The History And Role Of External Auditors Accounting Essay

The History And Role Of External Auditors Accounting Essay The first part of the assignment will look at the role of the external auditors, and the history of auditing will be briefly discussed. Then the second part will look at fraud, its definition, examples of fraud and the implications of fraud. Then finally before concluding the impact of International Auditing Standards on external auditors will be discussed. According to Arens et al. (2003) the auditor is responsible for planning and performing the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether this is caused by error or fraud. They also state that because of the nature of the audit evidence and the characteristics of fraud, the auditor is able to obtain reasonable but not absolute assurance that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatement, whether caused by errors or fraud, that are not material to the financial statements are detected. (Arens et al., 2003) Mclnnes and Stevenson (1997) stated that even though the law doesnt identify the detection of fraud as the primary objective of the external audit, the general public perceive the external auditor as being the main defence against corporate fraud. Due to the nature of auditing and its inherent limitations, fraud is difficult to detect for many reasons. First it can be committed by people who are familiar with accounting procedures and can cover it up. According to the APB (1995) auditors simply do not possess all the necessary skills to detect fraud. Wells (1993) explains that there is a built in conflict since the auditors have to investigate people who indirectly hired them, the upper management. Monroe and Woodliff (1994) describe how the ability of the external auditor to detect fraud has come under increasing scrutiny and auditors are under considerable pressure to accept legal responsibility for detecting material fraud. Glover et al. (2006) propose that the external auditors rely on internal auditors to different extents depending upon task subjectivity. And they go on to suggest that the external auditors are hesitant in some settings to rely on internal auditors work. Gramling et al. (2004) clarify that because reliance on internal audit can affect nature, timing, and extent of the annual audit program, discretion should be utilised when determining if reliance on internal audit work will increase the efficiency of the audit, yet not compromise quality. Carcello et al. (2005) suggest that internal auditors interaction with audit committees has significantly increased since SOX. External auditors, on the other hand, are not able to embed themselves as deeply within their clients daily operations. External auditors also have limited exposure to the client compared to internal auditors because their role is typically performed during only a few months of the year. Smith et al (2005) explain that in the Statement on Auditing Standards (SAS) No. 99 by AICPA, it is stated that because fraud is usually concealed, material misstatements due to fraud are difficult to detect. This hints that auditors need to consider events that indicate the existence of incentives/pressures to perpetrate fraud, opportunities to carry out the fraud or attitudes/rationalisations to justify a fraudulent action. These are referred to as fraud risk factors and are identified in the fraud triangle. Smith et al (2005) also suggest that because auditing poses potential risk factors for auditors, the assessment of the risks of errors and fraud are vital when planning an audit. In making risk assessments for fraud, auditors should keep in mind that fraud typically includes three characteristics, which are identified as the fraud triangle: The Fraud Triangle (by Ilter, 2010) Montgomery, et al. (2002) explains that three conditions are generally present when fraud occurs, these are: Incentive/Pressure: Pressures or incentives on management to materially misstate the financial statements, Fraud Triangle Opportunity: Circumstances that provide an opportunity to carry out material misstatement in the financial statements, Attitude/Rationalisation: An attitude, character or set of ethical values that allows one or more individuals to knowingly and intentionally commit a dishonest act, or a situation in which individuals are able to rationalise committing a dishonest act. Understanding and considering the likeliness of fraud in the context of these three conditions will enhance the evaluation of information about fraud (Montgomery, et al., 2002). This will provide the auditor with more professional scepticism when assessing fraud risk. Auditors are advised to consider the clients receptiveness to fraud, regardless of the auditors past experience with the client or prior assessments about managements honesty and integrity (Heim, 2002). History The demand for both external and internal