Concept of ethical relativism Essay

Ethical relativism is the theory that there are no universalized moral standards to apply to all people all the time. The relativity of ethics refers to the ethics may be different in different societies. The same situation and behavior may be morally acceptable in one society but morally unacceptable in another. However, this theory is rejected by most ethicists. First of all, some claim that while the moral practices of societies may differ, the fundamental moral principles do not. Different nations, even the same nation in different times, often pursue different or even inverse ethics. However, the differences can only explain that moral has diversity but cannot deny that moral is universal and general. There is no doubt that ethics such as fairness, honest and self-esteem are applicable and essential to all societies at any time which is ignored by ethical relativism. Furthermore, ethical relativism promotes social inner conformity and causes no room for moral reform or improvement in a society. In addition, members of the same society may hold different views on practices. When the whole society lack of common agreement on certain issues, it’s really hard to declare which is the right behavior. When cross-cultural communication, ethical relativism may provide support for individualism and cause a situation that different social groups only focus on themselves so that go against the agreement with each other. History development is introduced Ethical relativism encompasses views and arguments that people in various cultures have held over several thousand years. For example, the ancient Jaina Anekantavada principle of Mahavira (c. 599 – 527 BC) states that truth and reality are perceived differently from diverse points of view, and that no single point of view is the complete truth; and the Greek philosopher Protagoras (c. 481 – 420 BC) famously asserted that â€Å"man is the measure of all things†. The Greek historian Herodotus (c. 484 – 420 BC) observed that each society regards its own belief system and way of doing things as better than all others. Various other ancient philosophers also questioned the idea of an objective standard of morality. In the early modern era Baruch Spinoza (1632–1677) notably held that nothing is inherently good or evil. The 18th-century Enlightenment philosopher David Hume (1711–1776) serves in several important respects as the father both of modern emotivism and of moral relativism, though Hume himself did not espouse relativism. He distinguished between matters of fact and matters of value, and suggested that moral judgments consist of the latter, for they do not deal with verifiable facts obtained in the world, but only with our sentiments and passions. But Hume regarded some of our sentiments as universal. He famously denied that morality has any objective standard, and suggested that the universe remains indifferent to our preferences and our troubles. The levels and types of western ethical relativism. Ethical relativism is an important inclination of thinking. It has many levels and types. Its causes are also very complicated. The experience lesson of western, ethical relativism in theoretical thinking may promote our research of ethics; it has both negative significance and positive significance in practice. Western Ethical Relativism is a completed social and ethical situation. From the development of western thinking, the performances of the Ethical relativism are various. The diversity of the western ethical Relativism can be analyzed from two aspects. First: he levels of western Ethical Relativism In general: The ethical relativism can be divided in three levels: t The ethical relativism in standard level believes that: the accuracy of ethical norm is relative. It doesn’t exist any ethic which is always right. The moral standard is right when in the areas people all think it is right. The ethical relativism in standard level is not always relative; the ethical principles may be relatively or absolutely. The ethical relativism in standard level means that the moral principles we obey in our life is not single, but numerous. The ethical relativism in hierarchy system means that the different ethical systems can explain the same social life in same degree. It advocate that the different or opposite ethical systems are morally. The ethical system that is always right and covers all of the society does not exist. The ethical relativism in principle level is always have the closely connection with the ethical relativism in hierarchy. We can hardly make a distinction between them. Second: The types of western ethical relativism. The ethical relativism can be divided in three types: The cultural ethical relativists believe that the different cultural systems need different moral. Different cultural has its own criterion of right or wrong, goodness or badness. We can’t use unique cultural criterion to judge the behavior of people in other culture. The cultural ethical relativism can be divided into three forms describe, standard and cognitive. The experiential ethical relativism advocates the variable and relative of the moral is not our concept, but the fact. It believes that the different people in different groups have different moral experiences, so the uses of moral principle and moral norm should be vary with each individual. Subjective ethical relativism advocate that the moral is only subjective cognizance of people, and it is also the result of expression of the personal attitude or emotion, psychological requirement. Ethical relativism of two kinds of basic theory form So far, people on the ethical relativism theory form are not form a unified opinion. In examining the many ethical relativism forms have basis, we according to the ethical relativism of the basis of the methodology of shall be classified, put it into culture ethical relativism and normative ethics relativism two basic theory form the theory. 