List of Alice Paul Quotes

Alice Paul is credited as one of the leading figures responsible for the passage of the 19th Amendment (woman suffrage) to the U.S. Constitution. In her honor, the Equal Rights Amendment was sometimes called the Alice Paul Amendment. Selected Alice Paul Quotations When you put your hand to the plow, you cant put it down until you get to the end of the row. I never doubted that equal rights was the right direction. Most reforms, most problems are complicated. But to me, there is nothing complicated about ordinary equality. It is better, as far as getting the vote is concerned I believe, to have a small, united group than an immense debating society. I always feel the movement is a sort of mosaic. Each of us puts in one little stone, and then you get a great mosaic at the end. We women of America tell you that America is not a democracy. Twenty million women are denied the right to vote. The Womans Party is made up of women of all races, creeds, and nationalities who are united on the one program of working to raise the status of women. There will never be a new world order until women are a part of it. My first Paul ancestor was imprisoned in England as a Quaker and came to this country for that reason, I mean not to escape prison but because he was such a strong opponent of the government in every possible way. All the girls planned to start in and support themselves—and you know it wasnt so general then for girls to support themselves.  -About her Swarthmore fellow students While I was at the School of Economics, I met one girl especially, her name was Rachel Barrett, I remember, who was a very ardent worker in the Womens Social and Political Union, as they called it, of Mrs. Pankhursts. I remember the first thing that I ever really did [for suffrage] while I was still at the School of Economics. This particular person, I think it was this Rachel Barrett, asked me if I would go out and help her in selling their paper,  Votes for Women,  in the street. So I did. I remember how very bold and good she was and how very timid and [laughing] unsuccessful I was, standing beside her trying to ask people to buy  Votes for Women. So contrary to my nature, really. I didnt seem to be very brave by nature. I remember very well doing this day after day after day, going down to the School of Economics, where she was a student and I was a student and other people were students, and we would just stand out in the street wherever we were supposed to stand, on some corner, with these  Votes for Women. It is what they did all over London. A great many of the girls in all parts of London were doing it. -About her first contribution to the woman suffrage movement Crystal Eastman about Alice Paul: History has known dedicated souls from the beginning, men and women whose every waking moment is devoted to an impersonal end, leaders of a cause who are ready at any moment quite simply to die for it. But is it rare to find in one human being this passion for service and sacrifice combined first with the shrewd calculating mind of a born political leader, and second with the ruthless driving force, sure judgment, and phenomenal grasp of detail that characterize a great entrepreneur.

Dueling in the 19th Century

Essay on Plagiarism Whos to Blame - 1952 Words

As technology becomes more and more of an intricate part of todays society it allows for information to travel quickly and more widely available. By this information being so widely available some ethical issues have come to light when it comes to proper credit received to the owners of these ideas. Reynolds (2010) defines intellectual property as works of the mind that are distinct, and owned or created by a single person or group (p.428). Intellectual property has legal mechanisms used to protect theses rights such as copyright, patent, trade secret, and trademark laws. Copyright is used to distinguish ownership of works and protects ownership rights and allows the owners to distribute solely, display, and make copies of the original†¦show more content†¦Plagiarism is considered cheating and that should never be rewarded. I believe plagiarism is ethically wrong and I think it is considered cheating. However, I understand some of the reasons someone may plagiarize. Something that is often overlooked especially in the academic environment is, sometimes student may not know that they are plagiarizing something due to the vague nature of the definition of plagiarism. When comparing copyright infringement and plagiarism there is a large margin that separates their meanings but still they are related to a point. Plagiarism has more of an innocent connotation compared to copyright infringements even though they ultimately have similar meanings. Copyright