The Power of Habit by Charles Duhigg - 830 Words

When it comes to the topic of addiction, most of us will readily agree that it is a miserable trait to possess. An addiction is a physical and psychological state of being that if not treated correctly could result into harmful wrongdoing. In The Power of Habit by Charles Duhigg, he recounts a story in which a fatigued housewife named Angie Bachmann lost all of her family’s assets, amounting to a million dollars due to a gambling addiction. Every habit has three components: a cue or a trigger of an automatic behavior to start, a routine the behavior itself, and a reward which is how our brain learns to remember this pattern for the future. According to Duhigg, â€Å"you cannot extinguish a bad habit, you can only change it† (63). Duhigg†¦show more content†¦Once the debt piled up and her cash flow decreasing, she then starts to blame the casino of feeding her addiction. In my opinion that is a poor move to make because not only would the casino lawyers crush her in court, they would try to file for absurd amounts of damages. That is why Bachmann should be held accountable for her mistakes or most addicted gamblers would follow the same route. Bachmann’s gambling addiction follows a simple cycle known as the habit loop. A habit loop, which explained earlier, is a cycle consisting of a cue, routine, and reward affect. Identifying the habit loop for addicts is a great way of finding ways in altering the addiction to completely get rid of it or to minimize the activity. The initial cue of the addiction was when she felt unappreciated by her kids or had a verbal disagreement with her husband. The routine was playing blackjack at the casinos, while generating conversations with random strangers. Finally the reward hopefully was winning the game or receiving money once cashing in the chips and having a sense of being good at something. Knowing Bachmann’s habit loop, we can infer that her problem can be adjusted in a way to minimi ze the amounts of money that are poured into the game and spending less time in a casino. Duhigg provides a solution for people who want to change their bad habits by informing them about the golden rule of habit change explained in The Power of Habit. Essentially theShow MoreRelatedThe Power Of Habit By Charles Duhigg756 Words   |  4 Pagesdecided their future, they decide their habits, and these habits decide their future. A habit is a learned behavior repeated regularly, requiring small or no reasoning. Habits are created, are not obtained by inheritance, habits can transform themselves in needs. In addition, habits are not unique to people, organizations, to be made up of people, have habits also. There are right, and wrong habits; right habits normally are called as virtues, and wrong habits are called as vices. Undoubtedly, virtuesRead MoreThe Power Of Habit By Charles Duhigg1232 Words   |  5 Pagesit isn t always easy. But with time and effort, almost any habit can be reshaped,† Charles Duhigg writes in his book The Power of Habit. Whether a person rea lizes it or not, habits dictate their daily choices. Often, the choices made out of habit are not what the person really desires; they are just the easy way. They are a crutch†¦ something the person does out of ease or comfort without putting thought into it. At some point these habits started out as a conscious decision, but eventually they becameRead MoreThe Power Of Habit By Charles Duhigg978 Words   |  4 PagesMy Plan to Change My Habit In the Power of Habit, Charles Duhigg explains his theory of habit formation based on the habit loop. The habit loop is whenever a certain cue triggers your brain to go into a mode that automatically uses makes you follow certain patterns. This routine can be physical, mental or emotional. Then there is a reward, which helps your brain figure out if this particular loop is worth remembering for the future. We know a habit that we have good or bad is for a reason, butRead MoreThe Power Of Habit By Charles Duhigg1474 Words   |  6 Pagesit made her happy. She can’t blame anyone else for her actions besides herself; it is Angie’s fault for her addiction. Their are more better things to do besides sitting at a table and throwing away all your money. In the article The Power of Habit by Charles Duhigg, it read that, â€Å" it was 10:30am, her 3 daughters were gone, and Bachman had resorted again-taping a piece of paper over the kitchen clock to stop looking...When the clock hit twelve o’clock, she put on some makeup and nice dress and droveRead MoreThe Power Of Habit : Henry Molaison And Eugene Pauly1496 Words   |  6 Pagesleast one habit – whether it is good or bad – and unless someone else points it out, they almost never notice it. Such unconscious tasks exist thanks to â€Å"a nub of neurological tissue known as the basal ganglia† (Duhigg 13). However, scientists would never have learned that this part of the brain was responsible for the