Tuesday, December 31, 2019

Essay about International Laws - 766 Words

First coined by English philosopher Jeremy Bentham, international law is customarily recognized as the law that regulates the affairs between sovereign states, the foremost issue of international law. Public international law only concerns itself with the issues of rights involving a number of nations, or nations and its people, or matters of other nations. It differs from private international law, which deals with dissimilarity between private individuals, natural and/or juridical, by developing from circumstances that have a noteworthy relationship to more than one nation. (Brownlee, 2008) International law contains the necessary and typical notions of law in the national legal systems – â€Å"status, property, obligation, and tort.†Ã¢â‚¬ ¦show more content†¦(Hall, 2010) In recent times â€Å"the customary law was codified in the Vienna Convention on the Law of Treaties.† (Brownlee, 2008) Conventional international law originates from international unions and can appear in any structure that the agreeing parties may allow. â€Å"Agreements may be made in respect to any matter except to the extent that the agreement conflicts with the rules of international law incorporating basic standards of international conduct or the obligations of a member state under the Charter of the United Nations.† (Schmidt, 2008) International treaties generate laws for the political party of the treaty; it may also guide the way for a foundation of customary international law, when intended for a general loyalty and are widely accepted by all parties involved. By tradition, states were the primary focus of international law. While international law is a part of the United States, it is only for the use of morality regarding international duties and individual rights. (Schmidt, 2008) International law does not limit the United States, or any other nation, from creating laws presiding over its own province. â€Å"Since the Constitution does not pro vide with authority and power to conduct foreign relations, a State of the United States cannot be considered a state under international law.† (Brownlee, 2008) With the use ofShow MoreRelatedInternational And International Law And Policy1840 Words   |  8 Pages The International community: developments in International law and policy. (Kirsti Samuels, 2007) Civil war has become the dominant type of war in death tolls and severity. It has caused humanitarian destruction on a vast scale, as well as serious disruption of regional and international peace and security. The author Samuels states that her purpose of this work was that she has written this to collate and analyse a broad range of international community practice with respect to civil conflictsRead MoreInternational Law2995 Words   |  12 PagesIndividual in International Law Student`s name: Institution of Learning: The Role of an Individual in International Law At a glance, one may assume that individuals do not play a significant role in international law. International law may seem too broad to encompass individuals in any society. This is because that international law has no jurisdiction. It applies regardless of the local jurisdiction sometimes even overriding local legislation. Courts may use international law to pass judgementRead MoreInternational Law On Sexual Violence1573 Words   |  7 PagesInternational Law on Sexual Violence in Congo Roody Mossimi Dr. Bruce Stanley Politics of International Law INR 6210 15th December 2015 Richmond the American international University in London This essay will discuss about the problems within international law which revolves around sexual violence and using the Democratic Republic of Congo as a case study. In addition, the essay will explain about who is accountable, how to obtain witnesses and provide recommendationsRead MoreThe International System And Contemporary International Law Essay1458 Words   |  6 Pagescontemporary international system and contemporary international law, the regulation of relations between sovereign states, by defending various principles that she claims will be violated by the potential formation of a â€Å"world government†. The principles that Delsol defends in response to recent steps toward a universal state are found in the works of modern thinker, Emer de Vattel, and medieval thinker, Thomas Aquinas. Furthermore, her critique of contemporary international law is complimentaryRead MoreDefinition Of Customary International Law1710 Words   |  7 PagesWithin the scope of customary international law there are some varying norms that the international law community must deal with, which can be broken down into three different categories from most important to least important: 1) norms in which the international community allows no derogation, these are known as peremptory norms or jus cogens, 2) norms that might allow for derogation, and 3) norms that aren’t binding but some might argue should be. The classification of these customary norms isRead MoreThe Scope Of Customary International Law1681 Words   |  7 PagesWithin the scope of customary international law, there are some varying norms that the international law community must deal with, which are broken down into three different categories from most important to least important: 1) norms in which the international community allows no derogation, these are known as peremptory norms or jus cogens, 2) norms that might allow for derogation, and 3) norms that aren’t binding but some might argue should be. To classify these customary norms scholars use bothRead MoreUnited Law Of Public International Law1414 Words   |  6 PagesReport to International Law First concerning the fear that the concept of state sovereignty in public international law is frequently overlooked by politicians, the media and others. Introduction. International Law First has asked for a report concerning the impact of public international law on the concept of state sovereignty in the UK. This report will examine the limits that public international law imposes on state sovereignty and the effect that this has on the balance of power withinRead MoreSubjects of International Law1108 Words   |  5 Pagessystem. International law is a legislation system that is a set of thousands of documents from various sources. The research about the subjects is necessary since it helps to find out the source of law, which relation pertains the adjustment of law. The subjects of international law include sovereign states and analogous entities, intergovernmental organizations, the individuals, and multinational corporations. First of all, we need to know the definition of the subjects of international law. In theRead More The Role of International Law Concerning Deforestation and Desertification5501 Words   |  23 PagesThe Role of International Law Concerning Deforestation and Desertification The surface of the earth is, in a sense, its skin-a thin but crucial layer protecting the rest of the planet contained within it. Far more than a simple boundary, it interacts in complex ways with the volatile atmosphere above and the raw earth below. It may seem hard to imagine it as a critical component of the ecological balance, but in fact, the health of the earth’s surface is vital to the health of the globalRead More International Law as Law Essay1569 Words   |  7 PagesInternational Law as Law When comparing apples to pears, one is not making a fair comparison, but a disproportionate comparison. Often times when international law is discussed or attempts are made to understand international law; many often attempt to compare international law with existing laws such as national law or domestic law. Making such disproportionate comparisons leads to many misconceived notions and attitudes toward international law. For an adequate comparison of international

