Sample of Essay For College Admission

<h1>Sample of Essay For College Admission</h1><p>You can discover an example of article for school affirmation as test addresses that are regularly asked at different schools and colleges. Most understudies anticipate utilizing this article composing practice test as an extra device to improve their scholarly aptitudes and complete their school papers successfully.</p><p></p><p>Most understudies like to take school affirmations tests since it is hard to get ready for such tests without an accomplished teacher and direction from other people who have taken such school selection tests. It is said that a portion of the incredible personalities on the planet made it to where they are today by consolidating their intrinsic gifts with their own scholastic splendor. Having your own confirmations test might be conceivable on the off chance that you realize what to plan and what to avoid.</p><p></p><p>It is essential to realize that there are a few things that you have to think about so as to concoct the correct attitude and set of abilities for your specific application. Here are a few hints for composing your article for school admission:</p><p></p><p>The first thing that you ought to know about while getting ready for your affirmations test is to not anticipate excessively. You ought not believe that the affirmation test would make you an extraordinary researcher at the school that you are applying to. As said before, there are such a significant number of things that go into the general procedure of school confirmations. The confirmations official will give you your score dependent on the substance of your paper, just as the degree of trouble of the topic that is being tested.</p><p></p><p>When getting ready for your affirmations test, recollect that try not to be excessively hard on yourself or anticipate that the score should mirror your abilities. Tru th be told, you ought not concentrate a lot on your scores in the event that you are to be effective in school. This is additionally the motivation behind why you should rehearse the abilities that you have learned in your examinations, yet don't squeeze your articles since it isn't generally about your composing skills.</p><p></p><p>One beneficial thing that you ought to do before setting off to an affirmations test is to get ready for it well ahead of time. You should look for the assistance of a decent school counsel, and have all the important paper materials prepared so you don't need to stress over a solitary snapshot of the test. In addition, you should attempt your best to read for the affirmation test with the goal that you may ace the exposition composing methods that will demonstrate supportive for the test.</p><p></p><p>If you are believing that these papers will be a genuine battle, at that point you have to reexamine this thought as there are scores of courses that you can take, and that is the reason you have to start reading for the present article for school confirmation at the earliest opportunity. This is the main way that you can guarantee that you get a decent score.</p><p></p><p>Thus, whenever that you are confronted with the assignment of planning for a school confirmation test, don't squeeze yourself. Just put forth a valiant effort and appreciate the procedure. Recall that readiness is what is most important.</p>

A Fools Manual to Ielts Essay Introduction Samples

<h1> A Fool's Manual to Ielts Essay Introduction Samples </h1> <p>If you practice enough, presentations will end up simple and you'll destroy them just two or three minutes. Remember that it's not the length but rather the evaluation of the presentation that issues. Therefore, it's imperative to comprehend what ought to and shouldn't be remembered for all of these areas. All the reference things start with the title of the data asset. </p> <p>It is critical to recall what it is that you're mentioned to do. An extra significant issue to consider is that you have to not start responding to the inquiry in the presentation. At that point you begin getting the vibe of the amount you should compose and to what extent it takes. Nowadays, vehicles are an extremely well known methods for getting around. </p> <p>Your passages are the primary concern as they contain the entirety of your supporting contentions and exhibit how great you're at sorting out your thoughts. Attempt to recall that a body section should be constrained to a solitary thought. This inquiry is associated with the subject of smacking kids. Utilize a highlighter to underline the basic words in the inquiry. </p> <p>It likewise needs to cover the smaller scale watchwords and not the subject as a rule. It is significant to find out about IELTS articles since there are distinctive exposition types, and these will call for different approaches to answer them. Initially, the paper will discuss the estimation of parental inclusion during youth and second, the exposition will show up at the criticalness of encountering low maintenance work during adolescence. View the example expositions offered in our chronicle of test papers or learn additionally concerning the motivations to get articles from ProfEssays.com. </p> <p>In end, apparently task papers keep on getting a conspicuous part in tertiary training as an evaluation instrument. Unmistakably, you can't compose an extraordinary proposition explanation in the event that you don't have arranged your article layout first. A self-presentation article framework can be easy to compose, since you should simply to present yourself. Understudies frequently start papers with an announcement like Illiteracy is a well known subject in the cutting edge society'. </p> <p>When you are mentioned to form an exposition, endeavor to find a few examples (models) of comparative composition and figure out how to watch the art of the essayist. In case you're to truly pick up from model expositions, you need to see how to peruse the methods of the essayist'. It was difficult for us all to begin with composing articles. Composing expositions become simpler and you'll be a ton snappier as well. </p> <h2> Ielts Essay Introduction Samples - Overview </h2> <p>The end shouldn't be long. Diagram how you intend to respond to the inquiry This is an unfathomably noteworthy part the presentation. The acquaintance has with be actually appreciate that. An incredible acquaintance should with be straightforward. </p> <p>When it has to do with composing a general proclamation, the absolute first sentence in a starting section should be an amazingly broad remark about the control. You should have two or three sentences by and large. The past sentence gives the answer to the exposition question. As can be watched, the previously mentioned sentence makes it completely clear to IELTS analyst what you think about the inquiry. </p> <h2> What You Need to Do About Ielts Essay Introduction Samples Starting in the Next Six Minutes</h2> <p>In Task 2, remember that you're ready to expound on others' thoughts as well. Students have gotten perpetually subject to innovation, similar to the internet and cell gadgets. </p>