auditing is sourced in the need to have some means of independent verification to reduce record-keeping errors, asset misappropriation, and fraud within business and non-business organisations. The origin of auditing goes back to times scarcely less remote than that of accountingà ¢Ã¢â€š ¬Ã‚ ¦Whenever the advance of civilisation brought about the necessity of one man being intrusted to some extent with the property of another, the advisability of some kind of check upon the fidelity of the former would become apparent. (Mautz Sharaf, 1961) The purpose of an external audit has been viewed as a public service since the 1800s (Langenderfer, 1987). This role was further confirmed during the 1930s when the US Securities and Exchange Commission was formed to monitor the trading process after the crash of 1929. Wallace (1987) and Watts and Zimmerman (1986) have described the auditor as an economic agent who serves as a monitor and a form of insurance for investors and regulators. In other words, according to agency theory, auditors play a key role in the relationship between owners and their representatives both the board of directors and management. Wallace and Parker (1991) point out that by 1948, fraud and error detaction was ranked as a lesser audit objective. They also describe how the audit focus has changed, they state that because auditing has moved away from the audit of persons to the audit of financial statements, it does not seek to detect corruption but to lend credibility to financial statements. (Wallace and Parker, 1991) According to Lee (1986), the main reasons for the change in the audit objectives include the increased awareness of the needs of capital market participants for independently verified reports and the increased acceptance by company management of its responsibility for the prevention and detection of fraud and error Fraud(Definition and examples) Definition Fraud can be described as a crime of obtaining money or some other benefit by deliberate deception. In auditing, fraud occurs when a misstatement is made and there is both the knowledge of its falsity and the intent to deceive. Vanasco (1998) explained that fraud includes intentional deception of irregularities and illegal acts. Alleyne and Howard (2005) suggested that fraud included intentional deception, cheating and stealing. There are two types of fraud in auditing, namely misappropriation of assets (defalcation) and management fraud (Arens et al., 2008). Misappropriation of assets, commonly termed as employee fraud, is characterised by assets being stolen from the company (Albrecht and Romney, 1986). Management fraud the second type of fraud is essentially fraudulent financial reporting or misapplication of accounting principles. Palshikar (2002) describes how fraud is amongst the most serious corporate problems and challenges in todays business environment. He also goes on to suggest that fraud is a dominant white collar crime in todays business environment, and that amongst many businesses and government organisations, financial services experience different kinds of fraud. Examples of Fraud There are many examples of fraud across the world, such as WorldCom, Enron, Satyam, Xerox and Waste management. But for the purpose of this assignment I will only focus on WorldCom. One of the largest frauds in corporate history, $11 billion. (Teather, 2005) Trouble began at WorldCom when they failed to meet the revenue expectations communicated earlier to the investment community. In 2004, the CFO pleaded guilty stating that he and the CEO met concerning the problem. The CEO refused to meet with the investment community to announce the shortfall. Rather, the CFO said he was instructed by the CEO to fix the problem. Allegations are that the CEO was keenly aware of the likely impact on share price and was more concerned about $400 million he had personally borrowed from WorldCom secured by WorldCom stock (Padgett, 2002). Over a five-year period, accountants at WorldCom systematically altered records, often after the books were closed, to meet analysts expectations. According to the WorldCom indictment, CEO Ebbers, CFO Sullivan and others created a process called close the gap which identified improper accounting adjustments and then instructed staff to carry out the manipulations. Initially reserves were used to absorb expenses. When the reserves ran out a variety of accounting frauds were used to enhance revenues and decrease expenses. Unlike Enron, this did not involve manipulation of complex accounting rules, but rather a straight-forward capitalisation of expenses. Accounting managers were given promotions, raises, and made to feel responsible for the likely collapse of the stock price if they did not manipulate the books (Pulliam, 2003). The WorldCom corporate culture encouraged unethical behaviour both by appealing to individuals sense of promoting the greatest common good for