The effects of white privilege on the black body - Free Essay Example

Sample details Pages: 8 Words: 2323 Downloads: 9 Date added: 2019/07/30 Category Society Essay Level High school Tags: White Privilege Essay Did you like this example? Evaluation of sources: Source A Don’t waste time! Our writers will create an original "The effects of white privilege on the black body" essay for you Create order Origins: Source A is a primary source and was published online on the 12th of February 2017, on News 24 by City Press which is a well-known media, news outlet in South Africa under a journalist\writer by the name Theo Mapheto who is a youth activist and attorney based in Johannesburg, under the guest column. The purpose of this piece is to express the effect of white privilege on the black body more so society of South Africa. Validity\usefulness: the article contains the element of bias making it clear the writer has a anti-white and anti-white privilege view.as seen by its use of emotive language and the fact that it seems the writer is emotionally invested into the topic\article, rub salt into the wound. but once the reader of the article strips away the bias of the article the reader is able to see the article shows what power white privilege has and how it is utilized unconsciously by a white individual. The source furthermore points out white privilege is still at play in the South Africa society and the affects it has on the black body. The source is furthermore useful as it gives us (the readers) a situation in which we can now expect white privilege to show its nature and we can also link it to personal experiences and now finally put a label on it. Reliability: the sources reliability is questionable since it was written under the guest column meaning that it could to an extent be the opinion of a random individual and not of an actual journalist who performed research before writing this article. Apart from that elements of bias and generalization being sited throughout the article on a sense of justification of a single incident. The source is reliable for the purpose of illustrating the emotional views of black citizens in South Africans as well as the strength of white privilege on a deeper level on a black body. Limitations: the article is very limited as it not only tells one side of the story and does not seem to unpack the entire story from all perspectives. But as well as it is bias allowing for the reader to question the intention of the writer form being to inform to painting their opinion on the matter as fact. It furthermore accounts for a single incident as uses this as justification for generalization and blaming white privilege and the government for all that is wrong in South Africa. Source B Origins: Source B is a primary source by an anonymous writer who then published it on News 24 a well know online media outlet on the 12th of October 2017. Under the guest column. The purpose of this source is to show that it is possible for a white individual to acknowledge they are privileged and try getting others to acknowledge it as well. Validity\usefulness: the source is valid as firstly it doesnt contain an element of bias and more so gives us the point of view of a aware white person (aware in the sense they know they are at an advantage because of white privilege), furthermore the source goes on to explain the concept of privilege being an advantage bestowed to a set person or people even in explaining as to why in the case of white privilege black people carry anger towards white people. The source goes onto explains a solution that could be implemented by white people that would need them to be mindful of their white privilege and admit that they are beneficiaries of white privilege the source is also of value in showing it is possible for a white individual to see that they are privileged and to try solve it as an issue allowing for hope that more white people are out there and they too have acknowledged white privilege meaning that even more can as well. Reliability: the source is reliable in conveying a message of blacks need to realize whites did not ask to be privileged more so whites need to understand and admit they are privileged and either limit its effects on personal gain or try sharing its power. Limitations: the article goes on to discuss black people as being angry due to a single thing and it being white people are privileged and thats not the case or only factor as there are multiple such as inequality, or lack of employment. A further limitation is the solution given of whites being mindful but that can not be a viable solutiona proper reliable solution because it would be hard for such to be done if they are unconscious or ignorant about the privilege in the first place. Source C Origins: Source C is a primary source and was published online on a website called The Daily Vox. On the 1st of February 2017. Written by the name Lisa Golden a freelance journalist who is based in Johannesburg the purpose of this piece is to show white privilege is a poison to the white community and its time they remove it. Validity\Usefulness: the article is useful as it gives an account of a white individual who goes on to acknowledge that they are privilege and that