ANG1922, Winter 2016 Essay 02 Instructions Your second essay is due by noon on Thursday, April 5th – by email only! This essay must be an expository or informative essay. You have to explain something, give the pertinent information about it, maybe describe the situation, maybe describe some process involved – the specifics depend on your topic. It might help to know what an expository essay is not: it is not opinion nor argument. It might include any of the strategies, such as description, comparison, contrast, and even narration, but the main purpose is to expound upon your topic. The possibilities are endless. Consider some possibilities if you were writing about guitars: You could explain what to look for in a guitar, how to record guitar, part of the history of guitars (you couldn't do the whole history), categorize the types of guitars, explain the different types of pick-ups available, and on and on. As another example, you could write something about current issues – explaining the issue, the sides, the actions taken, the proposed solutions . . . whatever you decide to focus on. Those are just two examples. The main criteria is that your essay is expository or informative, not an opinion or an argument. You still have to write an introduction and a conclusion, of course. You do not have a required number of points or paragraphs. Instead, you have a word limit: 750 word minimum, 1000 word maximum. Rules for formatting your assignments 1) No cover page. 2) No headers. No footers. 3) At the top of the first page only, put your name and identify the assignment. 4) Set your page format to “letter” (8.5 x 11 in.). Beware: you may have A4 as your default page format. 5) Set the document language to “English” and use the spell checker. 6) Single spaced text, with a blank line between paragraphs. 7) Font: Times New Roman, 11 point. Name your file properly <NAME – essay 2 – TITLE.doc>, put your name in your document also, and send it to [email protected] SPECIAL REQUIREMENTS (actually, third and fourth are not so special; they are an essential quality of effective writing) ➢ Use these comparative structures: as ____ as _____ ; less & than; more & than; ➢ Use comparatives in various parts of the sentence: the subject, the verb, and the object – all three ➢ Use at least all these at least twice each: colon, parentheses, and dash ➢ all of these conjunctions: even so, although, furthermore, moreover, if, unless (highlight them somehow) A checklist for you: 1) _______ All of the above requirements are met 2) _______ Sentences have a variety of beginnings 3) _______ Concise, and precise, wording 4) _______ Specific, concrete images and details – avoid vague, obvious statements and abstractions 5) _______ Audience (well-chosen, well-defined, appropriately addressed), Purpose (focused, feasible, refined, clearly expressed), and Persona (credible, evident from the text) 6).

1. ANG1922, Winter 2016
Essay 02 Instructions
Your second essay is due by noon on Thursday, April 5th – by
email only!
This essay must be an expository or informative essay. You
have to explain something, give the pertinent information about
it,
maybe describe the situation, maybe describe some process
involved – the specifics depend on your topic. It might help to
know what an expository essay is not: it is not opinion nor
argument. It might include any of the strategies, such as
description, comparison, contrast, and even narration, but the
main purpose is to expound upon your topic. The possibilities
are
endless.
Consider some possibilities if you were writing about guitars:
You could explain what to look for in a guitar, how to record
guitar, part of the history of guitars (you couldn't do the whole
history), categorize the types of guitars, explain the different
types of pick-ups available, and on and on. As another
example, you could write something about current issues –
explaining
the issue, the sides, the actions taken, the proposed solutions . .
. whatever you decide to focus on. Those are just two
examples. The main criteria is that your essay is expository or
informative, not an opinion or an argument.
You still have to write an introduction and a conclusion, of

2. course. You do not have a required number of points or
paragraphs.
Instead, you have a word limit: 750 word minimum, 1000 word
maximum.
Rules for formatting your assignments
1) No cover page.
2) No headers. No footers.
3) At the top of the first page only, put your name and identify
the assignment.
4) Set your page format to “letter” (8.5 x 11 in.). Beware:
you may have A4 as your default page format.
5) Set the document language to “English” and use the spell
checker.
6) Single spaced text, with a blank line between paragraphs.
7) Font: Times New Roman, 11 point.
Name your file properly <NAME – essay 2 – TITLE.doc>, put
your name in your document also, and send it to
[email protected]
SPECIAL REQUIREMENTS (actually, third and fourth are not
so special; they are an essential quality of effective writing)
➢ Use these comparative structures: as ____ as _____ ; less &
than; more & than;
➢ Use comparatives in various parts of the sentence: the
subject, the verb, and the object – all three
➢ Use at least all these at least twice each: colon, parentheses,
and dash
➢ all of these conjunctions: even so, although, furthermore,
moreover, if, unless (highlight them somehow)
A checklist for you:
1) _______ All of the above requirements are met
2) _______ Sentences have a variety of beginnings