the workers, shareholders, and community and by raising fears of losing their jobs if they did not comply with requests to falsify records. WorldCom staff knew it was wrong and went along with the schemes anyway (Pulliam, 2003). Again, an individual, Cynthia Cooper, blew the whistle to the audit committee and started the resulting disclosure of the fraudulent financial practices (Ripley, 2002). Following WorldComs failure and scandals, studies have demonstrated that Bernard Ebbers and Scott Sullivan, the CEO and CFO of the organisation at that time, had created an organisational ideology, or culture, in which leaders and managers were not to be doubted or questioned (Scharff 2005). Rezaee (2002) determines how CRIME can be used to explain financial statement fraud. Below is a model of CRIME: Source: Rezaee (2002) Cooks, in most of the cases, are the people who participate in financial statement fraud, these can be senior management such as the Chief Executive Officer (CEO) or Chief Financial Officer (CFO). Recipes are fraudulent schemes, which the management of the companies have used for their cooking. These can be Improper Related-Party Sales Transactions, Illegitimate Sales Transactions or Side Agreements. (Rezaee, 2002) Incentives are the typical reasons and motivations why companies and their cooks have engaged in financial statement fraud. These can range from the company facing economic pressure to achieve targets, show steady growth and improve performance to keep investors happy, the auditors trying to retain their top clients and executives bonuses tied to company performance. (Rezaee, 2002). Monitoring- responsible corporate governance and the presence of adequate and effective internal control systems are the most important factors in preventing and detecting financial statement fraud. This can include friendly relations between the CEO and the owner of the company or the board. (Rezaee, 2002). Rezaee (2002) also stated that external auditors have a significant role in monitoring the company. But the external auditors ability to detect fraud is somewhat limited to the extent of internal control system of the company. End Results- financial statement fraud always has consequences, even if it is not detected. (Rezaee, 2002). Implications of Fraud Since the collapse of some large firms, including WorldCom, Enron and others, many considerations were brought up, including: The regulation of auditors- self-regulation and peer reviews simply not enough. (Enron, 2002) Elimination conflicts of interests in accounting firms (Enron, 2002) Compulsory rotation of auditors- most companies had been using the same auditors since their establishment, for example Enron was audited by Andersen since its establishment in 1983. (Enron, 2002) Taking these considerations into account in 2002, Sarbanes-Oxley Act was established in the US to introduce major changes to the regulation of corporate governance and financial practice. This legislation impacts corporate governance of public companies, affecting their officers and directors, their Audit Committees, their relationships with their accountants and the audit function itself. The act states that the lead audit or coordinating partner and the reviewing partner must rotate off the audit every five years. Brody et al (2005) clarified that the Sarbanes-Oxley Act was put in place by the US to help regain public confidence and to prevent future scandal. The ultimate goal was to improve the quality of external audits. The Sarbanes-Oxley Act has redefined the role of both auditors and corporate executives. As a result of fraudulent activities occurring in Enron, WorldCom and other companies, the Sarbanes-Oxley Act of 2002 has required that internal controls be reviewed and that adequate fraud detection and prevention systems be implemented (Albrecht et al., 2009). This suggests that fraud detection must be high on the auditors agenda. In 1988, SAS No. 53, The Auditors Responsibility to Detect and Report Errors and Irregularities, was introduced and held the auditor responsible for detecting errors and irregularities that materially impacted on the financial statements. However, Moyes and Hasan (1996) argued that negligible attention was given to the auditors qualifications, particular organisational factors and audit procedures that could be very important in the detection of fraudulent financial reporting. Then SAS No. 82 Consideration of Fraud in a Financial Statement Audit was implemented in 1997, and stated that the auditor is .to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud (ASB, 1997). SAS No. 82 provided guidance on how the auditor should achieve this by looking at areas and categories of heightened risk of fraud, how the auditor should respond, the evaluation of audit test results as they relate to the risk of fraud, and the communication about fraud to management, the audit committee and