1, culture ethical relativism Culture ethical relativism (also called the description relativism) is just a cultural relativism claims in the moral field expands. Its message is moral beliefs because of cultural different and different, the thesis is descriptive, namely to anthropology that special case study for the foundation. 2, the standard ethical relativism regulating the relativism also think that only a moral standard by group or individual when accept is only effective; The effectiveness of the standard limited to certain scope, and moral code itself also limit in a particular area, as most etiquette principles and customs limited to specific areas. The basic characteristics of the ethical relativism Any kind of ethical relativism theory, performance forms in theory has its own characteristic, however, from the overall opinion; all have the following three basic characteristics 1, separate the moral of universality and particularity dialectical unity 2, deny that moral; absolute and relative in dialectical unity 3, ignoring the moral subjectivity and objectivity in dialectical unity. The perverted moral values On the other hand, the moral, as dependent on and decided to part of the cultural organism, which will moral points, thought moral as materials is substantive, no existence people from the common features, human relationship, and people in the moral existence, validity and value shows the subjectivity of the out side. 2? Moral value of the lost Ethical relativism moral existence and value will be to strengthen the relativity of extreme, and creativity are intentionally or unintentionally covered, forgotten and cancelled, this actually means that people is the starting point of the moral value purpose and end-result forgotten and cancel, 3? Moral principles using the dislocation First, the moral are reality wrong. Second, ignore the moral convergence. Third, application strategies are machinery. The Limitations and Enlightenment about Ethical relativism Theory limitations have two main areas: (1) ethical relativism partition the moral of universality and particularity. (2) It denied the unification of the moral subjectivity and objectivity. (3) Ethical relativism misunderstood the relationship between the moral diversity and moral unity. The limitations of the practical level: Ethical relativism can lead to the moral crisis in society practice of moral life. Different people, different regions, different countries, different culture and different social form have different moral each other. When these various different levels of social group interact with each other, they are unavoidable produce conflict. But it is undeniable that ethical relativism provides us with much beneficial enlightenment: Ethical relativism contributes to cultivate moral freedom of the individuals and groups. It can make us take an open, flexible attitude and contributes to people of the different ethnic groups, cultures and social systems are forming the atmosphere of mutual respect, mutual understanding and mutual tolerance. Ethical relativism deny the unity of subjectivity and objectivity of the moral From the point of view of philosophical epistemology, ethical relativism recognizes most of the subjectivity of morality denies the objectivity of morality; deny that morality is subjective and objective unity. Ancient Greece wise to send an outstanding representative of Protagoras that â€Å"man is the measure of all things,† the well-known proposition, it is deeply hidden affirmed the denial of moral objectivity and moral subjectivity. Socrates â€Å"Virtue is knowledge† proposition more knowledge as a moral standard, the nature and source of Socrates, knowledge is not derived from practical experience, but from human reason, rational but the unique subjective cognitive ability, therefore, Socrates’ ethical thinking its deep implication is undoubtedly fragmented subjectivity and objectivity of morality. Skeptics of ancient Greece in the philosophical level, the objective existence of things and its nature in doubt, from the theoretical logic of prefabricated or pre-ethical thinking relativism, subjectivism direction of development. Modern Rationalism philosophy advocates the universality and inevitability of knowledge does not come from external experience, but from the inherent rationality; Accordingly, the scope of the ethics, rational camp philosophers and ethicists advocates ethical guidelines and the moral principle of universality, necessity, and moral truth of the theory can not be obtained from the experience of moral life, but only from the rational, moral, rational or practical reason. As Rationalism prominent representatives of Immanuel Kant, deontological ethics reflect the significant nature of absolutism, but his ethics and provides us with a real practical guide for the contents of his ethics should be said that formalism, empty, empty form that contains the possibility of changing to keep the subjectivism and relativism. In short, Modern Empiricism and Rationalism ethicists whether morality comes down to experience, emotion or reason, these are all subjective things of the spirit of their original purpose of trying to construct a new social objective, universal moral system, the result is returned to the person’s subjective mental world; actually hope to establish the objectivity of the efforts by the subjectivity, not only fail to achieve their goals, but its subjectivity digestion objectivity. Different social form or cultural system have the requirement of different moral inevitably, and ethical is relative to the social or cultural system. Culture ethical relativism mostly connected with the study of anthropology or compared culture. Anthropologists are usually very suspect the possibility of founding common moral