white privilege exists in South Africa the author firstly gives out her experiences of encountering white privilege then goes on to explain the white community is to fix itself and rid this privilege as it is corrupting them. She went on further to describe how blacks are treated in this single case (of the woman working behind the patisserie counter being given a white tantrum).this piece is useful for the purpose of providing a personal account of white privilege and its being used on black individual and even a white individual as well. The source also shows us how corrupting this privilege is towards the white body. As it was thought that whites treat one another better than they treat black people by for the source to account for the women in the store to attack Lisa the white writer as well just shows white privilege has negative ef fects to both black and white people. Reliability: the source is written by a Lisa a white individual who lives in South Africa. She furthermore went on to discuss how white privilege exists and also needs to be challenged. The writer seems emotionally invested in the article but does not turn this into bias instead keeps her article very subjective which furthermore adds to the reliability of the source in showing that white privilege is still in play in South Africa, the article is furthermore written by a South African journalist, who lives within South Africa this assists in assuring the article is reliable and her article has been published on multiple trustworthy websites including Medium.com. The source furthermore according to what was written seems to have been written a day after the incident at Woolworths occurred meaning that everything was still there in detail in the writers mind Limitations: the source is limited as it does not contextualize the situation around white privilege. Yes it gives a single account but thats the issue the writer then tries to use this single event they witnessed as a means to substantiate her conclusion that white privilege has poisoned the white community. It does not explore the effects of white privilege on society nor does it actually give a proper representation of its effects. Source D Origins: Source D is a primary source and was published online on website called Tolerance under a writer by the name Jennifer R. Holladay and is a passage from White Anti-Racist Activism, which is a book published in the US (United States of America) and furthermore discusses white privilege as well as racism and gives us views on its advantages and affects in society. The purpose of this source is to explain the concepts of white privilege and racism and furthermore give out a way to try eradicate and solve them. Validity\Usefulness: the extract is of value as a primary source. It gives out accounts of the writer relating to the topic of white privilege and even racism and goes into depth on racism and white privilege and even goes on to list multiple examples of the advantages of being a recipient of white privilege. The source is valid and of value in explaining where this two concepts manifest Reliability: the source is reliable as it is firstly an extract from a book and has been published on multiple websites, secondly the article is reliable in discussing whit privilege and racism to full lengths Limitations: however the article fails at specifically analyzing white privilege in South Africa, the article mainly deals with racism and white privilege in USA, nowhere does it actually go in detail about White South Africans furthermore their counterparts neither does it give a proper concrete solution to help deal with these issues instead talks of initiating classes where the home language is diversified. Source E Origins: Source E is a primary source, published online by Zimbabwean born Jo Jackson and even furthered her studies in France and basically traveled the world, on the platform Matador network on the 7th of November 2017, the purpose of the article is to enlighten people on whats happening in South Africa in relation with white privilege, and to try and get those who are privileged to acknowledge they are and even attempt to get them to give it up as in means to working towards a equal society. Validity\Usefulness: the article is valid as a primary source, and of value because the writer goes on to give full examples on her experiences on how black people are made to basically live their lives due to white privilege, and how white privilege has basically resulted in white lives being firstly more successful, then living a much more easier life than black people and how we fail to see death as death as we value others more because they are white deaths, it even goes on to the point to compare South Africa and the rest of the world in the sense of the effect\damage of white privilege and how different we are to the rest of the world . Even more so the article is valid in showing us that white privilege still exists in South Africa and she the writer goes on to give multiple accounts for it. Reliability: the source is reliable for the purpose of illustrating an accurate painting of how life is in South Africa for black people, with the taxi example and explaining how they value cleanliness to the extent where