others. Gramling et al. (2004) suggest that reliance on internal audit has taken on increased importance in todays auditing environment, since internal and external auditors have become more aligned and developed deeper relationships since the passage of SOX. Moyes and Hasan (1996) concluded that the degree of fraud detection was not dependent on the type of auditor, since both internal and external auditors have equal abilities to detect fraud. Moyes and Hasan (1996) also found that organisational success in detecting fraud was significantly enhanced in auditing firms with previous experience in fraud detection than auditing firms with no such history. It was also found that auditors who were certified as certified public accountants (CPAs) were more likely to detect fraud than auditors who were non-CPAs. Moyes and Hasan (1996) argued that this certification may imply a greater level of professional competence in fraud detection. Impact of International Auditing Standards on external auditors There are different International Auditing Standards, these are issued by the IFAC- International Federation of Accountants and the IAASB- International Auditing and Assurance Standards Board. (Vanstraelen et al, 2009) The main role of International Auditing Standards is to provide a common ground and guidelines for good practice. These international standards on auditing aim to achieve uniformity and aim to generate a level of confidence in the audit. There are many benefits of developing and enforcing international standards on auditing, the major one is the that there will be no difference in the purpose of an audit, sources of auditing standards, legal liability, ethical standards or the responsibility for the detection of fraud. A standardised audit will make give the reader of audit reports more confidence in the auditors opinion, it will make the comparison of audited international financial statements easier. The standardised audit can also promote incentives to develop and broaden the set of international auditing standards. On the other hand there are some issues with international standards on auditing, main ones include the need to consider local laws, this can be controversial because the local standards will move away from the common standard setting. This can lead to some countries having higher standards of regulation than others. Conclusion The Sarbanes-Oxley Act broadens and deepens sanctions and penalties for unethical management behaviour. The Sarbanes-Oxley Act also calls for much greater focus on internal controls by senior management. Internal control systems, including IT controls, can help reduce the opportunity for fraudulent or unethical behaviour but cannot eliminate it in a world where nearly 50 percent of large corporations still use spreadsheets in some aspect of financial reporting (Hackett Group, 2004). I think that the international standards on auditing did not have much impact on auditing in the beginning. But now in recent times it has been found that it has had a great impact on auditing, especially external auditors and can be proved in the way in which it has shifted its standards to more up-to-date versions due to major frauds across the world. This now helps improve the way auditing is performed, it helps auditors perform their audit in a professional manner and gives them stricter guidelines.

rEsource and Learning Teams Essay -- Personal Perspective Work Resourc

rEsource and Learning Teams We are at the beginning of a journey of understanding. Understanding ourselves, other people, and the businesses we work for. We have many tools at our disposal for our journey. Two of the most important tools are rEsource and learning teams. In this paper I will discuss the values of these tools as well as the value of problem-based learning as it relates to our work and social lives. From the time I first logged on, I saw that rEsource would be our most valuable tool. The Value of rEsource The rEsource course page has many useful links to utilize throughout our journey. The e-Book and library links are excellent, with them research possibilities are endless. The link for the center of writing excellence is also a considerable commodity. With this link a writing tutor can be utilized as well as a writing style critic. With these sources I plan on honing my writing skills so that I not only have the business knowledge but I will also be able to present this knowledge in an organized and professional format. The rEsource page is very well organized and provides quick links to the weekly topics, readings, assignments, and quizzes. This comes in very handy for checking current status and staying on schedule. While these links are very valuable my peers are also a very valuable tool. The Value of Learning Teams There is much value in forming teams. The opportunity exists to create improved processes, competitiveness, increased quality, be...