formation of routine were it not for two significant men: Henry Molaison and Eugene Pauly. In his book, The Power of Habit: Why We Do What We Do in Life and Bus iness, Charles DuhiggRead MoreEssay 21098 Words   |  5 Pagesï » ¿The Power of Belief in Habit Changing All of us have formed habits in our daily life. Even though some of these habits only exist in our subconscious and we cannot actually make sure whether they are real or only the conjectures. But it is undoubted that all of our behaviors are influenced by our desires on specific objectives. In the book, the power of habit, Charles Duhigg explained the definition of a habit as an effort-saving instinct. â€Å"When a habit emerges, the brain stops fully participatingRead MoreThe Habits Of The Habit1474 Words   |  6 Pages â€Å"Habit formation is the process by which new behaviors become automatic† (â€Å"Habit Formation†). These automatic behaviors can have self-destructive qualities, such as: overeating, smoking cigarettes, texting and driving, or aggressive behavior. Some unfortunate souls, they have overlapping self-inflicting habits. It may come as a shock when one realizes how many of their daily â€Å"decisions† are indeed habits that they have unconsci ously developed. Likewise, many people do not realize that when theyRead MoreA Study On Computer Science1402 Words   |  6 Pagesadvantage of users’ habits and human psychology to increase its revenue. Although this practice is the nature of the online marketing business to make profits, I totally disagree with this practice; Google should be clear in what data they receive from its users and sell to advertisers. In the book The Power of Habits, the author Charles Duhigg emphasizes how enormously our habits impact our daily lives. He indicates that 40 percent of our daily activities are a sequence of our habits (xii). AccordingRead MoreHarkirt Kaur. English 130- Levine . Essay 3. April 4, 2017.1548 Words   |  7 Pages Angie Bachmann’s Addiction Charles Duhigg in his book The Power of Habit talks about a woman named Angie Bachmann who is addicted to gambling. Bachmann of Iowa was a stay-at-home mom who found herself bored every day. She had nothing to satisfy her boredom because her husband was busy at work and the kids were at school. To treat herself one afternoon she decided to dress up and drive to a local casino. She gave herself strict rules. Duhigg states, â€Å"No more than one hour at the blackjackRead MoreThe Sweet Spot By Charles Duhigg Writers1444 Words   |  6 PagesThe profound authors Malcolm Gladwell, who wrote â€Å"10,000 Hours Rule†, Charles Duhigg writer of â€Å"How Habits Work†, and lastly Dan Coyle, who wrote â€Å"The Sweet Spot† all giving different perspectives on what is a possible route one could take to begin achieving mastery of a skill. Each kind of writing that is being presented by the authors use many different kinds of evidence to show the understanding of the topic of creating a habit, remembering the activities from memory, and lastly repetition and how

The Vulnerability of Children in the Era of the Holocaust

Children were especially vulnerable in the era of the Holocaust. The Nazis advocated killing children of â€Å"unwanted† or â€Å"dangerous† groups in accordance with their ideological views, either as part of the â€Å"racial struggle† or as a measure of preventative security. The Germans and their collaborators killed children both for these ideological reasons and in retaliation for real or alleged partisan attacks. The Germans and their collaborators killed as many as 1.5 million children, including over a million Jewish children and tens of thousands of Romani (Gypsy) children, German children with physical and mental disabilities living in institutions, Polish children, and children residing in the occupied Soviet Union. The chances for survival for Jewish and some non-Jewish adolescents (13-18 years old) were greater, as they could be deployed at forced labor. The fate of Jewish and non-Jewish children can be categorized in the following way: 1) children killed when they arrived in killing centers; 2) children killed immediately after birth or in institutions; 3) children born in ghettos and camps who survived because prisoners hid them; 4) children, usually over age 12, who were used as laborers and as subjects of medical experiments; and 5) those children killed during reprisal operations or so-called anti-partisan operations. In the ghettos, Jewish children died from starvation and exposure as well as lack of adequate clothing and shelter. The German authorities wereShow MoreRelatedAnalysis Of The Film Amandla 1363 Words   |  6 PagesAfrican became the catalyst of the resistance against segregation. The freedom songs were constructed to stress the importance of the freedom of expression of those being discriminated against (Jolaosho). For example, near the end of the Apartheid era, the song â€Å"When You Come Back† was created by the famous Vusi Mahlasela. The