one would struggle in pointing out where do the passengers in the taxi live as they all look like members of the middle class at that time majority of them are made up of the lower class. The source itself is useful as a primary source as it gives an actual account of the experiences\encounters of the writer with white privilege compared to secondary sources that may only describe the degrees of privilege thus not allowing for readers to see for themselves and analyze the source correctly. The source is bias due to it taking an anti- white privilege stance by only giving a black view of the issue showing a clear favorite. Limitations: the source is limited, as it only shows and explains the writers personal experiences and opinion, it does not fully explain the situation around white privilege as in it only takes the concept from one side the black peoples perspective and how they view everything. There is a lack in white representation well the white peoples point of view on this topic. Source F Origins: Source F is a secondary source, published online by a unknown writer who is a blogger, on the platform WordPress, the purpose of the article is to express the authors opinion on the topic of privilege and the types and their effects, as well as to provide knowledge to people on what is white privilege and why it should be dismantled Validity\Usefulness: the source is valid and of value as it serves its propose of explaining privilege and white privilege. Furthermore the anonymous writer is a white person further adding credibility to the topic of white privilege. The article then talks of how privilege is created and how it creates norms and frameworks in society and how the unprivileged bunch need to work to make their riches by following these frame works, more credibility is added on by the fact the writer went on to say the article is not yet complete as more research is being complied showing that this a extremely objective paper which will further get better with more substance. It goes on to quote from a book\essay where it gives examples of white privilege. He does go on to explain possible solutions to white privilege. Reliability: the reliability of the source can be questioned because firstly the author does not reveal anything about himself not his name, of place of birth, or where he currently resides, all we know is that his a blogger and share his opinion in his work but also said he edits his work if or once he gains more insight on the topic at hand therefore telling us the article is not yet complete and will soon be altered once he gets new or relevant information on the topic of privilege. But as for the article itself it is reliable for the purpose of clearly deconstructing the concept of white privilege and explaining it Limitations: the article is limited as since its written by a white writer about white privilege it fails to add in the black aspect of how black people feel about the concept and how the concept affects them on the daily.

Essay on The Origins Of Our Species - 1945 Words

The latest discovery of a fossil skull in Kenya, more than three million years old, once again demonstrates the complex evolution of humankind. The following article examines the evidence and sees how it fits into the ideas of human origin formulated by Frederick Engels more than 100 years ago. quot;There is a grandeur in this view of life, with its several powers, having been originally breathed into a few forms or into one; and that, whilst this planet has gone cycling on according to the fixed law of gravity, from so simple a beginning endless forms most beautiful and most wonderful have been, and are being, evolved.quot; (Charles Darwin, The Origin of the Species, pp. 459-60, Penguin 1985.) The latest discoveries in paleontology†¦show more content†¦It is understood that, as with the Australopithecus, the Kenyanthropus also walked upright. The emergence of these bipedal apes was a revolutionary breakthrough in human evolution. What forced these creatures in this direction is likely to have been the climatic changes that swept through the African continent some fifteen million years ago. The transformed geography, driven by the separation of two tectonic plates, running from the Red Sea in the north through Mozambique in the south, saw faulting and uplifting of mountains and the creation of the Great Rift Valley. This transformation caused the forests to shrink and fragment, creating radical changes to the habitat of the ape populations. quot;The land to the east of the valley was no place for apes, with its forests rapidly disappearing as rainfall levels diminishedquot;, states Richard Leakey and Roger Lewin. quot;One very persuasive theory for the origin of bipedalism, the feature that established the human family, is that it was an adaptation for more efficient locomotion between widely distributed food sources. There are other theories, too, but this one makes good biological sense, given the habitat changes of the time.quot; (The Sixth Extinction, p.88.) Over aShow MoreRelatedThe Theory Of Christianity And Christianity1321 Words   |  6 Pagesfor a way to explain the universe. We have always been developing new ideas explaining our beginnings, and how we came to be. We