Essay Writing Competitions For High School Students

Exposition Writing Competitions For High School StudentsIf you are attempting to procure cash composing papers, you should take a gander at an assortment of composing challenges for secondary school understudies. These rivalries are available to understudies from everywhere throughout the world and a couple of something other than the United States.These rivalries have decides and that is the place you should be learned so as to present a secondary school understudies. Since there are various standards for each challenge, a portion of the terms are consistently the equivalent. You won't make some hard memories at all.The most significant activity is to enroll for the challenge and see whether you will be one of the champs. When you are a champ, it is dependent upon you to make sure you give the cash you won back.You won't discover this issue when you see exposition composing challenges for secondary school understudies since you just need to enroll and proceed with the challenge itse lf. On the off chance that you need to present your work, you must have your accommodation prepared by the deadline.However, you should guarantee that your article composing challenges for secondary school understudies will be picked by the making a decision about board also. It's dependent upon you to ensure you get picked in any event to a certain extent.In these rivalries, you need to mention to the adjudicators what point you might want to cover in your paper. You ought to likewise ensure that you utilize the right catchphrase in the title of your essay.When you need to procure cash composing articles, you can enroll for the exposition composing challenges for secondary school understudies. In any case, ensure you tell the adjudicators that you presented your work in any event, so they will know whether you are a secondary school understudy.

Research Paper Topics

<h1>Research Paper Topics</h1><p>Whether you are working with secondary school or understudies, or you are composing an exploration paper for graduate school, investigate paper points ought to be picked cautiously. Periodically, understudies will choose their own theme for their papers, rather than asking their professor.</p><p></p><p>This is justifiable, in light of the fact that there are a few subjects that can be destructive to the general peruser, and some that don't make a difference much. As an analyst, you need to be certain that the theme that you pick is significant, important, and isn't as of now shrouded in your doled out book, or in your standard course book. Here are a few recommendations for explore paper topics:</p><p></p><p>The first proposal is for research projects. Research papers are habitually picked by undergrad and graduate understudies. Understudies may pick their own subjects for term papers.& lt;/p><p></p><p>Another suggestion for an examination paper is a clinical report. Clinical examination paper themes may incorporate strategies for treatment for sicknesses, trial of new meds, and some other research dependent on genuine clinical experiences.</p><p></p><p>Finally, there are two proposals for inquire about paper points. One is verifiable, and the other is fiction. The exploration paper might be about genuine, for example, a film dependent on a genuine story, a genuine repulsiveness story, or a recorded novel.</p><p></p><p>The best guidance for inquiring about elective medication is to pick a subject that isn't excessively close to home. Try not to pick your own subject except if you are prepared to dive into all the subtleties, and you will discover a few themes very upsetting and awkward. Research paper subjects that are not close to home are likewise simpler to compose, particularly on the off chan ce that you know nothing about elective medication, yet. For this situation, you would simply need to locate a couple of individuals who have accomplished the work, and build up a topic.</p><p></p><p>Another thing to remember while inquiring about elective medication look into paper points is to guarantee that you don't distort any exploration. For instance, in the event that you have talked with somebody about their utilization of elective medication and utilized this data in your exploration paper, this may bring up issues about the legitimacy of the research.</p><p></p><p>Finally, there are various approaches to look into elective medication investigate paper points. You could utilize the Internet, or glance through library books, and converse with different sources. Whatever technique you pick, however, be certain that you remember the motivation behind your examination, and the result that you are planning to achieve.</p>