song cries for the return of Nelson Mandela and describes the celebration that will occur when his freedom is returned to him. The lyrics say â€Å"our lost music will turn intoRead MoreEssay on The Short Life of Anne Frank by Gerrit Netten2196 Words   |  9 Pagestherefore questioning the documentary’s certainty seems futile. Apposed to this, Herman’s gripping film ‘The Boy in the Striped Pyjamas’ tells the story of a young German boy, and his radical progression of knowledge surrounding the effects of the Holocaust. We see him interact with the ‘enemy’, an eight year old Jewish boy, who is confined to a life living behind a barbed wire fence, being forced to work amongst the others in captivity. As a way to introduce the audience, we initially see Bruno, theRead MoreMain Aspects of the Holocaust Essay8177 Words   |  33 PagesMain Aspects of the Holocaust This project looks back at many of the main aspects of the Holocaust. On most topics I have focused in on one particular event or place (like Auschwitz for the camps or Kristallnacht for the Nazi rise). I did this as I think the Holocaust has to be looked upon on a more personal and individual level to see how bad it was and you cant really do this by simply over viewing a certain topic. I have chosen to cover the main bog standard areasRead MoreMutually Assured Destruction: in Theory and Practice5272 Words   |  22 Pagescrossfire. The concept of MAD is not the complicated part; it is everything else that pertains to it that has baffled policy makers and theorists for generations. Mutually Assured Destruction is a complex but precarious balance that dominated the Cold War Era. The stability can easily be disrupted by actions taken by each sides leaders and the political philosophies behind them. Following the Cold War, resolution has been a slow process as citizen groups attempt to end the dependence of nuclear arms inRead More The End of the World Essay3567 Words   |  15 PagesRegardless of ones position along the spectrum, the possibility of nuclear war constituted a daily reality in the life of the average American in the nineteen fifties. Government agencies issued specifications for the household bomb shelter, school children experienced weekly drills teaching them t he most effective positions to brace themselves against the physical force of an atomic explosion, and true to form, the cinema presented society with various reflections of face of the nuclear potential orRead MoreThe Is A Fragile Thing On The Memories Of Elders- Alice Albinia Essay2950 Words   |  12 Pagesone feels a part of a cohesive unit. As already mentioned, culture serves to protect and nurture. But it is this culture which at times finds itselfinadequate to safeguard the rights of a few of its own. An example of this is are the unfortunate children who have become the victims of abuse. Child abuse by general definition is, the use of a child by an adult or a significantly older child or adolescent for sexual gratification1.Sometimes, a sex offender may receive gratification by just exposingRead MoreThe Cold War, Soviet Russia And The U.s.2500 Words   |  10 PagesThe Soviet Union had clearly attained their upper hand in the Space Race, achieving the launch of Sputnik, the first artificial satellite and Vostok 1 which brought the first human to outer space. The US government were also acutely aware of the vulnerability of their military forces as the Soviet Union were developing advanced nuclear weaponry with potential for mass destruction. Conscious of their technological inferiority in comparison, the U.S. sought after ways to demonstrate a technological competenceRead MoreWw2 and Its Influences in the Bosnian Genocide4761 Words   |  20 Pagesorigins of Different Identities in the Region 6 1.1 Theories 6 2. Nationalism 8 2.1 Spread of Nationalism during World War II†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 8 2.2 Post WW2 11 3. Targeting of a Distinct Group 12 3.1 Justification 13 4. Similarities in Holocaust and Bosnian Genocide 14 4.1 Similarities 15 Conclusion 16 Work Cited†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦..........................18 Introduction During the duration of the Bosnian War that took place in present day Bosnia-Herzegovina in SouthernRead MoreEssay about Horror and Tragedy in The Congo3980 Words   |  16 Pagesfocused through the lense of the Congo, is the subject of this paper. Primarily this paper will investigate the massacre of more than 10 million the Congolese by Leopold from 1885 and 1908. Although this is a massacre on the scale of the Jewish Holocaust dimensions, which began only thirty years later, little is told today about the injustices that took place. This event is not discussed within the standard litany of our world’s horrors because it exemplifies the worst of European colonial expansionRead MoreGlobalization and It Effects on Cultural Integration: the Case of the Czech Republic.27217 Words   |  109 Pagesglobalization actually is. With the growing debate of what when the globalization phenomenon began and it actual meaning, some social science theorists have come forth with the definition of globalization both from the classical and the contemporary era. 1.1 Definition of Globalization Walters says the Webster’s dictionary is the first major dictionary to mention the word globalization in 1961. The dictionary defines globalization as â€Å"to render global† or â€Å"the act of globalizing† cited in Malcolm