look for the cause of a certain earthly phenomenon such as the weather or the rising and setting of the sun. Our ancient ancestors at the dawn of humanity were in a huge and confusing world, obviously trying to make sense of it all. This beginning of our intellectually adept species had no people before them to learn from, and formulated simple theories that could easilyRead MoreCharles Darwin s Theory Of The Creation Of Species1560 Words   |  7 Pagescreation of species and has caused people to turn their backs on faith and look to science to be their religion. The way in which Darwin describes the creation of species in The Origin of Species does not agree with how species are created in Christian teachings. Charles Darwin’s theories have impacted so many different aspects of life from what we teach our children in school to our chosen faith. Charles Darwin explains his theories on how different species are created in The Origin of Species. DarwinRead Moreâ€Å"Lucy and Ardi: Beginning of Human Origins†1572 Words   |  7 PagesRamchandra Rana March 1, 2012 World Civilizations 101- Dr. James LePree â€Å"Lucy and Ardi: Beginning of Human Origins† Many people often consider our first milestone in life to be our first step. It is the beginning of many important developments as an individual. It was also the beginning of our development as a species. Dr. Donald Johanson and Dr. Tim White discovered two of the most amazing specimens that would be the stepping-stones to the beginning of evolutionary development. AustralopithecusRead MoreThe Origin Of Moral Sense By Charles Darwin1529 Words   |  7 Pagesfamous for his theories regarding evolution and natural selection. In his 1871 book, Charles Darwin explains the origin of morality through studying the behavior of various species. In his essay, â€Å"Origin of the Moral Sense† Charles Darwin uses his theory of evolution to explain the origin of morality through the study of animals, specifically mammals. Darwin’s main theory of the â€Å"Origin of the Moral Sense† is that humans have natural social instincts which in turn gives them a sense of naturally oc curringRead MoreOut of Africa vs Multiregional Theory1347 Words   |  6 Pagesevidence of early human life across different continents, but are always working to attempt to explain what they have discovered, and try to piece together the earliest signs of human civilization. Two main theories have emerged related to the origin of our ancestors, the Out of Africa Theory and the Multiregional Theory (Ember, Ember, amp; Peregrine, 2009, p. 163). Both theories have merit, and evidence to back them up, causing controversial debate between Anthropologists. Each theory has itsRead MoreMan Trumps all Others847 Words   |  3 PagesPredating any modern scientific discovery is the notion that man as a species, trumps all others in every sense, giving rise to expansive civilizations and an apparent dominion over the natural. It is not exclusively anthropocentric, as specific races have been repeatedly castigated as a result of a narcissistic understanding of the self. This self-entitled p resumption has led to much of the behavior that continues to disregard the organic and even fellow humans. In her revealing work BecomingRead MoreEvolution Of Culture Midterm Essay1307 Words   |  6 PagesTheresa Salopek Evolution of Culture Midterm Essay October 20, 2015 The Question of Our Origin: Two Opposing Theories During ancient archaic times, several species existed in the Old World including Homo sapiens in Africa and the Middle East, Homo erectus inhabited Asia, and Homo neanderthalensis flourished throughout Europe. These species however, all lacked a cognitive flexibility which would destroy the blinding walls that blocked any connection between their multiple intelligences. All of scienceRead MoreNatural Selection And Human Evolution1198 Words   |  5 Pagesthe words generations). The variation within species and reproductive success are the basis of natural selection. Natural selection was developed by nineteenth-century British naturalists Charles Robert Darwin (1809–1882) and Alfred Russel Wallace (1823–1913). Both Darwin and argued that certain individuals in a species maybe born with particular characteristics or traits that enable them to survive better. Modern scientists believe that new species emerge when small populations become isolatedRead MoreThe Evolution of Evolution1188 Words   |  5 Pagesstates: â€Å"God created man in His own image, in the image of God He created him; male and female.† (New international version Genesis 1:27). Society would rely on religious views for the answer of how the human race was created. Before the book â€Å"On origin of Species† was published, society would also rely their questions to be answered by religion and not by science since there was little development in the field of science. Questions like why do we share so much genetic trait with apes or why bonobos areRead MoreAfrica The Home Of Humanity1253 Words   |  6 PagesAfrica the Home of Humanity Human origins, evolution, and diffusion are important for understanding the history of Africa. African historians take pride in the fact that Africa is most certainly the birthplace of humanity. There is evidence showing that humanity began in Africa by remains left behind by human groups and societies. They have retrieved fossils of living organisms, and even written records, like cave drawings. Dating back millions of years ago Africa provides the best time line

