Characters In George Orwells Animal Farm - 864 Words

Characters are important to the story because they put a deeper meaning into a story. This is true for Orwells book animal farm he makes the animals and the other characters represent people during the Russian revolution. Mr. Jones himself represents Czar Nicholas 2 of the Russian revolution. Overall, Mr. Jones had the most influence on the story out of all the animals on Animal Farm because he influenced the animals to rebel which is the main thing that leads to everything else in the story and he represents one of the main people in the russian revolution. Mr. Jones caused the story to happen the way that it did and he helps portray the deeper meaning of the story which makes him have the most influence on the story. He caused the†¦show more content†¦While he was at Red Lion Inn he was a stupid, desperate, vengeful, daring, mocking, confused, guy that got overtaken by animals. After the Battle of the Cowshed, he was just a poor, hopeless, discouraged, fearful, gloomy, h ateful, accepting guy that lost his farm. At the end, he was a poor, hopeless, discouraged, fearful, gloomy, hateful, accepting farmer that lost his farm and moved to a different site. With Mr. Jones going through many changes it makes you think of him as an important character, but just how important and what would the story have been like without him? As the Animals stated, â€Å" At last they could stand it no longer † (Owell, Pg 6) this shows that the animals could not take how they were getting treated, with context with paragraphs 8 and 9 on page 6 you notice how Mr. Jones was not feeding them and just never there.This is import because if he didn’t do that they may not have rebelled. Also as referenced by Old Major in his speech, â€Å" We are given just so much food as will keep the breath in our bodies and those of us who are capable of it are forced to work to the last atom of our strength, and the very instant that our usefulness has come to an end we are slaughtered with hideous cruelty †¦ Nearly the whole of the produce of our labour is stolen from us by human beings † ( Orwell, Pg, 2 - 4 ) if Mr. Jones didn’t do these things the animals may not have rebelled or even have the ideas ofShow MoreRelatedCharacter Analysis Of George Orwells Animal Farm748 Words   |  3 PagesFight me! Animals have grown to understand humans and be like humans, until they learn to fight back, and keep the idea that they’re free, and then slowly morph back into the ways it used to be when humans were in charge. Analogies about animal farm can range from, the students connecting the book to the bible, government today, passed wars, or even more, because this book was different for everyone. Animal farm is a very simple book at first, but once a person starts to talk about it, itRead MoreCharacter Analysis Of George Orwells Animal Farm923 Words   |  4 PagesAnimal Farm Character Analysis Essay â€Å"Old major†¦ was so highly regarded on the farm that everyone was quite ready to lose an hour’s sleep in order to hear what he had to say† (Orwell 1). The author, George Orwell, portrayed Old Major as the wisest of all the animals on the farm, and without being said, Major was a big part of Animal Farm. In fact, he influenced the lives of all the animals with just one speech. On the day of this speech, Major taught all the animals his wise ideas in a kind supportingRead MoreLiving Characters In The Farm, By George Orwell And George Orwells Animal Farm1681 Words   |  7 Pagesexactly what the animals lived on the farm, first with Mr. Jones, then with Napoleon in the novel Animal Farm written by George Orwell. Although both living experiences under Mr. Jones and Napoleon’s command made life worthless, Napoleon made situations worse with rigorous daily work, strict rules, and death threats, in terms of treatment, freedom, and equality. Napoleon’s treatment towards the animals took a cruel, and selfish experience, mainly involving the minor class animals. Within the firstRead MoreThemes Presented through the Characters in George Orwells Animal Farm786 Words   |  4 PagesAnimal farm is a novel written by George Orwell, in August 1945. It is a very important work of fictional political satire, and educates the reader about the history of a revolution that went horribly wrong, a savage attack on Stalin. Orwell reveals many themes throughout the novel and uses his characters to convey them. Orwell uses an effective combination of human traits with animal’s characteristics that provide the main charm of the characters of animal farm. They are distinct charactersRead MoreOrwells Comparing Animal Farm and The Russian System Of Communism971 Words   |  4 PagesOrwells Comparing Animal Farm and The Russian System Of Communism Animal Farm is a satire and prophecy of the Russian revolution, which was written by George Orwell in 1945. George Orwell was a political satirist who led a somewhat strange life. His original name was Eric Arthur Blair, which was later changed to his familiar pen name for its manly, English, country-sounding ring. He was a lonely boy and had many uncertain jobs until he finally became a writer, crossing Read MoreAnimal Farm by George Orwell1100 Words   |  4 PagesIntroduction: Widely acknowledged as a powerful allegory, the 1945 novella Animal Farm, conceived from the satirical mind of acclaimed author George Orwell, is a harrowing fable of a fictional dystopia that critiques the socialist philosophy of Stalin in terms of his leadership of the Soviet Union. Tired of their servitude to man, a group of