Monday, December 23, 2019

The Issue of Overcoming Racial Inequality in the United...

The label of inferiority poses immense challenges on the structure of a society. Branding a group of people as â€Å"savages† creates divisions in society that drastically affects how individuals are supposed to interact with these â€Å"inferiors.† It makes you think of someone who is uneducated or unsocialized, one who is not granted full rights and privileges. Other words that might have the same the sort of connotation for many in the United States today are â€Å"alien,† â€Å"immigrant worker,† or â€Å"illegal immigrant.† For immigrants who arrive on the shores of America for opportunity, a bleaker outlook has to be realized due to the constant threat of deportation. This creates an environment where immigrants working as â€Å"undocumented workers† can be†¦show more content†¦Using these concepts to better understand the complex reality of race relations in the United States, a clearer picture can be painted of why white raci al supremacy has been so powerful in all aspects of U.S. American society. The institution of slavery in the United States of America was a process that evolved over generations; an institution which developed in the northern colonies of New England area very differently than the Southern colonies. In the South, slavery as an institution started to enhance the productivity of agriculture. It may not have been the most humane way to grow cotton or sugar cane, but slavery provided essentially â€Å"free† labor to white farmers: â€Å"The settlers in the Southern States were naturally tempted by the example of the West Indian planters, to make use of these imported black[s] in the service of field labor† (Slaves and Slavery). African people were kidnapped from their home, shipped across the Atlantic Ocean, and sold as property in order to do manual labor for white people. Many today are ashamed that the U.S. went through such a cruel period of history when we subjected millions to the atrocities of the slave trade. The result of the 1860 census s tates that almost 13% of the population was slaves, or four million slaves in a country of only 31 million people (US Census Bureau). But duringShow MoreRelatedRacial And Ethnic Disparities Throughout Theu.s. Health Care1156 Words   |  5 PagesRacial and Ethnic Disparities in U.S. Health Care There continues to be racial and ethnic disparities in the United States, and these problems need to be addressed since the rate of racial/ethnic populations in the country are steadily rising. According to the 2001 United States Census, â€Å"racial/ethnic minority populations are growing at such a fast rate that by 2050 more than 50% of the population will belong to a minority group† (Weech-Maldonado, Al-Amin, Nishimi, Salam, 2011). Race and ethnicityRead MoreExam 1 Race And Poverty Essays988 Words   |  4 PagesQuinones 1    Quiara  Quinones   Dennis  Stromback   Race  and  Poverty   March  9,  2015   Exam  1   In  Guatemala  the  racial  and  class  separation  has  to  do  primarily  with  the  indigenous   population  and  the  Ladinos.  The  indigenous  population  focuses  on  the  pure  Mayan  way  of  life,   by  speaking  the  Mayan  language  and  following  the  traditional  religion  and  village  customs.  The   Indigenous  population  suffered  from  discrimination  and  poverty,  while  being  geographically   isolated.  Violence  and  repression  not  onlyRead MoreEffects of Racism on the American Society924 Words   |  4 Pagesrace, color, ethnicity or cultural heritage. Regrettably, racism has now become a global tradition and is not only limited to a particular region or society (Racism, 2012). Similarly, racism and discrimination have continued to be among the biggest issues of the American society. Unfortunately, the non-white populace in the USA has been repeatedly subjected to individual and institutional prejudice (Crocker, 2007). In America, racism is noticeable at all individual, group and institutional levelsRead MoreTheodore Roosevelt And Woodrow Wilson : The Progressive Era1651 Words   |  7 Pagesand social changes made to move away from a laissez-faire government to a more active government by the administrations of these presidents. Prior to this period, Americans had to suffer through poor working conditions, low wages, social and class inequality and become victims to large corporations that took advantage of the people. In particular, the administrations of Theodore Roosevelt and Woodrow Wilson established the key principles and ideas of economic reform and social reform, which would endRead MoreThe Flat World And Education1716 Words   |  7 Pages21st century. As a result, the United States faces numerous foreign and domestic challenges that stem directly fr om the flaws in its current educational system. Without adopting a new educational system whose foundation ensures that all individuals have an equal opportunity to learn skills essential to succeeding in the world, the United States will continue struggling with racial inequality and maintaining itself as the world’s superpower. Although pressing issues such a healthcare and tax reformRead MorePoverty Is A Social Problem957 Words   |  4 PagesThe United States is the wealthiest nation in the world, but yet poverty remains prevalent. Childhood poverty affects every aspect of their life. â€Å"Poverty is not having income for basic needs, food, medical care or basic needs and housing† (Crosson-Tower, 2014, p. 59). Poverty is affecting thousands of Americans every day, and it isn t sparing anyone of a particular race, age or gender, leaving people on welfare, and without homes, or transportation. Poverty is a crisis that deserves attention fromRead MoreGender Inequality Essay1153 Words   |  5 Pagesof researchers, we get to know more and more on the issue of gender inequality in different areas of our society. However, although significant progress has been made during the twentieth century, in an attempt to equalize the rights of women and men, they still do not seem to be met daily. Having a jo b is considered important for men and women, although the centrality of work is organized completely differently by gender. This form of inequality persists in all areas such as: participation in decisionRead MoreA Raisin In The Sun Racism1626 Words   |  7 PagesAmerican family living in Chicago. The book illustrates what the daily problems of an average black family had to deal with while living in America in the 1950s and their struggle of overcoming obstacles to reach their â€Å"dream†. Hansberry use this novel to address topics such as racism, racial inequality, and racial discrimination. In 1954, many people during that time supported segregation. People perceived whites and blacks completely different and people wanted them to be separate. Everywhere inRead MoreHealth Problems That Are Labeled As Social Problem1286 Words   |  6 Pageseducation, income and occupation has a great influenced on one’s health and the mean to have a good health insurance. In th e United States, low socioeconomic status is associated with lower life expectancy a prevalence of health problems and higher incidents. Poverty and the lack of college education were associated with higher mortality (Kindig Cheng 2013). In the United States, rates of overweight and obesity are higher among people living in poverty because high-calories processed food (fast food)Read MoreEconomic Inequality Of The United States1435 Words   |  6 PagesIn 2013, President Obama asserted that the growing income gap in the United States is a â€Å"defining challenge of our time†. Economic inequality consistently ranks amongst the greatest concerns of voters and is the subject of growing national and international attention. As such, explorations of rising inequality are not new. Where the readings are revelatory, however, is in their efforts to expose the fallacy that economic distribution, be it the hyper-concentration of wealth at the top or the existence

