How Buddhism Teaches Anger and Forgiveness Essay - 1886 Words

Buddhism offers many insights into the topic of anger and forgiveness. Buddhist teachings suggest peaceful, non-violent ways in order to prevent suffering and anger. The eightfold path teaches ways to relieve suffering and anger. Zen Buddhist monk Thich Nhat Hanh preaches compassion as a way to fully comprehend forgiveness. The Buddhist path is one that offers many ways to show compassion for fellow men, the earth, as well as every day conflicts. One of the characteristics of Buddhist reality is â€Å"dukkha†, which is translated as suffering. The Buddhist understanding of suffering is more of a dissatisfaction or dis-ease with life. This is caused by the constant change that comes with living in the physical world. Even when experiencing a†¦show more content†¦The word â€Å"trishna† means desire and can also be translated to â€Å"craving† which suggests an addiction and fear of loss (Ellwood, McGraw, 122). The basic necessities of life such as food, w ater, clothing, and shelter are all desires. Some desires are simply â€Å"wants† such as a big house, a nice car, or expensive food. People desire all these things and never are satisfied with what they have. In turn, this can cause misery. The third noble truth tells us that to end suffering; we must end desire (Ellwood, McGraw, 123). This seems very logical but it goes against our capitalistic society. From birth we are taught that it is best to strive for lofty goals and that we need to attain overly luxurious things. People have a natural tendency to compete with one another to attain wealth and use it as a way to prove how much they have accomplished in their lives. This path is one filled with desire and therefore suffering. The Buddha understood that a life of complete detachment was not practical for everyone so he recommended that people should strive for inner peace rather than material objects. In order to attain inner peace one should accept things for what they are, foster relationships, and focus on the present. As much as possible should be extracted from present moments because the past cannot be changed and the future is uncertain. The outside world cannot be changed,Show MoreRelatedTiger Woods Apology Press Conference Essay3470 Words   |  14 Pagesbegging for forgiveness. With these methods now known, we can now analyze Woods’ apology as he attempts to repair his image. Woods Image Repair During his speech, Woods displayed a four image repair strategies to repair his image: bolstering, attacking the accuser, corrective action and mortification. He focused his apology towards his fans, business partners and family. Those business partners were specifically interested because if the public hated Tiger Woods, how would TigerRead MoreConflict Resolution Is A Key Tenet Of Most Of The World s Major Religions3564 Words   |  15 Pagesnorthern India. History shows that region was once dominated by the darker skinned individual’s cultures that have now been pushed down to the southern regions of the subcontinent of India (Perrett, 2007). Another example demonstrating how religion and faith were used to bring together the masses and fight wars with the aim of securing more resources can be observed in Zulu history. The Zulu tribe was the most feared and dominant tribe in Southern Africa and this was attributed to dueRead MoreDoes morality need relig ion?3589 Words   |  15 Pagesexamination of the books, The Evolution of Morality and Religion and The Two Sources of Morality and Religion along with various web sources, it is apparent that religion is a reinforcement for morality as it is conditioned into humans since birth, it is how people choose to integrate their religious beliefs into reality and it acts as a contributing factor in our daily survival in today’s civilization. Where does it come from? The need to be moral when questioned with the simplest of enquiries or theRead MoreReligion And Its Role Within Societies 600 B.c11006 Words   |  45 Pagesreligious beliefs already accepted by the societies the religions were developed in. For example, Christianity was built upon the already existing beliefs of Judaism and the Hebrew God, Hinduism was built upon the ancient Arian religion and the Vedas, Buddhism partly built upon Hinduism, and Islam built upon Christianity. But let’s start with the first monotheistic religion, Judaism and what would later become the most influential religion to the Western Society, Christianity. Judaism was built upon theRead Morewisdom,humor and faith19596 Words   |  79 PagesBut the more we look at the connection between wisdom and humor, the more we realize the subject cannot be adequately addressed without also dealing with faith and religion. Thus, we shall begin by clarifying our understanding of wisdom, th en examine how humor can contribute to it, look at this connection historically among some leading individuals in Europe, Russia, and the United States, and finally analyze the relationship between wisdom, humor, and faith. Wisdom, Perspective, and Values Although

