Asil Asfour Essays (2586 words) - Islam, Religion, Theism

Asil Asfour Educator Spevack Prologue to Quran 17 December 2017 Last, most important test: The Story of Mary (Maryam) The Issues that Pertain to Mary: The Quran directs clear guidelines and Fiqh (law) concerning social issues, which impact the development of normal practices and rules that adherents comply with (Dakake, 1785). Islamic decisions or desires, known as Islam, are remembered for the three elements of Islam, which adherents are relied upon to follow. The family is the establishment of Islamic culture, and marriage is the establishment of family life (Dakake, 1785). The Quran expresses that Allah made everything two by two (16:72; 43:12; 51:49) and that for each being Allah made a mate or mate (zawj) (as refered to in Dakake, 1785), which bolsters the idea that lone Allah is One. Fiqh is worried about practices that will maintain serenity in Islamic social orders. With regards to Mary, Allah had Picked thee and filtered thee, and has picked thee over the ladies of the universes (3:42). When perusing the account of Mary, it turns out to be evident that she bore Jesus, however stayed unmarried all through her lifetime. On t he off chance that Allah believed her to be a guide to every single Islamic lady, for what reason does she never fulfill her commitment to wed? It is entirely expected to locate that Western Academia will in general help the thought that ladies are smothered in Islam. In The Exegetical Traditions of Aisha composed by Aisha Geissinger found that contemporary investigations of conspicuous ladies inside strict gatherings can accomplish their status because of their association with incredible or blessed men (2004:2). In Islam, analytical customs build a perfect model of life for every single Muslim lady [is] dependent on calm home life; unassuming comportment, to be sure, imperceptibility through veiling . . . wifely compliance' (Geissinger:2). Geissinger refers to a case made by Prophet Mohamed that bolsters the thought that ladies are mentally lacking: . . . I have not seen anybody more lacking in leg tendon and confidence than you [women]. An astute and wise man could be driven off track by one of you . . .' (Rippin, 1988; as refered to in Geissinger 2004:13). These thoughts persuade the idea that ladies in Islam are relied upon to be accommodating to men, and are of lower status to men because of their absence of intensity and insight. In surat Al-Imran (3:36), it expresses, God knows best what she bore, and the male isn't care for the female, and I have named her Mary, and I look for shelter for her in Thee, and for her offspring, from Satan the outsider.' As referenced in the Quranic discourse, many decipher this refrain as implying the predominance of the female, in that despite the fact that Hannah (Anne), Mary's mom, was anticipating a male, Allah decided to give her a female youngster (Nasr 2015:141). The surat proceeds by saying Allah acknowledged her with a delightful acknowledgment (3:37), implying that the clear contrasts of male and females are unimportant according to Allah. This thought conflicts with regular belief system of ladies in Islam. The Quran is viewed as a necessary entire and every one of its sections in every part (surah) are reasonable and firm, yet not straight. This implies a portion of the sacred writing in the Quran is introduced that is zanni al-dalalah (refrains can be deciphered in numerous ways). In the account of Mary, Tafsir bi-l-riwaya is fundamental in understanding the motivation behind different references of Mary being drawn nearer by jinn about bearing a youngster (3:45-47; 19:19-21). While dissecting these ayat sequentially, it appears as if Mary discovering that she will be have Jesus happens twice. A holy messenger sent by Allah educates Mary that Allah can do all things (3:47). Thus, Angel Gabriel is sent by Allah to introduce himself before Mary to illuminate her regarding the introduction of Jesus (19:19). In the two cases, Mary is in stunningness that she will be bearing a kid without her taking part in demonstrations of her being unchaste (3:47; 19:20). For what reason does this circu mstance happen twice in the Quran? For what reason is Mary astounded in the two occasions? Notwithstanding Mary being drawn closer by jinn in different events, there are inconsistencies in what number of jinn moved toward her. In 3:45, the Quran says, When the heavenly attendants stated, O Mary, really God gives thee happy news of a