Skills Necessary For Successful Collaboration Education Essay

Travel to the Assignments and Activities subdivision of the Topic Collaboration, Consultation, and Co-Teaching in the MyEducationLab for your class, and finish the activity entitled Understanding Collaboration. 1. Name three of import accomplishments necessary for successful coaction. Effective interpersonal communicating is one of the most of import accomplishments of coaction which is the ability to be empathetic, echt, positive, unfastened, clear, and self-asserting. Verbal and gestural communicating accomplishments can be developed by persons through preparation and pattern. The 2nd accomplishment necessary for synergistic teaming is function elucidation. Role elucidation means each member of a squad must understand his or her ain function and duties and those of other members. It is really critical to cognize your functions and duties. The Third accomplishment involved is synergistic teaming related to adult larning. This accomplishment involves being an effectual squad members who can function let go of to other members by learning them about basic processs and patterns associated with their profession. Educating and tilting from others grownups you develop core accomplishments necessary for implementing the best incorporate educational schemes for pupils. 2. Why is cultural competency of import to successful coaction? Cultural competency gives you the chance to be cognizant of one ‘s ain attitudes, values, prejudices, and stereotypes cultural minorities and non-minorities. Understanding the impact of ethic or non-ethnic diverseness can impact the interaction among professional squad members every bit good as among the pupils and households. 3. Harmonizing to the article, what are some of import stairss for successful collaborative meetings? Successful stairss for collaborative meetings are: 1. Designate a squad leader and do certain all individual involved are notified of the meeting clip and topographic point. 2. Introduce all squad members and province the intent of the meeting. 3. Describe, in item, the job state of affairs and let squad members to inquire inquiries for elucidation. 4. Reach consensus on a particular, mensurable, and experimental definition of the job. 5. Prioritize the jobs, if there are more than one, on the footing of the demands of the pupil and the household. 6. Determine the history and frequence of the job. 7. Discuss any old intercessions that have been attempted. 8. Brainstorm possible intercessions, promoting full squad engagement. 9. Establish processs for roll uping informations. 10. Determine how long the intercession will be applied. 11. Clarify the duty of each squad member. 12. Develop timelines for activities and schedule a follow-up meeting. 13. Measure the intercession on a regular basis with squad members and do alterations if necessary. 14. Supply advisory and collaborative aid to each member as needed. 15. Measure the squad ‘s effectivity and find whether any alterations need to be made in operating processs, squad composing, or other countries. Think about a state of affairs in which you worked collaboratively with a squad. What jobs and success did the squad have in working collaboratively? How did the squad decide the jobs? What strategies from our text could you hold employed? Working with a squad can be really disputing at times. For illustration, I played college playground ball for 4 old ages and I was selected to be team captain. So I though certain I can make this I have played ball for old ages this should be no job. Well I rapidly came to recognize I had my custodies full. I shortly became the individual that the squad looked up to so every bad move or error I made was noticed. Some of my teammates became fearful of me to which this twenty-four hours I still do non understand. I tried to demo everyone of my teammates that I wanted nil but the best of them and in everything I was making had a intent in which to hopefully do us win and make our ends. On the positive side I gained trust, and they noticed my love for the game which created long permanent friendly relationships. In my instance, all three schemes could of been used to be more effectual as a squad. Effective personal communicating involves the ability to be empathetic, echt, positive, unfa stened, and clear and self-asserting. This gives each member the ability to understand one another and remain positive in disputing state of affairss. The effectual function elucidation which means each member of my squad must understand her ain function and duties and those of other member. Therefore, everyone would experience like they had a portion in the squad and making something to make our ends and to be successful. Role release is learning basic processs and pattern. This would give each squad member a opportunity to assist a teammate in a clip of battle. Everyone can larn something from person to better your ability. Given households ‘ and pupils ‘ rights to confidentiality, what would you make in the undermentioned state of affairss? ( 1 ) Teachers are discoursing pupils and their households during tiffin in the instructor ‘s sofa. ( 2 ) You notice that the pupils ‘ records in your school are kept in an unsupervised country Keeping confidentiality is one of the most of import occupations of all instructors. Guidelines for confidentiality to protect pupils and households rights are outlined in the Family Educational Rights and Privacy Act every bit good as the Individuals with Disabilities Education Act ( Salend, 2010, p. 158 ) . In state of affairs figure one I would speak to the other instructors separately so as non to do a scene or do them experience like I am seeking to state