Practice in Identifying Compound Subjects

A compound subject contains two or more simple subjects that are joined by a conjunction and that share the same predicate. In this exercise, you will practice identifying compound subjects. Practice Sentences Only some of the sentences below contain compound subjects. If the sentence does contain a compound subject, identify each of the parts. If the sentence doesnt contain a compound subject, simply write none. White-tailed deer and raccoons are commonly seen near the lake.Mahatma Gandhi and Dr. Martin Luther King are two of my heroes.Last Sunday we walked through the park.Last Sunday Ramona and I walked through the park and then down the road to my house.The chirping birds and the droning insects were the only sounds we heard in the woods.The tallest girl and the shortest boy ended up dancing together at the prom.Each morning after the bell rang at school, the children would stand up to say the Pledge of Allegiance and a short prayer.In the 1980s, Milka Planinc of Yugoslavia and Mary Eugenia Charles of Dominica became the first women prime ministers of their countries.Both the villagers and the rural teachers worked together to build the reservoir.The lifestyles of the Native Americans and the European settlers were diametrically opposed to each other from the very beginning.Throughout the 19th century, London and Paris were the worlds two leading financial centers.At night in the dense fo rest, the rustling of leaves and the soft whisper of the wind were the only sounds that could be heard.Wynken, Blynken, and Nod one night sailed off in a wooden shoe.The major metropolitan areas of Mumbai, Delhi, and Bangalore are the favorite destinations of American tourists in India.Guangzhou, Shanghai, and Beijing are just three Chinese cities with populations that are comparable to all of Australia. Answers White-tailed deer  and  raccoons  are commonly seen near the lake.Mahatma Gandhi  and  Dr. Martin Luther King  are two of my heroes.(none)Last Sunday  Ramona  and  I  walked through the park and then down the road to my house.The chirping birds  and  the droning insects  were the only sounds we heard in the woods.The tallest girl  and  the shortest boy  ended up dancing together at the prom.(none)In the 1980s,  Milka Planinc of Yugoslavia  and  Mary Eugenia Charles of Dominica  became the first women prime ministers of their countries.Both  the villagers  and  the rural teachers  worked together to build the reservoir.(none)Throughout the 19th century,  London  and  Paris  were the worlds two leading financial centers.At night in the dense forest,  the rustling of leaves  and  the soft whisper of the wind  were the only sounds that could be heard.Wynken,  Blynken, and  Nod  one night sailed off in a wooden shoe.(no ne)Guangzhou,  Shanghai, and  Beijing  are just three Chinese cities with populations that are comparable to all of Australia.

Review Of Benjamin Herold s The Article - 966 Words

In the article written by Benjamin Herold, he compares the online test to the paper pencil test that some districts chose. He notes, â€Å"A mounting body of evidence suggests that some students tend to do worse on computer- ­based versions of an exam, for reasons that have more to do with their familiarity with technology than with their academic knowledge and skills.† Getting students prepared for the online assessments is one of the biggest challenges to administrators. As an educator, I have seen first hand what Herold is talking about. Herold states, â€Å"All children don’t have the same access to technology at home and in school, nor do their teachers use technology in the classroom in the same ways, even when it is present.† My students do not spend a much time in the computer lab because my building only has two labs. The schedule fills up very quickly. The students do not receive any training when it comes to technology. It is expected that c hildren have a solid knowledge of technology because of all the technology they have at home. Confirming what Herold is writing about. I have been through both online and paper/pencil assessments. The students effort is quite different between the two. I am not sure if it is a mind over matter thing, but when it comes to paper pencil students tend to work harder. When it comes to the paper pencil test, the questions are in your face. You can not click next to show the next question. Students tend to recheck their work

Getting to Know Fitzgerald through his Works Essay