Jazz Music Essay Example For Students

Jazz Music Essay As a presentation, we need to ask you: What is jazz? These energizing rhythms, lovely unrecorded music, which is continually developing and moving. With this course, maybe, no other can be analyzed, and it is difficult to mistake it for some other class, in any event, for a learner. What's more, heres an oddity, to hear and remember it is simple, yet to portray it in words isn't so straightforward, in light of the fact that jazz is continually developing and the ideas and attributes utilized today will get out of date in a year or two. Outline1 The historical backdrop of jazz music2 The essential distinctive highlights of jazz3 The predetermination of jazz music in XX century4 The misconception of jazz and its variety The historical backdrop of jazz music The historical backdrop of jazz is extremely fascinating, we can contrast it and a kind of reflection paper as it incorporates our assessment concerning the essential thought. Jazz is a style of music that began toward the start of the twentieth century. It is firmly interwoven with African rhythms, ceremonial serenades, work, and common melodies, American music of past hundreds of years. As it were, this is a semi-improvisational kind that rose because of blending Western European and West African music. It is accepted that it originated from Africa, complex rhythms vouch for this. Add to this likewise moves, a wide range of stepping, applauding, postulation, and here it is jazz. Away from of this kind in mix with blues tunes and provided ascend to another guidance, which we call jazz. Pondering where this new music originated from, any source will offer you the response that from the melodies of dark slaves that were brought to America in the mid seventeenth century. Just in music did they discover comfort. The subject about jazz and when all is said in done jazz music paper is fascinating to compose. The essential distinctive highlights of jazz From the start, these were absolutely African themes, yet a couple of decades later they started to be more improvisational in nature and congested with new American songs, for the most part strict tunes spirituals. Later tunes grumblings were added to it blues and little metal groups. Thus another heading showed up jazz. The first and most significant component is act of spontaneity. Performers ought to have the option to ad lib both in the symphony and solo. Another similarly noteworthy component is polyrhythmic. Cadenced opportunity, maybe, is the fundamental element of jazz music. It is this opportunity that causes performers to feel light and pushes ahead ceaselessly. Recall any jazz creation? It appears that the entertainers effectively hype some superb and wonderful to the ear a tune, once in a while utilizing guitar, no exacting system, as in old style music, just a stunning softness and unwinding. Obviously, in jazz structures, as in old style ones, there is a musicality, size, etc, however because of the uncommon mood called swing (from English swing), this impression of opportunity shows up. What else is significant toward this path? Obviously, a piece or another standard wave is significant. The huge excitement for jazz in 1930-1940 prompted an interest for bigger ensembles that could perform different move tunes. Because of this, a swing showed up, speaking to certain deviations from the cadenced example. It turned into the fundamental focal point of this time and eclipsed aggregate impromptu creation. Swing groups got known as large groups. Obviously, there is such a flight of swing from the qualities natural in early jazz, from national songs, caused discontent among genuine authorities of music. That is the reason enormous groups and swing entertainers start to restrict the play of little troupes, which included dark performers. Therefore, during the 1940s, another bebop style developed, plainly recognized from other music patterns. He had unimaginably quick songs, a long impromptu creation, and the most unpredictable cadenced examples. Among the entertainers of this time are the figures of Charlie Parker and Dizzy Gillespie. .udbe483653ed1cbdc9fd7651b0f35dd6a , .udbe483653ed1cbdc9fd7651b0f35dd6a .postImageUrl , .udbe483653ed1cbdc9fd7651b0f35dd6a .focused content zone { min-tallness: 80px; position: relative; } .udbe483653ed1cbdc9fd7651b0f35dd6a , .udbe483653ed1cbdc9fd7651b0f35dd6a:hover , .udbe483653ed1cbdc9fd7651b0f35dd6a:visited , .udbe483653ed1cbdc9fd7651b0f35dd6a:active { border:0!important; } .udbe483653ed1cbdc9fd7651b0f35dd6a .clearfix:after { content: ; show: table; clear: both; } .udbe483653ed1cbdc9fd7651b0f35dd6a { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; mistiness: 1; progress: murkiness 250ms; webkit-progress: haziness 250ms; foundation shading: #95A5A6; } .udbe483653ed1cbdc9fd7651b0f35dd6a:active , .udbe483653ed1cbdc9fd7651b0f35dd6a:hover { darkness: 1; progress: obscurity 250ms; webkit-change: obscurity 250ms; foundation shading: #2C3E50; } .udbe483653ed1cbdc9fd7651b0f35dd6a .focused content region { width: 100%; position: relati ve; } .udbe483653ed1cbdc9fd7651b0f35dd6a .