Sunday, December 15, 2019

Roberson Free Essays

Tracy Morgan Intro- Public Administration (PA301) Instructor Travis Forbes Sept, 12 2011 There were a few elements I noticed, and reflected upon while reading William Robertson: Exemplar of Politics and Public Management Rightly Understood, that I felt he drew upon, to help him successfully run the Los Angeles Bureau of Street Services. Roberson utilized; people, place, physical technology, and personality, which were the specific elements that Gaus had mentioned. Let’s discuss how each event in Mr. We will write a custom essay sample on Roberson or any similar topic only for you Order Now Robertson’s life was important in reaching his goal, amongst the short term goals that were achieved because of his ability to lead. While reading Mr. Robertson’s story you could already grasp that he was a strong, yet influential leader, who believed through his military training, that you should lead from the front. Therefore be on the same level as your subordinates, so you can understand their needs, in order to meet and exceed them, for maximum mission effectiveness could be achieved with few discrepancies. He also furthered his knowledge, not for the sake of promotion, but to have a better perspective of what was going to be needed in the future, to perform better in his job on all levels. So in case a situation arose, he would not be thrown off guard, but have the ability to correctly assess, identify, implement, and evaluate the situation, on behalf of the public, and city. Being in a large city, such as Los Angeles, afforded Mr. Robertson the prime opportunity to shine, because he was always surrounded by all the elements, which included him walking into public council meetings that were normally full of disgruntled people, but with his ability to converse (or manipulate as some would say), thus leaving many of them thanking him. It could even be coined as a slight form of social technology. He was able to accomplish all this by informing and educating, the people, and council of his duties, so when barriers were put in place, he and his team could work together on empowering the public to make better decisions, or be better prepared for the political battles that would surely arise, for the need for funding was on the table. Roberson’s judgment alone ancelled out Arnstein’s ladder of participation by, inadvertently giving more power to the people with knowledge, and abilities. And as a result the council members showed a little more insight, and support to Robertson, than what they did to his counterparts, thus leading to him to develop physical technologies in paving neighborhoods with limited funding, and still not overcrowding the streets with workers. How to cite Roberson, Essay examples

