number of studies have been performed to address the impact of mandatory rotation of audit firms to ensure the appropriate level of independence ’ of auditors. Majority of studies conclude that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its positive effects as a safeguard against various independence and quality threats. Frequent changes of audit firms‚ whether resulting from mandatory rotation or otherwise‚ introduce threats to independence and operational
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Arguments in Favour of Mandatory Audit Rotation: As an attempt to strengthen the audit independence and the audit quality‚ mandatory audit rotation is to be considered as a very good proposal to safeguard the audit independence. It is‚ however‚ limited number of years above that the audit firm or the engagement partner (For instance‚ the U.K. approach is to change only the engagement partner. While in the U.S. approach it is mandatory to change the whole audit firm) can no longer be or continue
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Mandatory school vaccination is one of the most intensely debated issues in society. All 50 states and the District of Columbia have vaccination requirements for children attending public elementary and secondary schools. Over the years the debate has moved from whether states have the right to mandate school vaccinations‚ to should vaccinations be required for school attendance. I believe immunizations should be mandatory for students because vaccinations protect public health‚ are cost-effective
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Mandatory Attendance Policies While studying or even registering for a class presents a challenge to some college students‚ the greatest obstacle remains‚ going to class. Attending college is supposed to signify a new found freedom to make many important choices regarding education without high school mandatory attendance policies. However‚ students everywhere are coming to the staggering realization that college is not too different from high school. Teachers still take class roll and students
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Mandatory Military Service Dr. John Doe‚ The plagues of our modern youth such as: increase rate of High School drop outs‚ drug usage among teens‚ gang activity‚ lack of self esteem‚ failing ethics and compromised morals would be greatly improved with mandatory military service. It is my belief that mandatory military service would increase: health standards‚ patriotism‚ educational levels‚ morals‚ ethics and force citizens to take a higher interest in
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Zoork English 102 02/06/2013 Argument paper Mandatory National Service Conscription is the mandatory enlistment of individuals in service‚ usually military or civil. The modern implementation of a national conscription dates back to the French Revolution of 1790. While many countries have done away with this antiquated system‚ some have made adaptation s to it and still practice some form of it in their military operations. Mandatory civil service in the army usually begins at the age
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Research Paper: Should Recycle be mandatory? February 15‚ 2011 Should recycling be mandatory? Is recycling really going green with the environment? Or is recycling just a way to go for green material known as dollars? Recycling is a method in which materials that are not used anymore by people are processed in order to transform them in useful products. In the recent years‚ recycling has caused a lot of controversies whether if it is a good way to go green and help planet’s health or if it
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mandatory minimums as a way to keep offenders in prison for a longer period of time. However‚ evidence provided by the media is not entirely honest. Studies conducted by Statistics Canada have shown an extensive decline in non-violent and violent crimes over the past two decades. The Crime Severity Index (CSI) has decreased by 3% since 2013‚ “declining from 68.8% to 65.7%; [which was attributed] to a [decline] in robberies and breaking and entering” (Boyce‚ 2014‚ pg.3). In 2014‚ the Police Reported
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The application of sanctions by the legal system has been at the forefront of society’s efforts to control criminal behaviour. The most recent trend‚ especially in the U.S.‚ has been to use prison sentences‚ particularly what are known as mandatory sentences‚ to achieve this goal. Mandatory sentences are grid-like sentencing prescriptions that attempt to make the "punishment" fit the crime. Judicial discretion is severely limited as regards weighting of individual circumstances in sentencing. Almost
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making it mandatory for professionals to report suspected or known child abuse (Hepworth‚ Rooney‚ Rooney‚ & Strom-Gottfried‚ 2017‚ p. 76). Mandatory Reporting laws require social workers and other professionals such as physicians‚ nurses and school personnel to report suspected abuse of a child or an elderly individual. These two populations are considered at risk for potential abuse. The Arizona Mandatory Reporting Training states‚ “any person who reasonably believes that a minor is or has been the
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