Engagement Letters Essay Example for Free

Engagement Letters Essay Engagement letters are a great tool to enhance and clarify expectations between CPA’s and their clients. When engagement letters are used consistently, they can help build client relationships. CPA’s can also use them as a marketing tool, letting the client know what services they are being offered, and identifying supplemental services that may be beneficial to them. Such as discussing in the engagement letter for a tax client that tax planning services could be offered with a new signed engagement letter. Professional Standards While the AICPA does not require engagement letters, the standards do discuss establishing an understanding with the client, and it is preferable that this communication be written. Protection from Legal Liability Engagement letters can be a good basis of defense in the event of a malpractice claim. Also, if the intended users are identified in the engagement letter, it can limit those who can sue the CPA for use of the work product in some states. Our firm does not happen to be consistent with getting signed engagement letters before services are performed. Recently, we did some valuation services for one of our larger clients that was quite intensive and took a good deal of time. The client received the information and then the bill. He called and told the CPA that was working with him that he did not ask for the valuation services to be done that he was just asking about such services. This is interesting, since the client forwarded the information necessary to complete the services. However, such confusion could have been avoided had a signed engagement letter been in place for the valuation services. I also really like the idea of using them as a marketing tool. Engagement Letters: Why Use One? Retrieved from http://www. proaccess1. com/downloads/CPA_Engagement_Letters_Why. pdf What is audit risk? Audit risk equals inherent risk times control risk multiplied by detection risk. Inherent and control risk cannot be controlled by the auditor as they are a function of the client and its internal control environment. Detection risk is however a function of the effectiveness of the audit procedures performed. Misstatements that make it through the client’s controls and through the audit would be considered the audit risk.

Cathers Death Comes for the Archbishop - A Narrative :: Cather Death Comes for the Archbishop

Cather's Death Comes for the Archbishop - A Narrative As I was gathering information on the World Wide Web for my discussion for class, I encountered snippets of the debate as to the classification of Cather's Death Comes for the Archbishop. Having "thumbed through" a few arguments and some reader responses to her books and having read the work, I have come to a safe conclusion: If Cather would like her book remembered as a narrative, then we should respect her wishes and let it lie at that. The reason? It's not a novel. At least not a good one. Cather can write and what she did in DCA proves her talent. Her descriptions are intriguing and she can paint a wonderful landscape with words that any reader can feel completely encompassed in. Her characters are solid; you love them or hate them and you have a number of reasons to defend your position. All the bits and pieces of DCA are sound. No, the problem is not with her technical style so much as her overall composition. There's no plot. What Cather has essentially given us is a collection of anecdotes about a couple of Catholic priests spreading religion in newly acquired plots of American soil. It's true that by the end of the book, the stories ebb themselves together and remarkably even make a strong impression, however, the last quarter of a book is not the strongest locus to begin a plot. The reader would like a reason or even a clue or mild suggestion as to what the book is going to be about by the time he is half way through it. I was pretty sure it had something to do with those mules as they seemed to work themselves back into the story a number of times. (I was quite positive of this when the one time Father Latour decided not to take his pearl-colored mule on an emergency trip and instead opted for the larger army mule, it died in the snowstorm, thus saving noble Angelica.) Alas, it wasn't about the mules. One loose definition of a narrative is simply the telling of a series of events.

Being a member of a social group Essay

People become a member of a social group because of their very nature, that is, not to feel lonely, to feel secure, and to satisfy some needs such as social and self-esteem needs. Being part of a group has both positive and negative outcomes for an individual. Positive outcomes can be listed as enjoying group work, gaining new perspectives and making friends, and being more creative. On the other hand, there are some negative outcomes such as disagreements between the members of the group and losing time. One of the positive outcomes is enjoying group work. In a group work people perform their tasks quicker and in a more effective way. In a group, each person seems to be more capable. Working together provides a perfect information flow. People share their knowledge and skills with one another. By that way, people can feel themselves like a team because they are acting as a single body and are having responsibilities. Such kind of a group work provides each member with new perspectives which is a result of the exchange of ideas between group members. Therefore, they start to look from a different and a more brooder window. Involving in a social group provide opportunities for making friends. This is another positive aspect of social groups. People feel themselves better when they have more friends and worse when they do not. On this issue, (1991, p110) Goleman stated that patients who suffer from cancer and have no friends need more medical care than those who have friends. That proves the importance of the social groups in people’s lives. Only through this way they can become social and enjoy lives more. Besides its positive outcomes, being part of a group has some negative outcomes as well. These are disagreements between members and wasting the valuable time. Disagreements usually exist when individuals have conflicts with the ideas of others. They want to be free-riders which means acting as a single person and do not participate in or not contribute to the common work. That creates disagreements between group members. The group work can bring inefficiency. For instance, it can continue longer and can waste the time present. The disagreements between the members of the group can also cause losing time. To sum up, all it’s negative and positive outcomes considered, groups play an important role in our lives even though it cause conflicts between group members and losing time. A group is a good shelter that satisfies some of the basic needs of the people involved such as social and self-esteem needs. Further more it helps people to gain new perspectives, to be more creative, and to find new friends. Overall, a group is a social institute which combines various kinds of people who are different in mind, appearance, age and gender.

