Isers Act of Reading :: essays papers

Isers Act of Reading Critiquing a Critique: Wolfgang Iser’s The Act of Reading Texts on critical theory present an interesting challenge when one sits down to critique or review them. The purpose of these texts is to persuade the reader that all texts should be read and critiqued in the manner described within its pages. The process of evaluating such a book based on criteria that the reader has already established is made much more difficult by the fact that the focus of the book is to explain, in the majority of the cases, why the criteria being used is inferior to what the book itself recommends. How then, does one approach the problem that surrounds critiquing an instructional text on how to critique? The simplest way to approach the dilemma is to establish whether or not the points made by the author are valid, regardless of whether or not the reader agrees enough with the other to adopt his style of criticism. In this particular case, the author, Wolfgang Iser, is attempting to convince his readers that an approach he calls â€Å"aesthetic response† is the proper way to read and critique texts. Iser claims that his style is universal and can be applied to virtually all forms of writing. For this to be true, then one of the books written by Iser to help describe the process, The Act of Reading, should be able to validate his aesthetic response theory once it is read and critiqued by the manner described within the theory itself. Interestingly enough, the style of Iser’s book and the approach the author takes in explaining his theory to his readers run completely counter to the ideals of his theory. Iser’s aesthetic response theory contains is based on several points. First, the purpose of the reader is not to attempt to discover the single, hidden meaning within a text. The author backs up his position by providing this explanation: If the critic’s revelation of the meaning is a loss to the author†¦then meaning must be a thing which can be subtracted from the work. And if this meaning, as the very heart of the work, can be lifted out of the text, the work is then used up-through interpretation, literature is turned into an item for consumption. This is fatal not only for the text but also for literary criticism, for what can be the function of interpretation if its sole achievement is to extract the meaning and leave behind an empty shell?

