Net Neutrality Regulations In US - Free Essay Example

Sample details Pages: 2 Words: 577 Downloads: 5 Date added: 2019/04/11 Category Society Essay Level High school Topics: Net Neutrality Essay Did you like this example? Net neutrality is the principle that Internet service providers treat all data on the Internet equally, and not discriminate or charge differently by user, content, website, platform, application, type of attached equipment, or method of communication [1]. The rules, enacted by the administration of President Barack Obama in 2015, prohibited internet providers from charging more for certain content or from giving preferential treatment to certain websites. The original rules laid out a regulatory plan that addressed a rapidly changing internet. Under those regulations, broadband service was considered a utility under Title II of the Communications Act, giving the Federal Communications Commission (FCC) broad power over internet providers. The rules prohibited the following practices [3]: Don’t waste time! Our writers will create an original "Net Neutrality Regulations In US" essay for you Create order Blocking: Internet service providers could not discriminate against any lawful content by blocking websites or apps. Throttling: Service providers could not slow the transmission of data because of the nature of the content, as long as it was legal. Paid Prioritization: Service providers could not create an internet fast lane for companies and consumers who paid premiums, and a slow lane for those who didnt. Net neutrality in the United States has been a point of conflict between network users and service providers since the 1990s. Ajit Pai, the FCCs chairman, has long opposed the regulations, saying they impede innovation [2]. Mr. Pai argued that the repeal was good for consumers because it restored the Federal Trade Commissions authority over internet service providers. On the other hand, the advocates of net neutrality argue that keeping the internet an open playing field is crucial for innovation. If broadband providers pick favorites online, new companies and technologies might never have the chance to grow. For example, had internet providers blocked or severely limited video streaming in the mid-2000s, we might not have Netflix or YouTube today [4]. Other advocates highlight the importance of net neutrality to free expression: a handful of large telecommunications companies dominate the broadband market, which puts an enormous amount of power into their hands to suppress particula r views or limit online speech to those who can pay the most. On 14 December 2017, the FCC voted to repeal these net neutrality regulations. On June 11, 2018 the landmark U.S. net neutrality rules expired and new regulations gave broad power to service providers regarding how consumers can access the internet. In short: the FCC would allow network owners (Verizon, Comcast, etc.) to create Internet fast lanes for companies (Disney, The Atlantic) that pay them more. After the commission voted to repeal the rules in December, it faced a public outcry, legal challenges from state attorneys general and public interest groups, and a push by Democratic lawmakers to overturn the decision. The opponents argued that the repeal would open the door for service providers to censor content online or charge additional fees for better service, something that could hurt small companies, and several states have taken steps to impose the rules on a local level. Many consumer advocates argued that once the rules were scrapped, broadband providers would begin selling the internet in bundles, not unlike cable television packages. For instance, if a user wants access to Facebook and Twitter, under a bundling system, getting on those sites could require paying for a premium social media package. Another major concern is that consumers could suffer from pay-to-play deals [5]. Without rules prohibiting paid prioritization, a fast lane could be occupied by big internet and media companies, as well as affluent households, while everyone else would be left in the slow lane.

Essay on Media Monopolies are Not a Threat to Democracy

The Idea which became the United States of America was invented in 1776. A country founded on Democracy, where a government chosen by the people, would be led and protected by the very persons they would elect to carry out this important job. Long before this was established, the explorers and settlers left their homelands in Europe and Asia seeking profit and fortunes in a brave new world. They were entrepreneurs and were business oriented as well as trade driven. The concept of â€Å"Supply and Demand† was mostly governed by whomever had the needed or wanted product, and at a competitive, but reasonable value of the trade or price. Free Trade contracts and laws that protect consumer’s financial and political interests has always†¦show more content†¦Thus requiring laws, to protect consumers from media companies restricting or controlling information, via monopolizing the industry, which would surely threaten democracy. More interested in the opinion that the large printed headlines about world events, would produce via his newspaper empire, William Randolph Hearst, printed only what he saw fit to print, with little regard for the impact that it had on the democratic society. At the pinnacle of his career, he owned twenty-six newspaper companies in eighteen cities across America, as well as leading magazines, radio and television stations and an international news agency. Hearst was a major force in the world of media where he controlled his empire and the information they supplied all according to his specific influence. In an excerpt taken from a book entitled: The Chief: The Life of Randolph Hearst, written by George Evans, it is stated that he was a task master and a bully and he controlled the flow of information as a dictator, â€Å"You will please conduct the paper and all its editorial departments in accordance with the instructions you receive from me.