Essay about The Threat of the Constitution - 2560 Words

The Threat of the Constitution The fundamental point of contention between the Federalists and anti-Federalists in their debates over ratification of the Constitution surrounded the question of what powers were necessary in order to insure the security of the nation as a whole. The federalists, of course, believed that a strong central government was necessary, for reasons of national security and economic prosperity. The anti-Federalists were strongly opposed to the centralization of power, rather, they were concerned with retaining the sovereignty of the states and, in turn, their secured political freedom. Three issues were the cause of great apprehension to the anti-Federalists upon reading the proposed Constitution -- the†¦show more content†¦One such believer in this potential outcome, the anti-Federalist calling himself Federalist Farmer, offers his interpretation of the positions of power under the new Constitution, comparing them to the English monarchy and Parliament, saying that the new gove rnment consists of three different branches, namely, king, lords, and commons or, in the American language, President, Senate and Representatives . This feeling is echoed in most of the anti-Federalist writings, that political officials are, as one writer put it, no more than an elective monarchy . The correlation between the potential abuse of power and the rich, intellectual and aristocratic class of Americans was a great reason behind the suspicious perception of government on the part of the anti-Federalists. This air of distrust was especially strong since the memories of the oppressive reign of England and the revolutionary spirit were still fresh in the minds and hearts of Americans. The anti-Federalists had a great deal to be concerned with in light of the proposed Constitution, as the political power and democratic rights of the majority were seemingly tossed aside, leaving them helpless subjects, rather than active political participants in the new government. For the most part, their concerns about the potential abuses of powerShow MoreRelatedThe Threat On A Nation From Its Own Constitution Essay1681 Words   |  7 PagesThe Threats on a Nation from Its Own Constitution When looking for the causes of the Civil War, one might start with the Mexican American War, which mainly began over the issue of the expansion of slavery. However, America’s sectional differences have been present since the country’s early days. In fact, one might argue that the United States was born to be split over issues on governance, with the seeds of secession sown as early as when the Founding Fathers created a new nation. Despite the manyRead MoreThe Threat Of Terrorism : The United States Constitution1797 Words   |  8 Pageswhat is best for the group. This decision is usually motivated by fear. Fear is generally a destructive force in society, allowing the strong to take advantage of the weak. The threat of terrorism creates a fear that allows government agencies to subvert the United States Constitution and common morals out of the threat that they will be unable to combat terrorism without performing these rights violations. After the attacks on New York City and Washington, D.C. on September 11th, 2001, the UnitedRead MoreThe Biggest Threat to the Weimar Republic Was the Weimar Constitution Itself. Discuss2215 Words   |  9 Pagesâ€Å"The biggest threat to the Weimar Republic was the Weimar Constitution itself. Discuss† The Weimar Constitution was the biggest threat to the Weimar Republic, because it eventually lead to many problems that would affect the Republic. These were: Hitler’s rise to power against the Weimar Republic, the downfall of the Reichsrat, the passage of the Enabling Act, use of proportional representation, political extremism and the institution of the Reichsprà ¤sident. Hitler’s Chancellorship eventually ledRead MoreWhat Is The Supreme Law Of The Land1041 Words   |  