infringement has more of a stigma associated with it because it is often seen as a deliberate act to extort someone elses ideas. I think it is a good idea to differentiate the two and have different categories. Thinking about it in different ways helps highlight the complications of having such a vague definition of plagiarism. Butler (2005) explains th is further: Plagiarism occurs when an individual borrows material without crediting its source or creator. Copyright involves permission to use a work in a specific manner. In case a student copies a story knowingly and turns it in as his own work, he is an intentional plagiarist. While these two issues are not the same, they are related in that both involve copying or borrowing some material (p.Show MoreRelated Cheating Essay1055 Words   |  5 Pages(20) Clayton goes on saying that the student does not believe in cheating but was only trying to prove a point. Clayton later quotes an associate provost at Rutgers University who describes how cheating is on the rise. Clayton says, â€Å"He and others blame poor role models and lack of parental guidance for the growing acceptance of cheating in colleges.† (20) Neither Clayton nor the associate provost proves themselves to make a pathos statement such as this one. Clayton never states why the reader shouldRead MoreEng221 User Manual Final2783 Words   |  12 PagesAccess to Course Textbooks 5 My Papers 7 Grammar and Plagiarism Review: 7 River point Writer: 7 Grammar and Writing Guides 7 Element K Tutorials 8 Websites for Aid 9 Center for Mathematics Excellence 9 Step-By-Step Math Review 9 ALEKS Running Start - Practice 10 Building Math Confidence 12 Student Labs 13 Learning Team Toolkit 15 Useful Links 21 Submit a Paper for Review 21 WritePoint ® 21 CWE Review 21 Plagiarism Checker 22 Reference and Citation Generator 22 APARead MoreAnnotated Bibliography: Plagiarism39529 Words   |  158 Pagesï » ¿Plagiarism Bibliography Buckwalter, J. A., Wright, T., Mogoanta, L. and Alman, B. (2012), Plagiarism: An assault on the integrity of scientific research. J. Orthop. Res., 30:  1867 1868. Granitz, N. and Loewy, D. (2007). Applying Ethical Theories: Interpreting and Responding to Student Plagiarism. Journal of Business Ethics, 72(3), 293-306. Luke, B. and Kearins, K. (2012), Attribution of words versus attribution of responsibilities: Academic plagiarism and university practice. Vaccine, 30(50):Read MoreErving Goffman Stigma6568 Words   |  27 Pagesof cognition-enhancing drugs does not unnaturally cheapen accomplishments achieved under their influence; instead, cognitive enhancement is in line with well-established conceptions of collaborative authorship, which shift the locus of praise and blame from individual creators to the ultimate products of their efforts. n an essay on performance-enhancing drugs, author Chuck Klosterman (2007) argues that the category of enhancers extends from hallucinogens used to inspire music to steroids usedRead MoreOBU ACCA BSC Hons RAP on Topic 8 - The Business and Financial Performance of an Organization over a three year period8767 Words   |  36 PagesResearch and Analysis Project 1 Were committed to providing 100% plagiarism free academic assignments i.e. Course work, Homework assignments, thesis, dissertations, HND/HNC Business assignments, Oxford Brookes (OBU) BSC Hons Applied Accounting ACCA Thesis (RAP, SLS, PPT), Essays and Term/Research papers etc. Pay in instalments and that too after you receive the first draft. Please visit and like our Facebook page www.facebook.com/assignmentwritingservices/ to avail our special discount packagesRead MoreEating Disorders and Free Essays8687 Words   |  35 Pagesdepression, stress, and anxiety. These individuals may also have trouble functioning well in social situations.... [tags: Psychology ] :: 10 Works Cited 1587 words (4.5 pages) $19.95 [preview] Eating Disorders - Mirror, mirror, on the wall, who’s the fattest one of all. - Unknown Men and women of all ages, races and incomes get eating disorders. Almost eighty percent of people with eating disorders started with dieting. Experts estimate one in four college women are bulimic. Did you know ninetyRead MoreFundamentals of Hrm263904 Words   |  1056 Pagesrole they played in getting the book completed. Well, we’re no different. We just did that, too. But it has become crystal clear to us that two things are common about a book’s preface. First, it’s usually written for the professor, especially one who’s considering selecting the book. Second, students usually don’t read the preface. That’s unfortunate because it often includes information that students would find useful. As authors, we do listen to our customers. And many of ours have told us that

Women s Rights, The Natural Environment, Lgbtq Rights And...