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content beautification: underline; } .udbe483653ed1cbdc9fd7651b0f35dd6a .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .udbe483653ed1cbdc9fd7651b0f35dd6a .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt span: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-stature: 26px; moz-outskirt sweep: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .udbe483653ed1cbdc9fd7651b0f35dd6a:hover .ctaButton { foundation shading: #34495E!important; } . udbe483653ed1cbdc9fd7651b0f35dd6a .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .udbe483653ed1cbdc9fd7651b0f35dd6a-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .udbe483653ed1cbdc9fd7651b0f35dd6a:after { content: ; show: square; clear: both; } READ: Is Music Piracy Stealing? EssayThe predetermination of jazz music in XX century Since 1950, jazz has been creating in two distinct ways. From one perspective, the disciples of the works of art came back to scholastic music, pushing bebop aside. The subsequent jazz has gotten increasingly limited and dry. Then again, the subsequent line kept on creating bebop. Against this foundation, a hard-bop showed up, returning conventional people inflections, a reasonable musical example, and extemporization. This style was grown along with so much bearings as soul-jazz and jazz-funk. They carried music closer to blues the most. Starting in New Orleans, jazz is quickly spreading, turning out to be increasingly well known. Novice gatherings, comprising for the most part of Africans and Creole, start to perform in eateries as well as visit in different urban areas. For instance, in the north of the nation, another jazz place shows up Chicago, where night exhibitions of melodic gatherings are specifically request. Performed creations are confused game plans. Among the entertainers of that period, Louis Armstrong sticks out, who moved to Chicago from the city where jazz began. Afterward, the styles of these urban areas were converged into Dixieland, which was recognized by aggregate impromptu creation. The misconception of jazz and its variety In numerous ways, there was the presentation of marvels that are in vogue and not very, yet to the best degree, this is impossible to miss to jazz. A develop trendy person who is familiar with search out uncommon and peculiar things won't comprehend why Czech jazz of the 40s isn't fascinating. Discover something restrictively strange and trump its profound education here won't succeed. To envision the style as a rule terms, it is important to rundown and survey its principle bearings since the finish of the XIX century. Jazz and blues are once in a while called proto-jazz, and if the first, being not exactly an undeniable structure from the cutting edge perspective, is fascinating similarly as a reality of the historical backdrop of music, at that point the blues is as yet important. During the 1960s, different trials and t, investigation and the quest for new structures were completed. Subsequently, there is jazz-rock and jazz-pop, joining two distinct bearings, just as free-jazz, in which the entertainers will not manage the cadenced example and tone. Elaborate Coleman, Wayne Shorter, Pat Methane got well known among the performers of this time. It would be intriguing to hear all tones of jazz; it has its own style and gets immaculate sounds our ears. At first, Soviet jazz ensembles basically performed stylish moves, for example, foxtrot, Charleston. During the 1930s, another bearing started to acquire and greater fame. In spite of the way that the demeanor of the Soviet government to jazz music was questionable, it was not restricted, and yet it was emphatically censured as having a place with a Western culture. In the late 40s, jazz groups were totally mistreated. During the 1950s and 60s, the exercises of the ensembles of Oleg Lundstrem and Eddie Rosner continued, and an ever increasing number of artists got keen on the new course. Taking everything into account, even today, jazz is continually and powerfully creating, a great deal of patterns and styles show up. This music keeps on engrossing sounds and songs from everywhere throughout the world, soaking it with new and new hues, rhythms and tunes.

