Roderic OConor Essay Example

Roderic OConor Paper Workmanship is the making of wonderful or huge things and all through Ireland in the mid nineteenth century, they were numerous craftsmen that developed and created such craftsmanship. Roderic OConor was a noteworthy, renowned person who developed out of Ireland as the most significant Irish craftsman of the late nineteenth century. OConor was conceived in 1860 at Milton in County Roscommon. He was a hugely skilled character, free scholar and experimentalist that painted with extraordinary range and differentiation. He right off the bat started his work at the Metropolitan School and afterward at the Royal Hibernian Academy (RHA) in Dublin, where he read for one year. In the same way as other of his counterparts as of now, OConor needed to further and expand his perspectives and masterful information and in 1884, he moved from Dublin to Antwerp and afterward to Paris, where he turned into an eleve de M Carolus-Duran. He stayed away forever to Ireland. OConor has been called, differently, a generally secret individual from the Pont-Aven school, an Irish Expressionist, a Fauve, an ace of shading and even an Irish-American as you will later on, get why. We will compose a custom paper test on Roderic OConor explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Roderic OConor explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Roderic OConor explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer OConors sources are dark and his life no doubt is that of a loner. He was an extremely affluent, yet private and individual craftsman who once in a while showed his work or sold any of his canvases. OConor was a specialist and an exceptionally refined man who stayed ready for his entire life to current patterns in workmanship and writing in Ireland and in Europe. With a humble, yet incredible character, OConor was a one of a kind element that strived on overcoming any issues among authenticity and post-impressionism. Living his whole profession in France, OConor spent longer in France than some other Irish painter. He turned out to be totally incorporated with French painters. OConor was related with incredible names in French craftsmanship, including Vincent Van Gogh and Paul Gauguin, which he met in Pont Aven before 1893. This specific period in OConors life is supposed to be the most critical part in his vocation. During the 1890s, the most huge period in OConors life, he started painting scenes and figure pieces, energetic with shading, painted in a strong, impressionistic way. His blends of reds and greens, pinks and lilacs, oranges and maroons and so forth portrayed his artworks. His method gave his work a recognizable stamp during the 1890s, however it was his utilization of hot hues and shading blends that communicates his amazing yet self-questioning personality, and gives his work its conspicuous singularity. Such a work of art, that depicts his character as of now was Field of Corn, Pont Even 1892. This specific artwork shows his expressiveness and how he had a lace impact in his work. The image catches something of the haughty nobility of the crude worker nature inside the Village of Breton in Pont Even. The shifted approaches of nineteenth century specialists to scene painting give understanding into their satisfaction in the characteristic world. While a few specialists in Europe painted to catch natures horde segments in detail, others looked to reproduce its environmental conditions, temporary impressions, or to get a handle on its endless substance. OConor was affected by numerous craftsmen however one specific craftsman he enormously appreciated was Vincent Van Gogh as referenced previously. Van Gogh used to be a pragmatist painter, when upset and even experienced distrustfulness. Van Gogh utilized essential hues and a strategy of runs of shading, which is diverted through his works of art in planning to make twirling designs. When OConor painted Field of Corn, it depicted a warm, sensitive case of his utilization of equal incubated brushstrokes, burdened with solid and unadulterated hues, work Van Gogh was yearned for. OConors energy and force to be a fine craftsman shone through. He painted rapidly and freely, playing with lights and hues to make a picture. He knew about shading hypothesis and impressionism, as he permits hues to respond at the same time in the event that they are correlative to one another. He gives us a sentiment of scene in this piece without attempting to be photographic, yet we can censure him, in that he acquired information from different pragmatists and that the work of art was depicted as conventional and not sober minded. OConor investigated a method of drawing through Armand Seguin, utilizing comparative cadenced lines to those of his striped artistic creations. In making these etchings, OConor worked immediately, utilizing