† He told one of his editors.† (372) Having such a rigid contro l over the flow of such influential information is what our laws from the antitrust acts, like the Sherman Act of 1890, protect the freedom of speech and the consumer simultaneouslyShow MoreRelatedRegulating The Digital Communication Nationally1218 Words   |  5 Pagesof women, indigenous people and cultural diversity. This forms under the basis of which the media should not promote prejudice and intolerance of these issues. Ultimately, the regulation aims to terminate potentially harmful images from the media, protect adults from spontaneous material that is likely offensive against social values. Minimal requirements are necessary for Australian content on digital media outlets such as television or radio, so as to prohibit overseas content bypassing nationalRead More Democracy and Capitalism Essay1719 Words   |  7 PagesDemocracy and Capitalism Those who live in America enjoy freedom because America is a democratic nation in which the people hold the power. Is this statement truly a reality? One must consider the fact the United States is also a capitalist society and this has changed the face of democracy. Can we honestly say that the citizens of the United States hold the power when we consider the actual state of the political system? Upon closer examination, it appears that the majority of decisionsRead MoreFreedom For The Organization Freedom House1466 Words   |  6 Pagesgovernment focuses more on the people as it is the people who have the power to change the government. Even though democracies can have corruption and limitations, they will still have more liberties than authoritarian states. This is evident in comparisons of South Korea and China. Using the 2014 data from FreedomHouse.org, China’s authoritarian regime can be compared to South Korea’s democracy, but despite there are a few li mitations to South Korean liberties, there is still an exponentially greater trendRead MoreHow The Media Is The Issue Of The 21st Century1137 Words   |  5 Pagesdangers of media ownership concentrated in only a few mega-corporations. Refer to specific readings/viewings to back up your thoughts. b) According to Robert McChesney (Corporate Media the Threat to Democracy), and the movie Free Speech for Sale, why is such a concentration of corporate ownership a threat to democracy? (Hint: begin by defining democracy.) c) Include in your discussion both what the function of the media should be in a democracy, and what the function of the media is in dangerRead MoreThe Benefits and Problems of Democracy1750 Words   |  7 PagesThe benefits and Problems with Democracy In the famous words of Sir Winston Churchill, â€Å"No one pretends that democracy is perfect or all-wise. Indeed, it has been said that democracy is the worst form of government except all those other forms that have been tried from time to time.† As a staunch supporter of democracy, Churchill is admitting that although there may be a variety of flaws in a democratic government, it is still a far more suitable choice of governing as opposed to alternate formsRead MoreEssay Assignment 1 COM37023974 Words   |  16 PagesCOM3702 : Media studies: policy, management and media representation : 02 : 01 : 886406 1 Assignment 1: COM3702 Name: Student no : Unique no: 886406 Mr K Ndlovu 47004290 TABLE OF CONTENTS PAGE 1 MEDIA POLICY AND REGULATIONS 1.1 Paradigms of communications policy 1.1.1 1.1.2 1.1.3 Emerging communications industry policy Public service media policy New media policy 1.2 Freedom of the media 1.2.1 1.2.2 1.2.3 The need for freedom of expression Threats to it If , how and why such threats can orRead MoreWhat are the main differences between authoritarian and democratic regimes?1673 Words   |  7 Pagesrule in their own interest over the mass. Rulers do not face the threat of exit or questioning and thus are not accountable to anyone. Organisations that are critical of the regime and attempt to discuss potential alternatives are either banned or severely punished. Freedom of speech and the existence of unbiased media are inconceivable. Inflow of information is either manipulated or not allowed as it may develop a possible threat to the regime. Some examples of states with these characteristicsRead MoreThe Freedom Of Expression And Information Is Essential For The Promotion And Preservation Of Democracy1652 Words   |  7 Pagesthen when a democracy can be formed. However, many countries around the world seek to function as democracies but fail to do so because their governments deny their citizens the freedom to have a voice. Therefore, it is dictatorships and struggling democracies, such as the one present in Eretria, that demonstrate how the right to freedom of expression and information is essential for the promotion and preservation of democracy. Eretria’s government uses a combination of media monopoly, restrictionRead MoreArticle Report On Fake News1719 Words   |  7 Pageshad taken place at the University of Virginia (UVA). It was entirely false and was retracted in whole by Rolling Stone. Under the law, the freedoms of individuals and the media are well