Things You Wont Like About Research Paper Topics 2018 and Things You Will

<h1>Things You Won't Like About Research Paper Topics 2018 and Things You Will </h1> <p>The need to make solid contentions in the paper probably won't be as simple as non-authors would think. There's, in any case, just 1 way how you can make your paper rock to get you into school. In the event that you need to compose just a solitary paper at the finish of the period, you can inhale out since you are honored. Endeavoring to make an exploration paper on a theme that doesn't have a ton of research on it's unfathomably hard, so before you pick a subject, do somewhat primer looking and be sure you will have all the data you ought to make your paper. </p> <h2> The Pain of Research Paper Topics 2018 </h2> <p>From time to time, better than average research paper subjects are only the most straightforward ones. It's workable for you to make yours unique on the off chance that you get a paper achieved by a pro on the web. Rush to fulfill our English r esearch paper points for secondary school so you'll complete your paper reliably. A paper is constantly easier to compose in case you're keen on this issue, and you will be increasingly inspired to do inside and out research and create a paper that truly covers the full subject. </p> <p>In most of cases, all you need to start an incredible research paper is a charming exploration paper theme. Our life is about words. The numerous years they've spent composing school papers for understudies enable them with to gracefully stunning papers. To move toward the paper with at any rate uneasiness, you ought to pick a theme that you're feeling good expounding on, and one which you're certain that you may get a handle on the fitting grant on. </p> <p>Therefore, it's constantly imperative to acquire a point that intrigues you. When you get your subject, you need to respect the inquiry which is to be handled as respects your exploration paper theme. For certain understudies, a decision of theme is the simplest part. Not all exploration paper themes are made equivalent, and you might want to be sure you pick a staggering point before you begin composing. </p> <p>If your subject is excessively wide, you won't can center your paper since there is just a lot of information to cover. At the point when you pick an examination theme, make certain it is one which you comprehend and have a firm handle on. Choosing a magnificent theme might be troublesome. Picking great enlightening paper themes is basic in the event that you see how to approach doing it. </p> <p>Knowing the legitimateness of the association you're buying the example paper is central. In the occasion the underlying consideration gave isn't effective a medical caretaker must think about an alternate game plan. The consequences of a buys paper on the web can show the significance of depending on specialists for such assistance. On the off chance that you might want to develop the best in your group all the occasion, at that point purchasing on the web papers may be incredible goals for you. </p> <h2>What You Don't Know About Research Paper Topics 2018 & lt;/h2> <p>In the occasion you discover a few points, most of the understudies can't transform them into great research subjects, and as such they end up with heaps of hurried work that bombs them later on. It is critical to verify that your exploration has no literary theft and such mistakes as they could be used to punish you. With the numerous interests that understudies have on their everyday calendars, it very well may be hard to get the chance to all the essential research and composing. </p> <p>Formatting an exploration paper is definitely not a straightforward endeavor. The expressed research points might be utilized among others to create fascinating examination papers. Without a reasonable substance, better research paper points aren't going than bode well. There are a few research paper subjects and proposals for your thought. </p> <h2> Getting the Best Research Paper Topics 2018</h2> <p>A incredible research paper involves point by point information regarding your matter of decision. Following your rich research, presently you can proceed onward to drafting a blueprint alongside all the regions and significant data you may have experience. Given that it's itemized important data about the subject picked, at that point it's viewed as an extraordinary research paper. In case you're mistaken for a choice of intriguing subjects to look into on the web, it's obviously better to figure out what intrigues you the most. </p>