People tend to reflect their life experiences through the actions people perform everyday. This is commonly seen in artists, musicians and authors, who use their work as a way of expressing themselves. F. Scott Fitzgerald, author of The Great Gatsby uses the novel to reflect himself, and his past experiences through several of the main characters. Nick Carraway is written by Fitzgerald as a way of manifesting his own more innocent and kinder side. While Gatsby and the Buchanans are used to show the corruption and faults within himself. The Great Gatsby was written to express FItzgeralds view of the 1920s; not only did it provide social commentary on the corruption of the American Dream, but it also presented insight into Fitzgeralds†¦show more content†¦New music known as Jazz, emerged to help fuel the wild nature of the younger generation and became wildly popular. Although many objected to it’s vulgar nature, Jazz greatly affected the younger generation and resulted in the creation of dances such as the Charleston, the cake walk, the black bottom, and the flea hop (History.com 1). The Roaring Twenties were also a time of mass consumerism, â€Å"many Americans had extra money to spend, and they spent it on consumer goods such as ready-to-wear clothes and home appliances like electric refrigerators† (History.com 1). It was through these events that the unique culture of the 1920s was formed. The 1920s were not only a time of parties and fun, but also extensive political change and conflict. The ratification of the 18th amendment by Congress prohibited the sale of alcoholic beverages. But, this only served to drive the liquor trade underground and helped gangsters like Al Capone emerged to supply the massive demand for alcohol. This resulted in a dramatic increase in crime and illegal activities. While the Prohibition served to protect the public from alcohol, The Red Scare helped riled them up. The encouragement of anti-communist views created a mass hysteria. In which, the government and society frantically worked to remove all communism from American often with unconstitutional methods. The hysteriaShow MoreRelatedThe Great Gatsby By F. Scott Fitzgerald850 Words   |  4 Pagesshe sought to give those who have been through tragic events such as deportation, a change to recreate themselves, a chance to give themselves a better life; the American Dream. (Stockwell, Dian e, trans. Dreamers: An Immigrant Generation’s Fight For Their American Dream.† Publisher Weekly (2014): 59-60. Literary Reference Center. Web. 8 Apr. 2015.) The writer F. Scott Fitzgerald is well known for his book The Great Gatsby that was written in 1926. Fitzgerald had ways of achieving the American DreamRead MoreBabylon Revisited Analysis882 Words   |  4 Pagesand redemption. F. Scott Fitzgerald uses his main character Charlie Wales’ past, present, and desired future to paint a portrait of the things that he feels are the most important in life. Success is examined through the actions of Charlie and his wife during the height of their wealth and the strain that it can cause. Failure is unfolded in Charlie’s loss of wealth and family and finally, redemption is explored through Charlie’s desire to raise his daughter and control his apparent alcoholism. CharlieRead MoreThe Great Gatsby By F. Scott Fitzgerald960 Words   |  4 PagesEssay One phrase that an American is bound to hear at some point in his or her life, is the American Dream, but most don’t fully understand that concept. The majority of people never really have, they always think it’s supposed to be tangible, but it’s not. In his novel, The Great Gatsby, F. Scott Fitzgerald criticizes many aspects of American culture. One aspect that he criticizes very strongly is the American Dream. Fitzgerald shows the misconception that many have of what the Dream really isRead MoreThe Great Gatsby By F. Scott Fitzgerald947 Words   |  4 PagesFitzgerald wrote one of his most famous books The Great Gatsby, during the Age of Disillusionment. He focuses on the idea that everyone wants love, money, social class superiority,happiness, etc. The main American Dreams that Fitzgerald writes about are love and money. He shows that through his character s hopes and dreams. For example, Gatsby’s dream of being with Daisy and Nick’s hope f or becoming rich; even though to Fitzgerald they are only myths. The American Dreams are to find love and getRead MoreThe Great Gatsby By F. Scott Fitzgerald889 Words   |  4 Pages The Great Gatsby is one among many of the highly acclaimed novels of F. Scott Fitzgerald. In the novel, the reader learns about the difficulties and trials of achieving the American dream. The protagonist, Jay Gatsby is an example of modern America. His family was dirt poor but he dedicated his time to achieving his dreams and now he has all the money he could want. Gatsby is self made; he lives in West Egg and has what is called â€Å"new money.