solid directional lines to catch the ferocity of the Brittany scene and make a feeling of packed vitality. As expressed previously, his work is firmly connected to European patterns and that of Van Gogh and even Gauguin, as the impressionist information is underscored through the hues and light he utilizes and the post-impressionist impact is seen through playing with lines and profundity, yet OConor is still accepted to stay a person. Gauguin was said to have asked OConor to leave Paris with him and set out for the South Seas however he declined on the grounds that OConor had found, in the wild and confined scene of Brittany, a thoroughly engrossing subject for his specialty. For a mind-blowing remainder, OConor kept on living in Brittany, Paris where he became hopelessly enamored and later wedded a youthful French lady. As of now, OConors artistic creations were generally customary and clearly reasonable, drawing associations among authenticity and impressionism, some indicating the impacts of Gauguin and later, some envisioning occupancies, for example, Fauvism and expressionism, which a short time later became developments or styles. As indicated by Arnold, Bruce A Concise History of workmanship (1968) London, Thames and Hudson (p.) OConor was said to have experienced 3 not exceptionally unmistakable periods throughout his life. From 1889-1900, OConors work was unequivocally affected by Vincent Van Gogh as referenced previously. His photos used a stripy procedure, overwhelming artistic creation, with generally curbed hues. In 1894, in the wake of shaping a cozy relationship with Gauguin in Pont Even, OConors method changes. Rather than utilizing thick paint (Impasto), which was available in his striped scenes for example Field of Corn 1892, and affected numerous different specialists, OConor utilized changes in his brush marks, which turned out to be progressively liquid and lengthened, utilizing the paint all the more carefully and daintily, painting wet on wet, actualizing all the more blending and mixing of shading on the canvas. This underlining a sentiment of detachment and lack of interest in making genuine space and profundity in the work. It has become evident how patterns, advancement and developments of various styles of workmanship in Europe in the nineteenth century have impacted OConor, conceivably on the grounds that he went gaga for the propensity of various development styles and methods that France brought to the table him. From 1900-1910, it was a significant part in the craftsmen life. His hues got rich, solid and flawlessly adjusted and an exceptionally unmistakable palette rises in his canvases. After 1910, his work turns out to be considerably more assorted, his style goes all the more broadly, yet at this specific period, there was a persuaded misfortune regarding power. This image of a youthful Breton Girl in 1906 by OConor was a somewhat tired and depleted piece, communicating the young ladies intense gaze and gruff highlights. Her posture is vacuous and empty and shes looks dubiously with her head somewhat inclined aside and raised. OConor utilizes reciprocal shades of reds and greens and reflects light and shadow in the young ladies jaw and neck with his utilization of long stripes running down the young ladies face, along these lines uplifting the feeling of the piece. In the 19 century, OConor became sought to drawing despite everything lives instead of painting scenes. His strategies turned out to be free and uninterested in subtleties. Such a model was Girl perusing 1910. (To one side) This work of art, in an uproar of shading depicts a young lady submerged in a book, absolutely unmindful of her environmental factors. Some reprimand OConor here and contended that it was anything but a representation on account of his approximately shaped procedure and absence of intrigue. In 1915, naked artistic creation additionally turned into an interest of OConor and his work and method of painting again changed. In the late nineteenth century, the bare human figure stayed a well known subject for painters and stone workers across Europe, who utilized it to communicate delight in both the physical idea of the body and its more profound essentialness in passing on otherworldly significance. Leaning back Nude on a pursuit longe 1915. (To one side) was a painting by OConor that gives watchers an alternate point of view of OConors character. He utilized constrained palette and there was solid underscores on his differentiation among light and shade. In 1920, OConor painted The Bathers. This specific piece shows the solid utilization of shading. The unadulterated shade of yellows on the two riverbanks is coming to past impressionism and post-impressionism, towards fauvism, this being a name for craftsmen who were exclusively intrigued by hues and not lines and exactness. Already, OConors hues were