Appropriate Consequences for Student Misbehavior

Students will misbehave in class. As teachers, we might not be able to stop all forms of misbehavior before they start. However, we have complete control over our own reactions to student behavioral issues. Therefore, we must choose our responses wisely, making sure that they are appropriate and logical. The old adage, the punishment must fit the crime, is especially true in a classroom setting. If you choose something illogical, students will learn less than if your response directly relates to the situation, or they might miss out on important information being taught in class that day. Following are a series of situations that have been chosen to illustrate appropriate responses in your classroom to help establish behavior management. Note that these are not the only appropriate responses, but instead chosen to show the difference between appropriate and inappropriate consequences. A student uses a cell phone for non-academic purposes. Appropriate: Tell the student to put the phone away.Inappropriate: Confiscate the cell phone.Explanation: A cell phone policy should be clearly stated in the student handbook and reviewed with students whenever there is an infraction. Teachers should record repeat offenders in order to share that the student is distracted in class with parents. Rules should be designed to meet the needs of students while addressing educators’ concerns. Some districts allow teachers a choice to make the decision by clearly posting if students can use their devices. Information on the webiste  Common Sense Media can help teachers plan for device use that considers digital citizenship and student safety. Regardless, digital devices like cell phones should only be used in class when there are specific goals in mind, critical thinking, collaboration, advancement, and equity. A student is late to class. Appropriate - The student misses the daily starter or do-now activity and could lose any points associated with this activity.Inappropriate - The teacher ignores the situation, and the student has no consequences for their tardiness.Explanation - Tardiness is a big deal, especially if left unchecked. Teachers should have a tardy policy in place to deal with problem tardies. Having a daily do now or warm up is one way to give students an immediate benefit for being to class on time. One note of caution, a student who is frequently tardy could build up a large number of zeros for not completing the warm-up activity. In this case, the warm-up activity could be used for extra credit points. There is a differemce between grading for ability and grading for behavior. A student does not bring in his or her homework. Appropriate - Depending on the school policy, the student could lose points off their homework assignment. The student could also receive a lower rating in academic behavior.Inappropriate - A lack of homework results in the student failing the class.Explanation -Homework is done outside of the control of the classroom. For this reason, many schools are deciding not to penalize missing homework. If teachers grade only in-class or summative assessments, then the grade accurately reflects what students know. However, keeping track of homework for completion can be valuable information to share with parents. National Education Association (NEA) suggests that all stakeholders (teachers, parents, and students) work together in any effort to set homework policies. A page on the NEA website states: Policies should address the purposes of homework; amount and frequency; school and teacher responsibilities; student responsibilities; and, the role of parents or others who assist students with homework. A student does not have materials (pen, calulator) needed for class. Appropriate - The teacher provides the student with a pen or pencil in exchange for collateral. For example, the teacher might hold on to one of the students shoes to ensure that the pen or pencil is returned at the end of the class.Inappropriate - The student does not have materials and cannot participate.Explanation - Students who can not finish any classwork without materials. Extrae quipment (calculators) orsupplies should be available in class. A student does not have their book in class. Appropriate - The student does not have a textbook during the lesson for the day.Inappropriate - The teacher gives the student a textbook to use without comment.Explanation - If textbooks are required in your day-to-day classroom, it is important for students to remember their texts. It is a rare situation where you have more than a couple of extra textbooks in your class. If students accidentally take an extra text with them, you will have most likely have lost that text forever. A student does not raise their hand but calls out answers instead. Appropriate - The teacher does not respond to the student who calls out and does not call on them.Inappropriate - The teacher allows individuals to answer without having to raise their hands.Explanation - Requiring students to raise their hands is an important part of wait time and effective questioning techniques. If you do not continuously uphold this rule, then students will no longer raise their hands in class. A student uses a curse word in class. Appropriate - The teacher reprimands the student saying, Do not use that language.Inappropriate - The teacher ignores the curse word.Explanation - Profanity should have no place in the classroom. If you ignore it, students will take note and will continue to use it in class. Note: Realize that if the profanity was used against someone else in the class, a form of bullying or harrassment, the consequences should be greater than if a curse word just slips out. Record the event.