† Five years prior, Gatsby met Daisy, a beautiful andRead MoreThe Great Gatsby By F. Scott Fitzgerald1523 Words   |  7 PagesScott Fitzgerald, does a tremendous job of allowing those conflicts to sneak up on the reader. In The Great Gatsby, the amount of conflict surely increases towards the end, and both internal and external conflict are being show n throughout the book. Nick Carraway, the main character, is very calm and collected, although he is going through many conflicts in the story, The Great Gatsby. Already somewhat shy, Nick is moving to New York to learn and take part in the bond business (Fitzgerald 3). AsRead MoreEssay On Symbolism In The Great Gatsby918 Words   |  4 Pagesdiscussing how F. Scott Fitzgerald, author of The Great Gatsby, uses the techniques of symbolism and characterisation to position readers to view the George and Myrtle Wilson, a married couple living in the Valley of Ashes during the 1920’s. While the 20’s were a great time of optimism, Fitzgerald portrays the much bleaker side of the revelry by focusing on its indulgence, two-facedness, shallow recklessness. While we don’t know a lot about Myrtle and George Wilsons background, through the descriptionsRead MoreIn The Novel, The Great Gatsby, The Author, F Scott Fitzgerald,1422 Words   |  6 Pages In the novel, The Great Gatsby, the author, F Scott Fitzgerald, expresses the reality of the ‘American Dream’ through a series of unfavorable events set in the 1920s. The American Dream is to work hard young and retire early while being rich and in love. The character Jay Gatsby is chasing this dream throughout the novel. Gatsby has almost everything to complete the dream, he is rich, young, and in love but, the girl he loves, Daisy, is married to another man. Daisy’s husband, Tom, is rich andRead MoreAffairs, Nick, and Gatsby in Fitzgeralds The Great Gatsby1255 Words   |  6 PagesGatsby. Gatz was a poor person that changes his name to Gatsby. Tom was a cheater and was unfaithful to Daisy. Daisy was a flirt and rich. Myrtle is a poor women that lived over her and her husband’s garage shop. Myrtle would let Tom push her around because he was a rich man that would let Myrtle forget that she was poor. â€Å"She never loved you, do you hear he cried. She only married you because I was poor and she was tired of waiting for me (Fitzgerald 139)†. Tom is married to Daisy (Lisca). EvenRead MoreThe American Dream Through The Eyes Of F. Scott Fitzgerald1690 Words   |  7 PagesDream Through the Eyes of F. Scott Fitzgerald F. Scott Fitzgerald’s novel The Great Gatsby has been criticized, cited, and known as one of the greatest works of American Literature. With numerous themes and focuses, one of the most valuable is represented in the American Dream and how F. Scott Fitzgerald analyzes his idea of this concept. The American Dream is a concept centering on successes in many terms, such as wealth and social standing. These successes are achieved through hard work and can

Causes of increasing alimentation prices Free Essays

The divertive utilization of rice alignments to biofuels production is considered a result of the soaring food prices of our recent age. The resultant utilization of alimentations, more so rice hulls in many countries is highly preferred for use in biofuels production. Bio-extraction of ethanol from plants is considered as environmentally friendly as some analysts say it contributes to curbing the issue of global warming by reducing the concentrations of green house gases in the atmosphere. We will write a custom essay sample on Causes of increasing alimentation prices or any similar topic only for you Order Now Because the waste product of rice becomes commercialized, it makes rice of any type or species to be valuable and consequently makes its price increase. (Saha et al, 2004) Unfair trade agreements imposed by rich nations that try to undermine poor nations making them unable to determine their policies of food production have also contributed to a higher localized supply in rice. A good example can be cited by Shah (2008) where she reveals that the Doha World Trade Organization meeting intended to ascertain poor nations’ profitability in global trade did not materialize due to the developed nations view that the undeveloped nations would not ensure the end part of their bargain in the talks. The technology of genetic modification has also fuelled the high prices in foods in comparison of organic foods and genetically modified ones due to the cheap prices of the later in terms of competition. However, research by environmentalists has shown that the genetically modified (GM) foods have negative attributes to the ecological set up and consequently the human health system. The prevalence of the GM foods in the developed nations has seen demand of the higher priced organic foods increase in time due to the health effects associated with the former. The increasing population has seen the demand of food increase causing its consequential higher production. Rice being a staple meal in Asia has seen its exports being restricted to ensure that people specifically in the Asian nations of India and Chain can sustain their people with enough food. China with a population of about 1. 