consistently at the administration of his topic though in fauvism, shading was utilized as an end in itself. OConor, alongside other Irish craftsmen, for example, Walter Osborne, Sir John Lavery and Nathaniel Hone, ruled and developed as incredible specialists between the time of 1850-1916, otherwise called the discretionary date yet OConor in examination stands apart just like the most exploratory and provisional as he reinforced a closer, extreme relationship to changes in European masterful patterns. For a long time now, specialists have looked to England and other European nations to proceed with their preparation and occupation. For OConor, this was the start of another life, another perspective and a positive method of actualizing changes figured out how to make immaculate move

5 Ways to Trump Your Career

5 Ways to Trump Your Career Love him or detest him, Donald Trump isn't leaving at any point in the near future. While there are a lot of â€Å"what NOT to do† tips we can take from his long and dubious profession, there’s no questioning the way that his billions in the bank originated from some place. What's more, in spite of the fact that Trump is a really exceptional marvel (regardless of what you do to your hair to attempt to imitate his mark ‘do), there are unquestionably a few takeaways that we can apply to our own vocations. 1. Get investors.Trump acquired cash from the family land business, and utilized this to begin with his own venture vocation. Presently, a large portion of us don’t have tycoon guardians (at any rate not before this week’s Powerball drawing), so we’re not working with that sort of startup capital. In any case, nowadays we have a huge amount of extraordinary publicly supporting apparatuses, on the off chance that you have an independent company or a thought that you need to enliven. Locales like gofundme.com offer you the chance to bring financial specialists into your expert life.2. Don’t give up.Some decisions will just not work out, regardless of whether it’s an occupation you detest or your Atlantic City club going gut up. Trump’s proficient elements have experienced various liquidation procedures throughout the years, yet here he despite everything is. The most significant plan to take from this is there’s consistently another chance. Gain from your misfortunes and dissatisfactions, and be prepared to desert them and attempt again some place else.3. Acknowledge everything comes down to the arrangements you make.Trump is equal with the expression â€Å"the specialty of the deal.† It’s far from being obviously true whether political arrangements are actually equivalent to business bargains, however a way of thinking that Trump plainly acknowledges is one that expresses that you will never excel on the off chance that you don’t haggle for yourself. That can apply to pay arrangements, working with your chief, or in any event, overseeing associations with your partners. Continuously pay special mind to your own best interests.4. Attempt new things.How numerous very rich person agents would you be able to recall facilitating Saturday Night Live? At the point when I was a child, Donald Trump was THE go-to agent. In later years, he began to stretch out additional into media outlets not the most instinctive way for somebody with a Wharton business degree. Furthermore, after that ran its course (with unlimited periods of Apprentices and Celebrity Apprentices going around New York attempting to arrange soda pop dispatch gatherings to curry favor with The Donald), he took another odd transform this time into legislative issues. Rethinking yourself is important to avoid proficient ruts.5. Find gifted individuals around you.The entire reason of The Apprentice w as taking a fruitful individual (Trump) and finding new and new ability to bring into his expert circle. It’s an equation that has worked in various businesses (each Gordon Ramsay cooking show appears to highlight a culinary specialist transport in one of his cafés as a prize), and can work in reality also. Nobody, not Trump, can deal with a realm alone. The key is to discover individuals around you who bring information and aptitudes that you probably won't have, to ensure you’re playing out your best. On the off chance that you’re an administrator, that may mean recruiting assorted ability. In the event that you’re not a supervisor, that may mean holding with a wide range of collaborators, or finding a differing scope of individuals to add to your network.If you like what The Donald needs to state, you are likely previously paging through your duplicate of The Art of the Deal for the third or fourth time. In any case, regardless of whether you can†™t envision yourself ever deciding in favor of him on Election Day, it’s not the most exceedingly awful thing to remain open to the possibility that there are things he can show us our own professions.