Interesting Narrative Essay Samples

<h1>Interesting Narrative Essay Samples</h1><p>Writing a fascinating account article test is significant in the event that you need to dazzle your scholarly composing teacher or even the standard affirmations official. Story expositions are something beyond an approach to make a contention and use it to advance your general scholastic history, yet in addition to show how you can communicate in an engaging manner. That is the reason such a large number of understudies battle with regards to forming noteworthy story articles that individuals will really need to peruse. Here are some fascinating account paper tests that will assist you with composing a triumphant exposition that isn't just intriguing yet enthralling as well.</p><p></p><p>The title of this article is dependent on one of the statements I heard my mom use, 'There is a young man in the nation who lived up north, who enlightened his siblings and sisters all regarding how he got a hor se to ride on, and how the pony hopped over the fence, and how he was going to tell them all the best way to do it too.' If your essential instruction educators utilized this statement, you may definitely realize what it implies. If not, you can likewise utilize this statement for instance of an intriguing account article sample.</p><p></p><p>As a child, I recollect continually approaching my mom for a basic story to tell. She generally educated me concerning this one straightforward story she had heard. This story of a man who had an old companion who lived by the ocean. At some point, this companion chose to go angling and the angler would hear him shout in his sleep.</p><p></p><p>What attracted me to this specific story was the manner by which this old companion would attempt to clarify what occurred while the angler was snoozing. There were a few times he got so anxious that he would nod off for a second and afterward wake up once more. What was considerably all the more intriguing was that he even attempted to clarify what he did when he nodded off, yet he was unable to recall it.</p><p></p><p>By attempting to disclose the entire thing to the angler, the old companion recounted to this entire distinctive story to the angler. After the story was told, the angler would take everything from the old companion and give him a little change, or something to eat. As time went on, the old companion would gradually vanish from sight. The angler didn't comprehend why this occurred, until one day he chose to ask the old companion, who was at this point very sick.</p><p></p><p>The old companion disclosed the story to the angler, and how he ended up in the center of no place. He attempted to portray how he went searching for the angler, lastly discovered him in a solidified lake. The angler was doing an angling thing and was sinking with the tide. Along these lines, the angl er went up to the dock and requested help.</p><p></p><p>It is difficult to state precisely what occurred during that time in light of the fact that there was a lot of turmoil in the story, yet you can be certain that the old companion didn't make some great memories attempting to disclose the entire story to the angler's sister. The story finished with the angler kicking the bucket and suffocating. Simply after he kicked the bucket did the old companion discover what truly occurred, and he came back to his companion in the country.</p><p></p><p>By utilizing this story for instance of a convincing account exposition test, you can without much of a stretch compose a triumphant article. This is likewise a decent decision for experimental writing as you can utilize your creative mind to make it additionally energizing and amusing to peruse. Additionally, the basic story is a decent method to get into expounding on how and why things occur, and that it is so imperative to be caring and kind to other people.</p>

What Does Expanded Mean in Writing an Essay?

What Does Expanded Mean in Writing an Essay?Before you begin to write a composition or essay, you may be wondering, 'What does elaborate mean in writing an essay?' This is something that is always a source of confusion for writers as well as students, because they don't really understand the meaning of this term. The fact is that it can be very helpful in determining how well the writer will use this phrase in a given assignment.This article is going to provide a simple explanation about what does elaborate mean in writing an essay. So, if you are confused as to what does this word mean, then continue to read on and you will find the answer. Before you begin writing your essay, you should always keep in mind what this phrase means and how it will be used in the composition or essay. In the end, you will have a better understanding of the phrase and all that it stands for.The meaning of the phrase is defined simply as being enhanced or more elaborated. By that, it means that it is the next level up from the essay. In other words, the writer is trying to create a much better product to which the reader can get involved with.The goal of writing a work of literature at a college level is to pass the review phase, which is where the work is graded by the instructor. By increasing the level of the work at the college level, the graduate student is aiming to impress the instructor with the quality of the work. That is why you will often see scholars speaking about the importance of making the work as detailed as possible.On the other hand, if the student is working on a research paper or essay, then the focus is more on the text itself rather than the material itself. In other words, the emphasis will be on the text itself rather than the material. The greatest benefit is that you will be able to present a more complete and comprehensive picture of the material in question.When you are writing an essay or composition, it is always best to write from the perspective of the speaker. It is important to let the audience know exactly what the point of the essay is going to be. The best way to do this is to keep the tone and general flow of the piece rather conversational and informal.One thing that will make it easier for you to determine the exact meaning of this phrase is to remember that it is not meant to imply that you should cram the essay with facts and figures. Simply put, it is just a tool that you can use to enhance the meaning of the writing. So, it is not necessarily to the point of confusing the audience when the author stresses how thorough his or her piece is.You should also remember that it is simply meant to show the reader that the essay has completed results, rather than taking them through a lot of details and a lot of theory. If you do that, then you will be able to be judged by the same standard as the student who has taken five hours to complete a work. In other words, it will have less value than one who has written the same a mount of material in just a day.