them what to make. When speaking to them I would inquire them if they are cognizant that they are go againsting the confidentiality of the pupils and households by the things they are discoursing in the instructor ‘s sofa. I would explicate to them that as instructors we are expected to maintain information about the lives of our pupils and their households private. I would so continue to state that the lone clip this should be discussed is in a meeting that has been set up or with another instructor in private who may be sides be involved in this state of affairs. In state of affairs figure two I would inquire to put up a meeting between myself and the rule to discourse my concerns about the manner in which our pupil records are maintained. I would turn to the fact that I feel that the records of all pupils should be kept in a secure location where they are supervised in order to protect the privateness of the pupils. I would explicate that the manner in which the records are now kept that I felt like anyone could see the information whether or non they really should hold entree to them or non. I feel that this could set the school in a really vulnerable place and information could perchance acquire in the incorrect custodies. Think about several individuals you talk to on a regular basis. How do their communicating manners differ in footings of oculus contact, delay clip, word significances, facial and physical gestures, voice quality, personal infinite, and physical contact? How make these differenced affect you? How do you set your communicating manner to suit these differences? What are some other schemes you could utilize to advance effectual communicating? Harmonizing to the text edition, communicating manners and forms vary from civilization to civilization and things such as â€Å" oculus contact, delay clip, word significances, facial and physical gestures, voice quality and tone, personal infinite, and physical contact have different significances and intents in assorted civilizations † ( Salend, 2010, p. 166 ) . The people that I talk to on a day-to-day footing include my coworkers, schoolmates, friends, and professors. One of my coworkers is really ill-mannered and likes to do everyone around him feel like he is better than they are. When he comes around I try to happen other things to make to avoid being in the same room with him. I find that when looking about I am non the lone 1 that does this several of my other colleagues seem to be making the same thing. Most of my other coworkers on the other manus are really nice, merriment, work oriented, and are truly fun to be around which makes my occupation for the most portio n a merriment topographic point to be. When pass oning with these persons I tend to be more confident than when pass oning with the 1 that is so ill-mannered. One manner that I think I could advance effectual communicating between myself and my rude coworker is by naming him on the phone and inquiring inquiries alternatively of inquiring them in individual. By taking the face to confront contact he would non hold rather the same chance to do you experience below him as he has in individual. Chapter 5 How are individuals with disablements and those from assorted cultural and lingual backgrounds pictured in books, telecasting shows, films, and sketchs? How make these portraitures affect you and your pupils ‘ apprehension and credence of single differences? How does your text edition suggest you approach the undertaking of learning credence? There are really few books, telecasting shows, films or sketchs that portray persons with disablements or people from different civilizations and lingual backgrounds in positive ways. Most of these show these persons in a negative, and disrespectful manner, and are frequently times doing merriment of them. Children seem to finally desire to believe everything they see on Television or read in books. Therefore kids who view these negative portraitures of persons with disablements and different cultural and lingual backgrounds are really likely to see them negatively in the existent universe. This frequently times creates jobs with their credence of these persons. As instructors, making a positive schoolroom that promotes credence of everyone is really of import. To make this, utilize friendship activities including books, concerted academic and nonacademic games, and larning centres to set up an environment that supports friendly relationships. ( Salend, 2010, p. 204 ) . Some of the m ost of import factors for instructors in doing pupils successful in understanding the differences in other people include: sing everyone as capable persons with alone personalities, qualities, likes, disfavors, strengths, and challenges ; advancing the position that similarities and differences are natural and positive and that we all benefit from diverseness and accepting and understanding single differences ; furthering sensitiveness instead than understanding ; supplying information, direct contact, and experiences that portion of import information about and counter stereotyped positions of others perceived as different ; and prosecuting in actions that support others such as composing positive remarks about your schoolmates ( Salend, 2010, p. 178-179 ) . Think ( and react in composing ) about how you would react to the undermentioned state of affairss: Students are stating anti-Semetic gags ; utilizing footings such as Indian giver ; miming a pupil ‘s speech pattern ; denying their racial, cultural, or spiritual individualities ; badgering a male pupil who liked to run up. These are all state of affairss that will be uncomfortable and sometimes hard to cover with. In these state of affairss I would wish