Internet Predators - 4501 Words

Internet Predators One in four US teen girls reported that they met strangers off the Internet. One in seven boys admitted they did as well. While most of these Internet friends turn out to be another teen or preteen, that s not always the case. Unfortunately, children are now dying at the hands of their Internet child molesters and, not all sexual exploitation of children occurs offline. These child molesters are blackmailing the children into performing sexual acts in the comfort of their own homes, on web cams. Yet, 100% of the children molested by Internet sexual predators went willingly to a meeting. They may have thought they were meeting a cute fourteen year old boy or girl, but they knew they didn t know the person in†¦show more content†¦Profile of an online predator • most likely male • seductive • introverted • sadistic • sexually indiscriminate • morally indiscriminate How predators work: Some online predators gradually seduce their targets through the use of attention, affection, kindness, and even gifts. They are often willing to devote considerable amounts of time, money, and energy in this process. They listen to, and empathize with, kids problems. They will be aware of their latest music, hobbies, and interests. These individuals attempt to lower young people s inhibitions by gradually introducing sexual context and content into their conversations. There are other predators, however, who immediately engage in sexually explicit conversations with children. This more direct attempt may include harassment or stalking. Predators may also be evaluating children they come in contact with online for future face-to-face contact. The Grooming Process 1. There are high chances the predator will have gathered information and your age from your online profile. 2. May have sat in the background watching and waiting for the opportunity to come in and connect with you after he has found a crack in your defenses. 3. Starts to initiate a friendship, drawing you in closer until he wants to share with you in a private chat room so that you are not interrupted by other people in the chat room (isolates you.) 4. Wants you to trust him. 5. He asks questions about yourShow MoreRelatedVulnerability to Internet Predators 1580 Words   |  7 PagesVulnerability to Internet Predator The publicity about online predators that prey on naive and inexperienced young children using trickery and violence is largely inaccurate. Internet sex crimes involving adults and juveniles more often fit a model of statutory rape which is adult offenders who meet, develop relationships with, and openly seduce underage teenagers than a model of forcible sexual assault or pedophilic child molesting (Wolak et. al., 2008). However, prepubescent children are evenRead More Internet Predators Essay2732 Words   |  11 PagesInternet Predators In recent years, the Internet has become the number one choice for doing research. A person can find information on just about anything. There are websites devoted to cooking recipes, musicians, schools, and pornography. Many schools will even allow students to apply for admission over the Internet. Schools such as California State University, Northridge give students an option to register for classes through the school website, making it quick and easy to get classes. The InternetRead MoreEssay The Internet and The Increase of Online Predators1067 Words   |  5 Pageshas occurred regarding the increase of online predators. The internet has been one of the most important technological advancements this century. The internet has allowed people from all over the world to communicate with family, friends, and strangers. But it has also caused major concern. With everyone communicating through online forums, social networks, and chat rooms, it is impossible to figure out who the pe ople are talking to. With the internet, people are able to live multiple lives. WithRead MoreInternet Moral Panics : The Social Media Predator Essay1703 Words   |  7 PagesInternet Moral Panics: The Social Media Predator The internet is a place where information is shared between millions of people, and once this information is on the internet, it stays there. This brings about great concern for a lot of people, considering a good amount of private information is on the internet due to social media. The information that is now on the internet was not accessible to the public before. Today, with teenagers using the internet to connect with friends and share theirRead MoreCyber Predators And Its Effects On Children1593 Words   |  7 Pagescyber crime I have chosen is cyber-predators. Cyber predators are individuals who commit sexual abuse that begins or takes place on the Internet. Although the Internet did not create child predators, it has significantly increased the opportunities predators have to meet victims while minimizing detection. They can communicate with children anonymously through instant messaging, social networking sites, chat rooms, message boards, and even cell phones. Online predators do not fit any one mold or stereotype;Read MoreCyber Criminology: Exploring Internet Crimes and Criminal Behavior by K. Jaishankar2837 Words   |  12 Pageseveryone everywhere in the world has either used or owned a computer. If there was an Internet connection, then they have all been connected together across that medium. But when you are just browsing the Internet or