Free Reserach Essay Depression Samples - Researcher Tips!

Free Reserach Essay Depression Samples - Researcher Tips!If you have taken a Reserach Essay and are struggling with it, look no further than the free Reserach Essay Depression samples. Using these sample papers will help you in overcoming your worries and stress when you finally go through the 'paper bag' of your high school/college essay.Some of the common Reserach Essay topics can be career, family, finance, personal interests, values, beliefs, and personal history. This is just a small list of things that can make your Reserach Essay more stressful and difficult. But once you get used to them, your Reserach essay will be one of the easiest essays you've ever written.The basic kinds of Reserach essays have already been mentioned above. Other topics include career change, housing situation, family relationships, finances, and personal history.Reading through these Reserach Essay Depression samples will be a great way to practice and use. You can also use the software, which will let you practice at home, on your own time. The free samples should be good enough for practice.To give yourself a better chance at writing the final draft of your research essay, you can also use them as a research material. Just make sure you write the answers to these questions in an unbiased way to avoid the bias.The simplest reason why Reserach Essay Depression samples will help you is because it will help you determine how your essay will go. It will also allow you to gain experience in how to handle all the paper problems and also as a preparation of what kind of essay to write. Also it is a great way to practice using the research tools.These free Reserach Essay Depression samples will definitely make your essay easier to write. So make sure that you take the free samples and use them as your starting point and use them till you feel that you are getting the hang of them.