The most uplifting event that has happened was the Womens March on Washington in January because it unified women on many different statuses in life on one united front towards equal and fair rights for everyone. The Women’s march, which took place the day after President Donald Trump was sworn into office banded together to advocate legislation and policies regarding human rights and other issues, including but not limited to women s rights, immigration reform, healthcare reform, the natural environment, LGBTQ rights, and racial equality. On January 21 2017, women all over the United States, of different backgrounds, race, and ages took to the streets to stand on one united front using chants, powerful posters, and mass numbers to†¦show more content†¦Instead, using our voices and our numbers alone can be the beginning of a historic change. This march represented everything that encompasses all historical figures who have spoken out for a cause in which the felt str ongly about. The decision to contribute to such an event in history was an easy decision for many of the supporters as much of the scrutiny was against the ideas of governmental reform on many debatable topics. There has been a lot of backlash against our president for his lewd behavior and misogynistic views that was brought public during his campaign. One topic that was commonly referred to was his disparagement of women, minorities, and immigrants. All of which were present at the march through the many posters and the women brave enough to hold them. Bound together on one ground to make a bold and clear statement to this country on both a national and local level that we will not sit quietly when in some way, we are all being affected. This momentous event proved that millions of people also believed that the man in power is a person who doesn’t respect the basic democratic principles like the equality between all people regardless of color, gender, nationality, or residency status. This commonality gives women everywhere the basis for the grounds to stand up for what they believe in and show the world that there is a need for change. There was a lot of criticismShow MoreRelatedQuestions On Issues On Marriage Equality1324 Words   |  6 PagesKay Kaeun Ji PLSC 428 Assignment 1 Issues on Marriage Equality One of the biggest LGBTQ issues at stake right now is the legalization of marriage equality. Marriage inequality is an issue that effects the entire LGBTQ community because they are not given the constitutional rights due to their sexual preferences. The LGBTQ community is fighting for laws to fully legalize same sex marriage in the United States of America and fighting for the acceptance for their decisions. Today, although there haveRead MoreFilm Analysis : Ghandi1696 Words   |  7 Pagescultural characteristics were determined by someone’s race, or biology, and not by their education, history, or the environment. They were seen as unequal by their white leaders no matter their abilities. The Europeans looked upon the idea of race as the determining factor because biological characteristics could not be altered or changed whereas education, history, and the environment had this capability. In this scene from â€Å"Ghandi,† Ghandi himself is shown this racism by the white leaders on theRead MoreHomosexual Roles And Its Effect On Society1597 Words   |  7 PagesThroughout history, especially in recent years, there has been a dramatic change in LGBTQ+ rights. With this change, many homosexual themes and characters are prominently occurring across global cinema and television. With the recent legalisation of same-sex marriage in the UK and in the USA, we’re seeing a push for equality, acceptance and predominantly, normality. However, these views are rarely being reflected in modern or mainstream cinema. These films habitually present themselves with a lackRead MoreLgbt19540 Words   |  79 Pagesexplained in more detail here. Lesbian A lesbian woman is one who is romantically, sexually and/or emotionally attracted to women. Many lesbians prefer to be called lesbian rather than gay. Gay A gay man is one who is romantically, sexually and/or emotionally attracted to men. The word gay can be used to refer generally to lesbian, gay and bisexual people but many women prefer to be called lesbian. Most gay people dont like to be referred to as homosexual because of the negative historical associationsRead MoreLgbt, Gay, Bisexual, And Transgender Community Essay3094 Words   |  13 Pageshas made a lot of progress over the years. According to the article of LGBT Politics and American Political Development Valelly has stated about the Gill Foundation and it states â€Å"For 17 years, the Gill Foundation has been an advocate for LGBT equality. Today more than ever, we are committed to securing equal opportunity for all Americans, regardless of sexual orientation and gender expression.† (Valelly, Richard, 314) That just shows how much people pay attention to the movement and how the movement

Why the Korean War Broke Out Free Essays