5 Pagesbecome the supreme law of the land. Our constitution is designed to uphold policies which do not promote an agenda but to provide for ideas which create solutions for our country at large. Due to this reasoning our federal government shall be reigning as the supreme decision maker of laws. This constitution also guarantees individuals certain rights which are listed below unless they interfere with the broader goals of our society or are considered a threat to other individuals rights, freedoms orRead MoreThe Constitution Of The United States1593 Words   |  7 PagesINTRODUCTION The Constitution of the United States was signed on the 17th of September in 1787. The delegates who signed the document were the delegates to the Constitutional Convention in Philadelphia. The Convention was presided over by George Washington. It was the Constitution of the United States that established the national government and certain basic fundamental laws apart from guaranteeing some basic rights to the citizens of the United States. The first Constitution of the United StatesRead MoreThe Rights Of The United States847 Words   |  4 Pagesthe protections afforded by the constitution apply to anyone within its territory. However, since the terrorist attack against the United States on September 11, 2001, the protections of the constitution have since become a blurred line. Legislation such as the Patriot Act, and methods in which law enforcement conduct operations to combat terrorism have pushed the limits of the constitution. Finding the balance of working within the con fines of the constitution is a constant challenge. The growingRead MoreSupremacy Judicial Review : The Power Of The Other Branches Of Government856 Words   |  4 Pagesaddition, Brutus also states that the courts are to â€Å"decide questions arising upon the meaning of the constitution in law† (Brutus, HCR, 374). Similarly, Hamilton repeatedly mentions the courts rights to â€Å"pronounce† acts that are â€Å"contrary to the Constitution. In other words, both sides share the same opinion that the it is the judiciary s role to determine whether a law voids the spirit of the Constitution. Despite Brutus and Hamilton’s similar agreement on the purpose of establishing the power constitutionalRead MoreJapanese Constitutional Reform : Consequences Of Article 91640 Words   |  7 PagesYoshida and Aoki (2015), reporters for The Japan Times state that the enactment of these laws has been a key goal of Japanese Prime Minister Shinzo Abe, who wanted to eliminate some of the legal restrictions surrounding Article 9 of the Japanese Constitution which renounces the sovereign right of Japan to participate in war or other armed conflicts. The liberalisation of these laws allows Japanese forces to participate in overseas missions, which will strengthen the alliance between Japan and the UnitedRead MoreThe American Revolution910 Words   |  4 Pagesthe French to become a much needed ally for America in their quest for independence. The war for independence lasted until 1783, when the British signed the Treaty of Paris. The separate states were in the process of writing their respective constitutions, when it became apparent to Congress that there was need for laws to dictate how they were organized. This resulted in the creation of the Articles of the Confederation in November of 1777. The idea of states maintaining a high level of powerRead MoreThe Creation Of The Us Constitution1589 Words   |  7 PagesThe creation of the US constitution was prompted my many different things going on. What established America’s national government and fundamental laws is the U.S constitution. It also guarantees basic rights for its citizens. The U.S constitution was signed on September 17, 1787 in Philadelphia, Pa. The first document before the U.S constitution was the Articles of Confederation, with that the government wasn’t very strong and the states didn’t act like they do today. In 1787, at the 1787 convention