protected. Specifically, the First Amendment was designed with the thought that no one should be vested with the singular duty of curtailing media and individual freedoms. At the same time, it is frivolous to presuppose that this constitutional protection is a blank check (Volokh, 2008). Indeed, the letter and spiritRead MoreEgypt : A Modern Day Country1602 Words   |  7 Pagesproliferate beginning since primitive times. While Egypt’s civilization rulers, religion, and borders has changed many times over the years, Egypt can still be considered a modern day country. Egypt throughout history has experienced failed attempts at democracy through a series of elections and throughout these failed attempts the military has stepped in on multiple occasions to take a more active role in political endeavors. There are extremely important dates to take note of as Egypt is further discussed

Computer Crime (815 words) Essay Example For Students

Computer Crime (815 words) Essay Computer CrimeSforza-1John SforzaMiss. HillemanEnglish 10RDecember 7, 1999Computer CrimeComputer crime is defined as a criminal act that has been committed With a computer as the principle tool(Judson, 30). These computer criminals are people with advanced knowledge of operating systems, phone systems, and other computer related devices. Some computer criminals break into other people’s computers, and steal data, these criminals are known as hackers. Yet others might make a phone call without even paying for it, or receive phone services that they did not pay for, these people are known as phreakers. And yet there are other computer criminals that illegally copy software, these criminals are known as Software Pirates. Although authorities try to combat the doings of these criminals, Computer Crime is still a huge market for criminals of all kinds. The first part of this paper is going to be dedicated to hackers. Hackers are the robbers of cyberspace. They are able to gain access to Sforza-II peoples computers using special tools, methods and programs. Some of these are backdoors, viruses, and port scanners. The most popular form of virus, is known as the Trojan horse, named after the Greek Trojan Horse. This virus is implanted in a computer, then it lets someone from another computer have access to all the computers information, including passwords and any other personal data that might be present. Hackers do not just invade personal computers, they also invade corporate and government computers. The Pentagon has recently come under a fire from hackers. After these hackers penetrate the Pentagons defenses, they begin to raid unclassified documents. Some of these hackers have stolen data pertaining to the Energy Department Nuclear Weapons and Research Facility. They have also gathered information that was used by the National Aeronautics and Space Administration. Although the FBI has used all resources available to them, they still have been unable to identify these hackers. The only thing that they know is these hackers are based in a place 20 miles outside of Moscow. Since these attacks happen during the day, 5am-8pm Moscow time, the FBI believes these individuals are working out of an office. Many believe that these hackers are working for the Russian Government, and are using espionage to gain access to sensitive information.Sforza-IIIAlthough these hackers motives were to sabotage and destroy, not all hackers are like this. Most are just after information, they might make a mistake now and then but most do not cause damage. Enclosed in this paper is Mentors Last Words. Something that Mentor wrote because he felt people should hear it. He was tired of people mislabeling and mis-judging his kind. He wanted to show the world that the newspapers, magazines, and radio stations were not right. Hacker was a term originally given to those who went in search of knowledge inside other peoples computers. They did not cause any damage, they just wished to learn more.( A Phreaker is a person that has extensive knowledge of the phone system. These people spend hours reading text documents and browsing around phone company’s computers. Most phreakers will say that what they do is for the pursuit of knowledge, which is true, but there are always those people that take advantage of things. Some things that phreakers can do are, make free calls from payphones, enable call waiting, caller id, call conferencing, and receive no phone bills. They also know how to make phone calls using other peoples telephone lines, charging them instead of themselves. Sforza-IVThe last group of computer criminals, and probably the easiest to identify are the Software Pirates. These are the people that make copies of software, and either register the program illegally, or sell the software to another party. Any pirated software is known as warez. Warez is divided into sub categories, these are the following; Applications of any sort are known as Appz, Computer games are changed into image files known as ISOs, and full-length movies are known as VCDs. .u4a1d119d961adebc3132b79999d8dbca , .u4a1d119d961adebc3132b79999d8dbca .postImageUrl , .u4a1d119d961adebc3132b79999d8dbca .centered-text-area { min-height: 80px; position: relative; } .u4a1d119d961adebc3132b79999d8dbca , .u4a1d119d961adebc3132b79999d8dbca:hover , .u4a1d119d961adebc3132b79999d8dbca:visited , .u4a1d119d961adebc3132b79999d8dbca:active { border:0!important; } .u4a1d119d961adebc3132b79999d8dbca .clearfix:after { content: ""; display: table; clear: both; } .u4a1d119d961adebc3132b79999d8dbca { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4a1d119d961adebc3132b79999d8dbca:active , .u4a1d119d961adebc3132b79999d8dbca:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4a1d119d961adebc3132b79999d8dbca .centered-text-area { width: 100%; position: relative ; } .u4a1d119d961adebc3132b79999d8dbca .