[19] An auditor is asked to reissue the report. The auditor is aware that an event subsequent to the date of the report has occurred that requires disclosure in, but not adjustment of, the statements. The auditor should

A.                Have the client provide a note captioned as follows: Event (Unaudited) Subsequent to the

Date of the Report of the Independent Auditor.

B.                Reissue the report as of the date of the subsequent event if no additional audit work is performed.

C.                Disregard the subsequent event.

D.                Dual date the report if no further audit work is performed.

[21] An auditor is reporting on comparative financial statements for 3 years. Which of the following statements is correct regarding written representations from management?

A.                The representation letter needs to address the prior-year’s financial statements not covered in the report.

B.                The representation letter needs to address only the most current year covered in the report.

C.                The representation letter needs to address only the 2 most recent years covered in the report.

D.                The representation letter needs to address all of the years being covered in the report.

[22] An auditor’s client has failed to comply with environmental regulations. If the client fails to take necessary remedial action, the auditor

A.                Should change his or her preliminary judgment about the risks of material misstatement.

B.                Should express an adverse opinion.

C.                May reconsider the reliability of the response to the letter of inquiry to the client’s legal counsel.

D.                May need to reassess management’s representations.

Hi, I need help with essay on Critically analyse the extent to which the militarisation of humanitarian assistance has affected the way in which humanitarian agencies carry out their role in conflict affected countries. Paper must be at least 2750 words. Please, no plagiarized work!

crisis with humanitarian action in most parts increasingly being used as a selective tool for the powerful hence failing to live up to its principles as well as “protection and restoration of the dignity of human life” (pp. 1). This, he attributes to the militarisation and politicisation of humanitarian assistance which has grossly impacted the effectiveness of such humanitarian efforts and increasingly put the life of the aid workers at risk.

A recent example of military involvement in humanitarian efforts is the Haiti experience where in the aftermath of the 2010 Haiti earthquake, the first humanitarian response was the deployment of the United States and Canadian military troops in the region to distribute foreign aid and help in disaster relief efforts. Mennonite Central Committee (2011) in Haiti were particularly concerned as to the mission of foreign troops in the land taking account that the military may not be as effective as professional relief agencies in delivering aid to areas most needed (pp. 1). Other areas where militarisation of humanitarian assistance has been noted in the recent past include Kosovo, Yugoslavia, Iraq and Afghanistan.

With such trends rising, this paper investigates the impact that militarisation of Humanitarian Assistance has on the way in which humanitarian agencies carry out their role in conflict affected countries. The paper first defines what militarisation of humanitarian assistance is all about, clearly evaluating how humanitarian space is being invaded by the military force. It will then engage the key debates and concepts concerning militarisation of humanitarian assistance both from those who support it and those who do not. These debates are mainly from an ethical and moral view point as humanitarian assistance is inherently guided by moral values. Finally, the paper analyses the role of humanitarian agencies in conflict affected countries linking theory and practice, taking into account militarisation of