3 billion people is the highest populated nation in the world followed by India. The government’s priority to feed the people comes first and thus has seen the exportation control of agricultural produce to other nations causing a shortage of food in the global market which by laws of economics dictates increase in commodity prices when supply is low. The exorbitant costs of inorganic fertilizer and other farm inputs for agricultural practices have also contributed to the increasing food prices. This is because the costs of production are also reflected in the end price of the agricultural produce, therefore if the price of one input increases, it will inevitable cause a rise in the end product as the farmer can not take up that cost for the benefit of the consumers since it will be tantamount to losses in business. In the UK, farmers are facing a 15% hike in fertilizer prices that is hurting the agricultural sector. This surge in prices is cited to have arisen from anti dumping taxes on nitrogenous fertilizers in the UK from some nations since 2000 that has seen a monopoly in the supply of fertilizer. (Walker, 2007) From the beginning of 2003 when the Iranian invasion began, oil prices have been going up exponentially that indirectly instituted high price of food. This was and is being attributed to low production levels of crude oil, thus diminishing supply due to the increasing preference of biofuels. The link between the soaring food prices and the high energy prices is that food needs to be transported to one part of land to another more specifically in relation to our globalized world that increases distances of destination. The modes of transportation used are mostly powered by by-products of fossil fuels that are expensive as could be seen by the highest recorded price of over a hundred dollars per barrel at the beginning of 2008. (Shenk 2008) As a consequence, the cost of energy is passed down to the end user making the commodity price higher than usual. This is a global problem since the crude oil prices are the same all over because of their sole control by the Oil Producing and Exporting Countries (OPEC) arrangements. The new problem of climate change is also predicted to cause further increases in food prices. The variations in climate across nations that solely depend of agriculture for their growth is expected to fall drastically as unpredictable weather patterns take charge causing situations of extreme drought and floods in different places. These alterations in climate will reduce agricultural productivity and food shortage will become imminent across the affected nations. It is now being observed that Australia, one of the largest wheat producing countries is in its third year of drought. Its respect as the world producer of wheat is now in jeopardy as its silos are becoming empty will the wheat prices are increasing. (Stancich, 2009) The problem of attacks from crop pests and weeds is also associated in the ever increasing food prices. In Central as well as the Southern parts of the Vietnam nation, according to a recent study Zeigler (2009), rice crops have been attacked by the tungro crop virus originating from the brown plant hopper insect. And furthermore, its spread is being predicted into China together with Thailand and Columbia. Pricing of rice is obviously expected to increase as the supply would have been greatly diminished while demand keeps growing. The continuing undervaluation of the US dollar which is used as a bench mark for trading in many nations is also attributed to the increasing food prices. Globalized nations are feeling the pinch of the current economic crisis of the US and business has gone down meaning that many sectors of the economy are being hurt more specifically in the agricultural sector. Farmers in the developed nations have cope better with the high prices of this global recession compared to their counterparts in the developing nations where production has reduced. A low supply with a high demand implies that food prices would increase in the developing nations unlike in developed nations where it would remain relatively stable. In India -one of the major rice producers- the effect of the global financial crunch in many sectors of the economy such as the agricultural industry has seen its 2008 GDP drop to 7% while further reduction is expected for 2009 at 5%. (World Bank Group, 2009: 2) Sporadic economic growth in different nations all over the world has been identified as a contributor to the increase in commodity prices. As the economy of a nation increases so as the living standards of the citizens. This makes purchasing power go a notch higher due to demand for better goods and services. This causes incompatibilities between demand and supply arising that sees the increase in prices. This is exhibited in the case with China that has been marked by speedy economic development that has exacerbated this global crisis that is catalyzed by its enormous population. (Zu H. Khan, 1997) Effects of alimentation price increases As an effect, the high food prices could be succeeded by civil unrest especially among the poor nations which can be exemplified by the riots emanating from exorbitantly high food prices in Burkina Faso as well as Cameroon