farm animals revolt and establish their own society, only to be betrayed into worse servitude by their leaders, the pigs, whose initial virtuous intentionsRead MoreHow Is Marxism Portrayed in Animal Farm by George Orwell? Essay1369 Words   |  6 PagesHow is Marxism portrayed throughout ‘Animal Farm’ by George Orwell? The main aim of Marxism is to bring about a classless society, and ‘Animal Farm’ is generally considered to be a Marxist novel, as all its characters share a similar ambition at the beginning. ‘Animal Farm’ represents an example of the oppressed masses rising up to form their own classless society, whilst offering a subtle critique on Stalin’s Soviet Russia, and communism in general. Orwell is, ironically, revolutionary in hisRead MoreTotalitarianism in Orwells Mind Essay1053 Words   |  5 Pagesauthor George Orwell hates in government. 1984, a book written by Orwell, depicts a society called Oceania, in which unwary citizens are obedient to the Party, a totalitarian regime. Totalitarianism is defined as a political system in which a centralized government does not tolerate any form of political dissent and seeks to control many, if not all, aspects of public and private life. Another one of George Orwell’s books, Animal Farm, is an allegor y about the Soviet Union, and in it farm animalsRead MoreAnimal Farm By George Orwell1397 Words   |  6 PagesAn important quote by the influential author of Animal Farm, George Orwell, is, â€Å"Every line of serious work that I have written since 1936 has been written, directly or indirectly, against totalitarianism.† George Orwell, a Democratic Socialist, wrote the book Animal Farm as an attack on the Communist country of Russia (â€Å"The Political Ideas of George Orwell,† worldsocialism.org). He had a very strong disliking of Communism and the Socialist party of Russia. However, he insisted on finding the truthRead MoreAnalysis Of George Orwell s The Great Gatsby 1285 Words   |  6 PagesMack Allen Mr.Booth Period 6 English 12/3/14 Author Study of George Orwell George Orwell was a literary tactician who won two major awards because of hia advanced and intriguing use of propaganda. At first glance, his books appear to be stories about animals, however, they contain much deeper and influential meanings. Orwell is most recognized for his portrayal of dystopian societies and how they parallel present society. Through intense allegories, Orwell unintentionally crafted novels that are

The United States And The Great Depression Essay - 1167 Words

The United States was forever changed during the 1930s. The United States had just come out of a period of unprecedented wealth. Farmers had abundance of crops, many were investing all of their paycheck into the stock market, and banking-business practices had not changed since the Industrial Era. Many of these factors contributed to the Great Depression. Americans felt as if they were immune to any economic downturn; however by 1932, one in four American â€Å"breadwinners† were out of work. On October 24th, 1929, the United States stock market crashed, setting the stage for the worst economic decline the US has ever seen, changing us as a society. A photographic essay was compiled by Cary Nelson, from the University of Illinois. This essay perfectly captures what you cannot see or read from any textbook. Photos allow us to see in a way that seems more real, one that conveys an emotional response. One of the photos that caught my attention would be of the men staring inside the closed World Exchange Bank, with police standing guard. Up until this point, many Americans earned their living, they supported their families and food was on the table. This photo demonstrates how desperate men were, in order to provide for their families. The thought of stealing money in order to have food for their family, conveys how difficult the depression was. The threat of stealing was so large, that the bank hired police just to stand outside and watch. In a similar article written by Edwin F.Show MoreRelatedThe Great Depression Of The United States857 Words   |  4 PagesThe United States has been through many wars and confrontations with oth er countries since its founding in 1776. Many lives were lost and many names forgotten. World war two was one of those wars. â€Å"The good war† as they called it, was a fight that was fought between the leading powers of the world. The First World War ended only 21 years prior to the beginning of this war in 1939. The citizens of the United States were set on not entering another war and losing more family and friends. World warRead MoreThe United States And The Great Depression1402 Words   |  6 Pagescolonized by Great Britain, is still considered a western country. That along with the interconnectedness of a globalized economy makes it so that Australia is still affected, both positively and negatively, by the changes of the United States and Britain. Such was the case when the United States suffered what is now known as the great depression in 1929. The great depression spread throughout most western countries and beyond and Australia was no exception. Australia was hit with the depression not longRead MoreThe Great Depression Of The United States1299 Words   |  6 PagesThe Great Depression in the United States triggered when the American stock market crashed, causing America’s economy to have a downturn. The two long-term causes of the Great Depression were the stock market and consumer spending. When the prices were rising and wages became stagnant, people started to buy with c redit and slowly