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4a1d119d961adebc3132b79999d8dbca .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4a1d119d961adebc3132b79999d8dbca .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4a1d119d961adebc3132b79999d8dbca:hover .ctaButton { background-color: #34495E!important; } .u4a1d119d961adebc3132b79999d8dbca .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4a1d119d961adebc3132b79999d8dbca .u4a1d119d961adebc3132b79999d8dbca-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4a1d119d961adebc3132b79999d8dbca:after { content: ""; display: block; clear: both; } READ: Choosing Between Attending A Technical College Or A University After Graduation Essay Software pirates usually have a high-speed connection, such as T1, T3, Cable Modem, DSL, ADSL, HDSL, or VDSL. Almost all software pirates have CD recordable drives, to make copies of their material. Many attempts have been made to stop software piracy, the most popular is a registration key. A registration key is the code you are given when you purchase or legally register a piece of software. The only problem is, these Software Pirates have learned how to bypass the registration key. Another attempt was made by Microsoft to make it harder to copy the cds, but that also failed. Although authorities try to combat the doings of these criminals, Computer Crime is still a huge market for criminals of all kinds. Although authorities try to combat the doings of these criminals, Computer Crime is still a huge market for criminals of all kinds. Computers Essays

Application of Auditing Theory and Practice †MyAssignmenthelp.com

Question: Discuss about the Application of Auditing Theory and Practice. Answer: Introduction: Auditing is part of organizational management, it is explained as the process of examining the financial reports of a business enterprise as presented in the business annual reports, an independent person or an organization performs the audit process. The progression and development of organizational performance is accomplished by conducting audit and understanding the auditing theory and related practices(Arens, et al., 2012). Auditing is also outlined as the systemic and unbiased examination of organizations books of accounts, statutory information, documents and vouchers of an organization to visualize how some distance the economic statements further to non-economic disclosures present genuine and fair view of the business enterprise(Eilifsen, et al., 2013). Auditing and compliance practices try ensure that the organizational financial books are effectively maintained as required by the international auditing standard board, and if they are maintained under the regulation provide d by the existing laws. Auditing independence is outlined as the independence of the external and internal auditor from other parties and individuals who may have economic and financial interest in the business enterprise that is being audited. According to Arens, Elder, Mark 2012, the auditors indepence requires integrity and essential audit measure to the auditing procedures. The study reveals that, some factors may affect the integrity and auditing measures and process of an auditor(Arens, et al., 2012). On the other hand, the auditors integrity is also affected by the business risk, these risk influence the decisional making process of auditors and top organizational management. However, auditing practices compel the auditor to put into actions and measures which might be crucial even as performing the practices. Auditing planning is the strategic management degree for auditing, it carried out at the beginning of the audit process this is to make sure that the correct attention is fermented to important areas, to sure that the capacity issues are promptly identified and viable solutions are generated to lessen the impact(Elder, et al., 2011). The main purpose of encouraging the audit planning is to ensure that all the audit work are fully finished and coordinated. Threats affecting auditor independence Clarke Johnson (CJI) is an audit company this is identified for proving the first-rate services in the audit business enterprise; Luxury Travel Holidays LTD (LTH) is commercial enterprise that provides travel service. Both corporations have taken into consideration the importance of market segmentation and diversifying their enterprise operation far from their nearby market. Clarke Johnson (CJI) Company is re-engaged by Luxury Travel Holidays LTD (LTH) to offer audit services before submitting their 30 June 2015 financial report to the stakeholders. The factors affecting the integrity and auditing approach used by the auditors could affect decision-making process(Gay Simnett, 2000). Qualified and non-qualified audit opinion is the relevant concepts that are used to draft the audit report. This is a primary factor affecting the independence and the decisions to be reached by an auditor. The size if the audit firm implies the size of the business enterprise to be audited and the particular auditing firm. According to this case study, Clarke Johnson (CJI) Company is an audit firm that has been providing audit services to small market the company is also to provide its services to Luxury Travel Holidays LTD (LTH) that performs its business activities in