principle, because they have seen mostly the great differences of moral life practice of different nationalities, different regions and different social. Culture ethical relativism advocates â€Å"customs control everything†, â€Å"moral vision changed with the geography â€Å". Different cultures have their own standard about right or wrong and good and evil, so they cannot use a culture standard of right or wrong, good and evil to measure the behavior of people in another culture life, and can’t stand in the standpoint out of a culture (other cultural standpoint) to judge a culture. All social formation which belongs to different culture often has very different things which they agree or oppose in the moral. But in an internal social, most of the people in the social have the moral conscience— common of moral, which is the general knowledge about right and wrong in moral. In a broad sense, culture ethical relativism think the entire moral standard is just the reflection of social habits or social customs; it is means that the moral behavior is just the behavior which is recognized by habits in a specific cultural system. Ethic relativism comes from cultural differentiation and also protect the existence of different culture. For example, as to the popular topic of Western hegemonism. Since modern times, western society first come into capitalist market economy. The development of the market economy will be addressing different country and each nation into the process of integration of world economy. Along with the economic integration, the western countries in a dominant and control status in the aspect of world culture, to other country or nation of culture . Even the western country make penetration of the cultural or conduct hegemonism to other culture or nation. According to the theory of ethical relativism judgment, western culture, ethic standardization and concept of value are outcomes of the interaction and integration of family, social history, cultural, economic, political and other factors among western people. Although these western culture, ethic standardization and concept of value affecting other nation to some degree, western culture could not absolutely beyond boundary to replace local culture. Because every culture have right to exist and protect independence from others. Because ethical relativism support that every culture in the world is equal, we can protect our local culture from the aggression of western culture and hegemonism. Conclusion: Through the above analysis, although ethical relativism has certain limitation, but different society has different moral standards and moral beliefs, and every social moral belief are all deeply influence of the culture. Ethical relativism encourages us to explore it. This enables us to maintain a kind of open mind and not blindly rejects other ethical system or foreign culture. We still support the ethical relativism.

Evidence Darwin Had for Evolution

Evidence Darwin Had for Evolution Imagine being the first person to discover and put together the pieces of an idea so big that it would change the entire spectrum of science forever. In this day and age with all of the technology available and all kinds of information right at our fingertips, this may not seem to be such a daunting task. What would it have been like back in a time where this previous knowledge that we take for granted had not yet been discovered and the equipment that is now commonplace in labs had not yet been invented? Even if you are able to discover something new, how do you publish this new and outlandish idea and then get scientists all over the world to buy into the hypothesis and help strengthen it? This is the world that Charles Darwin had to work in as he pieced together his Theory of Evolution through Natural Selection. There are many ideas that now seem like common sense to scientists and students that were unknown during his time. Yet, he still managed to use what was available to him to come up with such a profound and fundamental concept. So what exactly did Darwin know when he was coming up with the Theory of Evolution? 1.  Observational Data Obviously, Charles Darwins most influential piece of his Theory of Evolution puzzle is the strength of his own personal observational data. Most of this data came from his long voyage on the HMS Beagle to South America. Particularly, their stop at the Galapagos Islands proved to be a gold mine of information for Darwin in his collection of data on evolution. It was there that he studied the finches indigenous to the islands and how they differed from the South American mainland finches. Through drawings, dissections, and preserving specimens from stops along his voyage, Darwin was able to support his ideas that he had been forming about natural selection and evolution. Charles Darwin published several about his voyage and the information he collected. These all became important as he further pieced together his Theory of Evolution. 2.  Collaborators Data Whats even better than having data to back up your hypothesis? Having someone elses data to back up your hypothesis. That was another thing that Darwin knew as he was creating the Theory of Evolution. Alfred Russel Wallace had come up with the same ideas as Darwin as he traveled to Indonesia. They got in contact and collaborated on the project. In fact, the first public declaration of the Theory of Evolution through Natural Selection came as a joint presentation by Darwin and Wallace at the Linnaean Society of Londons annual meeting. With double the data from different parts of the world, the hypothesis seemed even stronger and more believable. In fact, without Wallaces original data, Darwin may never have been able to write and publish his most famous book On the Origin of Speices which outlined Darwins Theory of Evolution and the idea of Natural Selection. 3.  