Book Riots Deals of the Day for August 22nd, 2019

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F. Scott Fitzgerald s The Great Gatsby - 1740 Words

The American Dream in The Great Gatsby Ever since the formation of America, cultural values and ideals have been strongly centered on the belief that any man, no matter his initial station in life, can achieve greatness and prosperity, should he be willing to work hard and have initiative. Americans had trust in the idea that they would find a certain level of success, as long as the aforementioned traits were put into practice; no prerequisites were required to obtain these goals, and all people had a chance to better their situation. However, this long held belief was put into question in the aftermath of the First World War; millions of soldiers and civilians were killed, advanced methods of warfare destroyed homes and cities, and the†¦show more content†¦Values such as hard work and ambition became twisted into something entirely different and negative. A display of materialism is seen in the decadence of both Old Egg and West Egg; examples such as the Buchanans’ Colonial style mansion, Gatsby’s luxury sports car, and Gatsby’s mansion. Also seen are poor moral values to achieve goals, such as Gatsby’s being part of a criminal enterprise to attain wealth or Jordan Baker cheating in a golf tournament to further her career. All actions are done to achieve their version of the American Dream, but the method taken contradicts traditional morals and values associated with the American Dream, such as hard, honest work. In addition, the American Dream is shown to be largely unattainable for most. Almost all characters’ attempts to find happiness end in failure. Wilson toils in his garage to have a comfortable life with his wife, but she has an affair with another man, and dies in a hit and run. Gatsby goes through the archetypical rags to riches experience in an effort to reconnect with Daisy, but loses her and dies along with his dream. No matter what lengths characters go to, their dreams are just out of reach. At the e nd of the novel, the narrator, Nick Carraway, reflects on this dying dream, saying â€Å"†¦his dream must have seemed so close that he could hardly fail to grasp it. He did not know that it was already behind him, somewhere back in that vast obscurity beyond the city, where the dark fields of the republic rolled

Sexual Abuse and Eating Disorders Essay - 3212 Words

Sexual Abuse and Eating Disorders The possible relationship between sexual abuse and the development of an eating disorder has gained attention over the last few years. Researchers have attempted to clarify this potential link using a variety of population samples and research methodologies. As will be shown, the results of these investigations are rather diverse and sometimes inconclusive. In the following review of the literature, the complex relationship between sexual abuse and eating disorders will be examined while also discussing the methodological limitations of the various designs. Anorexic Samples Steiger and Zanko (1990) compared rates of incestuous abuses (sexual contacts with family members) and extrafamilial abuses†¦show more content†¦To compare rates of sexual traumata among eating disordered women to those among women with other psychiatric disturbances (eating disorders excluded), a group of 21 women in hospital inpatient or outpatient treatments was formed, all within the age range of the eating disordered subjects who were not actively psychotic or heavily medicated. A normal control group contained 24 women consisting of hospital staff, parents, friends, and students comparable in age to the eating disordered subjects. The Defense Style Questionnaire (DSQ, Bond, Gardner, Christian, Sigal, 1983; Bond Vaillant, 1986) was used to assess defense styles. In order to study sexual traumata, the authors used a self-report questionnaire on which subjects indicated the following about sexual traumata during their childhood and adolescence: (1) the perpetrator; (2) the victim; (3) the nature of the abuse; (4) the frequency of the abuse; and (5) their age when the abuse occurred. Also, to determine the presence of eating disorders among the control subjects, the authors chose to use the Eating Attitudes Test (Garner Garfinkel, 1979). The authors noted that 30% of the eating disordered women reported sexual traumata; however, such traumata was prevalent among bulimics (particularly those with no anorexic history), but was rare among anorexic restricters. Furthermore, subjects showing mixed anorexic and bulimic symptoms, showed prevalence of sexualShow MoreRelatedEssay on Childhood Sexual Abuse