Asia, Europe and U.S market. The larger the audit firm the lesser the impact of impairments, the smaller the audit company there will be more factors that will affect the independence of the audit company(Eilifsen, et al., 2001). This is amongst the dangerous threats which might the independence of the audit company. The advising threat implies that, some stakeholders may have the economic and financial interest in the company to be audited. According to the case study, Clarke Johnson (CJI) Company and Luxury Travel Holidays LTD (LTH) have been collaborating for years this could build some interest between themselves(Jackson, 2016). Therefore, the auditor is compelled to present audit opinion that favors the stakeholder who has economic and commercial interest. The threats regarding the referrals from the customer impacts the independence of an auditor. Clarke Johnson (CJI) Company is an audit firm that has been offering audit services to Luxury Travel Holidays LTD (LTH); Luxury Travel Holidays LTD (LTH) may make many referrals to the auditor, and thus affecting the audit process and of the Clarke Johnson (CJI) Company. The organizational control has an excessive impact on the audit opinion to be made with the aid of the usage of the auditor, the organizational pinnacle ought to affect this critiques in view that they may pressure the auditor to utilize the referrals made. Luxury Travel Holidays LTD (LTH) and Clarke Johnson (CJI) Company had been participating for more than one years. Luxury Travel Holidays LTD (LTH) may want to refer the accounting department to make adjustments to company book of accounts, those changes and adjustment made are ought to affect the findings of the auditor and thus the audit independence is automatically affected. Safeguards to threats that influences the independence of an auditor The success of every operating business organization is determined by the extent and how the company is involved in the audit practices. The independence of the auditors should not be influence since they impose some negative effects to the findings that are used as the basis of the audit opinion which is the primary element of audit report. The size of the firm is categories to be the threat that affects the auditor independence, the organizational management of Luxury Travel Holidays LTD (LTH) should consider the size of the firm that will perform the audit practices. Consequently, Clarke Johnson (CJI) Company should ensure that they create and implement policies that will limit threats affecting their independence. Advising threats is a fatal component that influences the independence of an auditor. The relevant audit opinion to be utilized by an auditor ought to be based totally on the instantaneous findings. The auditors are advocated not to provide any economic or financial cautioned to their clients because their findings after the recommendation will have an impact on the audit opinion(Knechel Salterio, 2016). Multiple referrals could also affect the auditor's opinion. According to the case study both business enterprises have been in business for a number of years, Luxury Travel Holidays LTD (LTH) could make referrals to the finance department to make the adjustment to some vouchers and documents, this is to present the interest of some management individuals. Clients are advised not to make any referrals to any departments, the exact finding of the auditor portrays that the organization needs to implement on some applicable measures. Audit Planning risk and business risk According to Gay, Simnett, 2000, audit planning is strategic control measure for auditing, it conducted at the beginning of the audit procedure this is to make sure that the right interest is fermented to essential organizational areas. This is to ascertain that the potential problems are promptly recognized and viable solution are generated to reduce their impact, to make sure that all auditing work is completed and coordinated. While developing and creating the audit practices, there are some elements that may affect the auditing procedures(Lyon Maher, 2005). Clarke Johnson Company and Luxury Travel Holidays LTD (LTH) are now taken into consideration to function in new markets. New markets are bounded and guided by means of commercial laws and regulations which are surpassed through the federal governments(Knechel Salterio, 2016). Consequently, the organizations that operate outside their nearby market are affected by the legal processes that are used to regulate the business enterprises when it comes to their commercial activities. U.S Common Laws are the examples of the commercial law that are used to guide organization business activities U.S and European market(Johnstone, 2000). Economic threat is the primary external environmental factor that impacts the operations business corporation in international markets. They incorporate elements such as GDP and unique country financial improvement quotes. Some markets are affected by down-tuning economic developments, currencies also affect the activities of a business organization. For instance, U.S currency is a globally accepted currency, it is used in the international market for the exchange of goods and services(Sadgrove, 2016). According to Jackson 2016, the declining in product demand is a marketing factor originating aftermarket segmentation and diversification. Operating in an expanded marketplace place create a room for more corporations to create products and services which resemble the ones produced by using the existing organizations(Jackson, 2016). Companies operating