looking at your choice of social media site, did you know that you are getting attacked by some sort of malware or could be verbally assaulted by an individual? In Cyber Criminology: Exploring Internet Crimes and Criminal Behavior by K. Jaishankar, he describes all the ways people acrossRead MoreCyber Crime And Criminal Justice1420 Words   |  6 Pages Cyber Crime in Criminal Justice James Franklin Florida International Abstract The Internet is the connection of computer networks that link billions of devices worldwide. Every day the Internet is getting bigger and bigger bringing the world even closer. Unfortunately, with the growth of the Internet, this has created more problems for the Cyber World. While the justice system is attempting to handle this issue, it is becoming too consistent and numerous individualsRead MoreCyber Bullying And Cyber Crime1607 Words   |  7 Pagesthe internet. As a result, cyber technology and cyberspace are major areas of interest for citizens and lawmakers all over the world† Governments face enormous strife when it comes to creating legislation to technological offences in the law as technology is developed at a fast rate and therefore preventative legislation to cyber crime is rarely made before these issues have happened. These issues that relate to the individual in cyberspace are cyber bullying, cyber stalking, online predators, terrorismRead MoreSexual Predator s2439 Words   |  10 Pages1. Sexual predator defined 2. Relationships 3. Characteristics of an offender 4. Characteristics of a victim 5. Protection for children 6. Jurisdiction Protecting our Future â€Å"According to a recent study, rapist and child molesters are arrested once for every 30 offenses they commit† (Leo, 2). Scary thought for the human race, especially for parents with children under 18. How is a sexual predator defined? Once this has been identified then the need to examine why internet relationshipsRead MoreCyber Crime Essay1088 Words   |  5 Pagessociety as a whole should have worries about crimes being committed within the internet, the crimes are increasing and if nothing is done to prevent them, and then they will not stop. More and more people each day are becoming more accustomed to the use of technology. Such advancement are leading to more crime online. First we will talk about sex crimes which start with internet encounters. The main problem with the internet is an increase of sex crimes. In 2009 Greenhaven Press published â€Å"Cyber Crimes†

Substance Abuse and Addiction Essay - 1957 Words

Introduction Substance abuse and addiction have become a social problem that afflicts millions of individuals and disrupts the lives of their families and friends. Just one example reveals the extent of the problem: in the United States each year, more women and men die of smoking related lung cancer than of colon, breast and prostate cancers combined (Kola Kruszynski, 2010). In addition to the personal impact of so much illness and early death, there are dire social costs: huge expenses for medical and social services; millions of hours lost in the workplace; elevated rates of crime associated with illicit drugs; and scores of children who are damaged by their parents’ substance abuse behavior (Lee, 2010). This paper will look at†¦show more content†¦However, the â€Å"Just Say No† campaign championed by former U.S. First Lady Nancy Reagan in the 1980s did not appear to significantly reduce drug abuse and addiction (Padgett, 2010). The disease model: This theory states that an individual who abuses drugs requires medical treatment rather than moral punishment or exhortation. This theory also justifies spending money to research substance abuse in the same way that money is spent to research other diseases. However, usually the term disease is reserved for a state in which we can identify an abnormal biochemical or physical condition. No abnormal biochemical or physical condition has been found in the case of substance addiction, although mounting evidence suggests that some individuals are genetically predisposed to addiction more so than others. Nevertheless, this theory continues to appeal to researchers, and an intensive effort is always being made to identify the physiological â€Å"switch† that establishes addiction after exposure to a drug (Lee, 2010). The physical dependence model: This theory, sometimes referred to as the withdrawal avoidance model, is based on the unpleasant withdraw symptoms that can occur when an individual stops taking a drug that they used rather frequently. The specific withdrawal symptoms depend on the drug, but they are often the opposite effect produced by the drug itself. For instance, the withdrawal symptoms of cannabis include irritability,Show MoreRelatedAddiction And Substance Abuse And Addiction Essay2001 Words   |  9 PagesNational Center on Addiction and Substance Abuse, addiction is defined as a chronic, complex disease which affects the functioning of the ones brain and body (â€Å"What is Addiction,† n.d.). There are more people struggling with abuse and addiction than people that have cancer, heart disease, or even cancer (â€Å"Addiction Prevalence,† n.d.). The abuse or addiction of alcohol, nicotine, or other drugs has affected the lives of over 40 million Americans, or more than one in seven people (â€Å"Addiction Prevalence,†Read MoreAddiction : Substance Abuse And Addiction1602 Words   |  7 Pagesgreatly by substance abuse