The Effects Of Media Violence On People - 1388 Words

The Effect of Media Violence on People Media violence impacts the physical aggression of human beings. It is one of the many potential factors that influence the risk for violence and aggression. Research has proven that aggression in children will cause the likelihood of aggression in their adulthood. Theories have evolved that the violence present in the media most likely teaches the viewer to be more violent. It is a risky behavior that is established from the childhood. Furthermore, media violence is a public health risk because it gives off a long term effect of aggressive behavior to a correlation of .20 to .30. Media Violence through television, video games, cyber bullying, and bad advertisements negatively influences adults and children. Compelling pictures that are exposed in to media violence increases risk for aggressive and violent behavior in the observer. There are different processes that occur for either short term effects or long term effects. The two different processes are distinct from the time-displacement effects that the engagement in the media may have on children. These time-displacement effects refer to the media mass and the engagement of the child. The exposure of media can cause short term effects due to 3 main processes. First is priming, it is the process through which spreading activation in the brain s neural network from the locus representing an external observed stimulus excites another brain node representing a cognition, emotion,Show MoreRelatedMedia Violence And Its Effect On Society1184 Words   |  5 Pagesbegun to examine the negative effects of media violence. There is a debate on whether negative effects directly derive from media violence. Because media violence has been proven to have a negative effect on society, this essay will argue that there needs to be more censorship on media violence. I will first examine the influence media violence has on mass shootings. Next I will discuss a study relating to dating violence, certain movies and shows encourage dating violence. In conclusion, I will suggestRead MoreThe Effects Of Media Violence On Children974 Words   |  4 Pages Nowadays, people have more ways t o access many kinds of media, like Internet, video game, television and film. It is generally believed that some of the bad information such as violent content in the media can have a negative effect on people, and it can end up causing some social problem. It is clear that children are more likely to be influenced by media violence than other age groups because of their world outlook and personality are not formed. Furthermore is if media violence does have someRead MoreMedia s Influence On The Youth Of America1454 Words   |  6 PagesMedia in the United States has a prominent role on the youth of America. A majority of children and young adults have access to internet, television, radio, newspapers, and video games practically any time they want. The violence in media, along with the availability of media are increasing, however the most predominant form of media for children is video games. Because of this, many are concerned with the effects on the youth. The violence in video games is a cause for aggressive emotions, thoughtsRead MoreThe Effects of Media Violence on Children Essay1367 Words   |  6 Pagesâ€Å"I saw it on Television.† Television violence had a role in the childs behavior. Media violence can have a lasting impression on children, teenagers and adults not only through television, but also through video games. In the past two decades, there has been a significant increase in violent behavior in the United States (Merino 1). This is the result of exposure to violence. More than half of television programs and video games contain some type of violence. Perez Daly says, â€Å"’... children areRead MoreMedia Violence Essay1420 Words   |  6 PagesViolence in the Media and how it Affects Society The effect of media is profound and far-reaching. All over the world, the media influences our values and intrudes upon our deep-seated ideologies and beliefs. Indeed the media has been a powerful force in influencing people’s perceptions, and more importantly, their behavior as well. Business, politicians, and showbiz personalities pay huge sums of money to media firms in order create an image or change an existing one. Politics in particularRead MoreEssay on Media Violence: Censorship Not Needed1591 Words   |  7 PagesMedia Violence is a Menace, but Censorship Not Needed      Ã‚  According to John Davidsons essay Menace to Society, three-quarters of Americans surveyed [are] convinced that movies, television and music spur young people to violence. While public opinion is strong, the results of research are divided on the effects of media violence on the youth in this country. Davidson wrote that most experts agree that some correlation between media violence and actual violent acts exists, yet the resultsRead MoreThe Portrayal Of Television Violence1040 Words   |  5 PagesProject Outline The Portrayal of Television Violence in the U.S. Programs and Its Impact on Viewers Introduction Over the past one three decades, there have been cases of increased child violence as well as adult conflicts. Many theories have been developed to explain this growing trend in the society. Media violence has been one of the factors considered. There has been continuous research with regards to the relationship that exists between media violence’s and the behavior of the viewers. SomeRead MoreThe Effects Of Violence On Children Today1633 Words   |  7 Pagesof this paper is to critically examine research of how violence in the media affects children today. This paper critiques the research by W. James Potter and his article â€Å"On Media Violence.† Facts and personal opinions on the author’s beliefs regarding the affects of violence in the media will also be included. This article talks about how violence in the media is affecting our children today. We have become phlegmatic by the affect violence has on us, when regularly watching television shows, newsRead More Media Violence and Its Effects Essay709 Words   |  3 PagesThroughout decades, media have became one of the most powerful weapons in the world. As time passed, more and more varieties of media were shown, like television, magazines, and internet. From reporting the news to persuading us to buy certain products, media became the only connection between people and the world. But violence in media is shown everywhere, it is hard to turn on your media source and not find violence displayed on the screen, no matter its television, internet, print media, or even radioRead MoreMedia Violence And The Media Essay864 Words   |  4 PagesExposure to the media violence may be especially problematic in late adolescence. Television and other media play a major role in adolescent socialization a nd identity development by providing perspectives, values, ideologies, and behavior models (Arnett G., Roberts D. et al.). The socializing role of television in particular may be ampliï ¬ ed by the large amount of time young people spend with this medium. Speciï ¬ cally, 18- to 24-year-olds spend more time watching television and movies than younger