Why did the Korean War break out? Reasons as to why war broke out in Korea can be debated due to the fact that a number of factors contributed towards the war. The viewpoint of North Korea starting the war can be seen as Kim ill sung had the intention of reuniting Korea under communism, however there was hostility within South Korea as Syngman Rhee also aimed to reunite Korea under his nationalist views. The two superpowers of the time can be seen as responsible for the outbreak of war because the Korean War can be viewed as a product of the cold war as the USSR backed the north and the USA helped fight with the south. We will write a custom essay sample on Why the Korean War Broke Out or any similar topic only for you Order Now The view of war breaking out as a result internal conflict within Korea can be seen due to both Kim’s and Rhee’s intent on reuniting Korea under their leadership. North Korea’s aggression towards starting the war is due to the fact that Kim aimed on bringing communism to the south and unite the whole of Korea; Kim’s intent on starting war can be seen in the fact that he had multiple visits to Stalin in order to receive both permission and support for invading the south. Kim was able to persuade Stalin to let him invade by stating there would be no US intervention and that he would have control over the South within a few weeks. North Korea’s actions can also be seen as to why war broke out because they did pass the 38th parallel and invade the south, therefore acting as the aggressor as they had had military equipment supplied by the USSR with an army 135,000 men who believed in what they were fighting for as supposed to South Korea’s unprepared smaller army made up of conscripted men. Regardless of the fact that the north was first to invade the south, blame can still be put on Rhee for the outbreak of war. This is due to the fact that South Korea did launch small scale attacks on the north prior to the invasion and this can be seen as a form of instigation for war. The outbreak of war can also be seen as the result of internal Korean conflict as Rhee had the same intentions as Kim to reunite Korea by invading past the 38th parallel, only Kim was able to do it first as he had soviet support making him the dominate power whereas Rhee had no US support at the start of the North’s invasion. The war between North and south Korea was regarded as a civil war by the British yet when we look closer into why the war broke out we can see that the superpowers were behind it and that the Korean civil war can be seen as a product of the cold war occurring between the USA and USSR at the time. The USSR can be seen to have responsibility for the outbreak of war as it can be argued that Kim would have not invaded the south without Stalin’s support and permission because without Stalin’s military support Kim would not have been powerful enough to achieve his goal of gaining total control of Korea within a few weeks after his invasion. The USSR can also accept responsibility for the war because of fact that Stalin aimed to spread his communist sphere of influence across the world. Stalin had initially rejected Kim’s request of invading the south but in 1950 he granted Kim support and permission to invade, this was most likely due to the fact that communism was established in china at the time giving him incentive to spread his communist support throughout Asia and also he had successfully detonated the atom bomb giving him more reason to believe that the US would not repeat their use of the atom bomb on Stalin out of fear of retaliation. China’s contribution towards the outbreak war is slim as their only initial contribution to the start of the war was to allow for soviet supplies to pass through china and reach the North Koreans. The involvement of the USA can be seen as the reason why the conflict within Korea transformed from a civil war into a fully recognised war. US aims during the cold war was to contain the spread of communism so that the â€Å"domino theory† would not occur therefore when they were alerted that the North Koreans invaded the south they went to the United Nations in order to get involved in the war. Other reasons for US involvement include the fact that elections were coming up and Truman believed that taking action in Korea would boost his support. Although the US originally intended to help prevent the north spreading communism to the south McArthur found that he was having great success in fighting the north Korans within South Korea gave him reason to pass the 38th parallel and attempt to take completely remove communism from Korea. The US doing this created outbreak of war in Korea as china decided to get involved out of fear of the US approaching the Yalu River, therefore Turing a civil war into the Korean War Overall the outbreak of war can be blamed all factors that contributed the war. The war breakout can be seen as the result of aggression with Korea with both Kim and Rhee launching small scale attack on each other and sharing the intent of uniting Korea however the superpowers are responsible for the actual outbreak of the Koran war. This is because both sides of Korea would not have been strong enough to start a war without the influence of the superpowers. The USSR gave permission and supplies to Kim allowing him to invade the south and America got involved in Korea creating a war as it caused a form of retaliation from the south that would have lost against a soviet fueled invasion from the north. Therefore the Korean War was a product of the cold war between America and the USSR. How to cite Why the Korean War Broke Out, Essay examples

Auditing - Assurance - and Compliance Bio Sustainable Feeds Ltd