California DMV Written Test Free Essays

California DMV written test #1 1 . It is illegal for a person 21years of age or older to drive with a blood alcohol concentration (bac) that is or higher. a. We will write a custom essay sample on California DMV Written Test or any similar topic only for you Order Now 0. 08%- Eight hundredths of one percent 2. You must notify DMV within 5 days if you: a. Sell or transfer your vehicle. 3. Highways are typically most slippery: a. When it first starts to rain after a dry spell. 4. A police officer is signaling you to continue driving through a red traffic light. What should you do? a. Do as the officer tells you 5. When planning to pass another vehicle you should: a. Not count on other drivers making room for you. 6. What is the difference between traffic lights with red arrows and those with solid red lights a. You cannot turn on a red arrow, even if you stop first. 7. Which of the following increases your chances of having a collision? a. Continually changing lanes to pass other vehicles. 8. Which of these statements about drugs and driving is true a. Even over-the- counter drugs can impair your driving. 9. You should allow more space in front of your vehicle when following large trucks because: a. You need the extra room to see around the truck. 10. You may cross double yellow lines to pass another vehicle if the: a. Yellow line next to your side of the road is broken. 11. You must use your seat belt: a. And failure to do so will result in a traffic ticket. 12. Which of these statements is true about road work zones? a. You must â€Å"slow for the cone zone†.. 13. Animals may be transported in the back of a pickup truck only if: a. They are properly secured 14. If you drive slower than the flow of traffic, you will most likely: a. Interfere with traffic and receive a ticket. 15. When changing lanes on a freeway, you should: a. Signal for at least five seconds. 16. You want to pass a bicyclist riding on the tight edge of your lane. You: a. Must not squeeze past the bicyclist. 17. At intersection, crosswalks, and railroad crossings, you should always: a. Look to the sides of your vehicle. 18. You want to turn left ahead. In the middle of the road there is a lane marked as shown. You must. a. Merge completely into this lane before you make your left turn. 19. This yellow sign means: a. Merging traffic ahead. 20. You are driving on a city street and see an emergency vehicle with flashing lights behind you. What should you do? a. Drive to the edge of the road and stop. 21 . which statement is true about motorcyclists and motorists a. otorcyclists he same rights/responsibilities as other motorists 22. When making a right turn from a highway with two lanes in your direction, you may turn from. a. The lane nearest the curb or edge of the road. 23. Which of these vehicles must stop before crossing railroad tracks? a. Tank truck marked with hazardous materials placards. 24. If you have trouble seeing other vehicles beca use dust or smoke blowing across the roadway, you should drive slower and turn on your: a. Headlights 25. Large trucks turning right onto a street with two lanes in each direction: a. Often have to use part of the left lane to complete the turn. . You should not start across an intersection if you know you will block the intersection when the lights turn red: a. Under any circumstances. 27. Pedestrians crossing at corners have the right-of-way: a. Whether or not a crosswalk is marked. 28. Which of the following will help you avoid being hit from behind? a. Decreasing your following distance. 29. You want to make a right turn at the corner. A pedestrian with a guide dog is at the corner ready to cross the street in front of you. Before making your right turn, you should: a. Wait until the person crosses the street. 30. Smoking inside a vehicle when a person younger than 18 years of age is present is: a. Illegal at all times. 31 . You must file a report of Traffic Accident Occurring in California (SR 1) with DMV within 10 days if you: a. Are in a collision that causes $750 in damage. 32. When is it legal to use a cell phone without a hands-free device while driving? a. When making a call for emergency assistance. 33. This white sign means: a. Stay in the right lane if you are driving slower than other traffic. 34. You should use your horn when: a. It may help prevent a collision. 35. You are driving on a one-way street. You may turn left onto another one-way street: a. If traffic on the street is moving to the left. 36. At dawn or dusk, or in rain or snow, it can be hard to see and be seen. A good way to let other drivers know you are there is to turn: a. On your headlights. -rest 1. You must notify DMV within 5 days if you: 2. It is illegal for a person 21years of age or older to drive with a blood alcohol 3. You are driving on a five-lane freeway in the lane closest to the center divider. To exit the freeway on the right you should a. Change lanes one at a time until you are in the proper lane. 4 A large truck is driving in the middle ot three lanes. You want to pass the large truck. It is the best to pass: a. Quickly on the left and move ahead of it. 5. You are driving on a divided street with multiple lanes in your direction if you need to make a U-turn, where should you start? a. In the left lane. 6. When you are in a dedicated turn lane controlled by a green arrow, which of the following is true? a. All oncoming vehicles and pedestrians are stopped by red light. 