and Eating Disorders1579 Words   |  7 PagesChildhood Sexual Abuse and Eating Disorders Recently, a great amount of psychological literature has focused on finding biological and genetic causes of mental illnesses and disorders, including eating disorders. However, according to recent twin studies, the heritability component of eating disorders may only account for 0% to 70% of the variance (Fairburn, Cowen, Harrison, 1999). The leaves an ample amount of room for speculation of possible environmental risk factors for eating disordersRead More Childhood Sexual Abuse Impacting the Etiology of Eating Disorders1990 Words   |  8 PagesChildhood Sexual Abuse Impacting the Etiology of Eating Disorders Todays literature estimates that as many as 1 in 3 females and 1 in 7 boys have been the victim of sexual abuse. There are about 2,000 to 3,000 new cases of incest each year in each major city in the United States. It is reported by the National Committee to Prevent Child Abuse that in 1993, 2.9 million children were reported to protective services because they were being abused, neglected, or both (Schwartz). 16%Read MoreRelationship Between Childhood Sexual Abuse And Eating Disorder Symptoms1635 Words   |  7 PagesChildhood Sexual Abuse and Eating Disorder Symptoms Mallory Holt PSYC 401 Introduction Some studies have shown a correlation between physical, sexual and/or emotional abuse and eating disorders, but there appears to be no casual link. (Tripp, 2001). Between 30 to 50% of adult women report an unwanted sexual experience in either childhood or adulthood. This paper explores the connection between sexual abuse, specificity during childhood, and eating disorders. Eating disorders include anorexiaRead MoreThe Effects Of Eating Disorders On Health872 Words   |  4 Pagesfactors through exercise and healthy eating as well as regular health screenings. However, there is another facet of human health that is less easily identified: mental health. Mental health impacts everyone in varying ways and in varying degrees. Sometimes the symptoms are easily identified, such as with schizophrenia disorders, but other times, the symptoms are hidden and the sufferers remain in silence until the situation becomes dire. In the case of an eating disorder, the disease is not usually madeRead MoreChild Sexual Abuse Within The United States1417 Words   |  6 PagesChild Sexual Abuse: It’s Prevalence and Severity in The United States Today, Americans fail to realize the prevalence and severity of child sexual abuse within the United States. 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Anorexia nervosa is when someone see’s themselves as an overweight person, so they watch what they eat since, they have a fear of becoming overweightRead MoreEating Disorders And Anorexia Nervosa974 Words   |  4 PagesEating disorders, are a sickness that can come from psychological issues and it can disrupt the everyday diet. â€Å"A person with an eating disorder may have started out just eating smaller or larger amounts of food, but at some point, the urge to eat less or more spiraled out of control† (â€Å"Eating Disorder,† n.d.). The common eating disorders are anorexia nervosa and bulimia nervosa. Anorexia nervosa is when someone see’s themselves as an overweight person, so they watch what they eat since, they haveRead MoreSex, Drugs, And Pressure1065 Words   |  5 Pageslinked together somehow. Drugs and alcohol can lead to sex and the other way around. Sex and pressure are very connected. 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The Secret Circle The Hunt Chapter 11 Free Essays

Normally Cassie would have called Adam before showing up at his house first thing in the morning, but she was too anxious to bother with that today. Adam answered his door wearing only striped pajama bottoms. He was surprised to see her, but he appeared pleased as he crossed his arms over his chest in embarrassment and invited her in. We will write a custom essay sample on The Secret Circle: The Hunt Chapter 11 or any similar topic only for you Order Now Adam pulled out a kitchen chair for her. There was a half-eaten bowl of cereal on the table – she’d obviously caught him in the middle of breakfast. â€Å"I hope you don’t mind me barging in on you like this,† Cassie said. â€Å"I wanted to say that I’m sorry about my behavior last night.† Adam’s posture softened at her apology. â€Å"It’s okay. We’re all under a lot of stress, and emotions are running high.† â€Å"It’s still no excuse for what I said about Scarlett.† Adam turned away and Cassie felt vaguely uncomfortable. She couldn’t tell what he was thinking. â€Å"I brought you something.