Do You Know If Milk Is an Acid or a Base

Its easy to get confused about whether milk is an acid or a base, especially when you consider that some people drink milk or take calcium to treat an acidic stomach. Actually, milk has a pH of around 6.5 to 6.7, which makes it slightly acidic. Some sources cite milk as being neutral since it is so close to the neutral pH of 7.0. However, milk contains lactic acid, which is a hydrogen donor or proton donor. If you test milk with litmus paper, youll get a neutral to a slightly acidic response. The pH of Milk Changes As milk sours, its acidity increases. Harmless Lactobacillus bacteria use the lactose in milk as an energy source. The bacteria combine with oxygen to produce lactic acid. Like other acids, lactic acid has a sour taste. Milk from mammalian species other than cattle has a comparable slightly acidic pH. The pH changes slightly depending on whether milk is skim, whole, or evaporated. Colostrum is more acidic than regular milk (less than 6.5 for cows milk).

Interpersonal Relationships And Self Esteem Essay

Interpersonal relationships are something people look for as a part of human nature. As it is the same with self-esteem, people respond to certain situations and act in a certain way based on how much self-esteem they have. In the article, Self-esteem and life satisfaction in adolescents—gender and age as potential moderators, Moksnes, defines â€Å"self-esteem as an individual’s set of thoughts and feeling about his or her own worth† (pg. 2). As humans, we look for ways to boost our self-confidence and a great way to do that is to spend time and depend on the relationships people have with one another. Relationships, whether it be friendships or romantic ones, go hand in hand with self-esteem. Interpersonal relationships and self-esteem have a cause and effect connection. There are different ways that relationships can affect self-esteem, and different ways self-esteem can affect relationships. People can cope with relationships and lack of self-esteem in ways t hat might not always be healthy. Many different influences also play a role in the correlation between relationships and self-esteem. By reviewing current studies on the subject of relationships and self-esteem, researchers are able to demonstrate the correlation between different relationships and self-confidence. The focus of this research is to determine how different types of relationships cause self-esteem to increase or decrease, as well as determine how self-esteem can make or break interpersonal relationships.Show MoreRelatedThe Case For People With Low Self Esteem Essay1595 Words   |  7 PagesIntroduction Given that people derive great satisfaction from interpersonal bonds and experience devastation when intimate relationships end, it may be hard to understand why some people voluntarily withdraw from relationships when things appear to be going well (Mearns, 1991). Research has shown that this is the case for people with low self-esteem (LSE) (Murray, MacDonald, Ellsworth, 1998). Partly stemming from their overwhelming craving for love and acceptance, they are vigilant for signs ofRead MoreThe Main Duty Of A Pharmacist1280 Words   |  6 Pagesmedication therapy. In order to carry out this responsibility, a pharmacist has to develop a relationship with the patient. Establishing an interpersonal relationship with patients requires the understanding of three concepts: initiating, sustaining and terminating the interpersonal relationship. When it comes to initial contact with a person, typically the primary objective is to initiate a relationship and get to know the person better. An article written by Marcia Alesan Dawkins titled â€Å"How it’sRead MoreFacebook Can Be Thought Of As Antibiotics1600 Words   |  7 Pagesopportunity they did not previously have. Those who have loved ones living faraway can experience an intimate look into their life through the lens of Facebook sharing. Those who have a hard time connecting to people and groups have the chance to create relationships in this online platform. Anyone with an agenda or information to share has the ability to reach millions of people with their message. Everyone has the opportunity to explore their identity in a new way via Facebook. There are a lot of positiveRead MoreCommunication : Understanding Interpersonal Communication1554 Words   |  7 PagesI. Introduction AND Thesis Statement Communication is the number one key in a relationship, especially when you re talking about marriage. I would like to take this moment to say congratulation on your recent marriage. I want to tell you that communication helps build a healthy personal foundation by implementing small talk in helping resolve conflicts through growth and helps reduce any barriers that prevent you from having a happy, successful marriage. Remember that no one is perfect at communicatingRead MoreWhy Mobile Communication Is Not Only A Great Tool Essay1621 Words   |  7 Pagescan roll over, grab our phones, type a message, and send it all without having to move from where we are. Today, 92% of U.S. adults have a cell phone and 68% have a smartphone (Anderson, 2015). With these large numbers it only makes sense that interpersonal communication has strayed away from face-to-face communication and veered towards mobile communication. 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Hopefully, my letter will help each of you become more active with your communication skills as you begin your new relationship journey together. Beginning a new relationship can be filled with excitement and with mixed feelings of uncerta inty. Despite the unknown, communication is necessary for developing a good healthy relationship throughRead MoreDear Sacramento Chinese Community Service Center,. I Have1409 Words   |  6 PagesDear Sacramento Chinese Community Service Center, I have been recently taking an interpersonal communication course and have discovered a great deal of information that I believe can be extremely beneficial to our agency’s communication effectiveness. I invite you all to think back to one of our previous meetings, do you recall any of the following? A lack of eye contact, a lack of enthusiasm, and frustrated looks on faces? 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The Rocking Horse Winner free essay sample