7. Always look carefully for motorcycles before you make a turn because: a. Their smaller size makes them harder to see. 8. When looking ahead of your vehicle while driving, you should: a. Scan your surroundings. 9. Unless otherwise posted, the speed limit in a residential or business district is: a. 25mph 10. There is one lane in your direction and the vehicle ahead of you often slows down for no apparent reason. In this situation you should: a. Increase the following distance between you and the other vehicle. 11. If an oncoming vehicle has started to turn left in front of you: a. Slow or stop to prevent a collision. 12. You should usually drive your vehicle more carefully when you: a. Are near schools, playgrounds, and in residential areas. . This yellow sign means: a. Divided highway ahead. 14. Do not cross double solid yellow lines in the center of the roadway to: a. Pass another vehicle. 15. Where should you stop your vehicle if there is no crosswalk or limit line? a. At the corner. 16. You are approaching an intersection. The traffic signal light is flashing red. What should you do? a. Stop before entering, then proceed when safe. 17. which statement is true about motorcyclists and motorists a. motorcyclists have the same rights/responsibilities as other motorists 18. Use your high-beam headlights at night: a. Whenever it is legal and safe. How to cite California DMV Written Test, Papers

Importance of Auditor’s Independence and Professional Skepticism

Question: What is Importance of Auditors Independence and Professional Skepticism? Answer: Introduction The present report specifies the importance of independence and professional scepticism while planning and conducting an audit of an organisation. It is necessary that sufficient appropriate evidence should be attained by auditor so that a fair opinion can be presented relating to financial statements. The main objective of the external auditor is to apply professional standards conducting an audit and the same adhere the call for the appropriate application of professional scepticism and independence for the formation of appropriate opinion on the financial statement (Rahman, Moniruzzaman and Sharif, 2013). Scepticism is a required attitude for enhancing the auditors ability in exercising professional judgment is ascertaining and responding to circumstances which indicate the possibility of material misstatements in financial statements. Further potential threats relating to same have also been discussed in the report with appropriate safeguards relating to them. Literature review The importance of independent audit is heightened as the same increase the degree of user confidence in financial statements and other documents. Various organisations have to face difficult economic conditions which give rise to financial reporting challenges like the existence of going concern assumption, evaluation of fair value and policies adopted for selecting appropriate accounting policies for the preparation of financial statements (Nickell and Roberts, 2014). Australian Securities and Investment Commission have also presented concern regarding the application of professional scepticism in auditing. In order to enact a measure of appropriate scepticism it is necessary that there must be enough understanding of concepts and the factors which underlie at different structural levels which influence it. U.S. and international standard stress on questioning the critical assessment of audit evidence and a varied interpretation are available relating to it. The factors which enhance the application of appropriate professional scepticism assist organisation in avoiding alleged audit deficiencies. It has been analysed that unless all the parties completely understand all the factors which affect the professional scepticism; the solutions will be not to assess completely for the same and cost would overweighs benefit. For the purpose of enhancing the application of proposed solutions must consider the manner in which it affects each structural level and mitigates factors which are already in place (Libby and Emmett, 2014). External auditors already know the responsibility relating to appropriate professional scepticism throughout the audit. Auditors independence requires a free state of mind which permits the provision of opinion not being influenced or compromise the professional judgment and allow the allow the auditor to take a decision with integrity, objectivity and professional scepticism. The International Federation of Accountants has specified a framework of principles which provide assurance to team members, and it used for identifying threat for independence and measuring the significance of that threat. In case the threat is clearly insignificant and in such state, then safeguards