† Cassie reached into her bag to pull out the pages she had transcribed. â€Å"I copied the first two pages of my father’s book for you.† Adam took the papers and set them down flat on the kitchen table. â€Å"You copied these exactly?† He quietly inspected each line, taking long enough that Cassie began to worry, but before he could say anything negative, she reached out to run her fingers through his unkempt hair. â€Å"You know I can’t do this research without you,† she said. â€Å"That’s why I want you to have your own copy.† Adam warmed to her touch. â€Å"Thank you for trusting me,† he said. She wished she could be totally honest with him and tell him the book no longer burned her hands, but Adam wouldn’t view her ability to handle the book as a necessary evil like she did. He would be too concerned for her safety. Cassie was confident that if dark magic was allowing her to read the book, then she must be stronger now, strong enough to control it. Adam was silent for a moment, and then he gave Cassie’s arm a light stroke. It was a small gesture, but it brought a murmur of release to her lips. â€Å"Just to be extra cautious,† he said, â€Å"I want you to leave the book alone until I can get to work translating these pages. Can you do that?† â€Å"Of course,† Cassie replied, hoping more than anything that she could. The smell of garlic filled Cassie’s nose when she arrived home for dinner. Her mom was in the kitchen stirring a pot with a wooden spoon. â€Å"Let me guess,† Cassie said as she hung up her jacket. â€Å"Italian?† â€Å"Spaghetti and meatballs,† her mother said, from over the stove. Cassie noticed a new energy in her mother’s voice and a freshness to her face. Maybe it was having three more kids to keep an eye on that had given her a renewed sense of purpose. Not that Faye, Laurel, and Nick weren’t a handful, but it was clear her mother enjoyed having them around the house and playing a role in protecting them from the hunters, and she was flattered they hung around the secret room even more than they had to. Cassie gave her mother a kiss on the cheek. â€Å"What was that for?† â€Å"Can’t I kiss my own mom without having a reason?† Cassie said. â€Å"Of course you can. You just never do.† Her mother grinned and handed Cassie an onion and a knife. â€Å"But since you love me so much tonight, you can be my sous-chef.† Cassie put on an apron and began chopping while her mother asked her questions about what was going on with her friends and at school. For a moment, Cassie feared her mother’s interrogation was trying to get her to admit she’d taken Black John’s book from the secret room, but as their small talk progressed, she realized her mother had no idea the book was missing. Cassie told her about what had happened at the dance and about the protection spell being broken. She told her about Diana agreeing to spend more time with Max in spite of the risk it posed. And then she thought about Adam. So much was happening with him, Cassie hardly knew where to begin. â€Å"Scarlett is getting closer,† Cassie said. â€Å"And I’m a little worried she could be after more in my life than just my Circle, if you catch my drift.† â€Å"You don’t mean Adam, do you?† Cassie nodded and her mother shook her head sympathetically. â€Å"Cassie, I’m sorry. I’ve been through that and I know how it can turn your whole world upside down.† This was the first time Cassie’s mom had ever alluded to what had happened with Black John and Scarlett’s mother. Cassie made no reaction, hoping her mother would say more. â€Å"And when it’s not a Circle member,† her mother continued, â€Å"but someone close enough to the Circle, that’s even worse. Outsiders are always the most difficult to deal with.† Cassie wiped a few onion tears from her eyes with her forearm. Did that mean Scarlett’s mother hadn’t been a Circle member? Cassie had always assumed she was. â€Å"The tensions that kind of thing can cause within a Circle can be brutal,† her mother said. â€Å"No matter how strong that Circle is. Our Circle was strong, but it still tore us all apart.† Then she put down her wooden spoon and her face became tender. â€Å"I’m sorry,† she said. â€Å"Pay no attention to me when I carry on like that. It’s just that sometimes old hurts are hard to shake.† â€Å"It’s okay,† Cassie said. â€Å"It’s good for me to hear it. I can handle it.† â€Å"I know you can, honey. But that doesn’t mean you should have to deal with my jaded past. My experiences aren’t yours, and they don’t have to be.† Her mother rested her hands on Cassie’s shoulders. â€Å"Adam is a good boy,† she said. â€Å"He’s worth fighting for.† â€Å"But what if I lose?† Cassie asked. Her mother looked at her lovingly. â€Å"All that’s in your power is to try. The outcome will be what it’ll be. But ultimately, Cassie, the people who are meant to be together will end up together.