where its was compounded by the expensive fuel costs. The country of Indonesia has also been characterized by such frustrations when there was recent scarcity in Soya beans. Rise in inflation is a notable effect of increased food prices more especially in developing nations. Most developing nations operate on deficits and a down turn from increased food prices puts strains on the government’s functionality due to limited financial resources. This sees the issue of relief coming in from developed nations to help the affected. Increase in poverty becomes evident due to high food prices as people reduce their consumption so as to sustain themselves in future days. On an optimistic view, the soaring food prices have also the effect of causing governments to intervene by pushing for increased production of food in their countries to cushion the poor from hunger. (FAO, 2009) Conclusion Though there has been tremendous growth in food production all over the world, the predictions of the future are still pessimistic as demand continues growing high. This is in reference to the stagnated supply that can not reach equilibrium with the demand; hence the future is determined by new sources of supply to cope with the vacuum in supply that would ensure price stability. Therefore, foreign alimentations such as bananas, mangoes, pineapples, and exotic fish among others will not fetch the same price as today due to these imbalances in supply and demand. To mitigate this, an in depth intervention through social protection for the short and long period requirements in conjunction with initiatives on alimentations for the poor should be implemented. Research into new agricultural opportunities should be intensified so as to achieve equilibrium in supply and demand of alimentations. This will go far in guarantying steady prices of food in the global market. And resultantly, agricultural trade regulations that burr efficient production in the developing nations should be renegotiated with rich nations that discourage them so that a healthy and productive world can be achieved. (OECD, 2007) References: FAO, (2009). Bumper rice harvest could bring down consumer prices. Planete Urgence. Retrieved on April 20th 2009. From http://www. infosdelaplanete. org/5123/bumper-rice-harvest-could-bring-down-consumer-prices. html? L=EN Hu Z. Mohsin S. Khan (1997). Why Is China Growing So Fast? ECONOMIC ISSUES NO. 8 International Monitoring Fund (IMF). Washington D. C. Yan Z. (2008). China seeks a balance between food security and the urbanization. Retrieved on April 20th 2009. From http://www. china-embassy. org/eng/zt/t516240. htm Walker D. (2007). Fuel and Fertilizer Situation. John Wiley and Sons, Inc Stancich R. (2009). Climate change and food prices. Climatechangecorp. Retrieved on April 20th 2009. From http://www. climatechangecorp. com/content. asp? ContentID=5252 OECD (Organization for Economic Co-operation and Development) (2007). Agricultural Policies in OECD Countries: Monitoring and Evaluation. Paris: OECD. Saha, B. C. , Iten, L. B. , Cotta, M. A. , Wu, Y. (2004). Fuel ethanol production from rice hull [abstract]. American Chemical Society. Paper No. BI0T 101. Retrieved on 20th April 2009. From http://www. ars. usda. gov/research/publications/Publications. htm? seq_no_115=156041 Shenk M. (2008) . Oil Climbs Above $126 to Record as Dollar Weakens Against Euro. EU News, Havensworks. com http://www. havenworks. com/world/eu/ World Bank Group, (2009). Impact of Global Financial Crisis on South Asia. Retrieved on April 20th 2009. From http://74. 125. 47. 132/search? q=cache:y57oApfcEXgJ:siteresources. worldbank. org/SOUTHASIAEXT/Resources/223546-1171488994713/3455847-1232124140958/gfcsouthasiafeb172009. pdf+global+financial+crisis%2Bfood+pricescd=2hl=enct=clnk How to cite Causes of increasing alimentation prices, Papers

Importance and Positive Impact of Independent Audit - Free Samples

Question: Discuss about the Importance and Positive Impact of Independent Audit. Answer: Introduction: The opinion of auditors on the financial statements is often valued, however owing to the prevalence of global financial crisis, many have asked for the auditors report to be more informative in nature so that relevant information can be offered to the users (Church et. al, 2012). This is the reason why key changes have been made in the audit report. Firstly, a new section has been framed to communicate the key audit matters (KAM) so that items possessing immense significance can be provided to the users. Both IAASB and PCAOB standards necessitate KAM to be offered in association with the audit of the present tenure. However, the PCAOB offers illustrations of situations wherein it may be appropriate to disclose KAM/CAM of the past tenure. These illustrations are not offered by the IAASB standards. Further, both standards reflect that at least one KAM must form part of the auditors report but if there are no KAM/CAM, then a statement to the same must be reflected in the