to utilize the illustration from chapter 1 in which we would hold a community meeting in the schoolroom and discourse the job that has come up without naming anyone out or directing attending to anyone in peculiar. I would wish to hold the pupils discourse what happened and why it was incorrect and what they thing should be done to rectify the state of affairs. I think doing the pupils a portion of the solution helps them understand precisely what happened and why it should ne'er go on once more. It besides lets them portion how they would experience if it was done to them and hear and understand how other people would experience if it was done to them. I would so show my sentiments on these phrases or remarks and explain to my pupils why these remarks are unacceptable and should non be used. Some of the illustrations that the book provides for covering with insensitive and intolerant behaviours and remarks are utilizing attitude altering assessment instruments, cognition of single differences investigations, observations, sociograms, learning about friendly relationships, learning societal accomplishments, and utilizing activities that develop societal accomplishments and promote communicating among pupils. ( Salend, 2010, p.207 ) . Think about a state of affairs in which you were stereotyped. What factors contributed to that stereotype? How did it do you experience? How did it impact the result of the state of affairs? Think about a state of affairs in which you stereotyped person. What factors contributed to that stereotype? How did it do you experience? What would you make otherwise? I would hold to state factors that contribute to any stereotype start with prejudgment no affair if it is positive of negative. While playing softball everyone usage to state that we get the free drives because all the instructors like us because we were jocks. I felt unhappy, sad, fearful, a had alot of different emotions all running at the same clip. These emotions kept me from making my full potency because I feared what others were stating about me and frequently times what they were traveling to make to me. I made a Prejudgment or an overview about the features of members in the set, based on an image ( frequently incorrectly ) about what people in that group were like until I became friends with several of them. I felt atrocious for judging this group and allowing myself have a negative image of the people that were involved in this atom group. I try to ne'er prejudge anyone and ever seek to give them a just chance to show themselves and be who they are. God made everyone diffe rent so therefore we should esteem everyone no affair of colour, societal position, group etc. Chapter 6 Travel to the Assignments and Activities subdivision of the Subject: Passage Planning in the MyEducationLab for your class, and finish the activity entitled The Transition Plan Document to larn more about developing the ITP. 1. What are the of import constituents of the Individual Transition Plan ( ITP ) papers? The ITP planning squads should utilize person-/student-centered planning processes that focal point on the strengths, penchants, and cultural and gender-related positions of pupils and their households. ( Salend, 2010, pg. 225 ) The ITP papers provides specific transitional services that the school and District will supply for the pupil beyond high school graduation. The ITP is designed to supply parents, pupils and school communities with specific transitional services that will be provided to the pupil beyond the high school experience. The ITP must incorporate the undermentioned information: High School Units/Graduation Graduation day of the month Post-graduation survey focal point Creditss completed Creditss staying Transcript grade point norm Transportation of Rights for pupils 18 old ages of age Student and parent signature required if pupil will be 18 old ages old prior to the following one-year IEP meeting. ITP drumhead subdivision of post-graduation survey focal point and current degrees of academic public presentation in transitional country. ( This subdivision contains a narrative on the pupils ‘ involvement, aptitude and accomplishments. ) 2. How do the passage goals/outcomes drive the passage action program and related service determinations? The SOP and ITP outline instructional activities and community experiences that help pupils develop the accomplishments to obtain employment, live independently, and take part in postsecondary instruction. ( Salend, 2010, pg. 224 ) . These passage goals/outcomes allows the IEP squad to follow the pupils ends and what advancement he/she has made in obtaining those ends prior to traveling into the work force or college. These ends are based on the pupil ‘s personal involvement and accomplishments. Therefore this allows the arrangement of the pupil in a accomplishments puting that is of personal involvement to him/her and where his/her alone abilities can be successful after high school. This besides allows the squad to look at what back up the pupil presently needs to be successful in school/home environment and understand what resources the pupil will go on to necessitate after graduation from high school. This will besides assist find what agencies/services might supply and pay for these supports. What larning schemes do you utilize? Are they successful? How did you larn them? What other larning schemes might be helpful to you? The text edition states that, larning schemes are â€Å" techniques that Teach pupils how to larn, act, and win in academic and societal state of affairss † ( Salend, 2010, p. 215 ) . One thing I like to make when working on assignments, is to first read through all of the inquiries on the assignment, and so