Saturday, December 7, 2019

Auditing and Accountability-Samples for Students-Myassignment

Questions: 1.Explain how your results Influence your Planning Decisions for the audit for the year ending 30 June 2015. 2.Explain why it is a risk and how it may affect the risk of Material Misstatement in the Financial Report. 3.Identify and Explain two key Fraud Risk Factors relating to Misstatements arising from Fraudulent Financial reporting to which DIPL may be Susceptible. Answers: 1.The term analytical procedures can be defined as the process undertaken by the auditor on the transactions and items in the financial statements so that he can conclude about the true and fairness of the transactions by the organization. These activities are performed in order to assess the areas which are needed to be taken concern more. These procedures provide us the result about the errors or miss statement conducted by the personal recording the transactions and preparing financial statements of the company. For concluding the fairness of the transactions, the auditor needs to conduct both statistical, mathematical all physical verification of the items so that he gets to know about the strength of the internal control system of the organization (Christensen, et. al., 2012). These analytical procedures are the ship between the financial and on financial data of the organization. Conducting this activity he is able to judge the genuine nature of the transactions and the actual transactions recorded. These procedures may include a comparison between different elements of the transactions within the organization or outside the organization. The auditor can compare the transactions with other organizations and the amount paid for the same in comparison with other. In the present case, the firm is a printing organization conducting its activities all over the world. It is necessary for the auditor to check whether the transactions undertaken by the organization is true and as for the policy is formulated by the firm. There are various items which are needed to be taken under the analytical procedures of the auditor. The major item which is to be checked by conducting this activity is cash held with the firm. This can be checked by confirming the cash amount with the cashier with the actual cash balance shown in the cash flow statement and cash statement. This will help ascertained by the auditor that the cash is being handled by the organization in a legible manner improper records are being kept. The other important item which is to be checked by the auditor applying this procedure is stock held by the firm. The stock can be checked by the auditor by physical verification at the place where the stock is kept. Also, the altar can check the recording of the stock entered in the warehouse and the documentation is prepared by the firm. Also, the documents which are being prepared for the stock which is used for production should be checked. He should compare the actual usage of the stock with the re sult obtained by conducting a test for the true and fair view of the transactions. The organization is taking online orders through eBook method. Through this method, the orders are been placed through online mode by the customers and the organization delivers the produced goods to them. The auditor should check that the online orders are not fake and the deliveries are made to the genuine people who have made the orders. If the orders are not genuine it will affect the revenue of the firm and that is to be checked by the auditor in a detailed manner to check for any fraudulent activity. Apart from this auditor should also apply analytical procedures on the payment made to employees for the leave encashment. This payment is made to the Employees who have traveled abroad and have made certain payments for the organization. The firm should pay the amount which is actually paid by the employee. If the firm is paying fixed amount to the Employees then the auditor need not check in depth but if the firm is paying to the Employees on the receipt received from them then the auditor should check whether receipts are genuine and I totally paid by the employees for the sake of the organization (Jans, et. al., 2014). These are some of the items on which the auditor can apply the analytical procedures in order to get the result about the true and fairness of the transactions undertaken. If the auditor upon conducting the activity get the knowledge that the results are in favor of the firm then he can conclude that the internal control system of the organization is strong but if the results obtained are not in the favor of the firm then the auditor need to check these items in depth as it affects the internal control system. More the deviation in the results obtained with the transactions of the firm more detail procedures is to be applied by the auditor to form an opinion on the true and fair view of the financial statement. Whole planning of the auditor is dependent upon the results obtained from the analytical