reduced the amount they spent. The stock market was one of the long-term causes of the Great Depression because of speculation and abusing the stock market. SpeculationRead MoreThe Great Depression Of The United States902 Words   |  4 Pagesthe envy of the world. In the 1960’s the medical facilities in the United States employed more people than the auto industry that served a population where one out of eight would be admitted annually (Stevens, 1996). These marvelous facilities contained air condition, artificial lighting, electric beds, carpeted private rooms, sterile supply services, advanced laboratories, and pneumatic tube systems. The infrastructure was great and it supported a population where more than 70 percent had hospitalRead MoreThe Great Depression Of The United States922 Words   |  4 Pagesconversion of sinners to Christianity. Paragraph on Marian Apparitions, the 9 sites One of these modern apparitions of the Virgin Mother was in Banneux, Belgium in 1933. 1929 saw the Wallstreet Crash in the United States which prompted the Great Depression. This dramatic downfall of the United States’ economy had repercussions in Europe, which lead to large unemployment rates and poverty. The global climate at the time would’ve socially and financially affected this small farming village. If the villageRead MoreThe Great Depression Of The United States Essay2205 Words   |  9 PagesThe Great Depression in the United States started on October 29, 1929, a day referred to always after as Dark Tuesday, when the American securities exchange smashed in the wake of being on the ascent for over 10 years. Banks fizzled, the country s cash supply lessened, and organizations went bankrupt and started to terminate their specialists by the thousand. Then, President Herbert Hoover who was the president at the time promised to be patient and let the time frame run its course. He citedRead MoreEssay on The Great Depression in the United States930 Words   |  4 PagesThe United States? Downfall Screams, tears, and cries for help were all part of Americas downfall. From 1929 through 1941 there was only one thing that was plentiful, sorrow. During this time the United States was faced with another obstacle. It changed America in many ways. One hard struggle lead to the next. The later events all started with the crash of the stock market. This period can only be explained by its name. So, the stock market crash in the United States caused businesses toRead MoreThe Great Depression Effects On The United States2949 Words   |  12 Pagesâ€Å"The Great Depression was the most severe, prolonged economic crisis in American History. It displaced thousands of families, created hardships for millions of people, shaped an entire generation, and reshaped the way Americans viewed the role of their government,† (Cravens). Although the Great Depression had devastating effects on the United States, its impacts on family life and structure were the most devastating. Children had to take on more responsibilities by attempting to find jobs in a marketRead MoreCauses and Effects of The Great Depression in the United States1238 Words   |  5 PagesThe Great Depression is a defining moment in time for not only American, but world history. This was a time that caused political, economical, and social unrest. Not only did the Great Depression cause a world wide panic, it also caused a world wide crisis unlike any before it. This paper will analyze both the causes and the effects of the Great Depression in the United States of America. One cause of the depression is the effects of World War One. World War one had many devastating effects onRead MoreThe United States Economy During The Great Depression1464 Words   |  6 Pages The United States economy has never been as great nor as equal as it was during the late 1940s-1970s, a period commonly known as the Great Compression. It is extremely ironic that the United States economy boomed and strived after only a few years succeeding the Great Depression. One may ask what stirred this dramatic change from a damaged economy to one that was striving and strong in so little time. To answer this question, one must look closely at the history of the United States economy. To

The use of online digital resources and educational digital libraries Free Essays

This survey aimed to understand the usage of educational digital libraries by module members and teachers With respect to the usage, motives and barriers. Furthermore this survey investigates the find and usage of educational digital beginning sing the turning desire on the portion of module members and teachers to utilize them, and an increasing trouble in their ability to happen, entree and utilize them. It besides examines connote the hypotheses of the usage of the changeable type of on-line educational beginning would change based on figure of demographic variables, Most specifically, sort of establishment, sort of assignment or learning experience degree. We will write a custom essay sample on The use of online digital resources and educational digital libraries or any similar topic only for you Order Now The hypotheses is really specific due to the inquiries good be asked to faculty members and teachers such as The importance of this survey is summarized This survey is really of import in term of bettering the digital educational beginning, therefore it is finishing the other attempts which were adapted by such as National Science Foundation ( NSF ) in US which has spent over 150 1000000s to this betterment [ 29 ] . Issues about the digital libraries ‘ users and about how do they utilize them hold became the highest cost in order to better and keep the educational digital libraries [ 23,37 ] . The justification of this investing, the existent usage and impact of educational digital libraries ‘ contents have become really important to stakeholders. Due to all of that some inquiries have risen: What do faculty members and teachers perform with the digital beginnings which they get from the educational digital libraries? Do module members tread these beginnings as a worthwhile beginning? How do the usage them in poke bettering their instruction? What are the obstructions which are confronting the module members when they use them? Methodology: In this paper, the writers report based on the Outcome of a national study of American module members and the teachers regard to the usage and non-use of on-line digital beginning. This survey looked profoundly into the obstructions of the usage for illustration the restrictions of clip and resource, the issues of accessing to high quality stuffs, deficiency of flexibleness of the stuffs themselves, and academic belongings [ 17,23 ] . Two groups were conducted at one research university, one at a community college, three were conducted at chiefly learning universities, one group each at two historically black colleges, one group at a broad humanistic disciplines college and two groups at theMERLOT International Conference2 whose participants represented awide assortment of institutions.We sought input from this scope of module members and teachers because we assumed that several factors would be critical to understanding their demand for on-line digital resources and their hunt and usage behaviours, such as, type of establishment, learning experience, learning burden, type of classs taught, etc. Analysis of the focal point group transcripts provided some grounds of the importance of these factors and the study was designed to further prove the value of these factors in foretelling user behaviour. Our focal point groups confirmed Harley et Al. ‘s [ 23 ] findings that faculty members did non cognize what educational digital libraries were. Furthermore, these module members and teachers did non separate between a curated aggregation, such as the BEN scientific discipline web ( hypertext transfer protocol: //www.bioscienet.org ) where merely those points that have been peer reviewed aremade available and that of a simple of list of URLs that might be found at a co-worker ‘s web site. These findings, in add-on to Harley ‘s, highlight how of import it is to utilize the linguistic communication that possible respondents understand when planing study instruments. So similar Harley, we avoided utilizing linguistic communication in the study questions3 associated with digital libraries, e.g. , aggregation, metadata, etc. Alternatively, in order to better the face cogency of the instruments, we carefully described the contents of aggregations, e.g. , scholarly articles , ocular images, historical paperss, etc. and asked respondents how they searched for and used these stuffs. The study instrument consisted of 105 points that included demographic information, inquiries about motives for usage of stuffs, barriers to utilize and descriptions of usage. To minimise study weariness, the study design employed skip logic so that respondents were asked inside informations about their usage of stuffs merely after bespeaking they used them. Questions covered how an single module member or teacher used peculiar sorts of on-line stuffs, e.g. , lifes, simulations, scholarly resources, images, etc. ( see Table 3 for a definition of thesematerials ) , if they modified thesematerials in any manner and their motives for the usage of these stuffs. Survey participants were asked to rank their likeliness of usage of a digital aggregation as compared to other hunt engines such as Google or Yahoo.com. Respondents were besides asked a series of demographic inquiries sing their instruction experience, type of establishment in which they work and so forth. External cogency was determined by pre-testing the study with about 20 module members from the different types of establishments represented in the sample. 3.1 The study sample To make the survey ‘s population, we approached establishments to help us in reaching their module members and teachers. Using the Carnegie Foundation 2000 list ofUS establishments of higher instruction, a wide invitation to take part was issued to the bulk of higher instruction establishments in the United States. A likely contact was identified at each establishment by sing the establishment ‘s web site. Contacts were by and large head bibliothecs, caputs of module development, or academic deans. Of the about 3,500 establishments contacted,4 more than 250 responded, and in the terminal, 119 establishments agreed to take part. Table 1 shows howthis study ‘s sample of establishments comparisons to the existent distribution of types of establishments in the Carnegie list. For the intents of the disposal of the study, the sample was non stratified with respects to institutional type because we felt that trying to make so would negatively impact institutional buy-in an d execution of the study. United States at the full spectrum of establishments. However, because issues of usage are non alone to STEM subjects, we felt that restricting the study to merely those faculty members and teachers would do it excessively hard for establishments to take part in the research. Consequently, we encouraged establishments to include