The Importance Of Investor Behavior Finance Essay - Free Essay Example

Sample details Pages: 5 Words: 1407 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? Investor behavior is one of the subjects that have been analyze aggressively through theoretical studies and empirical studies; which delivers different results from both point of view. Investor behavior study can be analysis made on demographics and psychographics of investors considering their age, gender, income group and other facts that influence investor decision making on some particulars investment. This investigation is to study the motive behind investment and other objectives for choosing certain investment. Don’t waste time! Our writers will create an original "The Importance Of Investor Behavior Finance Essay" essay for you Create order Also, by comparison, it is analytical in nature and investigate through external laws of nature, which is to study what cause traders to judge their perception of current market conditions before they themselves have do the right decision to change their point of view. An unknown investor once famously quote the biggest obstacle and worst enemy for our investment success is the one standing in front of your mirror. The human nature description that we often call and describe our own for everything we do all the time is a dangerous maladaptive behavior when allowed to roam wild in the world of share market. Stepping into the world of stock market and investment, as an investor are you well equipped with capital, skills. Well, even you have superb raw brain power for calculating and analysis, but are you emotionally stable or rational enough to make investing decision. For many years of reports and analysis, academics and practitioners have been doing serious study of how individ ual investors state of mind has to do with investment decision making. It has been proven that many investors always been emotionally affect and could not handle their investing behavior steady enough to make an impact on their investment performance. Background of the study Year 2011 has been a solid and shining performance year for Malaysia economy as Malaysia hoping for the same improving results in year 2012. With the foreign direct investment pretty well delivered, inflation issues been handled with care, the financial sector industry of Malaysia has been pretty much steady as result. Still, European debt crisis that strikes the Europe fatally has pretty much affect the whole world as well. With the exact figure of economy growth yet to be exposed, it is expected that in year 2011 economy has improvement of 5.3 percent and expecting to hit 5.6 percent by 2016. Not to forget that according to Department of Statistics (DOS), Malaysia GDP balance of payments has been outstanding comparing 2010 with an 18 percent of improvement, which US$20.2 billion in 2011 and US$23.8 billion in 2012. Yet, vulnerability of local market has been causing uncertainty and confusion for investors to predict as it market condition is difficult to be ascertain with f inancial tools and measurement. With investor rational attitude has been witnessed through the analysis, its proven investors that fully maximize utility and shows flawless self-control are inadequate through the years. Based on Psychological Biases and Investor Behaviour: Survey Evidence from Malaysian Stock Market by Audrey Lim Li Chin, it states that Malaysian investor behavior problem most common with overconfidence of themselves; which refuse to take further analysis and refuse to listen to expert opinions. Second most common behavior is the regret effect, which investor behavior change whenever they made high purchase and low sell on stock, holding one stock too long. With these negative experience cause them regret on their behavior, in the end it affect their further decision making. The random ripping of confidence is one factor that recessions are so difficult to forecast. They may not just be changes in degree from a period of economic expansion but different proces ses endangered by fear. Out economic models never have been particularly successful in capturing a process driven in large part by non-rational behavior. quoted by the US Federal Reserve Chairman Alan Greenspan opinion about global weakening economy market. By understanding investment behavior which involves human behavior and psychological mechanism of decision making., financial model is easy to understand and determine current investment market reality and situation. For this research to study on investor behaviour, the best concept to use in this proposal is by using psychological behaviour. In the book of The Four Pillars of Investment by William Bernstein, it states that studying on investor psychological behaviour is like studying on human social interests and beliefs, exactly like why men wore short hair in 1950s and long hair in 1970s. Exactly during the period of 1970s to 1990s when company like Microsoft, Apple and Disney business starts booming in the share market, investor psychological social thinking and egoism make them eager to own part of the shares of those company. In this research, Im going to demonstrate how human psychological would react with share market surprises and how would investor psychological obscuring the thinking of investors to make right decision when the facing risk and opportunity at the same time. Problem Statement The important of understanding investor behavior is the fact that deep negative emotions such as jealousy and anger can results to self-destructive and ÂÂ  unnecessarily patterns of behavior such as passion to crime and road rage (Loewenstein, 1996), according to a group of studies using a gambling task, researchers have shown that individuals with emotional poor management often perform poorly comparing investors who have disciplined emotional self-control ÂÂ  (Bechara et al., 1997; Damasio, 1994; Rogers et al., 1999) Recent evidence suggests that even