Demonstrating Professional Skepticism Essay Example | Topics and Well Written Essays - 500 words

Demonstrating Professional Skepticism - Essay Example Boyle et al. (2015) observe that the failure on the part of the auditors to exercise professional skepticism when conducting the audit of financial statements imposes costs on the shareholders and other stakeholders. When fraud fails to be recognized, the shareholders are the net losers. The article points to the application of professional skepticism in audit engagements as being the solution to the increased number of audit failures and deficiencies. Professional skepticism has become a matter of critical importance to the profession of auditing given the increased complexity of the audit environment (Boyle et al. 5). The article explains that the exercise of professional skepticism by the auditors is in line with the requirements of the Statements on Auditing Standards 1 (SAS1) (Boyle et al. 5). The standard on auditing requires that the auditors must apply due care with an emphasis on the exercise of professional skepticism as part of the auditor responsibilities and functions. T he role of professional skepticism in the consideration of fraud in the audit of financial statements is analyzed with a proper discussion and relation of the elements of skepticism to the audit (Boyle et al. 6). Boyle et al. (2015) explain that professional skepticism is an attitude that involves a critical assessment and analysis of audit evidence and a questioning mind. It is this questioning mindset that enhances the possibilities of recognizing fraud with less attention to experience.

Archaeology Research paper, on the evolution, origin of bipedality, Essay

Archaeology Research paper, on the evolution, origin of bipedality, and the different perspectives on it - Essay Example The evolution into bipedality because of climate change and the alterations which have occurred in various regions of the world all provide support which shows that environmental stimulation has also regulated the evolution of men. Environmental Stimuli in Hominids There are several theories which show that the environmental stimulation in an environment also affects the way in which ontogeny, organismal adaptation and spectation occur throughout time. Most of the adaptation which has been noted with evolution is from the ideal that there is a response to the needs of a specific species as well as the requirements to survive within a given region. While the adaptation is noted as a component of evolution, many have disregarded the environmental stimuli and the way in which this has altered the functions and evolutionary changes. The concept of neo-Darwinism is one of the main approaches to this. According to Darwin, all species would respond with evolution by competition within the s pecies and with the need to survive. In the neo-Darwinism thought process, there is a link to the understanding that the physical alterations in a species occur specifically because there is the need to adapt to various elements in the surroundings, such as the environment (Vrba, 1442). While there are several links to physical alterations and dimensions related to why evolution occurs, adaptation to the environment is one of the considerations which has evidence in relation to evolution. This is also known as allopatic speciation, which fragments and segments species into various populations. When looking at these populations, it can be seen that the original homo sapiens were fragmented into one sector of the world. The environmental tables within these regions then included adaptation to components such as food intake, temperature, vegetation cover, light intensity and the climatic and tectonic changes. When a species adapted from one region, also known as the stenobiomic region to a eurybiomic, or across biome region, changes would have to be made in regards to the various elements of the environment. Adaptation to the environment, such as different types of water, responses from the skin because of the light and changing behaviors from the climate then become a part of the natural adaptation process, specifically from the environmental stimulus which has occurred (Vrda, 1446). Evolution Into Bipedality While environmental stimuli shows a direct relationship to the anatomical features of hominids and the potential adaptations which are a part of the evolution. According to the adaptability hypothesis, the evolution of individuals is based on the need to endure environmental fluctuations, specifically as different species began to move into different regions of the world. This is combined with the theory of the turnover hypothesis, which states that the adaptability to different environments occurred over a longer period of time and evolved specifically as the environment began to change. The evidence of this occurs in the African Pliocene which shows fossils as evidence of older species of hominids that are now extinct. The body shape, looks of the species and the physical applications draw evidence to the climate alterations and the functions of the society, such as stone making, which no longer fit into the environment. The timing that leads to the specific evidence of the species relates directly to features that show