their full module in their invitation to take part in the study. The bulk of take parting establishments sent the study to their full module organic structure, though some sent it to a random sample of their module. By the terminal of the study period ( September 2006-January 2007 ) 4,678 persons from the 119 take parting establishments responded. Of those respondents, 4,439 instructed pupils ; the majority of the analysis was conducted on this group of teachers. The demographics of the study respondents can be found in Table 2. About a 3rd ( 30 % ) came from Masters allowing establishments, a 4th from biennial or associate grade allowing schools ( 26 % ) , followed by four-year Baccalaureate or Liberal Arts College or Universities ( 22 % ) and, Doctoral Granting Institutions ( 21 % ) . The respondents were besides chiefly tenured module ( 41 % ) with somewhat over 10 per centum describing that they held accessory position ( 13 % ) , or were chiefly teachers, lectors or held other non-tenure path places ( 12 % ) . The bulk by far, held full-time places ( 81 % ) and 40 % had term of office. It is likely that these module members were over-represented in the sample given that 46 % of all US module members hold parttime places [ 1 ] . Most of the participating establishments chose to administrate the study to their full module instead than insulating STEM merely module. When asked to bespeak in which subjects they taught, more than one tierce of the responses ( 38 % ) represented a traditional STEM field ( biological scientific disciplines, chemical science, computing machine scientific discipline, technology, geoscience, wellness scientific disciplines, mathematics, or natural philosophies ) . Approximately 45 % represented the humanistic disciplines, humanistic disciplines or the societal scientific disciplines while approximately 20 % represented the professional schools, e.g. , instruction, concern, etc. This dislocation may non reflect the teachers ‘ disciplinary preparation and respondents were allowed to choose multiple subjects. The sample was besides made up of module who were extremely experient teachers, with merely one 4th holding less than 7 old ages of learning experience. This approximates the age distribution of higher instruction teachers with about 65 % being older than 45 old ages old [ 25 ] . Slightly over half of the sample ( 54 % ) reported utilizing class direction systems or had a class web site. Almost all ( 95 % ) of the respondents reported learning face to face classs, though about a fifth ( 21 % ) reported learning distance instruction or online classs. Merely 12 % reported learning intercrossed classs, that is, classs that both fitting face to face and are conducted online. If a respondent noted he or she did non instruct pupils, they were skipped to the terminal of the study replying a inquiry on the services offered by aggregations of digital resources, and concluding demographics 4.1 What sorts of on-line digital resources do module usage? To analyze the relationship between the value of digital resources and their usage more closely, we went back to our focal point group informations. For although these participants tended to value digital resources extremely, they besides failed to separate between the different types of online digital resources, e.g. , educational digital libraries, web pages, on-line diaries, and were non witting of utilizing a digital library specifically [ 38 ] . Focus group participants defined educational digital libraries and digital resources loosely doing few differentiations between for illustration, a loose aggregation of PowerPoint slides ( available from a well known or trusted co-worker ‘s web site ) and a aggregation of stuffs such as MERLOT. Rather than coerce a definition of digital library for the study onto a group of respondents who most likely non equate educational digital libraries or aggregations as beginnings for these extremely valued on-line digital resources, we alternatively used merely linguistic communication depicting the digital resources. We so sub-divided the resources into five classs as described in Table 3. To analyze how faculty members reported utilizing these stuffs on the study, we looked at the â€Å" top box † mark, i.e. , the resource which module indicated they â€Å" really often used † . Survey consequences indicated that themost popular types of stuffs used by module members and teachers included on-line scholarly resources ( 51 % ) and digital images/visual stuffs ( 43 % ) . About a one-fourth of the respondents ( 29 % ) reported frequent usage of instruction and acquisition activities or on-line datasets ( 23 % ) . On-line simulations and lifes were used the least with merely 11 % of the respondents describing frequent usage. How to cite The use of online digital resources and educational digital libraries, Essay examples

Materiality Guidance Major Auditing Firms -Myassignmenthelp.Com