relatively mild negative emotions that do not result in a loss of self-control can play a counterproductive role among normal individuals in certain cases. One of the problem statements that investors do not know what the types of investor behaviors exist in them are and certainly they are not sure what kind of negative results could bring if they are not aware of their investor behavior. On the other perspective, internal management of an IPO company is responsible to understand their customer behavior and psychological thinking in order to inprove stock marketability Study objectives Main aims of this research are to examine important personal and environmental factors that will affect investor behavior and analyze how it will influence decision-making process too; Scope of this study The scope of this study will be focus more in Kuala Lumpur of Malaysia, which where the stock market taking place for more than thirty years since its inception. Research and questionnaire will be study on IPO companies that been listed in the website of Bursa Malaysia. The limitation of this research is that based on the time and capability, this research will only study and analyze in Malaysia, which is not related to other country and certainly cannot represents share market of other country. Significance of study The significance of study will contribute a comprehensive analysis and better understanding of types of behavior that would bring impact and importance of handling it. A complete understanding of investor behavior would bring impact to Malaysia investors to perform well and prevent the common behavior mistakes. Justification of the study The intent of this research initiative is to examine the independent variable factors influencing on decision making of investors, variables include demographic, price volatility and wealth maximization; providing a comprehensive study on correction between importance investor behavior and decision making. Methodology Questionnaire will be used in this research base on quantitative research. Primary and secondary data collection method will be executed in this study. Primary data collection would be no other than questionnaire and secondary data collection will through online data (journals, article etc) and textbooks. My target group for investor behaviour would be local investment firm full time worker or part time worker, practical finance student that will represent for most investors in Malaysia. My questionnaire will be distributed in area of Kuala Lumpur. Sample size of 100 distributions with 60 expected respondents to be representing my research. Conclusion This research is to do a comprehensive study on most kind of common behavior that appear mostly in investors, determining the relationship between the investor behavior and investment outcome. Also, I would discuss the demographic variables such as age, gender and income, the roles of it and how it would affect the behavior as well. With these skill mastered by investor it would benefit investor, the financial market, also the IPO companies. https://www.theborneopost.com/2011/12/25/malaysia-year-in-review-2011/ https://iamee.edu.in/pgdm/publications/IAMEE%20Investor%20Behavior%20Analysis.pdf https://web.ku.edu/~finpko/myssi/FIN938/Grinblatt%20%26%20Keloharju_insto%20vs%20indiv_JFE_2000.pdf https://www.nber.org/chapters/c1235.pdf https://www.meta-formula.com/support-files/article_johnssonm_behaviouralfinance90s.pdf Questionnaire https://www.scribd.com/doc/30778181/Questionnaire-An-Analysis-on-Investor-Behaviour-on-Various-Investment-Avenues-in-India https://w ww.brandsberg.com/user/1011471/1/11204260930690.php

Underlying Causes Of Autism Spectrum Disorder - 1882 Words

Underlying Causes of Autism Spectrum Disorder Ariel Robinson Biology 4800-Fall 2016 Autism Spectrum Disorder is a developmental disorder that displays characteristics of significant impairments in social interactions and communication, obsessive interests, and repetitive behaviors.1 The DSM-5 characterizes Autism Spectrum Disorder as having a range of symptoms with varying severity, hence the term â€Å"spectrum†.2 Figure 1 shows a representation of the symptoms and sub-types of disorders that are characterized as ASD. The disorder is generally not diagnosable until around 18 months-2 years of age, when children would usually start to display signs of social communication. ASD has a high prevalence of 1 in every 68 children, with boys 4.5X more likely to have the disorder. Currently, scientists do not know the exact cause of autism. However, it is agreed upon that the underlying cause is highly likely to be influenced by genetic heritability.3,4,16 ASD research is important for several reasons. The most apparent reason is the dramatic increase in the occurrence in the last 20 years. Other reasons are economic costs of children with ASD, burdensome responsibilities, and emotional hardships on parents, family members, and communities. Factors contributing to the increase could very likely be caused by our better understanding of the disorder and diagnosis due to human genome sequencing technology and other scientific research. Another factor that could explain the rise ofShow MoreRelatedAutism Spectrum Disorder ( Asd )909 Words   |  4 PagesAutism spectrum disorder (ASD) refers to a group of neurodevelopmental disorders that is characterized by abnormalities relating to social, behavioral, cognitive and language skills. The genetic architecture of ASD is comprised of a variety of rare mutations. 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Business Modeling Research Directions