are being applied for reducing them to an acceptable level such that independence of appearance, as well as the independence of mind, is not compromised. Auditors Independence Auditors independence requires independence of mind as well as the independence of appearance. In accordance with the Singapore Standard on Auditing (SSA) Auditor is allow to act with integrity and exercise professional scepticism while conducting and planning audit. Independence of appearance means the state of mind which allow the auditor to provide opinion without being affected or compromise in terms of professional judgment is known as the independence of mind (Soliman and Ragab, 2014). This standard ensures that all facts and circumstances are avoided; knowledge is availed from third parties while forming an opinion or conducting an audit. Independence word itself lead to suppose that professional judgment is to be applied and the same ought to be free from all the economic, financial and other relationships. The same was concluded in a matter of Rosenberg Rich Baher Berman Co. et at and SEC Administrative Proceeding Release no. 34-69767,2013 that auditor independence is viola ted in case he provides prohibited non-audit services. Further in the case of LIAN BENG: DECONSTRUCTING REMUNERATION same judgment was provided. In this case intense scrutiny has been done by the Singapore Exchange (SGX), as well as experts. Auditor independence plays a pivotal role in providing unbiased and honest professional judgment which is the primary duty of auditor. It has been observed that doubt is expressed relating to the independence of the external auditor (Knechel and Salterio, 2016). At the same time, it is being argued that it is very necessary that corporate governance measures are in place for an auditor to providing an appropriate opinion regarding financial statements. In the case of Total Wealth Management Inc, SEC Administrative Proceeding, 2014 WL 3401161 it was concluded that auditor does not provide an independent opinion in case he assesses his own work. The significance of economic, financial and other relations are evaluated after considering the informa tion received from third parties and at the same can be attained only if independence is provided to the auditor. Professional Skepticism Professional scepticism can be said as an attitude for being alert for the circumstances which might indicate possible misstatements or contradict with available audit evidence. As per provisions of SSA 200 the independence of auditor is important so that the opinion which is formed on financial statements is not influenced by any relationship between them. Professional scepticism is important for enhancing the effectiveness of audit procedure. Study of Ikechukwu (2013) shows that the same decreases the possibility of selecting inappropriate audit procedures, misapplication of inappropriate audit procedures; neglecting unusual transactions and misconstruing audit results. It provides assistance in taking a decision relating to nature, timing and selection of audit procedures; ascertains and evaluating sufficient appropriate evidence; assessing the managements results as well as judgment and concluding the base which is to be formed for the purpose of attaining audit evidence. Profess ional scepticism required to be applied at every level that is engagement level, planning and conducting an audit and forming an opinion on financial statements (Ikechukwu, 2013). In the case of James T Adams, CPA SEC Administrative Proceeding it was concluded that individual auditor and associate company is treated as one entity and as in this professional scepticism was not applied the same was concluded that auditors independent is impaired, and the penalty was charge from the claimant. At engagement level, it is necessary for ascertaining the integrity of owners as well as management. With this case, regulations regarding professional scepticism has been rigid for auditors as well as companies. Application of professional scepticism ascertains as well as assesses the risk of material misstatement and the same is done through performing risk assessment procedures and evaluating assessment of risk through modification of audit procedures. Same has been violated in the case of Wal- Mart and News Corp, FCPA due to which modification in regulation has been made. Analysis of potential threat to independence and Professional skepticism in planning and performing in audit A variety of threats have been recognised relating to auditor independence and professional scepticism such as self-interest threat; familiarity threat; self-review threat; intimidation threat; advocacy threat and the same have been specified with their safeguard: Self- Interest Threat: In case auditor is financially dependent on the audit client or in case he is closely associated with him due to any other interest; in that situations, circumstances exist for self-interest threat. The risk relating to this threat can be mitigated by making understand management the importance of auditors independence and its role in the formation of opinion (Tassadaq and Malik, 2015). Familiarity Threat: This threat exists when there is a relationship between auditor and the client or in