â€Å"The Rocking Horse Winner† In the short story, â€Å"The Rocking-Horse Winner,† D. H. Lawrence portrays the main character, Paul, as someone who adopts an abnormal behavioral quirk and takes it to the ultimate extreme. He is the young son of a poor family in England whose members equate luck with money and money with love, consequently Paul has a distorted perception of what is required to be considered successful and also how to find affection. Much of Paul’s perception and consequent behavior can be attributed to his mother, who is a self absorbed spendthrift. Her general coldness and lack of interest imparts in Paul a desperation to find a way to provide her with the money she so obviously desires. He exhibits a great mount of luck in naming winning horses, which he attributes to his superstitious behavior. This abnormal behavior so consumes Paul that it leads to the end of his life in a failed attempt to gain his mother’s love. We will write a custom essay sample on The Rocking Horse Winner or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Paul’s determination to win, his hunger for his mother’s love and the abnormal, self-destructiveness behavior he exhibits are a direct result of his mother’s lack of emotion. Paul’s innocent determination to please his mother is what leads him down the path to his ultimate destruction. Paul’s mother first plants the seeds of this determination through her never-ending references to money, or lack thereof. Due to this repeated refrain, Paul imagines the house echoes his mother’s words by whispering: â€Å"There must be more money! † (Lawrence, page#). His mother attributes the family’s lack of money to their tendency to be unlucky – his father is unlucky at making money and she is unlucky for marrying him – rather than recognizing it is her own spendthrift ways which have put the family in their financial crisis. Paul asserts that he, however, is lucky because God, speaking to him through his rocking horse, has told him so. He attempts to prove this to his mother but feels he must keep his superstitious behavior of riding the rocking horse to determine horse race winners strictly confidential, fearing his mother will make him stop if she learns he is gambling. Only the boy’s uncle and the family gardener are aware that Paul is posting bets on horse races and he exhorts their help in setting up a fund for his mother’s disposal. This, he feels, will surely make her love him. Instead, she answers his question about her birthday present of unexpected money with a â€Å"voice cold and hard and absent† (Lawrence, page#). The money gets spent and Paul sees the fruits of his efforts throughout the house in the form of new furnishings and luxurious items. But still it is not enough. After Paul experiences the thrill of winning thousands of pounds by using the rocking horse as his guide, he then sets the impossible expectation for himself of keeping that luck flowing. He is unable to stop gambling, however, once started, and the thought of placing winning bets and continuing to make more money becomes the consuming factor in his life. His health begins to deteriorate and the voices in the house, rather than be appeased by the sudden availability of funds, increase in intensity, â€Å"like a chorus of frogs on a spring evening† (Lawrence, page#). Paul’s determination and anxiety at leaving the house, and his rocking horse, dictate his refusal to take the seaside holiday his mother has prescribed. He opts, instead, to mount his rocking horse one last time and stay upon its back until he receives the name of the winning horse in the all-important upcoming Derby race. It is apparent that Paul is not really determined to find, or keep, his luck, or to make more money, but instead is determined to do something which will make his mother exhibit love for him. Her attitude is such that she feels her children â€Å"had been thrust upon her and she could not love them† (Lawrence, page#). The existence of her children has created such apprehension that she strives to make up for this lack of love by being overly gentle with them and all the while her anxiety merely increases. Along with this anxiety regarding her emotionless relationship with her children is an additional concern – that of never having enough money to pay for all the things she wishes to buy. Because she dwells so often on her lack of financial resources, Paul’s mother has imbued in the boy the inclination to equate money with love. Consequently, Paul imagines that if only he can give his mother more money she will be able to demonstrate the love for him he so desperately craves. With enough money, Paul feels the house may finally stop it’s whispering, that the family’s creditors will be appeased, and that his mother will finally be happy. This, he imagines, would be the perfect birthday present for his mother. Paul sets a goal for himself of earning enough money from gambling to allow him to unequivocally buy his mother’s love. Unfortunately, Paul’s motivation becomes skewed and eventually forces him to go beyond merely making money for his mother; gambling becomes a compulsion, an obsession. His abnormal behavior becomes more than disturbing; in fact it develops into a self-destructive energy. It is no longer good enough to give his mother a lump sum of five thousand pounds for her birthday; he feels obligated, instead, to give her all that he has earned. His first inclination, to make the rest of his mother’s life worry-free by providing enough money that even she will be unable to spend it all in a short amount of time, soon begins to have additional, adverse effects. Paul’s plan backfires and â€Å"the voices in the house† suddenly go crazy â€Å"like a chorus of frogs on a spring evening† (Lawrence, page#). Paul’s luck seems to be running out and he goes into a frenzy when he finds himself unable to predict the next race’s winner. The boy feels he must push himself, and the rocking horse, harder and harder, faster and faster, until the name of the winning horse is revealed. In a frenzy now, Paul refuses to stop rocking the horse and he eventually does come up with a winning horse, Malabar, but it is his last opportunity to gamble. Paul falls sick and becomes unconscious. Before he dies, he tells his mother, â€Å"Mother, did I ever tell you? I am lucky! † (Lawrence, page#). Paul’s final hope, then, is that his mother will believe in his luck and show him some affection for proving this. The combination of Paul’s incredible determination, his hunger for his mother’s love and his resultant abnormal behavior are portrayed through third person narrative in D. H. Lawrence’s â€Å"The Rocking Horse Winner†. The story affords an eerie depiction of the effect greed, along with a lack of genuine emotion, can have on a family. It also touches on the compulsive behavior of addictive gamblers and how debilitating a removal from the reality of life can be, as said by Paul’s uncle, â€Å"†¦poor devil, he’s best gone out a life where he rides his rocking horse to find a winner† (Lawrence, page#). But all of these negative aspects can be attributed originally to the manner in which the mother raised her children – to worship money and to not expect love and affection. If Paul’s mother had not been so possessed by greed, the tragic consequence of her son’s gambling addiction and subsequent death may never have occurred. When greed for money is used to replace love, tragedy is the end result.