Question: Discuss about the Business Modeling for Research Directions. Answer: Introduction Auditors are significant for the companies in order to increase the effectiveness of company financial books of accounts. Therefore, this report frames with the aim to identify the role of business profession i.e. auditor in business and industry. This report is also provided with the views of different authors regarding the role of effective auditor profession in a business organization. Further, this report analyzes the different requirements and constitutes professionalism while involving in any profession. Moreover, this report emphasises the various practitioners material for analyzing the significance of a profession. Meaning of Auditor An auditor is a person who verifies the company financial statements and accounts and it is appointed by the auditor company. The auditor also provides the different ways to the company in the context of cost reduction and enhances the financial revenues. There are four types of auditors such as external, internal auditor, public, and forensic auditors (Guedhami, et al., 2014). For this, internal auditor is appointed by the company for the effectiveness of internal financial controls. Similarly, the external auditor is hired by the organization regarding professional services. On the other hand, audit enables the firm to increase the accuracy of company accounts as well as company feasibility. Forensic auditors comes under the state, federal, and local government. For this, they ensure the revenue is spent and received as per the government laws and regulation (Francis, et al., 2013). Similarly, a public auditor facilitates to investigate the bankruptcies, financial crimes, and secur ities frauds. Role of Auditor in Business and Industry Boritz, et al. (2014) identifies that the auditor role is significant in business organization and an industry, because in a business the auditor ensures that the taxes and duties are paid by the company on the regular basis of time. Along with this, it also evaluates the financial operations of the companies for analyzing the company run successfully. Moreover, in business, auditor is also assisted the organization in terms of effective business strategy, advice to mitigate the business threats, governance, and internal control process. Another important role of auditor in business i.e. it provides the approval of company annual budget and stakeholders accounting. For this aspect, auditor has also aware the business regarding monetary policy. Apart from this, an auditor is also playing the important role in industry, because it improves the accuracy of company books of accounts. For example, an auditor is quite helpful to enhance the market share and of the telecommunication industry, which is positive impacts on the company shareholders. Because of this, if the financial performance and accuracy of the telecommunication are strong in the industry so that investors can spend more money in telecommunications stocks. As a result, it may considerable impacts on the industry revenue. Besides this, an auditor is legally liable to access the financial statements of any organization in the industry (MINUTTI?MEZA, 2013). This can be done for checking the data reliability and accuracy. In consequence, it can be said that the auditor profession has significant impacts on the business and industry, because it enables the company and industry to improve their profitability and feasibility Academic Literature on Auditors Profession Gul, et al. (2013) observed that the auditing is significant to provide the public interest for strengthening the trust, accountability, and accuracy in financial reports. Moreover, development of industries may tend to create the more opportunities for the auditors. Meanwhile Brown-Liburd, et al., (2015) observed that the auditor helps the company top level management in terms of improving the financial accuracy in order to maintain the internal control from regulatory compliance. It also facilitates to recover the consequential losses from insurance companies. In oppose of this Guedhami, et al., (2014) auditing process is a very costly and time-consuming process, which may increase the cost of the company. Thereby, it has significant impacts on the company profitability. However, new accounting standard and regulatory standards may hamper the profession of auditor, because of lack of knowledge and skills in terms of new standards thereby; it may generate the legal issue in the organization. In contrast to this Brown-Liburd, et al., (2015) new standard helps to aware the auditor about new deviation in the report. Nagy, (2014) the auditor is also playing the significant role in the capital market, because it removes the errors and misstatements in the financial statements, which enables the company to raise the capital from market. Hence, it helps to raise the market capitalization of the company. Further, Guedhami, et al., (2014) identifies that different countries have required different skills, knowledge, and auditing standard for doing effective practices at the global level. As per The Association of International Accountant, an auditor should graduate from A graduate school. Further, if a person wants to become the statutory auditor, he will need to get a certificate from AIA Recognized Professional Qualification. Consequently, auditors should meet out the above criteria so as to start further auditing practices at the global level. Requirement to Join Profession Skills and knowledge are essential towards any profession in the market. Thus, there are different requirements of skills and knowledge in respect of auditor profession such it is essential for the auditor to take the membership of a professional accounting body in order to practice its professional services in an organization. As per the Australian law, an auditor requires the skills assessment form from VETASSESS. Further, it requires different needs such as good communication skills, problem identifiers in company statements, and effective ethical framework (Caveio, et al., 2015). Similarly, auditor profession is also required a post-graduate degree from respective fields, work experience, proper training, and independence and confidentiality. On the other hand, the auditor requires the approved IIAS certification staff