† In spite of all the heartbreak her mother had endured, Cassie could see she truly believed those words. But her mother had ended up alone after all. And Scarlett’s mother had ended up dead. Cassie wasn’t sure if her mother’s indestructible faith inspired her or filled her with sadness. â€Å"So don’t you worry,† her mother said. â€Å"You just focus on figuring out what to do with your father’s book – figure out how to break that spell so you can open it safely, without getting burned. The rest will all fall into place.† Cassie felt a twinge of guilt for not telling her mother that she’d already been studying the book. But she couldn’t bring herself to confess. There still had to be some secrets, even between them. Her mom was right about one thing, though: The book was the only thing capable of getting Cassie out of this mess. How to cite The Secret Circle: The Hunt Chapter 11, Essay examples

Audit Procedures and Factors Samples †MyAssignmenthelp.com

Question: Discuss about the Audit Procedures and Factors. Answer: Impact on audit procedure There are various factors which can affect the audit procedure conducted by auditors of a company. In this part of the report, we will discuss three of these factors that are a Risk assessment, Audit procedures and Audit evidence. Risk assessment For preparing an efficient audit plan auditor should risk assessment procedure. Risk assessment procedure can be defined as a process of identification of areas of business which are more likely to have material misstatement as compared to other areas. During the effective audit, process auditor should ensure that more importance is given to these areas. If there is ineffective risk assessment procedure then there is a chance that auditor may ignore such areas while preparing samples for examination of books and accounts (Arens et.al, 2012). These areas should be included in samples so that sample represents the whole population. Audit procedure Auditor procedure adopted by an auditor during an audit is dependent upon the quality of financial statement and books of accounts presented by the client. Auditor prepares audit procedure to test the quality of financial statement so that he can obtain sufficient audit evidence. If proper audit procedures are not implemented by auditor then there is a high chance of the wrong opinion on such financial statements. For this purpose, the auditor should take written representation from the management that all the transactions are being recorded in books of accounts. Audit evidence Audit evidence can be defined as the information and facts collected by an auditor of a company to review companies internal control, books of accounts and financial statements. Main objective collection of audit evidence is to determine whether the financial statements and books of accounts are in line with applicable regulations and generally accepted accounting standards (Arens et.al, 2012). If sufficient audit evidence is not collected then there is the risk that audit opinion doesnt reflect the true position of the company. Audit approaches Following are the four essential audit approaches- Substantive procedure audit approach In this audit approach, the main focus of the audit is on transactions of the company instead of internal control implemented on such statements. This approach is very useful when there is no internal control or the internal control is very weak. The sample size taken in such approach is very high as there is a risk of detection risk in such cases. Balance sheet approach In this approach main focus of the audit is on high-value items of the balance sheet of a company. Auditor works on an assumption that if values in the balance sheet are correct than the related transactions will also be correct. System based approach This approach is just opposite of substantive procedure audit approach. In this approach, the auditor decides audit sample on the basis of risk assessed on examination of internal controls implemented by the company. To ensure that internal controls are sufficient, auditor needs to conduct regressive testing and validation Risk-based approach This is the most commonly used audit approach in which auditor tries to reduce the work to be done in audit through identification of high-risk areas of the business organisation. Details examination is conducted for such areas and other areas are examined leniently (Johnstone et.al, 2013). References Arens, A.A., Elder, R.J. and Mark, B., 2012.Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013.Auditing: a risk-based approach to conducting a quality audit. Cengage Learning.