procedures applied. The areas which are less prone to be checked by the auditor are more prone to errors and misstatement or fraud by the organization. It is the duty of the auditor to check the transactions and apply the analytical procedures in such a manner which are effective and essential for performing audit procedures and providing opinion on the financial statement. After the analytical procedures are applied and the results are obtained then the auditor is in a position to plan its Assurance procedure. He gets the path on which he had to apply audit process while conducting an audit of the firm. He can perform the sketch of the activities and the death of which he had to perform its activities. The areas which he needs to discuss with the person those charged with governance can also be analyzed by applying these procedures (Messier Jr, 2010). From the about discussion we can say that analytical procedures conducted in a substantial manner by the auditor will help the order in the long run as this will become the path, evidence, documents for the future reference. This will guide him in preparing a report and giving an opinion on the true and fair view of financial statement (Brown-Liburd, et. al., 2015). Without knowing the areas which are prone to fraudulent activity auditor cannot provide opinion on the true and fair view of the financial statement. Show the report of the auditor and the opinion of the auditor is fully dependent upon the results obtained through the application of analytical procedures. 2.The inherent risk is the probability that an omission and misstatement exist in the financial statement due to an uncontrollable factor which is difficult to identify during the audit. The financial auditor often incurs the inherent risk at the time of dealing with the complex transaction which requires a high degree of attention made in the financial estimate. To check the inherent risk the auditor should ensure that the client has internal control in place to mitigate the inherent risk. For identifying the inherent risk auditor should have check that the inventory is not quickly becoming obsolete or the patent of the company getting expired. The auditor also needs to exercise the check over the misstatement in the prior period misstatement and identify the area where there is the huge probability of the theft or fraud. The two types of inherent risk which could have occurred at DIPL are Acquisition of Nuclear publishing limited (NPL) The Auditor may have a little or huge focus over the acquisition of the NPL during the year 2014 which may lead to inherent risk. The main reason for the acquisition of the company was because the company was specialized in the medical textbook and each of the textbooks of the company was having huge profit margin all across the globe (Humphrey Samsonova, 2014). The auditor should not ignore that the article published in the year 2015 about the new theory that leads to medical textbook being obsolete. If the new theory will be valid that it will cause huge loss to the company. The auditor failing to report the risk will create a huge impact on the profitability of the company. For avoiding the risk the auditor needs to have a regular check over the major transaction made by the company in the recent and the change in the external situation in related to the same. Also, the auditor should check the other non-routine transaction which could have a huge impact on the profitability of t he company. Allowance for obsolesce of the inventory The Auditor should have checked over the area where lots if the estimate is made by the management because there are huge chances of inherent risk in the area (Knechel Salterio, 2016). The company needs to disclose in the accounting system about the process adopted for the fair valuation. The auditor must review the estimation technique made by the management to reduce the possibility of the error and can be magnified if occur rarely or the first time. Also, the auditor needs to have checked over the employee with the varying level of authority, for instance, the account receivable clerk Gay Chan is having an understanding of the entity system and the internal control or is observing inventory and performing cutoff procedure may create an inherent risk to the organization. The DIPL can have the inherent risk with the valuation of the raw material which was valued at average cost and the allowance of the inventory to cover the decline in the value of the storage hazard (Andon, et. al., 2015). The organization policy of valuation of the inventory may lead to inherent risk as if they are not recorded at the appropriate cost will lead to loss of value of the stock. Also if the company has not kept enough allowance to cover the loss of hazard of storage than it will affect organization operation in the future. 