case the auditor provides advice or acts in a management The safeguard that should be applied are: an independent individual can be appointed for overviewing the work and providing suggestion so that in case any material misstatement exist the same can be lowered to an acceptable level (Contessotto and Moroney, 2014). The same threat arose in the case of Scott London, CPA,SEC, 2013 in which partner provided inside information to his friend in exchange for jewellery and cash , and it was concluded that independence rules had been violated and audit is not done independently. Self Review Threat: This specific threat arises in circumstances when the auditor has to audit work done by a member of his audit team, colleague or partner. As a threat of biases arises in these situations that the transaction would have been entered appropriately or the work has been assessed in an appropriate manner, and no material misstatement exists (Weiss, 2014). For mitigating the risk relating to same threat independence issue should be discussed with management including audit committee so that the same is made available to the auditor and appropriate opinion is formed by the auditor. Another method which can be applied is a review of the accounts by a qualified and independent individual so that it can be appropriately assessed that whether any material misstatement exists or not. Intimidation threat: These threats arises in situation where auditor is in a position of being overtly or covertly compelled by managing authorities or by other interested parties. For example this threat arise, if an audit team is threatened with replacement if they made disagreement regarding the application of auditees regarding particular accounting principle, or if an auditor is forced to believe that that an expression of auditees of client dissatisfaction will impose significant threat to their career within the firm Inherent Biases: The brain quickly makes an unconscious decision in accordance with detail provided in first impressions. Thus the same as believing subsequent colour thinking in accordance to which the person thinks about further issues. Professional Scepticism can be said as a conscious tool for dealing the issue relating to biases while auditing (Abdullatif, 2013). It is true that safeguard requires time and continuous efforts and is successful only in case the same is implemented with diligence. Therefore the present threat can be mitigated with the application of professional scepticism while planning as well as conducting an audit. Other general safeguards which can be applied for mitigating the risk relating to independence and professional scepticism of auditor are to discuss with management regarding the importance of ethical behaviour and make them act in public interest. Policies and procedures relating to the identification of ethical threat should be in associate with the policies followed by the organisation (Young, 2013). Conclusion It can be concluded from above discussion that auditors independence and professional scepticism plays a pivotal role in forming an appropriate opinion on financial statements. Thus scepticism can be said as a necessary attitude which is to be applied by the auditor in all the stages while conducting an audit for attaining sufficient appropriate evidence. Therefore it can be said that consistent application of professional scepticism imperative auditor in the formation of opinion on financial statements. References Books and journals Abdullatif, M., 2013. Fraud risk factors and audit programme modifications: Evidence from Jordan. Australasian Accounting Business Finance Journal. 7(1),P.59. Contessotto, C. and Moroney, R. 2014. The association between audit committee effectiveness and audit risk. Accounting Finance,.54(2).Pp.393-418. Ikechukwu, O.I., 2013. Earnings management and corporate governance. Research Journal of Finance and Accounting, 4(3), pp.51-56. Knechel, W.R. and Salterio, S.E., 2016. Auditing: assurance and risk. Routledge. Libby, R. and Emmett, S.A., 2014. Earnings presentation effects on manager reporting choices and investor decisions.Accounting and Business Research, 44(4), pp.410-438. McKee, T.E., 2014. Evaluating financial fraud risk during audit planning. The CPA Journal, 84(10), P.28. Nickell, E.B. and Roberts, R.W., 2014. Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing. Critical Perspectives on Accounting, 25(3).,Pp.217-221. Rahman, M.M., Moniruzzaman, M. and Sharif, M.J., 2013. Techniques, motives and controls of earnings management. International Journal of Information Technology and Business Management, 11(1), pp.22-34. Soliman, M.M. and Ragab, A.A., 2014. Audit committee effectiveness, audit quality and earnings management: an empirical study of the listed companies in Egypt. Research Journal of Finance and Accounting. 5(2).Pp.155-166. Tassadaq, F. and Malik, Q.A., 2015. Creative Accounting Financial Reporting: Model Development Empirical Testing. International Journal of Economics and Financial Issues, 5(2). Weiss, J.W., 2014. Business ethics: A stakeholder and issues management approach. Berrett-Koehler Publishers. Young, M.R., 2013. Financial Fraud Prevention and Detection: Governance and Effective Practices. John Wiley Sons.