Question: Discuss About The Materiality Guidance Major Auditing Firms? Answer: Introducation Audit planning is the procedure under which various strategies are developed for conducting the projected result that also defines the audit scope within the company. The nature, size and time for audit plan can be varied. It further depends on the size of the business. If the company has large scale business the planning of strategies and their implementation will take large time and overall scope of the audit may also go up (King and Oracle International Corp 2014). Further the audit plan includes the plan for assessing the risk and responses to those risks for analysing the material misstatement. However, the plan is not discrete phase of the audit rather it is the iterative and continuous process that started immediately after the completion of previous audit and then continues till the completion of current audit. Analytical review It is the auditing process based on the ratios among the accounts and it tries to recognize the significant changes. This can be useful in focussing the general areas under which the financial statements are not correct or where the transactions are misclassified. Once the evaluation recognizes the concern areas, the auditor shall conduct further investigation for focussing on the source of underlying concerns (Moeller 2013). The procedure of analytical review includes the comparison of the ratios or recorded amounts with the expectation developed by auditor. The expectations are developed by the auditor through identification prior period financial information, anticipated results and available information. Preliminary judgement for materiality Preliminary judgement regarding materiality is established by the auditor through choosing the base that is multiplied by the percentage factor for determining initial qualitative judgement regarding materiality (Arens et al. 2015). Further, the amount can be updated for the quantitative factors that are relevant for engagement. Materiality is the judgement on how much important the item is under the financial statement. It is the misstatement of the item that may affect the opinion of the auditor on whether the statement represent true and fair view of state of affairs (Gurov and Milgunova 2016). Rational for selection It can be identified that from the trial balance of Mattjon Corp that the sales of the company has been increased from 187,450 in 2015 to 203,125 in 2016. However, the cost of sales has been increased reduced from 63,595 to 54,471. This resulted into the increase of gross profit from 123,855 to 148,654 that is by 20% as compared to the previous year. Assertion and explanation Generally the cost of sales increases with the increase in sales level unless the maximum part the costs are fixed. Here in the given case of Mattjon Corp though the sales have been increased, the cost of sales has been reduced as compared to the previous year. Therefore, chances are there that the management has manipulated sales and cost of sales to record higher profit so that the potential investors make decisions for investing in the company (Titera 2013). Chances are also there that the transfers of goods within the company are treated as sales to third party. Recommended audit procedure The auditor shall analyse the sales cycle of the company for determining the reliability of that. If the sales cycle of the company is strong then the testing number for transaction can be reduced by the auditor. The auditor shall select random sample from the transaction and analyse the associated invoice, purchase orders and the customer statements. Further, the numbered invoices for sales shall be analysed to ensure that all the invoices are taken into consideration (Eilifsen and Messier 2013). Another thing that must be checked is that the cash sales shall be matched with the cash receipts and the credit sales shall be matched with the account receivables of the company. If any errors or fraud is found then the auditor shall increase the number of transaction for testing purpose. Rational for selection It can be identified that the instead of increase of sales and gross profit as compared to the previous year, the net profit of the company reduced. The net profit of the company for the year 2015 was 122,145 whereas the net profit for the year ended 2016 was 106,874 and the reduction was by 12.5% as compared to the previous year. Assertion and explanation Generally the net profit of any company goes up with the increase in sales level and gross profit if the expenses are maintained at the same level. Here in the given case of Mattjon Corp though the sales as well as gross profit have been increased, the net profit of the company has been reduced by 12.5% as compared to the previous year (Legoria, Melendrez and Reynolds 2013). Therefore, chances are there that the management has manipulated expenses to record lower net profit. Recommended audit procedure In the very 1st step the auditor shall re-calculate the major calculation to find out the calculations is not misstated. It shall be started with income part to confirm the total revenue equates the total of income lines. The same process shall be repeated for the categories of expenses. The difference among income and expenses shall be calculated manually. Once the calculation is complete, the vouchers for expenses shall be checked and matched with the recorded amount. Further, proper authorization on each voucher shall be checked properly (Hayes, Wallage and Gortemaker 2014). Rational for selection It can be recognized from the trial balance that the inventory has been increased from 175,000 in 2015 to 189,000 in 2016. The increase is 8% as compared to the previous year. Therefore, there shall be new purchases on account of inventories. Assertion and explanation Inventory is an item that is susceptible to the intentional or unintentional error, fraud or misstatement. Amount of inventory also varies on the basis of the method of valuation used by the company. Further, the physical inventory is exposed to the risk of theft or embezzlement. The costs of the inventories are also exposed to miscomputation if the appropriate