documents. For this, it needs approx 3-4 years post graduate degree from recognised university. Auditor will require different things, which is likely to be discus sed as below: The auditor must qualify as a professional accountant from recognized university/board. Similarly, auditor should keep the additional knowledge regarding the skills, ethics, attitude, and professional values (Gonzlez-Daz, et al., 2015). Nevertheless, auditors need to keep the knowledge of three areas for his auditor profession such as financial accounting, reporting, and audit. For this, working experience is mandatory for an auditor while working in the organization. On the other hand, when hiring the auditor by company, it should analyze the peer review of the auditor for effective practices, which shows the laws and standards are being followed by the auditor. Further, the company can take the evidence of audit quality while finalising the auditor so that it can raise the company effectiveness. Simultaneously, auditor should pass the minimum age criteria i.e. 18 for the auditor profession. Meanwhile Howieson, et al., (2014) while an auditor joins the organization, it is important to presents the confidentially proof of business reports in front of organizations. In addition, an auditor should have the large capability to improve the audit process and accuracy of books of account, which can be effective for the company. Knechel and Salterio, (2016) assist that the auditor should abide the code of ethics in an organization while analyzing the financial statements of the company. Further, it requires submitting the proof of identification in organization. In opposing of this, Soh and Martinov-Bennie, (2015), a person is not eligible when he is an employee of an association, business partner, employer, employee of a committee member, and secretary of management committee. As a result, above all requirements are essential for the auditor while joining this profession in a business organization or industry. These can be quite helpful to understand the requirements of the company. Requirements to remain in your Profession There are different things are to be required in order to remain the profession, because sustainable profession helps to improve the personal growth of the people and it also helps to create the positive image of the auditor in the market. Thus, an auditor will be required different things to remain the profession in future such as an auditor should aware every time regarding the new auditing standards and laws so that it can easily implement in an organization while practising the audit profession (Hurtt, et al., 2013). This new standard will quite helpful to reduce the frauds and any misstatement in the company books of accounts. Further, auditor is required to polish its skills through new changes in the auditing standards, which may help to find out the errors in the reports. Moreover, an auditor complies the rules and regulation of auditing while providing their services in any organization. Thereby, there is a less chance of remaining errors and mistakes in the financial statem ents. Apart from this Andon, et al. (2015) suggested that the auditor should continue its audit practices in the organization, which can be helpful to become the good auditor in the market as well as it helps to remain the profession. As a consequence, above all requirements, are significant for the auditor in order to remain in the auditing profession. Hence, auditor should abide these requirements so as to find out new deviations. Different Constitutes Professionalism within Auditor Profession Auditor professionalism helps to overcome the conflicts between the auditor and management, which impacts on the audit effectiveness. Whereas, the main aim of the code of ethics is to develop the ethical culture in auditor profession. Thus, there are different constitutes professionalism, which shows the auditor profession such as integrity, it means an auditor should be honest, straightforward, and trustful while practising (Triyuwono, 2015). Concurrently, auditor should away from the personal gains by using the confidentiality information. This shows the how an auditor works in a consistent manner. However, auditor should neglect the intentional opportunity in order to mislead and manipulate financial information. As per integrity section, 110 indicates that the auditor should not involve in reports, returns, and communication where he thinks that the false or misleading information. Similarly, objectivity and independence constitute are significant in the auditing profession, whic h depicts that the auditor should away from bias or undue influence, and by others forming the judgment (Knechel and Salterio, 2016). Through objectivity ethics, an auditor should disclose all facts of auditing to the organization employer. In this aspect, section 120 states that the auditor should not compromise with his profession during the audit services. Professional competence and due care constitute indicates that the auditor should keep maintaining the knowledge and skills in order to provide effective competent professional services (Gaynor, et al., 2015). This comes under the professional competence and due care section 130. Concerning this, auditor should follow the technical and professional standards while providing the professionalism services in the organization or client. Generally, GAAP principles are often required by the auditors during the auditor services, because it enables the auditor to provide the accurate accounting information. For this, an auditor should also follow the IIAS international audit standard in order to practice the internal audit. Confidentiality constitute shows the auditor should not disclose the company financial information to other without any constant. Concurrently, auditor should not use the confidential information for personal advantage. Consequently, using information for personal use is against the audit laws and