3. 3) _______ Concise, and precise, wording
4) _______ Specific, concrete images and details – avoid
vague, obvious statements and abstractions
5) _______ Audience (well-chosen, well-defined,
appropriately addressed), Purpose (focused, feasible, refined,
clearly
expressed), and Persona (credible, evident from the text)
6) _______ Introduction: an effective strategy, clear
indication of the content
7) _______ Your three points are presented with a pertinent
set-up in italics, with a clear, focused statement of the point in
bold, and a cogent development in one or more paragraphs
8) _______ Conclusion summarizes the content, refers back
to the introduction, and makes a strong final point
9) _______ The essay has a title that clearly indicates the gist
of the essay
10) _______ Followed the rules for formatting and submitting
assignments!
5.4 The Auditor's Role
Company outsiders need to be sure that the information they see
on financial reports
is an accurate reflection of the company's financial situation.
This is accomplished by
hiring an impartial third party to review the company's
operations and financial

4. statements and to confirm that the reports are materially correct
and that proper
internal controls are being used. This process is called an audit
and is crucial for
verifying the accuracy of a company's financial reports.
Every public company that sells stock on one of the public
markets must hire an
independent certified public accountant (CPA) to audit its
financial statements.
Managers, employees, investors, financial institutions, vendors,
suppliers, and
everyone else who depends on knowledge about a company's
financial status
expect these audited statements to be materially correct. The
CEO and CFO must
approve the financial statements that are ultimately issued to the
public. The
auditors' only responsibility is to issue an opinion that the
financial statements are
materially accurate.
Auditors must abide by the rules set by the Public Company
Accounting
Oversight Board (PCAOB), which is a private sector, nonprofit
corporation created
by the Sarbanes-Oxley Act to oversee the auditors of public
companies. Even
though the PCAOB is a private entity, it has many government-
like regulatory
functions in relation to setting rules for auditors and how they
do their work, which is
similar to the role of the FASB for setting GAAP rules. The
PCAOB is considering
rule changes regarding mandatory firm rotation, which is
discussed in further detail

5. in "New World of Financial Oversight."
The Sarbanes-Oxley Act also requires that public companies
with market
capitalizations of $75 million or more include an attestation
report of their
independent auditors on the effectiveness of the company's
internal controls over
financial reporting. This requirement has become part of the
audit process.
New World of Financial Report Oversight
Research by Marion McHugh and Paul
Polinski in the CPA Journal (2012)
indicates that there is value to requiring
firms to change their auditors more
regularly. In fact, some findings indicate
that it is important to change not only
the lead auditor but audit firms as well.
5.4 The Auditor's Role
3/13/20, 12:27 PM
Page 1 of 5
Personal relationships can
develop between auditors and
company management that call
into question the independence
of the audit team. To address
this issue, PCAOB is
considering a regulation that
would mandate regular changes
in company auditors.

6. © Ievgen Chepil/iStock/ThinkstockIn this CPA Journal article,
the authors
indicate that the PCAOB is looking for
ways to improve the quality of audits
and whether there is a need for
mandatory audit rotation.
Now that it has been several years
since Sarbanes-Oxley passed, the
PCAOB has noticed that there are
fewer changes in auditors from year to year, which the PCAOB
believes
may be due to a reduction in firm scrutiny and independence.
The PCAOB
is considering the costs and benefits of additional regulatory
measures.
The authors of this CPA Journal article believe that "improved
disclosures
would give audit firms a formal opportunity to demonstrate
their
independence" (McHugh, 2012, p. 30). They also believe that
the necessary
changes could result in the PCAOB requiring mandatory audit
firm rotation
to ensure independent audits. If this occurs, managers would
need to adapt
to regular changes in auditors, which would mean a reduction in
personal
relationships between auditors and company management.
Consider This:
1. Do you think it is important for auditors and company
managers to

