying two to three times a month or more within a school semester. Bullying has been occurring for years and bullying in schools was one of the first manifestations. Kids go home every dayRead MorePersuasive Essay On Bullying1011 Words   |  5 PagesBullying, bullying has been around for a long time. Bullying has been in America since the country’s founding. Created from a competitive environment, bullying has remained a relevant issue throughout the years. Cyberbullying, has allowed the problem to expand, the thought to survive is an instinct and is common among all humans. Survival is associated with competition due to the large amount of species and limited resources on the planet. Since the dawn of time there has been a constant thoughtRead MorePersuasive Essay On Bullying834 Words   |  4 Pagesenvironment. Bullying effects millions of students in schools each year. This can lead to heartbreaking consequences to the victim and their families. Tyler Clementi, a freshman at Rutgers College, took his own life by jumping off the George Washington Bridge over the Hudson River in New York City, after two of his fellow classmen allegedly streamed live video on the internet of him and another fellow student, who was male, in a sexual encounter (Billiterri, â€Å"Preventing Bullying† 1015). ThisRead MorePersuasive Essay On Bullying1352 Words   |  6 Pagesgetting bullied, would you try to stop it, or would you ignore it and walk away? Bullying is a big problem, especially in the United States. There are active efforts to stop it, but many studies show that a simple intervention from a bystander can work wonders. In fact, a study done by Hawkins and Pepler from York University, along with Craig from Queen’s University, shows that a whopping 57% of interventions (in bullying situations) are effective. A few days ago, during my stay at the Avera-McKennanRead MorePersuasive Essay On Bullying716 Words   |  3 PagesBullying Among students The world changes, society changes, and so should school policies on Bullying change. Bullying to me is the most hurtful way of communicating between students, especially high school students. Bullying can cause students to commit suicide,depression and become antisocial, and rage to the point they shoot up a school. This is the most devastating thing a kid could ever go through. In just 2 weeks I have been to the office. 3-4 times to report some kind of bullying for example

Sunday, December 15, 2019

Implicit and Explicit Learning Two Different Systems Free Essays

string(174) " these experiments they concluded that, although many claims have being made for dissociations between learning systems, Perruchet Amorim regarded these as groundless\." Implicit and explicit learning: Two different systems? Implicit and explicit learning methods have been empirically tested over many years and the debate still goes on, are they connected to one another or are they two separate systems? This essay aims to evaluate studies on both sides and come to a conclusion based on current research. Implicit learning was first defined as, how one develops intuitive knowledge about the underlying structure of a complex stimulus environment, without a conscious effort (Reber, 1967). This in Lehman’s terms is essentially unconscious learning, meaning that certain things are learned without our brain being actively used to learn them. We will write a custom essay sample on Implicit and Explicit Learning: Two Different Systems? or any similar topic only for you Order Now Explicit learning on the other hand is defined by Mathers et al (1989) as being very similar to the conscious problem solving processes, this is because our brain attempts to form a mental representation of the task and searches memory for previous knowledge before testing mental models of task performance. Grant Berg (1948) showed just how clear implicit learning is when they created the Wisconsin card-sorting test (WCST). The participants had to categorize cards but were not told how to categorize them, but only if it was right or wrong. After a few tries the participants were able to successfully match the cards to the right categories however when asked why they could not explain why they matched the card to that category, showing that this learning was done implicitly and is hard to explain how they came to that conclusion. A clear example of explicit learning is when a child is learning their math timetables because they are consciously participating in a new learning exercise. Cleeremans Jimenez (2002) describes implicit-explicit learning as a continuum whereas Aizenstein et al (2004) suggests that different areas of the brain are active during different types of learning. As there are different types of learning, there are also different types of memory and learning and memory are inextricably linked with one another. Therefore neurologists and psychologists have argued that if there are 2 separate systems of memory then surely, as memory and learning are so closely interlinked, learning must also have a similar system (Kihlstrom, Dorfman Park, 2007). Grammar learning has being at the centre of the majority of research as the human brain deciphers grammar through both memory and learning. This was shown in Reber (1967) study or artificial grammar learning, where he presented participants with a string of artificial sentences that have been created by using a complex set of grammatical rules. Reber concluded that while all the sentences across both groups technically made no sense, participants identified that there was a set of grammatical rules behind the sentences. When the sentences changed and some were grammatically correct and some were not, participants knew that there was something wrong about the sentence however they could not explain what this was. This is because the participants were unconsciously learning the set of rules while reading the sentence. During different types of learning, different areas of the brain become active and have increased blood flow, this presents a solid platform for a multiple system view of learning in humans. This debate has been discussed in the context