in the broader market are advocated to ensure that they produce quality products and services that meet the competitive market they operate in. According to Johnstone 2000, financial dangers chance contains those monetary aspects that stand up because of lack of monetary management procedures and measures. The economic worldwide marketplace has experienced many issues that have affected the operation of commercial enterprise companies, mainly Crampton and Hasaad and Mining Supplies LTD (MSL) corporations(Johnstone, 2000). The research conducted by Knechel 2007 concluded that the financial contributes to the economic failures of a company that operates internationally(Knechel Salterio, 2016). Inherent audit risk is the risk that involves the material misstatement in the financial statement of an institution arising due to errors and omission (Kachelmeier, et al., 2014)made as a result of failing to implement on specific controls and measures. The impact of inherent audit to a business organization are felt when the companies operating in specific market fails to implement on the existing financial measures and controls(Ricchiute, 2001). These risks are perceived to be generated when the business organization failed to make application estimation while making complex transactions. The control risk comprises the threats originating from the fabric misstatement existing within financial reporting of the company, this fabric misstatement is experience due to failure to work under the financial policies and measure of the organization(Bell, et al., 2001). Crampto and Hasaad and Mining Supplies LTD (MSL) are advocated to have the applicable financial internal control measure, this measure is relevant in preventing and reducing frauds originating from the internal business transactions(William Jr, et al., 2016). According to Bell, Landsman, Shackelford 200, the detection risk is that risk that arises when the external auditor fails to come over the cloth misstatement in the financial information of the company, vouchers, assets and other relevant documents(Bell, et al., 2001). While implementing the audit planning, the auditor is encouraged to focus on the relevant financial and documents of the company and provide the solution to the financial misstatement. The business organizations are advocated to make use of the audit measures that will reduce the fabric misstatements in the financial statements and asset documents of an enterprise that ought to be audited. Eilifsen, Knechel, Wallage 2001, concluded that, while mitigating the dectecion risks, the audit company is recommended to increase and take the variety of sample transactions(Eilifsen, et al., 2001). Conclusion In conclusion, auditing is explained as part of the managing a business organization, it is the independent examination of the company financial reports, this is to assure that the financial information of the business organization shows true and fair view of the company. The audit opinion is a relevant element of audit report as presented by the external auditor. Some aspects affect the independence of an external auditor, these aspects comprise multiple referrals, size of the firm and advising threat. Business risk is defined as the primary factors that affect the business organization, especially those which are operating in the international market. Legal risk, financial risks, economic risks and declining in the product demand are the examples of the business risk addressed in the paper. Inherent risk, detection risk, and control risk are the examples of audit risk affecting the auditor practices. References Arens, A. A., Elder, R. J. Mark, B., 2012. Auditing and assurance services: an integrated approach:. Boston: Prentice Hall.. Bell, T. B., Landsman, W. R. Shackelford, D. A., 2001. Auditors' perceived business risk and audit fees: Analysis and evidence.. Journal of Accounting research,, 39(1), pp. 35-43. Eilifsen, A., Messier, W. F., Glover, S. M. Praw, 2013. Auditing and assurance services.. s.l.:McGraw-Hill.. Eilifsen, A., Knechel, W. R. Wallage, P., 2001. Application of the business risk audit model: A field study. Accounting Horizons. s.l.:s.n. Elder, R. J., Beasley, M. S. Arens, A., 2011. Auditing and Assurance services. s.l.:Pearson Higher Ed.. Gay, G. E. Simnett, R., 2000. Auditing and assurance services in Australia.. Sydney: Mcgraw-hill. Jackson, R. A., 2016. Business at risk: keynote speakers for this year's IIA International Conference identify emerging risks facing organizations. Internal Auditor,. In: s.l.:s.n., pp. 40-46. Johnstone, K., 2000. Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing:. A Journal of Practice Theory, 19(1), pp. 1-25.. Kachelmeier, S. J., Majors, T. Williamson, M. G., 2014. Does Intent Modify Risk-Based Auditing?. The Accounting Review. s.l.:s.n. Knechel, W., 2007. The business risk audit: Origins, obstacles and opportunities.. In: s.l.:s.n., pp. 383-408. Knechel, W. R. Salterio, S. E., 2016. Auditing: assurance and risk. s.l.:Routledge. Lyon, J. D. Maher, M. W., 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct.. Journal of Accounting Research, 43(1), pp. 133-151. Messier, w. f., 2014. An approach to learning risk-based auditing.. Journal of Accounting Education, 32(3), pp. 276-287. Ricchiute, D. N., 2001. Auditing and assurance services.. s.l.:South Western Educational Publishing.. Sadgrove, K., 2016. The complete guide to business risk management.. s.l.:Routledge. William Jr, M., Glover, S. Prawitt, D., 2016. Auditing and assurance services: A systematic approach.. s.l.:McGraw-Hill Education.