7. develop personal long-term relationships? Why or why not?
2. Will the public be better served by frequent changes of
auditors? Why
or why not?
Meeting the Qualifications
To become a licensed CPA, candidates must complete extensive
training. This
includes completing at least a bachelor's degree with a major
emphasis in
accounting, passing a state administered uniform CPA exam,
and completing work
under the supervision of a CPA to satisfy work-experience
requirements that vary by
state. To keep a current license, CPAs must take continuing
education courses. The
amount of time devoted to continuing education and educational
requirements varies
by state.
Each state has a board of accountancy that monitors the
activities of its CPAs. The
state boards have the right to revoke or suspend a CPA's license
if he violates the
laws, regulations, or ethics governing CPAs. If a CPA's license
is revoked or
suspended, she can no longer serve clients as an independent
CPA unless she can
get her license reinstated.
In order to audit a company's financial statements, a CPA must
be in public practice
and be an employee of a CPA firm. A CPA's independence from
the companies he

8. 3/13/20, 12:27 PM
Page 2 of 5
serves is critical to assure an independent report. Major publicly
traded corporations
usually use one of the top four CPA firms:
PricewaterhouseCoopers, Deloitte, Ernst
& Young, or KPMG.
A good CPA will approach an audit with skepticism. He may
need to challenge
management's assertions if those assertions differ from the
evidence collected in the
audit. Sometimes independent auditors will have views different
from those held by
management about how to record a particular transaction or
disclose accounting
information. When there is a difference of opinion, the auditor
must act in the public's
interest, not the interest of company management.
If differences cannot be resolved, the audit committee of the
company's board of
directors may be asked to step in. In rare circumstances, if the
auditor cannot come
to an agreement with the board, she may resign from the audit
and inform the SEC
of the issue. In these occasions, the SEC may open an
investigation of the company.
Usually when an auditor resigns in the middle of an audit, the
company must send
out a notice that its financial reports will be delayed.
Discussion of an auditor change

9. is typically found in the Notes to the Financial Statements, but
it may also be
discussed in the Management's Discussion and Analysis section.
The Audit Process
The audit process includes three key steps: defining the scope
of the audit,
performing fieldwork, and writing the audit report. Let's take a
look at each of these
crucial steps.
Defining the Scope
Auditors begin by meeting with top management and an internal
committee of the
board of directors (made up of directors appointed to this
committee) to discuss the
audit's scope and objectives. Managers will bring a list of issues
that should be
reviewed as part of the audit. An audit may include a complete
review of the
company's operations, or it may focus on just one aspect, such
as collections from
customers, which would be a limited scope audit.
The objectives of a full audit are usually to validate the
company's financial
statements. The objectives of a more focused audit usually
involve reviewing the
operation's efficiency or finding possible internal control
problems that might put the
company at risk of theft or fraud.
After determining the scope of the audit, the auditors meet with
key managers to
gather information about internal accounting processes, to
evaluate existing

10. controls, and to plan how the audit will be conducted inside the
company. The
internal accounting manager then sends a letter to the staff
involved, announcing the
audit and who has been assigned to conduct it. In the first
meeting with accounting
staff, the auditors review the available resources—including
personnel, facilities, and
3/13/20, 12:27 PM
Page 3 of 5
funds—that are allocated to the audit. During these initial
meetings, those involved
identify areas of special concern.
Auditors then meet with the departments being audited, which
may include all
departments or just a few that are directly involved in the issues
being investigated.
The auditors survey key personnel and review financial reports,
files, and other
information. The auditors also review each department's internal
control structure.
This review helps identify any holes in internal control
processes and the key areas
that need to be tested when auditing specific stores or other
locations that the
company owns.
After the preliminary review, the auditors design the process
that will be used to
collect needed information and to meet the objectives set out in
the initial meetings