of memory as well as learning systems. Goschke (1998) provides evidence for this when he studied the implicit learning of motor sequences. Goschke discovered, through brain imaging, that different domain-specific areas of the brain became active during motor sequence learning, areas that suggest the different areas of the brain become active through one learning task. Consequently proposing the theory for independent learning systems. This theory was reinforced when Aizenstein (2004) used modern technology in the form of fMRI scans to measure regional brain activity during concurrent implicit and explicit sequence learning, this study found that brain activity was very similar in both types of learning. With the visual cortex and the striatum showing activity in both conditions, however the main difference between the conditions was direction of activation change in the visual cortex. In the implicit condition the visual particle had a negative ? indicating a reduced response related with the learning trials. The prefrontal cortex was also activated more in the explicit condition. Although Aizenstein found a difference in the regional brain activity, there was also an overlap in activity in the two conditions, replicating the findings of Willingham, Salidis Gabrieli (2002) and Schendan, Searl, Melrose Stern (2003). There has been evidence found in studies on amnesia patients that strongly suggests that implicit and explicit memory is two very distinct systems. Levy, Stark Squire (2004) discovered that, through a series of experiments on memory-impaired patients, implicit priming (the identification of an item is improved from an earlier encounter) is still intact in the patients. However new priming proves to be difficult for them. This is due to damage to the hippocampus and other related structures in the medial temporal lobe consequently amnesiacs find a task difficult if it depends on the linking of unrelated items. As there are many models of multiple learning systems that have being empirically tested over the years, this has become the most commonly accepted model of learning. This is also due to modern technology such as fMRI also reinforcing certain factors that suggest a multiple system view, as Aizenstein (2004) showed. Consequently not many researchers take it on themselves to go against the majority and opt to research a singular system view of learning. However, despite a small amount of valid research on this topic, there is still substantial evidence that prolongs this debate. Cleermans Jimenez (2002) present research that indicates the learning process is not two separate systems of implicit and explicit learning, but that it is a continuum. This continuum runs from weak learning, implicit learning, along to strong learning, explicit learning, therefore proposing learning not as two separate systems but as a single loop of learning. Perruchet Amorim (1992) ran a series of experiments on sequence learning and the effect of conscious knowledge on changes in performance. Through these experiments they concluded that, although many claims have being made for dissociations between learning systems, Perruchet Amorim regarded these as groundless. You read "Implicit and Explicit Learning: Two Different Systems?" in category "Essay examples" Meaning that although there might have been experiments created to thoroughly test the hypotheses, Perruchet Amorim argued that these tests failed to provide reliable empirical support for dissociation. Stanton Nosofsky (2007) also provided evidence against the multiple learning systems hypothesis. In this study, Stanton Nosofsky aimed to reverse the dissociations already established by Reber (1967) and Goshke (1998). He aimed to do this to demonstrate how the earlier studies failed to provide solid evidence for a dissociation, by reversing the dissociation Stanton Nosofsky showed just how invalid the previous results were. They concluded that a better research strategy would be to create more fully specified versions of both multiple and single system models of learning therefore being able to evaluate them more wholly. Another key point raised by Willingham Goedert-Eschmann (1999) is that despite learning being a multiple system, there is evidence for a single system connection. They provide evidence that connects the two systems by parallel learning. When a participant is explicitly learning a sequence, their implicit knowledge of the task is improving alongside explicit learning, consequently signifying a connection between the two systems. Willingham Goedert-Eschmann focused this research on the parallelism of the two structures as little research had been done on this theory because of the amount of researchers focusing their resources on the separability of the two systems. In evaluation, the literature reviewed in this essay has being quite compelling, with the majority of research on a multiple system view of learning it seems to be the most widely accepted theory despite no concluding evidence. As there has been a vast amount of research on a multiple system view, there is little on a single system view thus making it hard to evaluate both systems fairly. Despite this, using the literature I have discovered, a conclusion can be made that there is more evidence for a multiple system of learning. Especially in neurophysiology shown by Aizenstein’s (2004) results from the fMRI scans did show some slight differences in brain activity when different tasks were presented that required implicit and explicit knowledge/learning. On the other hand Cleermans Jimenez (2002) suggest that there are slight differences, similar to Aizenstein (2004), however this is due to a singular system in the form of a continuum. As memory and learning are closely connected and there has being different types of memory established, short-term memory and long term memory, there has been many researchers looking for a link between memories and learning processes. As learning is defined as the process of laying down some sort of memory trace, there is no reason to suspect that different memory systems will be able to identify certain