Previous Ideas The idea that species change over a period of time was not a brand new idea that came from Charles Darwins work. In fact, there were several scientists that came before Darwin that had hypothesized the exact same thing. However, none of them were taken as seriously because they did not have the data or know the mechanism for how species change over time. They only knew that it made sense from what they could observe and see in similar species. One such early scientist was actually the one that influenced Darwin the most. It was his own grandfather Erasmus Darwin. A doctor by trade, Erasmus Darwin was fascinated by nature and the animal and plant worlds. He instilled a love of nature in his grandson Charles who later recalled his grandfathers insistence that species were not static and in fact did change as time passed. 4.  Anatomical Evidence Almost all of Charles Darwins data was based on anatomical evidence of various species. For instance, with Darwins finches, he noticed the beak size and shape was indicative of what kind of food the finches ate. Identical in every other way, the birds were clearly closely related but had the anatomical differences in their beaks that made them different species. These physical changes were necessary for the survival of the finches. Darwin noticed the birds that did not have the right adaptations often died before they were able to reproduce. This led him to the idea of natural selection. Darwin also had access to the fossil record. While there were not as many fossils that had been discovered in that time as we have now, there was still plenty for Darwin to study and ponder over. The fossil record was able to clearly show how a species would change from an ancient form to a modern form through an accumulation of physical adaptations. 5.  Artificial Selection The one thing that escaped Charles Darwin was an explanation for how the adaptations happened. He knew that natural selection would decide if an adaptation was advantageous or not in the long run, but he was unsure of how those adaptations occurred in the first place. However, he did know that offspring inherited characteristics from their parents. He also knew that offspring were similar but still different than either parent. To help explain adaptations, Darwin turned to artificial selection as a way to experiment with his ideas of heredity. After he returned from his voyage on the HMS Beagle, Darwin went to work breeding pigeons. Using artificial selection, he chose which traits he wanted the baby pigeons to express and bred the parents that showed those traits. He was able to show that artificially selected offspring showed desired traits more often than the general population. He used this information to explain how natural selection worked.

Cultural Studies Essay Example | Topics and Well Written Essays - 500 words

Cultural Studies - Essay Example Moreover, representation of a particular culture is also a point which has triggered much controversy among the intellectuals. In this context culture entails subjective disposition of an individual or an ethnic group from an external frame of reference. Cultural theorist Stuart Hall laid the foundation of cultural discourses in modern times. Throughout his illustrious career, Hall researched extensively on a number of socio-humanitarian issues, including representation, subjectivity and identity. This essay is going to answer four questions that are central to Stuart Hall’s cultural theories. 1. ‘Culture is itself a signifying practice and has its own determinate product: meaning’ (Hall). Discuss this understanding of culture and relate it to other ways of conceptualizing culture referred to throughout the course. Stuart Hall was the first theorist to hint at the correlation between etymological significance of discourse and culture. His steadfast denial of a pervasive ‘cultural superstructure’ (During 97) brought about a revolutionary change in the social science of language and its meaning. Hall terms language as ‘the medium for the production of meaning’ (Hall 30), which underscores the linguistic concept of the paradigmatic shift from the signifier to the signified. In other words, we need to keep aside the superficial meaning of language to gain a profound understanding of what lies within. As regards perceiving a particular culture in its entirety, it is not as important to consider the outward manifestations of the same as it is to understand the subliminal threads that bind it in a structural accord. Hall himself stresses on dissociation of meaning even within a specific cultural discourse as he endorses arrangement or order of things (30). What he simply con ceives is that nothing has a static meaning per se (Hall and Open University 19). Meaning is itself an

Legal Perspective on Euthanasia Term Paper Example | Topics and Well Written Essays - 2750 words

Legal Perspective on Euthanasia - Term Paper Example Nevertheless, even the issue of going through legal proceedings becomes contentious in several instances because some individuals think that the ‘right to die’ must be decided personally (Devettere 70). Even though individuals with these thoughts may seek advice from medical professionals or spiritual counselor, the concept of a legal resolution is detested because the act of placing the decision on another person meddles with a person’s rights to liberty and freewill. Numerous legal cases concerning euthanasia use the U.S. Constitution to support their judgments. They refer to privacy and liberty rights, protected by the Constitution, as the basis for a person’s right to decide how and when death should take place. Numerous individuals and groups supporting euthanasia claim that the reasonable step to take in the future is to constitutionally guarantee the ‘right to die’ (Keown 89). Even though legal decisions that support euthanasia somehow s et precedents