Question: Discuss about the Auditing, Assurance, and Compliance for Bio Sustainable Feeds Ltd. Answer: Introduction Auditing is the process adopted by the professional accountants in certifying the financial statements of an entity (Van Peursem et at., 2013). For the propose of certification, the professional accountant performs thorough verification of the financial statements and draws opinion as regards the true and fair of the state of affairs. The certification of the financial statements by the auditor (professional accountant) is important to enhance the credibility of the information depicted in such financial statements (Loughran, 2010). Further, the confidence of the financial statements users is also increased when the financial statements bear the stamp and signature of the auditor. All the users, either they are shareholders, prospective investors, or government relies on the auditors report. Thus, it becomes really important on the part of the auditor to perform the duties with integrity and in accordance with the laws and regulations (Loughran, 2010). In this context developed above, this report addresses the issues arising in the audit of Bio-sustainable Feeds (BSF) Ltd. Bio-sustainable Feeds (BSF) Ltd is a company listed on ASX and engaged in the research and development activities. Currently, the company is undertaking a research aimed at exploration of the sustainable aqua-culture feeds to be used in fishing operations. This report is primarily focused on the crucial areas of auditing such as acceptance of the audit engagement, risk assessment, preparing audit program, and verification of the special nature transactions. Further, the report also covers discussion on the auditors responsibilities in respect of certifying the issue of prospectus. Steps Required Before Accepting an Audit The acceptance of audit engagement is the first phase of audit process, which involves three other phases such as planning, performing, and reporting (Delaney Whittington, 2012). Before accepting an audit engagement, the auditor is required to mandatorily comply with certain procedural requirements, which involves agreeing the terms of the engagement. Apart from the mandatory procedural requirements, the auditor is also required to comply with various ethical guidelines, which involves informing the previous auditor before accepting the audit engagement (Delaney Whittington, 2012). The procedural requirements have been set to ensure the independence of the auditor and to ensure that the audit is performed smoothly without any conflict. However, the ethical requirements focus only on the independence of the auditor. In regard to agreeing the terms of the audit, the auditor should ensure that all the duties and responsibilities of the auditor as well as of the management have been included in the engagement letter and agreed between the auditor and the management (ASA 210, 2015). In particular, the auditor should ensure that three pre-conditions of an audit are present in the engagement letter. The first among those three pre-conditions is to ensure that the financial reporting framework that the entity has applied in preparation of its financial statements is acceptable (ASA 210, 2015). The second pre-condition pertains to the managements responsibility in respect of which the auditor needs to ensure that the management is fully aware of its responsibilities either it is related to the preparation of the financial statements or it relates to auditing. The other third pre-condition requires the auditor to ensure that the rights and powers of the auditor are reserved and acknowledged by the manage ment (ASA 210, 2015). In regard to the ethical considerations, the auditor should ensure that the previous auditor of the company is informed before accepting the audit engagement (Whittington, 2012). This requirement makes the auditor aware of any conflict between the previous auditor and the entity, which may be material for non-acceptance of the audit engagement by the auditor. Apart from these requirements, the auditor is also expected to get an overview of the company, its board, and the image of the company in the market. Thus, referring to the above discussed provisions, the auditor of Bio-sustainable Feeds (BSF) Ltd should take the following steps before accepting the audit: Get the terms of the audit agreed with the company through engagement letter (ASA 210, 2015). Get an overview of the company, legal environment, and companys image in the market. Inform the previous auditor of the company in writing and seek from him reasons for not accepting the engagement if any (Whittington, 2012). Company with the legal formalities like submitting returns and forms with the regulatory bodies. Assessment of Audit Risk The audit risk means the risk that the auditor gives an inappropriate opinion on the financial statements. This implies that there exists a risk that the auditor may skip some material misstatements and certifying financial statements as giving true and fair view (Gray Manson, 2007). There are three primary components that form part of the audit risk; these are inherent risk, control risk, and detection risk (ASA 315, 2011). The inherent risk and control risk relate to the organizational procedures and structures, but the detection risk relates to the auditors procedures. Thus, the auditor needs to assess the level of inherent and control risk and based on that decide the extent of verification of the books of accounts to reduce the detection risk. The auditor has to maintain adequate balance between the inherent and control risk and detection risk with the ultimate goal of reducing the overall audit risk to the appetite level (ASA 315, 2011). As per the provisions of the auditing standards, the auditor is required to assess the audit risk at the initial level when planning the audit and to further review the level audit risk throughout the auditing process. The level of audit risk determines the depth of checking and the sufficiency and appropriateness of the audit evidences collected by the auditor, thus it is important to review the audit risk