categories of learning (Ashby Maddox, 2005). Despite all of the research up to date, no single piece of research has been able to show that different types of memory and learning are directly linked to one another. However Ashby and Maddox did conclude that different memory types (for example sensory and primary memory, short term and long term memory) could identify different categories of learning consequently suggesting that more research needs doing into this phenomenon. Willingham Goedert-Eschmann (1999) provided an interesting explanation of the learning system, they hinted at two separate systems of learning, an implicit system and a completely separate explicit system, that were connected. This was through parallel learning. For example as we explicitly learn a sequence, our implicit system is learning concurrently with our explicit system. Providing evidence for a new theory that, although they are two separate systems, they still work together. Finally, judging from the research that has being done, a conclusion can be made that although the majority of literature out there is focusing on trying to separate the two systems and support the multiple system theory of learning, there are still unanswered questions that have arisen from research. Cleermans Jimenez (2002) provide a very interesting approach to these theories and propose an idea of a learning continuum, this question is still unanswered 10 years after the theory was proposed. Willingham Goedert-Eschmann (1999) also have an input into this debate, they suggest that while explicit and implicit learning systems are separate, they are still constantly synchronized because whilst we are explicitly learning something, our implicit system is working to store the knowledge so we do not need to consciously engage our brains next time we come across the same or similar problem. The final question that is still unanswered is a debate that has gone on for decades, is learning and memory connected? The final answer to that question is yes, yes it is however researchers are still looking into whether certain types of learning go to certain areas of the brain to be stored as memory or whether memory types cannot distinguish category learning. In conclusion, from current research, the most widely accepted theory is that there are multiple learning systems and that it is not a singular system for both explicit and implicit learning. References Aizenstein, H. J. , Stenger, V. A. , Cochran, J. , Clark, K. , Johnson, M. , Nebes, R. D. , Carter, C. S. (2004). Regional Brain Activation during Concurrent Implicit and Explicit Sequence Learning. Oxford Journals: Life Sciences Medicines, Cerebral Cortex, 14(2), 199-208 Ashby, F. G. , Maddox, W. T. (2005). Human Category Learning. Annual Review of Psychology, 56, 149-178. Cleeremans, A. , Jimenez, L. (2002). Implicit Learning and consciousness: A graded, dynamic perspective. In R. M. French A. Cleeremans (Eds. ), Implicit Learning and Consciousness (p1-40) Hove UK: Psychology Press. Goschke, T. (1998) Implicit learning of perceptual and motor sequences: Evidence for independent systems, in Handbook of Implicit Learning (Stadler, M. A. and Frensch, P. , eds), pp. 401–444, Sage Publications. Grant, D. A. , Berg, E. (1948). A behavioral analysis of degree of reinforcement and ease of shifting to new responses in Weigl-type card-sorting problem. Journal of Experimental Psychology, 38, 404–411. Levy, D. , Stark, C. Squire, L. 2004). Intact Conceptual Priming in the Absence of Declarative Memory. Psychological Science, 15(10), 680-686 Kihlstrom, J. , Dorfman, J. , Park, L. (2007). Implicit and Explicit Memory and Learning. Retrieved November 6th, 2012, from http://ist-socrates. berkeley. edu/~kihlstrm/IandMLandM. htm Mathers, R. C. , Buss, B. B. , Stanley, W. B. , Blanchard-Fields, F. , Cho, J. R. , Druhan, B. (1989). Journal of Experimental Psychology: Learnin g, Memory and Cognition, 15(6), 1083-1100. Perruchet, P. , Amorim, M. (1992). Conscious knowledge and changes in performance in sequence learning: evidence against dissociation. Journal of Experimental Psychology Learning Memory and Cognition, 18, 785-800. Reber, A. S. (1967). Implicit learning of artificial grammars. Journal of Verbal Learning and Verbal Behaviour, 77, 312-327. Schendan, H. E. , Searl, M. M. , Melrose, R. J. , Stern, C. E. (2003). An fMRI study of the role of the medial temporal lobe in implicit and explicit sequence learning. Neuron 37(6),1013–1025. Stanton, R. , Nosofsky, R. (2007). Feedback interference and dissociations of classification: Evidence against the multiple-learning-systems hypothesis. Journal of Memory Cognition, 35(7), 1747-1758. Willingham, D. B. , Goedert-Eschmann, K. (1999). The Relation Between Implicit and Explicit Learning: Evidence for Parallel Development. Psychological Science, 10(6), 531-534. Willingham, D. B. , Salidis, J. , Gabrieli, J. D. (2002). Direct comparison of neural systems mediating conscious and unconscious skill learning. Journal of Neurophysiology, 88(3), 1451–1460. How to cite Implicit and Explicit Learning: Two Different Systems?, Essay examples

Saturday, December 7, 2019

Audit - Assurance Functions - and Standards of Decision Making

Question: Discuss about the Audit, Assurance Functions, and Standards of Decision Making. Answer: Introduction This report has different audit, assurance functions, and standards of decision making. Financial statements of client are prepared with the help of Auditing and assurance where auditors undergo audit process, give their opinion. Auditors are expected be neutral and express their opinion regarding financial Statements. The report shows the responsibility of auditors to third party. To make clear the liabilities of auditors towards third parties case analysis are done. In Second section, 4 cases with different aspects of auditors roles and responsibility are analyzed and suggestion regarding same is provided. In following situations or miss-conduct by auditors, they can be held liable by business entity who has appointed them or client: Breach of contract while performing audit work or audit procedure can lead