which advocates can eventually use in future cases, making euthanasia legal would offer stronger protection under the constitution. Critics of euthanasia, in contrast, assert that euthanasia must not be legalized. This essay critically analyzes the legal perspective on euthanasia. Euthanasia: An Overview When patients and their loved ones see misery and intolerable pain, disagreement usually occurs between patients and their families, who want to put an end to misery, and medical practitioners, who are instructed to save human lives. This disagreement focuses on the notion of euthanasia and its value in the contemporary period. The issue of euthanasia forces an individual to face the greatest fear of human beings—death. The legal system has confronted it and has made progress in establishing certain rules to help decision makers in this issue; unfortunately, there is still a long way to go. Society should be safeguarded from the undesirable possibilities related to allowing the taking out of life-support mechanisms. Society cannot permit the complicated matters related to this issue to be underestimated to the point where it is simply recognized that life can be subjectively or instinctively terminated. The law should make sure that the patient’s constitutional rights are protected, while preserving society’s concern for life, and strengthening the integrity of health care professionals. During a medical emergency, it is impractical to instruct a health care provider to first check the patient’s clinical record for prior instructions before addressing the patient’s urgent needs (Pozgar 124). Ultimately, the limits of patient’s rights are still quite vague. Over time, euthanasia has become a subject matter with opposing moral, medical, and legal repercussions. Today, there are passionate campaigns supporting dignified death, which prohibits tubes, monitors, machines, and other technical equipment (Biggs 15 ). Even the definition of ‘euthanasia’ has evolved over time. Euthanasia is generally defined as â€Å"the mercy killing of the hopelessly ill, injured, or incapacitated† (Pozgar 124). In the 1870s, literature on euthanasia started to surface, mostly in the United States and England. Even though this literature was written, primarily, by ordinary people, medical professionals and the public started to pay attention to the issues posed by euthanasia (Biggs 25). During that time, euthanasia is viewed as

The Legislative Department (United States Goverment) Research Paper - 1

The Legislative Department (United States Goverment) - Research Paper Example The House contains of four hundred and thirty five members who are elected from fifty states of the country. In addition to that there are also six other members with non-voting rights. The person presiding the House proceedings is the Speaker of the House who is chosen after an election between the representatives (Tocqueville, Alexis & Goldhammer 2004). The House of Representatives are brought into power following an electoral process. Elections take place in all fifty states of the country and they decide who will make it to the House and who will lag behind the race to make it to the Congress. As a general rule, all members of the House of Representatives are elected every two years. Moreover, they should be at least twenty five years old at the time of election. Also, it is a pre requisite that they must hold the citizenship of the USA for a period of at least seven years alongside being a resident of the State that they wish to represent (US Congress 2007). As far as the Senators are concerned, the Congress comprises of one hundred of them, of which two represent each State of the country. They are also elected by the people of their respective states for a period of six years. They are elected in such a manner that one third of the Senators have to be re-elected after every two years. Moreover, it is a must that the Senators should be at least thirty years of age, residents of the State they wish to represent and citizens of the United States for a period of at least nine years (Quirk, Paul & Binder 2005). As mentioned above, the Legislative Branch consists of two organizations which together make up the Congress of the United States of America. Those two organizations are known as the Senate and the House of Representatives. These together are responsible for carrying out the legislative process that is required to maintain proper running of the economy. One of the many

Main idea about Delacroix's Liberty Leading the People (1830) Essay

Main idea about Delacroix's Liberty Leading the People (1830) - Essay Example The artwork (see, Appendix-1) is symbolic of the revolutionary spirit inherent in every human being. To be specific, the main idea about the artwork is related to European society’s transformation from Enlightenment to the realm of Romanticism. Fred Kleiner stated that, â€Å"Balancing contemporaneous historical fact with poetic allegory, Delacroix captured the passion and energy of the 1830 revolution in this painting of Liberty leading the Parisian uprising against Charles X† (623). One can see that the general notion on revolutionaries is based upon masculine power, i.e. male revolutionaries fighting for freedom. But the focal point of this painting is a woman holding the French flag. This is symbolic of the French society’s transformation from Enlightenment to the context of Romanticism. The facial expression of the male revolutionaries proves that they consider the woman as a revolutionary, not as a woman. This sort of freedom and equality is the core aspect of French Revolution. So, the main idea behind the artwork is the revolutionary spirit of human beings, disregarding gender differences. Summing, Eugene Delacroix’s artwork is the combination of Romantic and revolutionary spirits. To be specific, the artist chose a female figure as the artwork’s focal point to portray his perspective on social responsibility. In short, the artist makes use of his artwork to share his views on the relationship between patriotism and individual