regularly (ASA 315, 2011). In respect of Bio-sustainable Feeds (BSF) Ltd, the audit risk has been computed as below: S. No. Particulars Risk (%) A Inherent Risk 90.00% B Control Risk 5.00% C Detection Risk 80.00% D Audit Risk (A*B*C) 3.60% The risk that the auditor arrives at inappropriate conclusion in respect of the audit of Bio-sustainable Feeds (BSF) Ltd is 3.60%. In this regard, it is important to note that the determination of the acceptable level of risk depends on the auditors judgment. Thus, if the auditor asserts that in the given circumstances, 3.60% risk is normal and acceptable, he can accept the audit engagement of Bio-sustainable Feeds (BSF) Ltd. Audit Program for the BSF Ltd In respect of a financial audit of an entity, the auditor should prepare an audit program listing out the audit extent and time of the procedures (Johnstone, Gramling Rittenberg, 2015). Further, in order to allocate the resources and time in an appropriate manner, the auditor should list out the procedures by bifurcating the audit areas in to general and special category. The general category should cover the audit areas which are considered to be bearing normal risk, while the special category should cover the high risk areas. Segregating the audit areas in this way would assist the auditor to put the right amount of efforts in the right areas, which is necessary to reduce the audit risk (Ordelheide, 2016). In respect of the audit of Bio-sustainable Feeds (BSF) Ltd, the areas such as verification of internal controls system and the financial statement items such as cash, revenues, and purchase of material, receivables, payables, and stock has been considered as normal risk audit areas. The audit program for verification of these normal risk audit areas is prepared as below: Table 1: Audit Program Bio-sustainable Feeds (BSF) Ltd: General Risk Areas Audit Area Audit Procedures Date Responsible Personnel Internal Control System Inquire the management about standard operating procedures. Take management assessment of internal control system. Design a questionnaire and get it filled by the appropriate authorities (Auditorexchange.com, 2016). Assess the level of adequacy. September 23, 2016 Mr. A (Audit manager) Cash Check the receipts and payment vouchers on test basis. Check physical cash available and match it with book balance (Cpaaustralia.com, 2016). September 24, 2016 Mr. B (Senior audit trainee) Revenues Check sale invoices and tally it with entries in sale day book. Cross check total monthly sales from Excise and sales tax records. (Auditorexchange.com, 2016) September 25, 2016 Mr. C (Senior audit trainee) Purchase of Materials Check internal control for material purchase. Test check purchase bills and orders placed. September 26, 2016 Mr. D (Junior audit trainee) Receivables Take balance confirmations from parties. Ledger scrutiny of the receivables having large balances and old balances. September 27, 2016 Mr. D (Junior audit trainee) Payables Take balance confirmations from parties. Ledger scrutiny of the payables having large balances and old balances. September 28, 2016 Mr. D (Junior audit trainee) Table 2: Audit Program of Bio-sustainable Feeds (BSF) Ltd: Special Consideration Items Audit Area Audit Procedures Date Responsible Personnel Research and development expenditure Check compliance with AASB 1011, Accounting for research and development (AASB 1011, 2016) Check status of activities completed in respect of research. Measure amount to be capitalized (Cpaaustralia.com, 2016). September 25, 2016 to September 28, 2016. Mr. P (Engagement partner ) Government Grant Check compliance with AASB 120. September 29, 2016 Mr. P (Engagement partner ) Verification of RD Transactions of BSF Ltd In regard to the verification of the research and development expenses the auditor should maintain high level of professional skepticism because the major part of the operations of the company comprises of research and development activities. The auditor has to ensure that the entity has complied with the provisions of AASB 1011 in accounting for the research and development expenses (AASB 1011, 2016). The major concern for the auditor in verifying the research and development expenditure is to ensure that the expenses have been classified into revenue and capital nature appropriately. The provisions as regards classification of the research and development expenses into revenue and capital are listed in the AASB 1011. As per the accounting standard 1011, the revenues nature expense incurred on the research and development activities is charged to the profit and loss account in the period in which it is incurred. Whereas, the capital nature expenses incurred on the research and development activities are capitalized in the books as intangible asset such as patent (AASB 1011, 2016). The standard provides that there are two phases in the research and development activities such as research phase and development phase. The expenses of the research phase are charged to the profit and loss account considering the same as of revenue nature. However, the expenses of the development phase are qualified for capitalization in the books (AASB 1011, 2016). Thus, the auditor should ensure that the activities of the research have entered into the development phase for being qualified to be capitalized and recognition as an asset in the financial statements (PWC, 2015). In the present case of Bio-sustainable Feeds (BSF) Ltd, the research activities of the company has not yet entered the development phase, thus, the auditor should ensure that the company does not recognize patent in the