and addiction. Not only does it hurt the abuser directly, but it also becomes an enormous financial and social burden on society. Addiction wrecks families, and also highly correlates with poverty because the drug abuser ends up giving everything that they have to keep their addiction going. It also places extraordinarily high demands on the education, criminal justice, and social service systems. Children and babies both are dangerously impacted by the addiction of theirRead MoreSubstance Abuse Is An Addiction1626 Words   |  7 PagesIntroduction Substance abuse is an addiction and it is the addition, which is referred to a chronic disease. It is this chronic disease that is a significant and growing issue, especially among family units where either one or two parents and/or parental guardians suffer from. Despite the various and complex reasons that cause the parents or parental guardians to abuse substances, it is their children who suffer thus, significantly affecting the parent/parental guardian and child bonding relationshipRead MoreBehavioral Addictions And Substance Abuse Addictions994 Words   |  4 PagesStatistical Manual of Mental Disorders, Fifth Edition (DSM-5) added gambling disorder to the category titled Substance-Related and Addictive Disorders. (The Diagnostic and Statistical Manual of Mental Disorders, 2013) In the previous edition of the DSM, gambling, along with other behavioral addictions were in the Impulse Control Disorders category of the DSM-III and DSM-IV (Clark, 2014). Behavioral Addictions are s aid to be around for hundreds of years. For example, gambling was part of daily life in ancientRead MoreSubstance Abuse And Addiction Counselor1393 Words   |  6 PagesSubstance Abuse and Addiction Counselor Substance abuse as well as addiction is a topic many people choose to ignore or tend to believe that it does not affect them. Addiction itself does not seek out certain types of people but can affect anyone, at any time, for any reason. Stress, per pressure, financial trouble, even genetics all play a role in substance abuse and addiction. Unlike others, I don’t see substance abusers as weak willed but instead in need of guidance and someone to talk to aboutRead MoreIllegal Substance Abuse And Addiction1196 Words   |  5 PagesIllegal substance abuse and addiction can have far-reaching negative impacts that affect not only the people who abuse drugs but also their friends, family members, the community, and government resources. Substance abuse can lead to domestic violence, child abuse, suicide, crime, automobile accidents, sexually transmitted diseases, HIV/AIDS, and unwanted pregnancy. A particular area of concern of drug use and abuse is the impact of methamphetamine (meth) labs on public safety and the environmentRead MoreThe Problem Of Substance Abuse And Addiction752 Words   |  4 Pagesresearching other uses for this substance until he learned its addictive qualities. Even after he stopped promoting cocaine publically and considered this simply a chapter in his life, his usage did not stop entirely as he continued to use for various expressed reasons. Even in the background of this very subject substance abuse and addiction can be seen whether through research for the greater good that went bad or just addiction in its simple state. Addiction is something that has been an issueRead MoreDrug Addiction And Substance Abuse1808 Words   |  8 PagesAn addict may ask why they are addicted, and others are not. What makes them different, that this disease has taken over their life? Addiction includes biological, psychological, and behavioral factors. It is very dangerous emotionally, psychologically, and physically. Drug addiction or substance abuse is an ongoing uncontrollable need to use drugs, despite the harmful or negative consequences it causes. The person depends on drugs to keep functioning normally as the natural chemical balanceRead MoreSubstance Addictions and Abuse Counseling3641 Words   |  15 Pages Substance Abuse and Addictions Counseling Bristina Strzelecki Liberty University Abstract Substance abuse and addictions counseling is a newer counseling field. Although it is fairly new, there is so much research and so many guidelines to help someone make it through as a substance abuse and addictions counselor. It holds a great importance and people should be aware of the severity of substance abuse and addiction. This field has severalRead MoreThe Addiction Epidemic Of Substance Abuse Essay1699 Words   |  7 PagesThe Addiction Epidemic The use of substances for physical, mind and social advantage has been around since the beginning of documented history. Contemporary use of prescription medication for these advantages has led to a national epidemic of substance abuse. Health care providers need to recognize the disease process of addiction in order to effectively combat the growing epidemic of substance use disorders (SUD). Strategies to decrease the prevalence and incidence of SUD include defining addiction

Paying Student Athletes Free Essays