rate is not applied while calculating the value of inventory. Recommended audit procedure Physical inventory shall be checked to assure that the inventory count matches with the recorded inventory quantity. Further, the auditor shall check that the method used for inventory sell that is LIFO or FIFO has been applied consistently throughout the year for all the items. As it can be seen that the inventories have been increased as compared to the previous year the increase must be checked with the purchase invoice and physical count of the same. Further, the cost of each item and purchase numbers for each item shall be analysed so that it matches with the total inventory. Moreover, the inventory with high value and high purchase cost shall be re-calculated to check that appropriate amount has been recorded under inventory. Rational for selection The wages has been reduced from 53,000 in 2015 to 46,816 in 2016 that comes to reduction by 12%. Chances are there that the payroll system has been misstated to record higher profit. Assertion and explanation As most part of the audit work with regard to wages are performed under the internal audit, the external auditor may place some reliance on the work of them. However, owing to the volume and nature of the payroll transaction chances are there that the internal auditor may overlook some transactions unintentionally (Albertini 2013). Therefore, the external auditor shall go through all the transactions or the transactions with higher payment to assure that no misstatement exists there. Recommended audit procedure To analyse the control system on wages the auditor shall start with considering the objectives that the control activities are designed to achieve. Te important control objectives with regard to the wages are ensuring that the employees are paid for the work done only, ensuring that wages are paid only to the valid employees (Moroney and Trotman 2016). Further, as the wages of the company has been reduced as compared to the previous year the auditor shall check the name of the employees who have retired or left during the year. This shall be checked to assure that no employees remained unpaid or paid at lower amount than they are entitled to get. Rational for selection Expenses with regard to the superannuation have been reduced to 4,447 in 2016 as compared to 4,770 for the year 2015. Therefore the superannuation has been reduced by 7% that may have direct association with the payroll expenses and number of employees in the company. Assertion and explanation Superannuation expenses are carried accounting the employer to provide retirement benefits to the employees. It has been identified from the trial balance that the wages have been reduced by 12% as compared to the previous year whereas the superannuation expenses have been reduced only by 7%. Generally, if the wages expenses have been reduced there must be reduction of the number of employees (Mao 2014). Therefore, the superannuation expenses shall also be reduced accordingly with the reduction in wages. However as the case for Mattjon Corp is not same therefore, the superannuation expenses must be analysed. Recommended procedure The auditor must ensure that the payment of superannuation is as per the regulation of superannuation. Further the auditor shall analyse the accuracy and validity of the financial records with regard to the superannuation and shall make sure that the fund is compliant with the rules of superannuation (Brown-Liburd, Issa and Lombardi 2015). The analysis shall include the registration of the company and its employees, cancellation of registration, if any, changes in any details, reporting obligations and ongoing requirements. Thereafter the superannuation register shall be matched with the employee register to match the details like retirement of any employee and new addition of any employee and make it sure that the superannuation payment matches with the employee register. It will further ensure that the payment is not mad for any fictitious employee or higher payment is not made as compared to the entitlement. Rational for selection The amount of other income has been reduced from 25,000 in 2015 to 1,000 in 2016. It results into the reduction by huge 96% as compared to the previous year. Assertion and explanation As the other income has been reduced by huge 96%, chances are there that the incomes are manipulated to lower the amount of profit. There may be instances that the incomes have not been recorded or recorded at lower amount than actually received (Arens et al. 2016). Recommended procedure The auditor shall compare the other income sources for the previous year with the current year. The sources from where the income has not been received in the current year or very low income received shall be analysed. The auditor further questions the management regarding the possible reason of income reduction. The validity of the possible reasons must be evaluated before taking any final decision. Reference Albertini, E., 2013. Does environmental management improve financial performance? A meta-analytical review.Organization Environment,26(4), pp.431-457. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.Auditing and assurance services. Pearson. Arens, A.A., Elder, R.J., Beasley, M.S. and Jones, J., 2015.Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Brown-Liburd, H., Issa, H. and Lombardi, D., 2015. Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), pp.451-468. Eilifsen, A. and Messier Jr, W.F., 2013, May. 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