Delegation Of Operation Over Cloud Storage â€Myassignmenthelp.Com

Question: Discuss About The Delegation Of Operation Over Cloud Storage? Answer: Introduction: GPSA is an organization that is engaged in distributing, supplying the medical equipment to medical practitioners. One of the long-standing client of MYH is GPA that is required to conduct an audit plan for organization. While carrying out task of audit, several areas of accounts are analysed using analytical procedures. Analysing the accounting heads: Accounts Analysis Audit risk Steps to reduce audit risk Accounts receivable- Trade receivable or accounts receivable is the amount of money that is received by organization while making payment or goods and services. Accounts receivable ratio is calculated by measuring the sales made by organization within average receivable time. Therefore, credit sales is the account that is associated with accounts receivable. From the analysis of the given case study, it can be observed that trade receivable clerk perform all the activities of trade receivable account. It can be explained with the help of instance, that medical equipment returned by customers, clerk note down the reason for return after checking the conditions and quality of product and trade receivable clerk raises the credit note in customer favour (Gaynor et al., 2015). Moreover, trade receivable clerk also prepares the bank slip. Trade receivable clerk does receipts from customers and posting in ledger and therefore, it involves high level of risks. There is a high chance that recording of data in trade receivable accounts might involve errors, and therefore high level of audit risks. It is certainly possible that trade receivable clerk might record the data inappropriately and there might be error in recording or posting of debtor account in general ledger (Abernathy et al., 2014). Audit risks can be reduced by segregating all the accounts related to trade receivable among different employees. Intangible assets Some of accounts that is associated with business of GPSA are goodwill, copyright and patent right. Recognition of value of goodwill needs to be analysed by accountants. They are required to determine whether the life of intangible assets are definite or indefinite. Determining the fair value of assets is quote difficult, as it does not have any physical existence. Therefore, high level of risks is associated with Experts and authority level are required to determine intangible assets fair value. Determination of fair value of assets should have full control of management. Research and development capitalisation Expenses related to research and developmental activities will be debited to profit and loss account. Since the development was successful, expenses related to them will be capitalized. Improperly recognizing the activities related to research and development activities needs to be properly recognized as it involves high amount of costs There needs to be proper scrutinization of all the expenses posted in ledger account. Market research is required to be conducted before launching any equipment in market. Property assets Property assets account of GPSA involves depreciation account and fixed asset account. Financial statement of organization will be greatly impacted if there is improper recording of depreciation amount and carrying value of assets. Improper recording of assets wold enable the auditors to differentiate the duration of existence of assets whether they are less than 180 days or for more than 180 days. Sales and purchase of property assets needs to be scrutinized properly and it is also essential to check several impairments related to assets. Current investments Current investments is related to accounts that is converted into cash within short time period that is within a period of 3 to 12 months. Current assets such as cash and cash equivalent is recorded under current investments (Beasley, 2015). Under different accounting system treatment of investment account is different and it can be said that medium level risks is associated with current investments. Audit risk involved with current investment is making investments without evaluation of risks. There needs to be regularly checking of return generated from investments. It is also essential to evaluate the past trend of investment growth performance. Ratio 2017 (Unaudited) 2016 (Audited) 2015 (Audited) Return on equity % 7.19 18.61 22.17 Return on total assets % 4.86 13.7 15.52 Gross margin % 31.76 30.00 24.94 Net profit margin% 10.38 20.27 17.85 Times interest earned 1.90 3.51 4.10 Days in inventory 166.53 127.89 115.85 Days in accounts receivable 83.07 60.65 53.24 Current ratio : 1 1.80 1.54 1.66 Quick asset ratio : 1 0.89 0.78 0.82 Debt to equity ratio : 1 1.11 1.02 1.04 Ratio Ratio analysis Audit impact Steps of audit Return on equity % There is a decreasing trend for return on equity and it declined to 7.19% in year 2017 as against 22.17% in year 2016. Declining trend has a high impact on audit, as auditors are concerned about net worth of organization. Organization should efficiently utilize its assets for generating return. Return on total assets % Significant decline on assets has been experienced from 13.7% in year 2016 as against 4.86% in year 2017. Risk is incurred on level of profitability. Auditors should assess the returns generated from assets. Gross margin % Gross margin has increased in current year 2017 to 31.76 as compared to 30 in year 2016. This depicts that gross margin has increased. Auditors needs to analyse the reason for increasing trend for which they are required to evaluate the accounts. Assessment of factors generating increased profit margin should be done. Net profit margin% Net profit margin has decline significantly to 10.38% in year 2017 from 20.27 in year 2016. Fall in net profit margin has been ascertained that has significant impact on conducting audit. Organizations profitability involves high risk level. Days in inventory Days in inventory has increased to 166.53 in year 2017 from 127.89 in year 2016. Increase in days of inventory needs to be assessed by auditors. Auditors need to make the assessment about the sales account and inventories account. Days in accounts receivable Days in account receivable has increased significantly from 127.89 in year 2016 to 166.53 in year 2017. Increase in days receivable indicates that organization is collecting its receivables frequently. For this purpose, credit