Imagine this; Mr. Perfect, a highly successful college football student-athlete, is shattering every record once held in the sport. He is on the cover of ESPN and SI magazine. We will write a custom essay sample on Paying Student Athletes or any similar topic only for you Order Now His face is plastered on televisions nationwide. Everyone knows his face and name. He has all the fame that he dreamed of, but he has no money. NCAA rules state that no student-athlete can obtain a job. His full ride scholarship, after classes and books, barely leaves him with money to take care of necessities. An alumna of the school and huge fan helps him out and gives him $500 as a gift. The NCAA finds out and Bam! The school is hit with fines and can’t compete in any bowl games for two years, so much for the undefeated season. Also, he is banned from the sport in any NCAA regulated school. Mr. Perfect, being a sophomore, has one year left before he can enter the draft. Now, instead of being a sure shot first round draft, he may drop to third round at best. That’s millions of dollars lost because of a $500 gift. The team suffers, the school suffers, and he suffers. Incidents, such as the one above, happens every now and again in college sports. College athletes are not allowed to accept gifts, obtain jobs during the school year, or use their image and likeness in any way for monetary gain. This leaves many student athletes well known, yet well broke. Many student-athletes, especially those who play sports that generate millions of dollars in revenue, wonder why they can’t be compensated for their efforts. Student athletes should be compensated to help support their living expenses while attending college. College football and basketball produces the most revenue than any other college sport. According to Gibson (2013), â€Å"College basketball and football together generate more than $6 billion in annual revenue†¦two years ago, the NCAA and CBS/Turner Sports agreed on a $10. 8 billion deal to broadcast March Madness basketball games until 2024. † With all the monies that are generated from these sports, not one cent has been paid out to the student-athlete. Montopoli (2013), reports that the top university’s athletes are being denied $6. 2 billion from 2011-2015 and that combined the athletes had a fair market value of roughly $2 million above their college scholarships. That is highway robbery and unfair to the athletes who risk everything on the football field or basketball court. College coaches, some of which are averaging about three to four million per year, are making more than the athletic director and even the president of the university while the student-athletes are putting their health and safety on the line with nothing in return. Imagine struggling to buy clothes and shoes, walking to practice, to see Coach Richman pulling up in a Bentley. With the revenue that’s being generated, many injured student-athletes could use a part of it to help pay for treatment. While the NCAA requires the student-athletes to have some type of insurance, unclear standards and confusion as to the conditions of the insurance, leaves the student-athlete responsible for most, if not all of the medical bills (Peterson, 2009). Some colleges, mostly the major division 1 colleges, pay for injuries while the student-athlete is attending college. After college, the athlete is left fending for his/her self. An injury to the student-athlete can void their scholarship as well. Scholarships are renewed year to year. Therefore if an athlete is injured severely, his/her scholarship may not be renewed, leaving the student with unpaid tuition and medical bills. Also, colleges input loopholes so the medical payout is not detrimental. There are documented cases in which the college labeled the conditions an â€Å"illness† and not a sports-related injury, which left the student-athlete in debt with medical bills. A similar case like this happened to a Colgate University crew member (Peterson, 2009). Ignorance to the consent forms being signed has proved detrimental to the student as well. Now imagine that injured student-athlete at home with a pile of medical bills, no longer attending the university that he once adored, playing a video game that’s using his image and likeness. He wonders why he can’t receive a share of the monies profited from the sell of the game. He’s not alone. Many student-athletes do not know that they sign away their right to profit from their image or likeness when they enter into NCAA sports. In fact, the very same rights that the student-athlete releases are now owned by the NCAA and its licensees. Meaning, the NCAA and its licensees can do whatever it feels with your image and likeness to turn a profit for them. Former college athletes recently put together a federal class-action lawsuit against the NCAA stating that the use of their image or likeness is infringing their rights. Also, stating that the NCAA forces the athletes to sign away their rights in order to play college sports. This happens year after year due to the fact that college athlete are not properly informed of their legal rights. A survey was taken and according to Wolverton (2011), 97 percent of respondents liked being featured in video games, and two-thirds believed that the way the NCAA and video-game companies used their image or likeness was fair. But only 33 percent believed that their athletic scholarship was sufficient payment for the use of their image or likeness. If these student-athletes don’t know what they are signing the outcome could be critical. Now the college athlete can’t be in a commercial, sell any memorabilia, be paid to attend or speak at functions or anything that would result in the athlete earning a little cash to make ends meet during the academic year. He/she has basically become a slave