regulation (Shafer, et al., 2016). In the same way, professional behavior constitutes demonstrates that the auditor obliged to follow the appropriate laws and regulation. Meanwhile, it should keep away from any action that harms its profession (Douglas?Jones, 2015). Concerning this, as per section 150 of professional behavior shows that the auditor should be honest and truthful while marketing and promoting its work. By using these constitute, auditors objective is to work high standard of professionalism. This high standard safeguards are quite effective to identifying the unethical behavior in the organization (MaAyan and Carmeli, 2016). Though, auditing standards are also helpful to remain the auditor profession viability. Apart from this, competency constitutes shows that the auditor should engage in all those activities where he has necessary skills, experience, and knowledge. From time to time, this constitutes indicates that the auditor should enhance its proficiency, effectiveness, and quality services. For this, the auditor should follow the principles of international Standards for the Professional Practice of Internal Auditing (Standards) in order to perform the internal audit practice effectively. In spite of this, as per the ACCA rulebook, an auditor should cover the various areas of practice such as whistleblowing, marketing professional services, laundering, and professional appointments (Shaub and Braun, 2014). Furthermore, a professional auditor should identify the business threats to compliance by using the fundamental principles. In the same way, auditor should also consider the qualitative and quantitative factor while identifying the threats in the financial statement, because it can increase the consistency of company accounts. In addition, in terms of conflict resolution, an auditor should consider the resolution process, which involves the relevant fact, ethical issues, and internal procedures, fundamental principles, and alternative course of action. On the other hand, effective knowledge, skills, and experience are also indicated the auditor professionalism. Further, to obtain the certificate regarding the internal auditor from the certified internal auditor (CIA) is also indicates the auditor professionalism (Heyrani, et al., 2016). Apart from this, if an auditor provides the tax advice and opinion to the organization employer, its liability to record tax advice in the letter or memorandum files for future references. Moreover, auditor is obliged to check whether the employer pays the tax or not on the basis of information provided. As per section 30, an auditor should not provide the wrong information to the employer, which helps to increase the auditor level of expertise. As a result, it can be said that the audit code of ethics is necessary for the auditor profession while practising its services in the organization. This can be helpful to maintain the risk management, governance, and control in the firm (Knechel and Salterio, 2016). Along with this, it helps the auditor to continue to seek its professional growth and opportunities in the auditor profession. Different Practitioners Material for action There are various professional bodies and website that are supporting the auditor profession such as website of Queensland government, The institute of Internal Auditors (IIA), The International Auditing and Assurance Standard Board (IAASB), Association of International Accountant (AIA), International Federation of Accountants (IFAC), and Association of Charted Certified Accountants (ACCA). These practitioners materials are quite helpful to maintain the auditing profession and financial statements in the business and industry (Brennan and Kirwan, 2015). Simultaneously, these bodies have potential to provide the training, education, and technical resources to the auditor. Moreover, it is also helpful in forensic auditing, system auditing, and taxation filed. Recommendations An organization is important to hire the auditor for analyzing the accuracy in financial statements. As a result, on the basis of above analysis, it can be recommended that the organization should not consider the cost while selecting the auditor. Although, the cost is significant for the firm while taking any business related decision. For this aspect, the good auditor is quite effective for the firm, because it reduces the risk and errors in the company financial statements. Concurrently, it provides cost reduction methods consequently, it increase the firm feasibility (Gul, et al., 2013). Further, it recommends that the auditor should upgrade his skills by using new accounting and auditing standards so that it provides the error free company statements, which is relatively helpful to sustain the auditor profession for the long term. Moreover, an auditor should abide the laws and regulation of auditing during auditing practices. Conclusion From the above analysis, it can be summarized that the auditors are significant for the business organizations and industry. Because of this, it enables to improve the industry market share and accuracy of business financial statements. It has been identified that the new auditing standard may hamper the auditor profession. Further, identifies that the auditor requires effective skills, knowledge, and experience, and updates with auditing standards are important for the auditor. Further, different constitutes professionalism supports the audit profession like integrity, objectivity, professional competence. References Andon, P., Free, C. and O'Dwyer, B. (2015). Annexing new audit spaces: challenges and adaptations.Accounting, Auditing Accountability Journal,28(8), 1400-1430. Boritz, J. E., Carnaghan, C. and Alencar, P. S. (2014). Business modeling to improve auditor risk assessment: An investigation of alternative representations.Journal of Information Systems,28(2), 231-256. Brennan, N. M. and Kirwan, C. E. (2015). 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