financial statements. Further, the auditor should also ensure that the profit and loss account has been debited for a sum of $520 million ($360+$160 million), which were incurred by the company on the research activities. Further, the company has received grant from CSIRO for an amount of $500 million, which should be give treatment as per the AASB 120 (AASB 120, 2015). The auditor should ensure that the grant has been credited to the profit and loss account in the same proportion in which the research expense has been debited. Drawing Audit Opinion on Research from Social and Environmental Perspective The triple bottom line addendum is given to the general purpose financial statements to describe the impact of organizational activities on the people, planet, and profit. Here people represent society, planet represents environment, and profit represent economy (Henriques Richardson, 2013). Every organization has to take into consideration the social, environmental, and economic impact of its activities to maintain sustainability in the operations. Thus, the overall aim of the triple bottom line addendum is to analyze and communicate the sustainability of the operations to the stakeholders (Henriques Richardson, 2013). Therefore, while certifying the triple bottom line addendum, the auditor should analyze the impact of companys activities on the society, environment, and the economy (Savitz, 2012). In case of BSF Ltd, it has been observed that the company is carrying on the research activities to find out the sustainable aqua-culture feeds. For this purpose, the company undertook plant based feed research earlier, which the environmentalists found questionable. The environmentalists viewed that the plant based feed research of the company was hazardous to the environment and society as well. They asserted that the plant based feed would cause diversion of the human food to the production of fishes. Due to this diversion, the poor people would get poorer and the rich is expected to get richer. This phenomenon would create imbalance in the economy as well. Thus, in the opinion of the environmentalists, the plant based feed research of the company is not promoting sustainability. However, the company responded quickly to the concerns of the environmentalists and stitched to bacteria based feed research stopping the plant based feed research. The bacteria based feed research is focused on exploration of the fish feed which can be produced by utilizing the wood chips, sugar cane residue, and methane gas so that good quality human food could be saved. This research seems to be promoting sustainability from the social, environmental, and economic perspective. Thus, in the light of the discussion done above, it could be articulated that the auditor of the company can not issue neat and clean report on the triple bottom line. Therefore, the triple bottom line addendum, which states that the research of the company has been socially responsible and environment friendly, should not be signed by the auditor. Drawing Audit Opinion in Regard to Patent Obtained by BSF Ltd The auditor is duty bound to ensure that the statements made in the prospectus are genuine before singing it off and authorizing for issue in the public (Gaeremynck Vermoesen, 2009). Thus, the auditor should go through the prospectus carefully and collect corroborative evidences in respect of each and every assertion made in the prospectus. In the current case of BSF Ltd, it has been observed that the company is bringing public issue for which it is considering issuing prospectus. The prospectus of the company contains a statement that the company has exclusive control over the bacteria based feed and thus, the company could show patent in the books of accounts. The auditor needs to verify the veracity of this statement by going through in depth verification process. In this regard, it may be noted that till now the company has undertaken only the research phase activities in relation to the bacteria based feed research. On the research phase activities, the company has incurred $160 million till now and it is expected that a sum of $200 million will also be incurred on the development phase to be undertaken in the upcoming years. Thus, it can be observed that the company has not begun the activities of the development phase in respect of bacteria based feed research. As per the provisions of AASB 1011, an entity could recognize intangible assets such as patent only when the substantial part of the development phase is complete and it is assured that the future economic benefits will flow the entity from the research (AASB 1011, 2016). In the case of BSF Ltd, since the company has not yet initiated the development phase, therefore, patent could not be recognized. In the absence of any patent, the company could not hold the exclusive control over the bacteria based feed technology. Thus, the statement made by the company in the prospectus is clearly untrue, unfair, and erroneous. Based on this overall discussion, it could be interpreted that the auditor should not sign off the prospectus as contains an untrue, unfair, and erroneous statement. References AASB 1011. (2016). Accounting For Research and Development Costs. Retrieved September 23, 2016, from https://www.aasb.gov.au/admin/file/content102/c3/AASB1011_5-87.pdf AASB 120. (2015). Accounting for Government Grants and Disclosure of Government Assistance. Retrieved September 24, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB120_08-15.pdf ASA 210. (2015). Agreeing the Terms of Audit Engagements. 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