to the NCAA. These student ‘slaves’ are being misguided under the ‘free ride’ scholarship. As a matter of fact, a Division 1 athletes winds up having to pay about $3,000 in school related expenses not covered by grants-in-aid, Associated Press (2010). That is just school related expenses, now factor in personal expenses and the number could easily double. With room and board, parking fees, etc. being covered by the student-athlete, the result of this can lead to multiple athletes risking everything to obtain money from anywhere they can. Sports agents feed off of this urge and capitalize on the opportunity to have a star student-athlete in their pocket. In conclusion, paying the student-athletes a small amount of the profit can have a huge benefit. Athletes will be able to take care of personal and school expenses. Also, they will be hesitant to accept monies from an outside source which can result in suspensions or infractions. If an agreement can’t be reached with student-athletes receiving a stipend, the athletes should be able to market themselves through commercials or in any other way that they can benefit from the use of their image or likeness that’s not negative. With the hard work, dedication, and sacrifice that these student-athletes invest into their sport, some form of financial compensation should be awarded to them. How to cite Paying Student Athletes, Essays

Auditing for Engagements and National Levels - myassignmenthelp

Question: Discuss about theAuditing for Engagements and National Levels. Answer: The IAASB (International auditing and assurance standards board) implemented the framework for the purpose of quality of audit and stated the process, input and output as the key elements for the audit quality at audit firms, engagements and national levels for the audits of financial statements. This framework also reveals that the proper communications among the stakeholders of the company are extremely important (Knechel et al. 2016). The IAASB further acknowledges that the main purpose of the audit is to increase the confidence of the potential users of financial statement and it is attained through gathering the required evidence of audit with respect to express the opinion regarding whether financial statements of the company prepared with all the material aspects and as per the applicable framework for reporting or not. Though it is not easy to define the term audit quality, for IAASB it is the key element used to create the environment that maximizes the chances of performing the quality audit on consistent basis. Major elements for the audit quality are recognized by the framework are (1) Inputs (2) outputs (3) process (4) major interaction under the supply chain of financial reporting and (5) contextual factors (Asthana and Boone 2012). Inputs are segregated as the input factors such as (1) attitudes, ethics and values for the auditors that are influenced by culture existed in the audit firm (2) experience, knowledge and skills of auditors and allocated time for performing the audit. under these input factors, the quality elements are organized among those which are directly attributable to - (1) engagement level of the audit (2) jurisdictional or national level and in the audit firms those are operating in the nation and audits undertaken by them (3) level of the audit firm and audits undertaken by them (Gunny and Zhang 2013). Process states that the rigidity of audit procedure and the quality control process have an impact on the quality of audit. Outputs involve the information and reports formally presented and prepared by one party to another and output from auditing process that are not visible generally to outside of the audited company. For instance, these may involve the improvements to the practices of financial reporting and the internal control over the financial reporting which may be derived from the findings of the auditor. Further the audit outputs are generally determined by context that includes the requirements from the legislation (Minutti?Meza 2013). While the stakeholders have an influence on the characteristics of outputs, others have little influence. However, for some of the stakeholders like investors under the listed organizations, report from the auditor is primary output. Under the supply chain of financial reporting the stakeholders are the management, users who are charged with the regulators and the governance. While every shareholder under the supply chain has great impact on supporting the high quality of the financial reporting and the way in which shareholders interact with the audit quality. These informal as well as formal communications are influenced by the context with respect to which audit is carried out. It allows the dynamic relationship that may exist among outputs and inputs. For instance, the discussions among the audit committee and the auditor of any listed company at planning stage will have an influence on the usages of the input that is the specialist skills and the content and form of the report of the auditor with respect to those which are charged with the output that is the governance. On the contrary, for the businesses that are privately owned frequent informal communications may be there that may contribute to the qualit y of audit. Various contextual or environmental factors like regulations, corporate governance and laws have potential to affect the quality and nature of the