11. with top executives and the board of directors.
Performing Fieldwork
Auditors perform fieldwork when they visit a company's
individual offices and
locations to determine whether the internal controls discussed at
the company's top
levels are being implemented properly. For example, if a
business requires a certain
type of coding when an order is charged to a customer's
account, and that coding is
not being used consistently, some customers may be getting
merchandise without
being billed.
In the field, auditors watch a company's employees carry out
certain tasks to be sure
that they are performing them correctly. Additionally, auditors
review files to be sure
all the paperwork is in order to back up reports sent to the
central corporate offices.
For example, if the company requires a manager's signature
before a customer is
given a refund, the auditor randomly reviews company refund
records to be sure that
the signature process is being followed.
Although the top manager at a location likely knows when the
auditors will arrive, the
rest of the staff is usually surprised by their arrival. Any
findings during the fieldwork
become part of the draft audit report.
After the auditors complete a preliminary review of the specific
location, they
randomly review various records to be sure that employees are

12. following internal
control procedures. For example, if an auditor is auditing a
bank's operations, the
auditor will want to know whether employees are following the
bank's procedures for
approving a loan. The auditor will likely check random loan
files to be sure all
needed approvals are in place.
The type of fieldwork that is required of auditors depends on
the business type and
the audit's scope. Auditors for a bank will visit offices in the
corporate headquarters
as well as bank branches to complete their fieldwork. Auditors
for a corporation with
retail stores will do their fieldwork in the corporate
headquarters, regional
headquarters, and individual stores. If the scope of the audit is
just to review the
3/13/20, 12:27 PM
Page 4 of 5
customer order and bill-paying process, the fieldwork may take
place only in the
corporate accounts receivable section of the accounting
department.
Writing the Report
As the auditors work in the field, they discuss any significant
discrepancies with top
management. Managers can comment on the findings before
auditors submit a final
report to the operating managers, top executives, and board of

13. directors. Managers
are usually given an opportunity to submit their own comments
in areas of
discrepancy.
Auditors often work with management to determine how best to
resolve any
problems before they complete their final audit report. If a
problem can be easily
resolved, they can do so verbally. If the problems are more
serious or complex,
auditors compile written reports and circulate them to managers,
corporate
executives, and board members. These reports summarize the
auditors' findings,
identifying problems and making recommendations, before the
auditors turn in their
final report.
Most companies work to fix problems internally to avoid being
reported to their
outside stakeholders: investors, creditors, employees, vendors,
and suppliers. If the
auditor concludes that changes need to be made within the
corporation, managers
submit their plans to improve processes based on the auditor's
recommendations. If,
for some reason, managers disagree with the auditor, they have
to explain in the
final report why they disagree and what they plan to do to fix
the problem.
Top management or members of the audit committee of the
board of directors
usually find out about problems long before they are detailed in
the business press

14. or on the front page of the newspaper, as some company
scandals are. Audit reports
from fieldwork are not released publicly, so when scandals do
make it to the front
pages, it is usually after a whistle-blower comes forward or the
SEC announces an
investigation.
The summary of the audit report can be found in the annual
report, as discussed in
Chapter 1. The summary is usually one or two pages and does
not provide
significant detail about the audit's findings.
3/13/20, 12:27 PM
Page 5 of 5
Jean SioufiEssay 105/FEB/2018
Audience: Lebanese people that harm Syrian refugees. In other
words, the audience is all of Lebanon and its people, because at
the end of the day they almost all participated in this
inequitable movement.
Purpose: The purpose is to deliver a message of awareness
concerning the situation Syrians are put in. Keeping them woke,
creating lights in the Lebanese minds, are definitely the other
purposes of this essay, all in order to change this misery.
Persona: A Syrian adult that has already spent 5+ years in
Lebanon ever since war hit Syria, his native country.
Title: The repugnant greeting of Syrian refugees in Lebanon