Beginning the Audit Process

Beginning the Audit Report Peter Serunjoji ACC546 January 15, 2012 Arlette Peoples Beginning the Audit Report MEMORANDUM TO: Larry Lancaster, Chairman, President, and CEO of Apollo Shoes, Inc. FROM: Matrix Certified Public Accountants (MCPA) Inc. , DATE: January 15 2012 SUBJECT: Beginning the Audit Report (Engagement letter, Engagement checklist, Outline of timeframes and milestones of the audit) Dear Mr. Lancaster, This letter is to confirm the understanding of the arrangements for the objectives and terms of the upcoming auditing procedure for Apollo Shoes, Inc. Our firm is pleased to continue to work with your company and perform the audit of the year ending on December 31, 2011. Our PCA staff members would like to confirm the audit objectives, terms, limitations, and nature of the services provided for this engagement. The highlight of our services will cover auditing financial statements that include the income statement, balance sheets, statement of retained earnings, and the statement of cash flows. The financial audits will make sure that financial statements are presented according to General Accepted Accounting Principles (GAAP). Since investors, creditors, managers, and government agencies use these statements, it is very important for the auditor to ensure all financial statements conform to GAAP (Arens, Elder, & Beasley, 2006). The audit team will also examine and measure the operational performance by studying specific parts of the organization and evaluate the effectiveness and efficiency of operation activities on the financial statements. Our firm will gladly provide reasonable, but not absolute, assurance services that are performed by professional auditors to enhance the credibility of nternal controls, IT systems, financial statements, compliance with regulation and human resource practices. Our auditors will express conclusion reports that will enhance the confidence of users, creditors, bankers, and management. One of the assurance services provided by our firm is attestation services. â€Å"An attestation service is a type of assurance service in which the CPA firm issues a report about the reli ability of an assertion that is made by another party. Attestation services fall in to four categories: audit of historical financial statements, effectiveness of internal control over financial reporting, review of historical financial statements, and other attestation services that may be applied to a broad range of subject matter† (Arens, Elder,    & Beasley, 2006, p. 9). Our team will help to define material weaknesses in the internal controls that can occasionally create material misstatements in the financial statements. With the experience of our team, it is possible to determine whether deficiencies in the reports are significant enough to be considered material weaknesses. The team will first work with the high-risk areas that require additional attention. These areas are sales and sales allowances, accounts receivable, inventory, expenses, property and equipment purchases. We will report our opinion after we are done with all the tests. We will discuss our opinion with you if the result is qualified opinion or if we have any concerns with continuing this engagement. Auditors will obtain documentary evidence to support their testing for the internal control and the examination of all transactions to verify the sufficiency of the information. Our team will need to gain an understanding of your control structure and perform assessments to determine any control risks. However, auditors are not responsible for providing assurance on internal control or identifying significant deficiencies. In addition, auditors are not responsible for detecting errors or frauds that are immaterial to the financial statements. Auditors can provide a detailed examination of all transactions that are performed under a high risk of material errors and can notify the audit committee if any significant deficiencies are deducted. Apollo’s management is responsible to maintain effective internal control over financial reports and make sure the company complies with the laws and regulations. Our team demands that the management provide us with all financial records and related information. We will require that your management team provide us with a letter to confirm management responsibility for the preparation of a financial statement in conformity with GAAP and provide all information necessary in a timely basis for our audit process. The timing of the auditing process and the schedules are listed below for your review. The timely completion of this work will be at the end of our audit work. Our firm’s fees of the auditing process are to be estimated on a base of hourly rates. Our initial estimate of total fees, $250,000. 00, will be billed as work progresses. In the case of unusual circumstances, the fees may be adjusted to the new expansion of the engagement. Unless terminated, amended or otherwise superseded, this letter remains effective for the future years. If your company agrees to the terms and conditions of this engagement, we would like to ask you to sign this letter and return it to us and keep a copy for your references. We appreciate providing you with our services. Accepted: Sincerely Acknowledged on behalf of Apollo shoes Company By: ________________ Name and title Date: ______________                                                                                        Audit/Engagement Checklist | Processes | Yes | No | Initial | Date | Deciding    to accept the new client, Apollo | | | | | Find out why the client wants or needs an audit | | | | | Make sure that the client understands the terms of the engagement to avoid misunderstandings | | | | | Selecting the required audit specialists staff for the engagement | | | | | Deciding on a time for a meeting with the client to explain the objectives of the auditing process | | | | | Perform    investigation about the company to determine if there is any potential liability to work with them | | | | | Specify the service that is provided by the firm to the company | | | | | Assigning the appropriate staff to the engagement to meet the Generally Accepted Auditing Standards | | | | | The staff that are assigned to the engagement must have a good Understanding the client's business and industry | | | | | Make a visit to the client’s facilities to gain more understanding of its business | | | | | Find out if there is a related party to the client which has a combined business transactions | | | | | Request for the official record of the meetings of the board of directors and stockholders | | | | | Assess the risk that the business can face in the future | | | | | Make analyses and compare all the ratios to compare the client    to industry | | | | | Prepare all documents and paper work for all the steps and procedures that was done by the auditing team | | | | | Prepare final audit reports | | | | | Outline of Timeframes and Milestones for the Audit | | | | Start Date | Expected Completion date | Activity | | | | 1/17/2012 | 1/18/2012 | Meeting with the company board and discus the engagement objectives | 1/21/2012 | 1/23/2012 | Visit the facility | /25/20 12 | 1/31/2012 | Collecting information about the company’ structure including internal control | 2/2/2012 | 02/08/2012 | Requesting management report | 02/10/2012 | 02/15/2012 | Assess client business risk | 02/17/2012 | 02/27/2012 | Perform preliminary analytical procedures | 02/29/2012 | 03/115/2012 | Prepare audit reports | The 90 days time period may be adjusted to offset any delays beyond a contracting officer’s control. Some examples of these delays are delays in receiving the results of technical evaluation and delays in receiving reports from DCAA Reference Arens, A. A. , Elder, R. J. , & Beasley, M. S. (2006). Auditing and Assurance Services (11th Ed. ). Prentice Hall, Upper Saddle River, NJ: Pearson Prestice Hall.

Dr. Entwistle s Psychology And Christianity With The...

Dr. Entwistle published IntegrativeApproaches to Psychology and Christianity with the intent of using the text for undergraduate coursework for students studying a wide variety of psychological forms. These forms of study include counseling and teaching as well as on the Graduate level for students studying Theology. The text begins with diverse worldviews intertwining Psychology and Christianity throughout various societies and each with its own deep rooted perspectives. Each culture has its own worldview regarding Psychology and Christianity together as one thought process and also taking each doctrine on its own. In the latter portion of the text there is much more detail regarding the integration of of those doctrines. Psychology, theology and the five paradigms which include Enemies, Spies, Colonialist, Natural Parties and Allies. These five paradigms, which are distinct on their own, have a well-defined approach to Psychology and theology. The truth of God s word and works being better understood with a better understanding of Psychology and theology. Entwistle (2004) states that â€Å"the book of God s word referred to the Bible, and the book of God s works reflects His deeds written throughout His creation† (p.166). Entwistle, (2004) also tells us that there are two books of God: his word and His works. It is Psychology that deals with God s works and it is Theology deals with is words. It is the task of the individual counselor to construe both the