financial reporting of the audit quality whether directly or indirectly. Under these circumstances, frequent informal communications may be there that contributes to the audit quality. The auditors respond to the mentioned factors while determining the best level of obtaining the appropriate and sufficient audit evidence. As per the IAASB, while quality of the individual audit is influenced by outputs, inputs, processes and the framework interactions, the audit quality framework is not sufficient for evaluation of the quality of individual audit. The reason behind this is that the detailed consideration is required for the matters like timing, nature and extent of the audit evidence that is obtained with respect to risks associated with the material misstatement in any particular company, the exactness of relevant audit judgements and are complied with the relevant standards. An important asset for the audit activity is the credibility of the report to the shareholders. For providing the constructive challenges and credible assistances to the management the auditors the auditors shall be perceived as the professionals. The professionalism requires the confirmation to professional standards set. With the increase in the complexity with regard to the expanding globalizations and regulations, it is quite obvious that the companies will feel overwhelmed while the quality assurance auditing is considered. The concept of Quality assurance auditing is broadly used with regard to the customers, external and internal audits for computing the quality assurance within the enterprise. The biggest challenge for the effective assurance of quality is to assure that the process of correctly mirroring the documented standards (Kwon, Lim and Simnett 2014). Owing to the research cycle or single development for the manufactured product may result into the abundance of the fo rms and documents that the companies establish through the department of quality assurance. Further, it is crucial to audit the procedures of quality assurance regularly to evaluate the effectiveness of the procedures by the management. Conducting the quality assurance audit is not an easy process, specifically when the multiple stages are involved in the audit span. Further, manually scheduling the audit activities may make the process more complicated and results into overlooking some tasks involved in the audit programme. The entire stage of the audit is missed which in turn, results into inaccurate outcome. For avoiding the situation, the tasks of the audit must be automated that will eliminate the risks associated with overlooking the tasks under the audit planning. However, the auditors may schedule multiple programmes for auditing simultaneously that is to be executed without making any compromise in the audit quality or without having any negative impact on the findings. The auditing related to quality assurance focuses on the compliance with the guidelines and regulations that are set by the regulatory agencies (Memis and Cetenak 2012). The companies shall be organized centrally and store the forms and docu ments securely as per the requirements of the regulations in the way that will influence the effective quality assurance. Storing the documents electronically in the virtual vaults will assist to organize the information and data in better ways. Further, the audit findings shall be tracked through the advanced forms of tracking. This will enable the auditor monitoring the real-time audit results. The generated results will be used as basis for the purpose of generating different reports that will state the actual state of business to the management of top level. Further, the system may be configured for automatically launching the processes for rectifying the issues that will surface as the audit result. As the auditing associated with the quality assurance focuses on various risks that may threat the businesses of the company, it will also provide the management with the ways for prioritizing the risks as per the specific areas of business and the impact level (Deumes et al. 2012). Therefore, the organizations will be able to sustain and attain the level of audit readiness in better way. Further, the transparency of the solution will also enable the management to oversight and assist in various types of organizations to ach ieve their goals regarding quality. Assurance and audit of the financial statement plays important role for the company as well as the society. As the regulatory environments and the business evolves are becoming more complex in nature, the commitment to the performance of quality audits are becoming more essential. Various activities involved with the enhancement of audit quality (EAQ) are (1) Peer review (2) standard and ethics (3) enforcements (4) pre-licensure (5) monitoring practice for the future (6) documentation Peer-review is the main activity of EAQ as it reinforces the compliance with the independence, auditing and standards of quality control. Through the personal connections of the companies, the peer reviewers generally positioned in unique way for carrying out the quality messages and assisting the firms in addressing the concern issues. However, if the peer reviewers cannot detect the areas where the audits do not comply with the professional standards, the reviewers may leave the firms with an impression that the prevalent challenges regarding the quality may not