report. Secondly, it has been decided that the auditors will also disclose the name of the engagement partner in their report for enhanced knowledge. In relation to the audit of listed companies, both PCAOB and IAASB standards require the disclosure of engagement partners name but the manner of disclosure is different under both standards. Thirdly, in relation to a udit, the opinion section of auditors has become compulsory to be presented first and it must be followed by the basis for opinion section. The ordering of these sections in both standards is similar in nature. Fourthly, in the audit report, it has become necessary for auditors to provide a statement regarding their fulfillment of ethical responsibilities and independence of auditors (Jeanette, 2014). Even though provisions regarding this change in auditing report are same under both IAASB and PCAOB, the IAASB separately requires the auditors to make an affirmative statement regarding the same. Fifthly, it has now become mandatory for auditors to provide a separate section that offers relevant information regarding material uncertainties in the financials of the company (Ruhnke, 2014). Enhanced reporting by auditors is observed as significant to the perceived value of audit of financial statements and hence, to the continued significance of the auditing profession. The reason behind the emergence of such changes in the auditing report can be attributed to the fact that such changes can assist in laying down the foundation for the future of international auditor reporting and enhanced auditor communications (Johnstone et. al, 2014). Besides, since the auditors report is the main deliverable addressing the output of the audit procedure, enhanced requirements had become compulsory in the report so that it becomes more valuable and relevant to the users. The implementation of new changes in the report can assist in presenting a significant variation in practice, with appropriate collaboration required by participants in the supply chain of financial reporting so that the IAASBs objectives of audit report can be achieved. The IAASB believes that such new audit changes c an have a positive impact on the audit process in addition to enhanced informational value and enhanced transparency. Further, such changes will also affect the auditors focus on matters that are required to be reported especially the ones that can indirectly result in an enhanced professional skepticism (Riddle, 2015). Overall, the development of audit report through the underlying ideologies in the ISA audit can assist in addressing how a risk-based process of the audit is conducted and what is necessary to be disclosed with those who are charged with governance (Carcello, 2012). Outline the likely impact of the audit reporting on audit practice. Auditor plays a vital role in the process of financial reporting because they act as an independent assurance provider. It needs to be noted that having a strong insight into the auditing process, the auditor report is written in a language that does not share information apart from the audit opinion. Even though the changes in the audit report can play a key role in maximizing the overall impact of quality reporting, thereby in turn assist in providing relevant information to the users, yet professional judgement is the main concern because matters that necessitate significant attention from the auditors is directly associated with such judgement (Black, 2010). Furthermore, the number of audit matters that must form part of the audit report may also be influenced by complexity and size of the company, nature of its environment, and circumstances of the engagement of audit. In simple words, the higher the number of matters, the more the auditor may need to evaluate whether such forms part of a key audit matter. This, in turn, enhances the duty of the auditor because when the engagement level is high it leads to more responsibility on the part of the auditor. References Black, W. K 2010, Epidemics of Control Fraud lead to Recurrent, Intensifying Bubbles and Crises, Working paper, University of Missouri-Kansas City. Carcello, J 2012, What do investors want from the standard audit report?, CPA Journal vol.82, no. 1, pp. 7-12 Church, B, Davis, S McCracken, S 2008, The auditors reporting model: A literature overview and research synthesis, Accounting Horizons vol. 22, no. 1, pp. 69-90. Johnstone, K, Gramling, A Rittenberg, L.E 2014, Auditing: A Risk Based-Approach to Conducting a Quality Audit,10th Edition, Cengage Learning Jeanette M. F 2014, The Importance and Positive Impact of Independent Audit Oversight, viewed 26 September 2017 https://pcaobus.org/News/Speech/Pages/11192014_FranzelIARI.aspx Ruhnke, K 2014, The audit expectation gap: existence, causes, and the impact of changes, Accounting Business Research, vol. 44, no. 5, pp. 572-601 Riddle, C 2015, Internal Auditing: Assurance Advisory Services, 3rd Edition, The Institute of Internal Auditor Research Foundation.