policies of GPSA should be examined. Current ratio Current ratio has witnessed an increasing trend from 1.54 in year 2016 to 1.8 in year 2017 respectively. Increase in current ratio indicates that liquidity position of organization has improved. Auditors are required to review the current assets and its utilization. Quick asset ratio Quick asset ratio has increased to 0.89 in year 2017 compared to 0.78 in year 2016. Changes in level of inventories has impact on audit plan of organisation. Auditors are required to make the examination of inventories account Debt to equity ratio Debt to equity ratio has increased to 1.11 in year 2017 to 1.02 in year 2016. This indicates that leverage of organization has increased. Audit will be impacted significantly due to increase in leverage ratio. Risk involve with payment of creditors needs to be assessed by auditors. Internal control system: Effective control- Protection of password- Management, Sales director and finance controlled were actively involves in generation of success of new Information technology system. In order to have access to programs the system has access and they were strictly protected with passwords. Bonus payment- Shareholders of organization are involved in reviewing of bonuses that are paid to management of staffs. Concerned employees are asked to explain the reasons for any variance existing in the budgeting and overheads of employees. Aging analysis- At the end of each month, recording of receivables and that are entered in the computer system. Financial controller is further responsible for analysing the trade receivables and trade receivable clerk should explain any delay made in payment to debtors (Cannon Bedard, 2016). Trade receivable- At the end of each month, the debtor account is reconciled into general ledger account by trade receivable clerk. Doubtful debts- In event when balance of doubtful debtors goes above prescribed limit while preparing the plan of following up of doubtful debtors. This requires withholding the shipment of goods to costumers when they are not able to provide organization with prescribed limit (Hayes et al., 2016). Risk alleviated- Delivering notes manually- System of recording of data is exposed to some sort of risks and for delivery, manual notes are prepared. It is certainly possible that there might be errors while noting or preparing manual and this might lead to act of fraud. Database access- In relation to information technology function, it has been observed from the given case study that the access to over program is controlled by the application of strict password (Doxey et al., 2016). If there, is any unauthorized access to the system and if they are not password protected, then there arises chances of misappropriation and ultimately fraud. Lack of segregation of duties- Trade receivable clerk is responsible for performing all the aspects of trade receivable account and engaged in manual recording of data into computer system. He is responsible for raising the credit note in favour of customers, preparation of documentation and properly recording the reason for returning the goods from customers. Moreover, he does bank deposit slip and posting of journal and this involves some errors whether they are done intentionally or unintentionally. There exist possibility of conducting fraud or errors while recording the entries (Glover e al., 2016). Test of Control- Test of control is used by auditors for analysing and evaluating the efficiency of internal control system of organization. Level of reliance on internal control system of organization is based on result and outcome of test conducted by auditors. The categorization of test of control are discussed below: Observation- Auditors under this category makes the analysis of efficiency of internal control of organization and evaluating the business procedures that are in action. Inspection- Under this, documents are examined with respect to internal control authorization, stamps and signatures. Performance- Internal control system of organization is checked in relation to any new transactions involved in business. In order to generate effective control in internal control system, some of test of control are as follows- Protection by passwords- in relation to protecting password, auditor will perform inspection approach on control test. Aging analysis- Auditor will perform inspection and observation approach. Bonus payment- For this control test, auditor will perform observation approach control test. Trade receivable- Auditors will perform re performance approach control test Doubtful debts- Auditors will perform re performance approach control test (Jia, 2016). Weakness in the internal control system of GPSA: Internal control weakness Impact on audit Steps taken to reduce weakness The recording of invoices are done solely by trade receivable clerk and he is responsible for positing the journal and reconciliation of accounts. Risk might evolve while maximization of sales revenue and minimization of risks (Knechel Salterio, 2016). Only trade receivable clerk should not do the management of all aspects of trade receivable account and other should be two or more person involved in handling the accounts. Management staff are receiving bonuses based on targeted volume of monthly sales, departmental budget and variation of sales overhead. This type of weakness might led to evolving of risks relating to bonus payment to employees in event when there is any non-completed transactions. Bonus amount should be calculated irrespective of sales made by sales department for internal control check facilitation. Inefficiency in internal control due to inappropriate recording of data and journal entries by trade receivable clerk Several aspects of internal control will significantly affect audit, as there can be misappropriation of data and ultimately fraud. System of internal control should be made efficient by segregating duties relating to all aspects of trade receivable account and sales system (DeFond Zhang, 2014). Conclusion: From the above analysis, it is depicted that the internal control system of GPSA would be facilitated by creation of new internal control manual. This has made trade receivable entitled to handling all data relating to such accounts. However, such system is regarded as inappropriate as it carries several amount of risks of misappropriation and risks while dealing with accounts. 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