Six Month Accountancy Internship Personal Development Essay

Six Month Accountancy Internship Personal Development Essay The merger of PwC Lybrand in 1998 formed PricewaterhouseCoopers (PwC), one of the big four firms in Singapore and worldwide (Wikipedia, 2010). Boosting a revenue of US$2,935 million in the Asia region for financial year 2010 (PricewaterhouseCoopers Global, 2010), PwCs principal activities include assurance, advisory and tax services, for its clients, in accordance with the latest generally accepted accounting principles. I am attached to assurance Operating Unit 5 (OU5), where in 2010, the department has achieved the following performance: Diagram 1: Assurance OU5 Financial Report (Year ended June 30) Performance Indicators July 2010 August 2010 Revenue $1,083,000 $949,000 Headcount 98 90 Billable hours per month 12,158 9,868 Billable hours Year- to-date 12,158 22,026 Vision What guides the organisation and its people lies in the vision, which is to be a leader in rendering professional services, strategically solving problems for its clients, in order to enhance the values for the firm and its clients. Furthermore, the firm aspire to be a hub to attract, train and retain talents from all over the world, where as many as 163,000 competent and innovative staff in 151 countries play an important role in the creation and moulding of the PwC experience. Diagram 2: PwC Experience As seen in the PwC Experiences flowchart above, the firm emphasises on the building the values of individuals and relationships within the staff and with their clients by understanding their needs and connecting with them. They also launched a new identity (logo) on 17 September 2010, which represents a continuing and paramount desire to create values, achieving goals and building great relationships for its people and its clients (PricewaterhouseCoopers Singapore, 2010). Organisation Chart The organisation chart of PwC Singapore is attached in appendix A. In an engagement team, the organisation structure would be similar to the diagram below: Diagram 3: Organisation Structure of an Engagement Team Culture The culture of the firm also helped in shaping the overall experience. The firm has an open door policy, which I found comfortable approaching my seniors and managers at any time. In PwC, the staff will be assigned to a career coach and buddy, whose responsibility includes guiding and advising their juniors in making choices or simply, to be a listening ear in times of needs. Besides just work, PwC also focus on work-life balance. Activities such as community services and Certified Public Accountants (CPA) games are organised to provide opportunities for networking with some professionals in the industry and also to promote work-life balance. Roles and Contributions Diagram 4: Simplified flowchart of work flow General At the start of the attachment, I was tasked with simple tasks such as call-over and casting of figures in the financial statements. Though these tasks may seem trivial to some, they were essential to ensure the accuracy of the figures shown in the financial statements, and for the call-over, to ensure that the two copies were similar and the changes that were previously noted, were reflected in the latest copy. Planning During the planning for an engagement, I mapped and imported the trial balance provided by the client into the database system so that the team members would be able to extract figures for the sections that they are responsible for. For the walkthrough, I enquired the clients on their system and noted down for example, how a sale transaction would be processed from the start to the end point. Furthermore, I arranged with the corporate secretary to carry out statutory review. Statutory review is carried out twice for an engagement. The first session would be during the planning stage, where the purpose would be to gain an understanding of the changes in key management personnel and the resolutions passed from the end of the last engagement till current year. The second session would be carried out after financial year end, and this would help the auditors to find out whether any subsequent events such as acquisition of a business unit that would affect the audited figures. Fieldwork After planning, the team would proceed to the clients place to carry out fieldwork. For the accounts receivable section, I performed accounts receivable ageing test, by vouching the major debtors invoices and re-performed the accounts receivable ageing. I took the number of days between the invoice date and year end date, and minus away the credit terms for each individual debtor, to find out the number of aged days. After which, I classified these into ageing bands of intervals of 90, that is, 1 to 90 days, 91 to 180 etc and compared the end results with clients classification. This step was done to test the reliability of the accounts receivable ageing analysis report provided by the client and this would support the substantive analytical review and other substantive analytical testing that were being performed on accounts receivable. For the accounts payable section, I performed the test for unrecorded liabilities to assess if there was any understatement of liabilities, by vouching to the paid invoices after year end to determine if they are current obligations and whether they have been recorded in the current financial year. I also traced to the unpaid invoices after year end to ensure that they have been accounted for in the current year. If the liabilities have not been accounted for in the books, liabilities would be understated. For the fixed asset section, I performed reasonableness test on the depreciation