pertain with that which in turn, may not recognize the opportunities of the form where the performance can be improved (Eshleman and Guo 2014). Most common issue regarding the quality is the enhanced oversight is not adequate or audit is not documented that indicates the procedures of auditing were not performed or if performed it is not documented as per the standards. For obtaining the sufficient and appropriate audit evidence required for supporting the opinion of audit the auditors shall comply with the audit documentation. As per the standards, the written documentation shall be sufficiently detailed for giving the experienced auditor who was not involved in the audit previously and the clear understanding with regard to the work performed the evidences that were obtained and the conclusions that were obtained (Burnett et al. 2012). As per the standard, the auditor is required to document the (1) timing, extent and nature of the procedures (2) any significant issues, findings and the professional judgements (3) results of the evidences and procedures obtained. Another required activity for audit quality is to follow the ethics and standards to assure the audit quality that will make the report of the auditor more relevant and communicative. In the year 2014, recognition for Code of Professional conduct was completed by the AICPA with the objectivity and integrity to maintain the independence and exercise the competence and professional care while performing the audit and attest the client services (Lennox, Wu and Zhang 2014). Pre-licensure is the step required for improving the skills that includes updating the skills to enhance the assessment concerning the higher order like critical thinking and scepticism to establish and implement the recommendations to concentrate in the audit that will accept the audit procedures to be acceptable at all over the nation (Tepalagul and Lin 2015). Practising the monitoring of future involves the initiative designed for promoting the discussions regarding how the practice shall be monitored may involve into the technology based system which will enable the firms to recognize and correct the potential issues in the future real time. With more transparency and consistency under the valuation procedure, the auditors will be able to review the valuations that are performed by the credential holders that can assess the work more effectively for determining the fair value measurements (Firth, Rui and Wu 2012). The enforcement states that the members from AICPA are involved in the violation of code of professional conduct that is subjected to the disciplines and remediation including and up to the expulsion from the membership of AICPA. Further, the AICPA is collaborating with the NASBA on the initiatives for supporting the work of the Accountancy State Board jointly (Lpez and Peters 2012). Therefore, enhancing the quality of audit is the comprehensive, strategic commitment to promote the service quality. Through the maintenance of audit quality, the auditors can achieve the improvement in the quality and enhanced performance. As the EOQ supports the auditors to improve the quality of the audit, the auditors in turn will be able to support the owners from small businesses, the public, the investors and many more with the valuable and trusted services. References Asthana, S.C. and Boone, J.P., 2012. Abnormal audit fee and audit quality.Auditing: A Journal of Practice Theory,31(3), pp.1-22. Burnett, B.M., Cripe, B.M., Martin, G.W. and McAllister, B.P., 2012. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management.The Accounting Review,87(6), pp.1861-1884. Deumes, R., Schelleman, C., Vander Bauwhede, H. and Vanstraelen, A., 2012. Audit firm governance: Do transparency reports reveal audit quality?.Auditing: A Journal of Practice Theory,31(4), pp.193-214. Eshleman, J.D. and Guo, P., 2014. Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?.Auditing: A Journal of Practice Theory,33(4), pp.197-219. Firth, M., Rui, O.M. and Wu, X., 2012. How do various forms of auditor rotation affect audit quality? Evidence from China.The International Journal of Accounting,47(1), pp.109-138. Gunny, K.A. and Zhang, T.C., 2013. PCAOB inspection reports and audit quality.Journal of Accounting and Public Policy,32(2), pp.136-160. Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B. and Velury, U.K., 2012. Audit quality: Insights from the academic literature.Auditing: A Journal of Practice Theory,32(sp1), pp.385-421. Kwon, S.Y., Lim, Y. and Simnett, R., 2014. The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market.Auditing: A Journal of Practice Theory,33(4), pp.167-196. Lennox, C.S., Wu, X. and Zhang, T., 2014. Does mandatory rotation of audit partners improve audit quality?.The accounting review,89(5), pp.1775-1803. Lpez, D.M. and Peters, G.F., 2012. The effect of workload compression on audit quality.Auditing: A Journal of Practice Theory,31(4), pp.139-165. Memis, M.U. and Cetenak, E.H., 2012. Earnings management, audit quality and legal environment: An international comparison.International Journal of Economics and Financial Issues,2(4), p.460. Minutti?Meza, M.i.g.u.e.l., 2013. Does auditor industry specialization improve audit quality?.Journal of Accounting Research,51(4), pp.779-817. Tepalagul, N. and Lin, L., 2015. Auditor independence and audit quality: A literature review.Journal of Accounting, Auditing Finance,30(1), pp.101-121.