towards liability of auditor to business entity or client If auditor has allegation of professional negligence or professional misconduct by the business entity or client. Negligence of Statutory duties (duties which are stated by statue for the auditors to performed while conducting audit of the business entity or client) If the business organization or client suffers losses on relying on the audited financial statements or audit report, then auditors can be held liable by the client only. The auditors is liable to contractually extend to client only and further extended to outsiders or third party (Carey et al., 2014). The auditor can be held liable by the third party for negligence of their duties and professional misconduct. Following are the conditions under which only the auditor could be held liable by third party. If the client access the financial statement prepared by the auditor and put reliance on it. Second condition is, if the third party has the actual knowledge of limited class and use and relies on audited financial statements in decision making process. Last condition is; when auditors actually know that the group of stakeholders or one of them will use such audited financial statements and same has been provided in written form to auditors (Carson et al., 2014). On the basis of above provision of auditing standards followings questions or situations will be answered: Would King and Queen be liable to EFL? From the above provisions or laws related to auditors liability towards client and towards third party. It can be concluded that King and Queen Auditor of Impulse Pty ltd can be liable towards allegation of Impulse Pty ltd only and not towards any third party. As per the standards on auditing, professional negligence can be questioned by client (Impulse Pty ltd) only if they has suffered any loss by putting reliance on audit report or audited financial statements. But any third party putting reliance and taking decisions on the basis of audited financial statements or audit report cannot be sue auditors (Saha and Roy2015). Same standards can be applied in the present case and it can be concluded that Easy Finance Limited cannot take action against King and Queen. If EFL had written to King Queen advising you that they intended to make a loan to Impulse and were relying on the 2012 audited financial report to assist them in making their decision? In this situation, it can be observed that Easy Finance Limited has provided prior written notice to King and Queen that they will be using your audit report in their decision making process regarding lending loan to Impulse Pty Ltd. This situation fulfils the last condition as stated in above provision and on this basis Easy Finance Limited can take legal actions against King and Queen (Funnell et al., 2016). Define actual and perceived independence, and explain the importance of each. Actual Independence- Actual independence can be defined as the independence under which auditor has provided written consent that he / she is free from any biasness or interest in company. Importance of such independence is that; outsiders or third party can rely on audit reports and can take decisions on the basis of audit report (Leung et al., 2015). Perceived Independence- Perceived independence is the independence where auditor is assumed to be independent but in actual sense he / she are not independent. List any professional standards and regulatory requirements breached and discuss possible alternative courses of action In this case, confidentially in terms of use of clients financial information has been attracted as breach of professional standards and regulatory requirement. In this case, Bob has used financial information of client without taking permission of client; therefore this is the case of breach of confidentiality (Wines, 2012). Alternate course of action could be; Bob shall asked to client in writing to use financial information apart from audit work then this would not attract confidentiality breach. In this case, working capacity of auditor has been breached which means auditor has to act in auditors capacity of the business entity and snot in any other capacity. In this case, Wendy has acted in dual capacity i.e. auditor and as company secretaries also. In this case, independence of auditor also breached as Wendy is also involved in internal matters as company secretaries of company (Tepalagul and Lin, 2015). Alternate course of action could be; if Wendy can resign from the post of auditor then she can be company secretaries or vice-versa. In this case, audit work of testing internal control system in term of cash payment system has been handed to Leo who is son of foremen, employed by client. Therefore independence of auditor will be hampered. Alternate course of action could be; not to give testing of cash payment system work to Leo but some other work which does not involve cash or other importance assets of the business organisation. This is the case where auditor of company will become shareholder in exchange of their audit fees. In this case, since auditor (Chan Associates) becomes shareholders of $ 1000 then interest of auditor will be sin business organisation. Therefore in this case, independence of auditor will be getting hampered and auditor will not able act as auditor from then (Hohenfels, 2016). Alternate course of action can be; not to accept shares in the clients company. Conclusion To conclude, auditor should be free from biasness, integration shall be followed. Auditors should be independent to express their opinion on the financial statements of the client. Auditors liabilities are not limited, in fact, fulfilling certain conditions they can be held liable for negligence of their duties. Only if there is a written contract between the two auditors can be held liable for misstatement and negligence. Prime necessity of conducting audit is Auditors independence which should be maintained. Clients information should be kept confidential and not misused by auditor. References Carey, P. J., Monroe, G. S., Shailer, G. (2014). 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