3.The auditor of the DIPL in order to avoid fraud needs to identify the area of the business where there is a huge possibility of fraud and conduct the detail examination over the same. Also, the Auditor should obtain the appropriate evidence to reduce the audit risk and to maintain proper track over the business transaction. The DIPL has a huge probability of the fraud and to avoid the same the company needs to create the strong internal control system where no single person has complete control over the transaction. The effectiveness of the internal control system also reduces the probability of the occurrence of the fraud as the work of each and every employee is examined by the other (Nicoll, 2016). The auditor needs to examine the internal control system adopted by the DIPL to promote adequate reporting of each and every transaction. The DIPL is engaged in the activity of printing books, a magazine for the publisher on the demand basis. The organization should have a proper track over the way inventory is recorded as the company is acquiring the resources from two different countries and have a different cost. Also, the company needs to check the employee who is part of the process through which the goods are delivered to client and payment is received from them (Nicoll, 2016). The fraud can occur in DIPL at the time of receiving the order through the off system. There is the huge probability of misstatement in the cash receipt as some of the payment is received through mails and the cashier records the transaction in the inward remittance registered and forward the advice to Gay Chan for posting the same in the accounts receivable ledger. The process may lead to loss of the transaction as some of the time Judy Bones fails to report the transaction which is hard to track as she has the sole control of the receipt of the payment by cheque. The organization has changed the system through which transaction is recorded so the auditor needs to ensure that the new system doesnt provide the undue benefit to the person handling the system (Arens, et. al., 2007). The management on the regular basis should identify the shortfall in the system and make the effort to overcome the same to reduce the chances of fraud. Also, the higher authority needs to review the system and check that no single person has been provided complete control over the transaction also they are in contact with the person who is checking their transaction. These risks may create huge impact over the working of the organization. The auditor needs to classify the risk to emphasize more on the risk which may have a huge impact on working or existence of the company. In the case of high risk, the Auditor needs to conduct the detail examination of the transaction in the financial statement and should obtain sufficient evidence over the same. The Auditor in the case of receipt of payment through cheque needs to check the evidence of each of transaction and whether any of the transaction is omitted to detect the fraud in the area. The auditor can frame qualified report if management doesnt provide enough evidence during the audit to assist the opinion framed over the true and fair position of the financial statement of the entity. If the Auditor has obtained sufficient evidence over the transaction than he can frame an unqualified opinion over the financial statement of the company. Also, there are chances of error at the time of recording the inventory as the company is obtaining the raw material from the different sources and is adopting different channel to dispatch the goods which create the possibility of the fraud (Arens, et. al., 2007). So the auditor needs to conduct the detail examination in the area and obtain sufficient evidence over the same. So the management of the company needs to assist the auditor at the time of conducting the audit so that he can effectively report the true and fair value of the financial statement of the entity. The auditor frame the clean report is he is satisfied with the authenticity of the financial statement of the DIPL. References Andon, P., Free, C., O'Dwyer, B. (2015). Annexing new audit spaces: challenges and adaptations. Accounting, Auditing Accountability Journal, 28(8), 1400-1430. Arens, A. A., Best, P., Shailer, G., Fiedler, B., Elder, R. J., Beasley, M. (2007). Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Brown-Liburd, H., Issa, H., Lombardi, D. (2015). Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), 451-468. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice Theory, 31(1), 127-146. Humphrey, C., Samsonova, A. (2014). A crisis of identity? Juxtaposing auditor liability and the value of audit. In Accounting and Regulation (pp. 111-131). Springer New York. Jans, M., Alles, M. G., Vasarhelyi, M. A. (2014). A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review, 89(5), 1751-1773. Knechel, W. R., Salterio, S. E. (2016). Auditing: Assurance and risk. Taylor Francis. Messier Jr, W. F. (2010). Opportunities for Task?Level Research within the Audit Process. International Journal of Auditing, 14(3), 320-328. Nicoll, P. (2016). Audit in a democracy: the Australian model of public sector audit and its application to emerging markets. Routledge.