travel back to the first inquiry and read it once more before I begin replying any of the inquiries. By reading everything before get downing I get an thought of what I need to be believing about and in what directions the assignment is traveling. This helps me concentrate on the particular inside informations as I work on each single inquiry. When taking notes I use bullet points foregrounding what I feel the most of import parts of what the instructor is stating alternatively of seeking to compose everything he or she is stating. I know that we all can better in one manner or another but for now my schemes seem to be working because I normally do good in all of my catego ries. That is non to state that I do non fight from clip to clip in which I think we all do. One scheme that I found in the text edition that might assist when composing documents is the POWER scheme ( Salend, 2010, p. 400 ) . The elements involved in this scheme are P: program ( What am I composing about? Who is my audience? Why am I composing? What do I cognize about the subject ) , O: Organize ( How can I group my thoughts? What can I state them ) , W: Write ( compose the chief thought sentences for my chief groups, add inside informations, grounds, illustrations ) , E: Edit ( does it do sense? What inquiries will readers hold? Did I implement my program? ) , R: Revision ( what should I add or cancel? Should I rearrange my thoughts? ) . Research suggests that pupils with disablements go toing colleges are loath to unwrap their disablements and inquire for the adjustments to which they are entitled ( Denhart, 2008 ) . Why do you believe this is the instance? What can be done to assist them get the better of this reluctance? If a pupil is new to an adviser, the designation may be disputing for them. Students reluctance to discourse emotional concerns with advisers and module members may be from a fright of favoritism and stigmatisation, and their fright may be good founded. Their reluctance may reflect anterior experiences with advisers and module members who have been intolerant of pupils with disablements. I feel that learning pupils with disablements self-advocacy accomplishments at an early age and go oning to pattern these accomplishments on a day-to-day footing is the most positive manner to assist with their passage to college. Students who understand their disablement and what they need to be a successful scholar will make far better in college than pupils that do non. Students should hold cognition of their strengths and larning manners, have the ability to explicate their disablement comfortably, and have information about needed adjustments. Students in college demand to presume duty for their learning experience and be able to pass on clearly and assertively with others.

My My Virtual Life Assignment - 10439 Words

MY VIRTUAL LIFE ASSIGNMENT Emily Jensen Community College of Aurora My Virtual Life Assignment For this assignment, I have organized my responses into a report based on the following periods of development: infancy and toddlerhood (birth to 30 months), early childhood (3 to 5 years), middle childhood (6-11 years), and adolescence (12-18 years). The last section of my paper includes my responses to the personal reflection questions. Infancy and Toddlerhood 8 Months 1. How does your baby’s eating, sleeping, and motor development compare to the typical developmental patterns? Describe your child’s behavior in each of these domains and refer to what might be expected at these ages. Support your response with evidence from the text or multimedia resources. Henry did not feed well initially and lost a little weight, but he eventually began to feed appropriately and he gained the weight back. He was hungry more often than most newborns, feeding every couple hours and he would occasionally become fussy and have diarrhea, but he was typically relaxed and content after meals. I chose to breastfed Henry, but also supplement with formula. My partner and I are going to begin introducing him to different baby foods. At first, Henry would sleep for about two hours at a time, which is typical for a newborn. According to the text, most newborns sleep for a few hours at a time, wake up to feed, and then sleep for a few more hours (Arnett, 2012). Although babies areShow MoreRelatedMy Virtual Child Is A Web Based Assignment On Raising A Child Based On Real Life Scenarios917 Words   |  4 Pagesâ€Å"My Virtual Child† was a web based assignment on raising a child based on real life scenarios and answering questions that you are expected to answer as a real parent would. My assignment this time starts with Link being 9 years old. At 9 Link began to consume allot of food. Eating and snacking up to 9 times a day, I knew this was normal for his age. Most boys at 12 grow about 4 inches in height and put on 26 pounds every year once they begin puberty (Rogol, Roemmich, Clark, 2002). We did our bestRead MoreMy Long Term Educational And Professional Goals952 Words   |  4 PagesWhen beginning the psychology major, I was unsure of what my long term educational and professional goals were. Now that I am in my senior year, I am still not positive about my path overall path. However, I do have a plan that I feel will work perfect for me. I am reaching a time in my life where I will be financial stable, be married, have a partner to share responsibilities, and have the knowledge to be the best parent possible. I think it is important for one parent to be home before the childrenRead MoreQuality Management : A Broad Range Co mmunication Competencies Essay1249 Words   |  5 PagesQuality management encompasses a broad range communication competencies. 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