15. To say the least, facing a period where war is invading your
country, is something no human being would want to witness.
Emigration is more likely to take place during these tough
times. Back in the 90s, Lebanon was going through a war and
Syria warmly welcomed Lebanese people with open arms. Since
2012, it was Syria’s turn; war took over Syria. Forced to move
permanently abroad to Lebanon, Syrians didn’t actually receive
the same welcome they gave back in the day. Syrians were
criticized, awfully mistreated, and had to face hard obstacles
during years and years. This horrible greeting was mainly
highlighted by a social superiority towards Syrians, a cruel
discrimination, as well as the different feelings and reactions of
the Syrian population.
First, as Syrians started to settle in, Lebanese people took a
stand and wanted to feel appreciation for the fact that they’re
welcoming people on their land. This is basically when the
Lebanese began acting socially superior towards Syrians. They
felt so dominant, so much better than Syrians. Lebanese kids at
school would ask young Syrians how they eat. They would
literally ask them if they use forks. Somehow, they consider
themselves the most superior, like a controlling force. Another
example is how Syrians are asked if they know how to speak a
language other than Arabic, as if they come from a petty yet
uneducated area. Furthermore, if some Syrian kid excels at
school, it’s a total surprise. Teachers get shocked and starts
questioning him about his life. As a kid, he would feel really
embarrassed as he is obviously being seen inferior to his
comrades. The dominant Lebanese population have the habit of
using an insult; they use the word “Syrians” as an insult. In
other words, the poor workers you could see on the streets are
all labelled “Syrians”. Using it as a way to feel superior, all
they want is to belittle the innocent Syrians. They somehow feel
better, probably not belonging in the same class. This social
superiority didn’t stop here, it actually leads and reaches other
inequalities.

16. To demonstrate their superiority, Lebanon is applying different
levels of dominance on Syrians. Hating on them excessively,
Lebanese people mercilessly discriminate Syrians. With every
family leaving its native country, fathers lose their once stable
job. They now have the responsibility to build businesses in
Lebanon to keep their families happy. But unfortunately, the
Lebanese government simply doesn’t allow them; it is forbidden
for them to own something on Lebanese territories. This is
where racism and discrimination take place. Being Syrian from
origin is considered an insult for Lebanese people. This malice
went further. Any Syrian searching for a small part-time job is
banned. Not to mention that the Lebanese government doesn’t
even offer help for the seriously poor Syrian families.
Moreover, parents tell their kids to stay away from Syrian kids.
They’re being thought that Syrians simply aren’t on their level;
they’re people that you shouldn’t hang out with as all they will
have on you is a bad influence. Some parents even forbid their
young girls to date a Syrian guy! To add up to this crazy
discrimination, every single time a Syrian person is about to get
an award, he would be replaced by a Lebanese person just
because of his race, straight up! Syrians are sometimes used to
Lebanon’s advantage. In other words, Syrians are charged more
when it comes to renting a place for example. Such examples
shed the light on how deliberately cruel this discrimination is
and it actually created miserable, down moments in Syrians’
hearts.
Allowed to get in, the needy Syrian population are nonetheless
drowned in a violent entourage. They are badly affected and this
sometimes results in a mandatory change. To be left out and just
be completely rejected by their fellow Lebanese, Syrian kids
now have their feelings hurt, literally. They experience deep
loneliness at a very young age. As a matter of fact, to also be
seen as a security threat, or as disgusting inferior people, is too
much to handle for the Syrian adults that some of them really

17. get sick and deal with anxiety. Furthermore, extracting harshly
their value as humans gets them depressed to a level that they
really can’t take it anymore. Things are getting out of hands, as
in torture and death are taking place, and that’s exactly when
some Syrians think of a change. Syrians are moving again, to
get settled in another part of this world, yet another time. Some
of them are even forced to go back to Syrian cities where war is
seemingly still peaking. Syrians obviously are hurt, and for
some moving away is definitely a solution to be considered.
In conclusion, it has come to a point where saying that
Lebanon doesn’t want to welcome Syrians is nothing but a
straight fact. Syrians deal with a dominant Lebanon as they’re
being treated completely inferior to them just to make it crystal
clear that they don’t belong in the same class. The unlimited
racial critique of them is off limits. Syrians were banned from a
lot of things such as job opportunities; there was no such thing
as freedom in their lives. This misery intensely affected Syrians
and made them go through anxiety, depression, but ultimately
led to them moving away. The innocent Syrians can’t live in
such a toxic environment forever, and this needs to change.
Moving away to a better place will give them freedom, more
opportunities and most importantly happiness in these hard
times. However, if they don’t, they’ll be stuck in this
controlling Lebanon, that did nothing but badly greet Syrians
for the past 6 years or so.
Check out this YouTube video. It is quite interesting:
https://www.youtube.com/watch?v=Cc3s8mZ1ZTo