Auditng and Assurance Standards

Question: Discuss about the Auditng and Assurance Standards. Answer: Introduction: APES 110, Code of Ethics for Professional Accountants states that if an auditor accepts or enters into an arrangement wherein he is entitled to receive commission or acts as an agent or such other referral fees then it may create threats to self-objectivity as well as to the professional conduct. Section 240 of APES 110 clearly defines that if an auditor is to receive any such fees then he should inform the audit client about such fees in writing specifying in particular the calculation of such fees and the dealer from whom he has made such an arrangement (ncpa-scribo.com., 2012). The present situation clearly violates the ethical code of conduct by Peter if he keeps quite on such a commission which he is to receive from Computer Services limited. To rectify the said violation he should inform the client in writing about the same. As per the code of ethics, an auditor cannot disclose the contact details or any confidential information of his client to an outsider or a third party but for the requirement of law without prior permission from the client. Therefore in the present scenario the act performed by David Smith is in contradiction to the ethical code of conduct (ifac.org., 2006). He should have informed and taken due permission from his clients before sending referrals to Allied Insurance. Thus to rectify the said violation he should first ask the clients then forward the references. As per the professional standards, an auditor should act independently. Thus the firm of auditors should ensure that the one conducting the audit should not be entitled to do the accounting entries as well as it would affect the independence of the professional conduct. But if the firm takes adequate consent from the client then the same is permissible. But even after so the work done by the auditor should be reviewed by a senior personnel of the audit firm so that integrity and objectivity in performance of the work is maintained (icaew.com., 2011). Therefore as per APES 110, the staff of the audit section can help in inputting the data of the audit clients ad at the same time also be a part of the audit of the clients financials but only after the consent in writing from the client is obtained. Seeking professional work by advertising or marketing may create a conflicting scenario to the basic principles of professionalism. Section 250 of APES 110 states that marketing about ones professional stance should be done in a manner which does not bring disrespect or disrepute to the profession (APESB, 2010). Therefore comparing ones own work with that of the others in the same profession is not acceptable. In the situation mentioned, the conduct of Barry is bringing disrepute to the occupation. He is sending his management services work to the client which is unsolicited just to obtain that work which has been outsourced to somebody else is in contradiction to the code of ethics. Thus only if the client wants him to perform the said task, only then he is entitled to do so. Therefore Barry should immediately stop sending the management services capabilities to the client on a monthly basis. A self interest and a self review threat is created if an auditor of a company also acts as a director or holds any such other position in the company as per Section 290.146 of the APES 110. Threat can be as dangerous as it may put the company to a position wherein he may be unable to safeguard oneself against difficult problems. It does not matter whether the auditor acts as an honorary director or an active one, it would still create threat on the independence with which audit would be conducted. Therefore if Katrina NG is to act as a director then she will have to resign from the audit firm. A chartered accountant has the capability of performing the work of an auditor, tax professional, management services and such other non-audit services as well. But the same professional performing all the activities in a company poses a threat to his or her independence, objectivity and integrity(cimaglobal.com. 2015) Therefore in line with the above, Peter will have to resign from the work of an auditor before he can take up the other non-audit services. However if Peter wishes to perform both the tasks then as per the provisions of the Combines Code of Corporate Governance, the audit committee of the company will