charges, to ensure that depreciation, a form of accounting estimates has been provided accurately. Using the fixed asset cost at the beginning of financial year, I removed the fully depreciated and disposed assets and provided partial depreciation for the new additions during the year. After which, I compared the end results with the clients amounts. If depreciation charges have been underprovided, it would result in overstatement of the fixed assets balance. Follow-up Session After the end of the fieldwork, we will have a follow-up session, to clear outstanding matters such as documents and queries not obtained during fieldwork or to do subsequent reviews after the previous session. I performed accounts recoverability testing by vouching for subsequent receipts after year end. If there were non-recoverable amounts above the pre-set planning materiality, the team would need to discuss with the management to provide for provision. Audit Instructions and Agreed Upon Procedures In addition, I assisted to draft the audit instructions and agreed upon procedures for other PwC firms overseas. PwC firms in the CATSH (China, Taiwan, Singapore and Hong Kong) regions adopt the same audit methodology. This was because our client was incorporated in Singapore, but their accounting records were kept in overseas. Therefore, taking into consideration the time and cost factors, we would request the PwC firm in the country where the records were kept to carry out the audit for us and to sign an inter-office opinion. Learning Experiences and Achievements Communication Skills One of the most important lessons I have learnt so far is communication skills. In school, we were so used to communicating with our peers and teachers casually. We do not need to prepare beforehand and could speak from our minds. However, from this internship, I came to understand that the way you talk and your message affects the communication with other people. When we are out for engagements, we need to communicate and negotiate among the team, such as on meeting time and venue, delegation of workloads and to clarify instructions. Nevertheless, in my opinion, the most difficult form of communication lies with the client. Every new engagement brings along a whole new team to work together for the client. We have to be selectively and be aware of how and what we enquire the client on. This is especially important as we are not in the clients place most of the times, therefore, we rely on the information that the client provides us with. Also, there might be miscommunication if the client misunderstood our queries. I was assigned to test the controls for payment of expenses. I vouched to the physical suppliers invoices, corresponding payment vouchers and recorded the payment voucher number and telegraphic transfer number. I found out that the payment voucher was not in the usual 6 digits format starting number 6 and it was in the telegraphic transfer format i.e. TT OCBC SG 123456. Being very confused with the arrangements, I approached the Finance Manager, to clarify my doubts. I remembered using the words sequential order and TT number is different in my questions. The client immediately rebutted me, You mean our payment vouchers are not in sequential order? Fortunately, my team in-charge helped me out by clarifying my questions with the client. My original intention was to enquire the use of TT transfer number that is different from the banks reference and to find out the basis on using such formats. After some clarifications, the client explained the change in the use of the formats from Jun e 2010 onwards, a new format for the recording of the payment voucher number, in the way familiar to them. For example, TOS 11 10 07 01 stands for TT OCBC Bank in SGD and where 11 is the currency code for SGD, 10 being year 2010, 07 being the month and 01 being the sequential numbering of the payment voucher. GIRO payment would have the format starting with 65 and payment by cheque will have the numbering starting with 84. From this incident, I have learnt to be tactical with my words and not mention words that might imply that the client was in the wrong. Firstly, we should request the client to walkthrough with us on the system. When they are done with the explanations, we could enquire on the deviations from the general procedures that they have briefed us on previously. I would also write down all the questions that I need to ask on a piece of paper, so as to avoid approaching the client frequently. Building relationships Relationship-building is paramount in the line of assurance, because we are not desk-bound jobs and require frequent travelling. I heard that most clients do not like auditors and we would often be scolded by them. However, I would think otherwise. I felt that it all boils down to how we manage our relationship with our peers, colleagues and clients. I really enjoyed the relationships that I shared with my first engagements client. Before the official working hours, I loved to join their staff at the pantry to chat and also shared with them my working experiences so far. The times that we have laughed were definitely fond memories. My seniors warned me that the Finance Manager was a fierce person who was unwilling to help. However, I realised that after much interactions with him, he would guide and joke with me. Even now, when I called back to follow-up, the staff recognised my voice and sent me the outstanding documents within a short time. I never felt uneasy been recognised as a student. The relationship that I maintained with my seniors was also more like a friend. We would play hard and work hard at the same time. These have definitely taught me not sacrifice work for time used for building of relationships. The close relationships that you have forged so far would be beneficial to you in the future. In school, many of us have Innovation