have to perform a vigilance over the non-audit services on a regular basis. For that the audit committee has to be sure of the fact that the integrity, objectivity and the independence are not being hampered. The conduct of Hornsby Auditors is not in accordance to the Accountants Code of Ethics. Reason being that an auditor is not permitted to seek work by giving colourful advertisements, detailing about the people employed and comparing the same with other firms. Further to this, they are not allowed to make statements which are in contravention to the laws and by laws set by the income tax of the country. Soliciting clients by mentioning things like help clients gets higher tax deduction than all others in the district is simply misleading in nature. However the code permits them to advertise their professional excellence in the journals and the newspapers of the institutes for obtaining clients. The act performed by Hornsby Auditors has bought disrespect to the profession as well as led to the violation of section 250 of APES 110. The AICPAs Code of Conduct states that an auditor can continue to audit the books of accounts of his client even if the fees of the previous year is yet to be settled. However the act also states that the report cannot be issued to the client until and unless the previous dues are cleared (ethicsboard.org., 2012). Therefore, David Cheadle has performed his work as per the code of ethics by starting the work of audit of current year. But at the same time he should release his audit report only after the previous years fees has been received. As a part of audit, an auditor should always obtain confirmation of balances from the debtors, creditors, financiers etc. The same is done so as to become sure of the correctness of the statement. Also as per the Auditing Standards it is a must to obtain the confirmation of the account balances from the major customers. The same is done simply because the auditor should be sure of the fact that the transactions are true and fair in all respect, the balance is correct and provision for the bad and doubtful debts are done accurately. However if the situation is such that the auditor is unable to obtain a confirmation from the customer directly then he may take recourse in performing alternative methods so as to satisfy himself about the correctness of the account balances. Therefore in this case the auditor should give a positive opinion as even if he could not obtain confirmation from the major customers yet was able to satisfy himself of the balances by adopting other alternatives. Thus he would not give any negative or adverse opinion on the same. ASA 200 states that an auditor should perform his work independently without any prejudice or influences. Expense which are more than 5% of the total expenditure should be checked in detail. Also if they find any thing unusual then they have full rights to check into the same in detail(auasb.gov.au., 2015). An auditor is entitled to give his opinion only after he is sure about the accurateness of the data presented by the audit client. In the present case the auditor is to give a negative opinion as he was not allowed by the client to observe the plant and machinery of the client in physical even though the said asset contributes to 20% of the entire asset base and is a major revenue generating component. The auditor cannot verify the impairment of the asset until and unless the same is checked in physical, the additions, deletions and its accounting all are very important for the correctness oft he balances stated at the balance sheet. Thus the auditor can try other methods to assure himself about the authenticity of the balance of plant and machinery. Even then if he is not satisfied then he should give an adverse opinion so as to protect himself from any litigations in future in case the company goes into liquidation. Contingent Liability and Asset are important elements of the financial statements which should be audited by the auditors. They are to ensure that the recognition, measurement and disclosure of the said element has been done with accuracy and as per the standards. The audit is important as such liabilities or assets (specially the liability) may have a significant impact on the going concern of the company. Therefore the disclosure of the same is important for the investors and other shareholders of the company as it would help them to make their decisions accordingly. An audit report is what the outsiders to the company trust upon, therefore elements of the financial statement which may impact the decision of the users should be checked in detail and contingent liability is one such element (aasb.gov.au., 2011). Thus even though the management would not want to make a disclosure with regards the same the auditor should make it a point to disclose it else give an adverse opinion on the same. Maintenance of the records of the sales and purchases in a retail segment is a necessity even if a major chunk is in cash. If the same is not done then auditing becomes a difficult affair. The auditor will not be able to perform his duties well thus in such a situation he would have to give an adverse opinion as the authenticity of the transactions cannot be verified. Basically the auditor should state clearly that since the records were not maintained appropriately hence no opinion can be stated about the performance of the company. Thus in this case he is to give a neutral opinion. An auditor starts the audit work by verifying the opening balances of the clients financial statement. The same is to be done by an old auditor as well as a new auditor. In case of an old auditor he may check the same from the copy of the audit report he possesses but for a new auditor the same can be checked only from the audit report given by the previous auditor. This is an indispensible part of the audit procedure therefore even if the client does not provide any information about the opening balances and the auditor is satisfied that there is no material misstatement even then the opinion stated by the auditor should be adverse. Simple reason being that if in future any discrepancy arises then he is in a safe position. Australian Accounting Standards (AAS) states that all the companies and the firms registered in Australia should maintain their books of accounts as per AAS but for some deviations and exceptions mentioned in the standard. Thus if the books are not maintained as per the standards then the auditor should ask the client to prepare the financials again as per the Australian Accounting Standards before he can audit the financials. Thus in the present scenario the auditor should ask the client to make the accounts again. If he does not agree to the same then he should give an adverse opinion stating that the accounts are not as per the standards thus there has been a violation of the Australian Accounting Standards. As per AASB 102 Inventories, the inventories should be valued using FIFO or weighted average method. Thus if any firm is valuing its inventory using LIFO method then they should change its method of valuation of inventory. Therefore in the present scenario the auditor should make the client aware of such a violation and ask to make adequate changes (aasb.gov.au., 2015). Even then if the client does not change the method of valuation then he should give an adverse opinion stating the impact on the financials of the company due to wrong valuation method of inventory adopted by the company. If at the time of audit, the auditor is sure that there is no material misstatement and teh financial statements are prepared in accordance with the Australian Accounting standards, yet he should give an adverse opinion since the clients continuation became questionable before the issue of the audit report because of exit of a major customer. Thus the going concern became questionable. Thus the auditor should ask the client to prepare his accounts on cash basis and state an adverse opinion about the continuity of the business (aasb.gov.au., 2012). References: APESB, (2010), APES 110 Code of Ethics for Professional Accountants, Available at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf (Accessed 17th January 2017) auasb.gov.au., (2015), Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with the Australian Auditing Standards, Available at https://www.auasb.gov.au/admin/file/content102/c3/ASA_200_Compiled_2015.pdf (Accessed 17th January 2017) aasb.gov.au., (2015), AASB 102 - Inventories, Available at https://www.aasb.gov.au/admin/file/content105/c9/AASB102_07-15.pdf (Accessed 17th January 2017) aasb.gov.au., (2011), AASB 137 -Provisions, Contingent Liabilities and Contingent Assets, Available at https://www.aasb.gov.au/admin/file/content105/c9/AASB137_07-04_COMPoct10_01-11.pdf (Accessed 17th January 2017) aasb.gov.au., (2012), AASB 101- Presentation of Financial Statements, Available at https://www.aasb.gov.au/admin/file/content105/c9/AASB101_09-07_COMPsep11_07-12.pdf (Accessed 17th January 2017) cimaglobal.com., (2015), Ethics code at a glance, Available at https://www.cimaglobal.com/Professionalism/Ethics/CIMAs-code-at-a-glance/ (Accessed 17th January 2017) ethicsboard.org., (2012), Revised Code of Ethics Completed, Available at https://www.ethicsboard.org/projects/revised-code-ethics-completed (Accessed 17th January 2017) icaew.com., (2011), Code of Ethics A., Available at https://www.icaew.com/en/membership/regulations-standards-and-guidance/ethics/code-of-ethics-a (Accessed 17th January 2017) ifac.org., (2006), Code of Ethics for Professional Accountants, Available at https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf (Accessed 17th January 2017) ncpa-scribo.com., (2012), CPA Independence When Prior Year Fees Have Not been Paid, Available at https://cpa-scribo.com/cpa-independence-when-prior-year-fees-have-not-been-paid/ (Accessed 10th January 2017)