and Enterprise (I E) events in year 3 for our Interdisciplinary Studies (IS) modules. Many of these events require the support of our friends, whether financial or in participation. If we have cherished the relationships with our friends, many of them would be willing to support our events. No one is alone. Therefore, it is important to meet new people, put in efforts in maintaining these relationships and these people could possibly help us even after our studies or internship. Being Proactive and Taking Ownership Being proactive in my attitude and be responsible for the tasks assigned to me was another learning experience for me. I am a slow learner and I should not allow this to affect the progress of the engagement team. As such, I read the prior years financial statements and checked with my team in-charge at least a few days before the engagement if there is anything that I could be help of and to discuss on my job scopes. These efforts paid off when I realised that I was able to relate what I have read in the prior years files to current years audit, as we would normally expect the trend to continue. In addition, going through the walkthrough performed by my seniors has allowed me to know the key management personnel that I may need to approach during fieldwork and to familiarise with the filling system, so as to expedite the vouching process. I believe that taking ownership of the tasks assigned is important. It is being responsible for yourself and others. When someone handles me a task, I would complete it as soon as possible, or if I am busy, I would ask the other interns to assist. This is because the other party have put their trust in you to help them to complete these tasks. If we are not responsible, our seniors would not want to entrust us with tasks and we would miss these opportunities for learning. Similar to the learning experiences in school, when we are assigned projects by our lecturers, we should always put in efforts, and not grumble and submitting substandard work, because the projects are designed to enable us to have a hands-on approach on the concepts learnt in lessons, and to encourage us to do research and explore beyond the lecture notes. Independence During this internship, I became less reliant on my seniors. For my first engagement, there were only 4 people in the team, including myself. My team in-charge resigned before the end of the engagement and both my seniors took annual leave and study leave, leaving myself to do the follow-up for that engagement. My manager was too busy to guide me. In the end, I was sent to do follow-up at the clients place alone for two days. As I was tasked to do only vouching for certain sections during fieldwork , I do not have a good understanding of the clients business and operations, as compared to my seniors and team in-charge who have handled the different sections and have liaised directly with the clients finance manager and director before. I felt nervous, lost and I tried very hard to remember what my seniors and manager had told me. I started on my work and reported to my manager once every few hours, to update her on my progress and obtain feedback from her on the work done so far. I f elt that I was too protected by my seniors and in-charge previously, as they would check my work before submitting my work to the manager for review. For now, there was no one to check my work and I have to think on my feet and complete them with care before submission. As compared with the project work and assignments in school, we could seek our friends help and lecturers opinions before the final submission and do not need to worry about making mistakes. Reflection on an Incident Carelessness For my first engagement, one of the tasks that I was assigned to was to vouch the credit terms for the major debtors. As it was my first time, I was nervous and stressed up over the deadlines. When asked by my team in-charge if I have completed all the vouching, I told her that I have completed the task and she believed me. However, to her dismay, she realised that the section was not completed when we went back to the office. I have forgotten to vouch that particular section and my in-charge had to call up the client to enquire on the details one by one. This has definitely added on her workloads as I understood that the section was due for review by the director that day. I thought that I have learnt my lesson from this incident. However, for the same engagement, but for the follow-up session, my team members were not around and my manager took leave and later on fell ill for another 2 weeks before my follow-up sessions. My manager had told me to keep track of the confirmations and correspondences with the client and third parties while she was away. Upon receipt of the confirmations and correspondences, I have to update in the control sheet, whether the confirmed balance is the same as the balance as shown in the accounts receivable and accounts payable listing. When my manager came back from her medical leave, she alerted me that I have signed and filled in a confirmation, which was actually returned to us, without any confirmation of the balances, as the address for the intercompany in Italy was wrong. Since the signing of the accounts was agreed on 13 December 2010, we were running short of time. My manager reprimanded me for the carelessness. I took immediate action by requesting our client to alert their intercompany in Italy to send a confirmation again, if not, at least, a scanned copy before the signing of the accounts. I regret for not learning my lesson previously as this was a repeat incident. Ever since then, I resolved to be careful in my work and to double check before submission. My manager acknowledged that I have put in efforts in my future tasks ever since that incident. Word Count: 2940 Appendices Appendix A Source: (PwC Singapore, 2010)