Top 10 Tips for Communicating With Us No. 7 Check out our student, alumni, faculty, staff interview page COLUMBIA UNIVERSITY - SIPA Admissions Blog

Top 10 Tips for Communicating With Us No. 7 Check out our student, alumni, faculty, staff interview page COLUMBIA UNIVERSITY - SIPA Admissions Blog Updated: March 2016 This is the seventh entry in our “Top 10? list for you to consider when communicating with our office and applying. Number 7 Check out our student, alumni, faculty, staff interview page One of the most common questions we get is from prospective students that wish to speak with alumni, students, or faculty. The top priority of our faculty is to work with current students and they often are unable to respond to the high volume of email requests. We generally reserve contact with our alumni to current students for the same reason â€" sheer volume. We do have student Admissions Ambassadors that you can talk with,  but their top priority is to focus on their studies and professional development. We do our best to put applicants in touch with current students but often this takes a bit of time and coordination. However, you can hear from students, alumni, staff, and faculty by visiting our interview page. We have text and video interviews available and we continually try to add new content. This is a great way to hear directly from those with experience in our programs without having to wait.

Comparative Essay on Uniformitarianism and Catasophism

The Rise of Papacy The rise of the papacy came at a time when the Roman Empire collapsed and there was chaos as it related to the bishops who held office in Rome and what religion would be at the forefront of the representation of the west or east of Rome since its demise. The term â€Å"papacy† (papatus), meant to distinguish the Roman bishop’s office from all bishoprics (episcopatus), and The Head of the Roman Catholic Church the pope is considered the successor of Peter and the vicar of Christ (Elwell, p. 888). The â€Å"pope† is a terms of endearment which means â€Å"father† and this was the title of the most important and influential bishops in the early church. The church at Rome nevertheless enjoyed and wanted to preserve the original†¦show more content†¦He used the income from various estates to pay the barbarians and he gave the churches, hospitals and schools. Pope Gregory I actively intervened in the affairs of other bishops by settling disputes wh ich help elevate the Church of Rome back into the divine order and prestige of Papacy as the ruler of the city Rome. Pope Gregory had a heart of humility because he saw so Barbarian slaves in the Roman market and he sent Augustine Hippo to England to help them from bondage. By him sending Augustine it broke the chains and traditions of most popes in office and this was another way that the Papacy’s authority had increased in power and direct authority over missionaries and their territories. He is counted as one of the Church Fathers like Jerome, Augustine, an Ambrose. He has written books and a Gregorian chant. He is the epitome of what leadership in Rome and abroad looks like. Charlemagne and the Carolingians inherited land that retained some of the attributes of Roman administration, specifically laws and systems of taxation. The Frankish culture was not urban and as a result in the early Middle Ages we see a general decline of urban life. The reign of Charlemagne (742-814) was that of a transition from classical to medieval civilization. Charlemagne ruled the Frankish kingdom from 771-814 which is and was a forty years span because of the European expansion and the growth of people living in this area. His stability had staying power because he

Effect Of Trade Openness On Developing Countries - 1591 Words

2. METHODOLOGY 2.1. DATA In this study, panel data for 25 developing countries is used for the years 2000, 2005 and 2010. These countries are listed separately in appendix ‘A’. The World Bank list of developing countries was referred to but data for these three particular years was available for 25 out of 145 countries. All the variables that were used in our model were sourced from the World Bank’s World Development Indicators 2013. The description of variables is given in appendix ‘B’.The descriptive statistics of the variables are presented in appendices ‘C’ and ‘D’. 2.2. FRAMEWORK AND TECHNIQUE We estimate two models in this paper viz. a single equation random effect panel regression model and a two equation instrumental variable panel regression model, both for the years 2000, 2005 and 2010. First, we estimate the single equationmodel. The aim of this model is to find out the effect of trade openness directly on poverty in developing countries. The following equation is estimated: p = a + b1 (tra) + b2 (infr) + b3 (edu) + b4 (health) + b5 (gdpcap) + e(1) where, ‘p’ is poverty headcount ratio at $1.25 a day (PPP). The ‘tra’ is the trade opennessmeasured as total trade as percentage of GDP. ‘infr’ is the infrastructure variable which is represented by telephone lines and mobile cellular connections per 100 people. ‘edu’ is the levels of education which is represented by primary completion rate. This indicator is also known as gross intake rate to the last gradeShow MoreRelatedThe Impact Of Technological And Commercial Effects On Economic Growth1642 Words   |  7 Pages(international) trade which enables exchange and consumption of goods and services which they cannot produce, thereby enjoying variety of goods and services to improve the standard of living of their people. Some of the positive effects International trade (IT) have on economic growth (EG) were pointed out by Smith (1776) and this idea triumphed until World War II. 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Assertiveness Paper Free Essays

Assertive Paper When faced with a dilemma at work or at school the way you handle and voice your opinion is crucial in communicating your level of assertiveness. There is a proper way of being assertive rather than seeming aggressive. It takes practice in order to properly accomplish a comprehension of this technique. We will write a custom essay sample on Assertiveness Paper or any similar topic only for you Order Now Becoming better at speaking your mind verbally and nonverbally will allow you to interact as a leader amongst your fellow workers and colleagues. I can be an assertive person when the time is right and the surroundings ask for a certain level of assertiveness to be needed. If I am with a group of people and I disagree with someone’s opinion or point of view of a certain issue I will allow myself to speak my mind without attacking what the other person said. The most important part of being assertive to me is not being aggressive towards others when expressing thoughts. An example would be during my senior year in high school when we were placed into groups and had to discuss our opinion on gay marriage. The conversations were at the most very educated until a person bluntly stated that they believed gay people should never get married because it was disgusting. Surely this person was entitled to their opinion but the was they phrased their response was in an aggressive manner towards anyone who believed otherwise. I responded right away without directly referring to that person with the word you rather than spoke my mind using the word I. My opinion was that people should be allowed to do what they think it is best for them no matter what others might think. If their decision is not affecting anyone else then they are entitled to their own actions and decisions as human beings. Once I said that the person became angry in a way but not because I disagreed with them but rather in the way I formed my response they could not say I was directly meaning it towards them. The verbal messages I tend to always give out when being assertive has to be for the most part to seem sure of what I am saying backing it up with support but at the same time not sounding like I am attacking anyone’s ideas or opinions. Beginning my words with I makes people feel less threatened and allows them to also have an opinion. When the situation requires me to give an order I will be serious and communicate what needs to be done. The nonverbal messages that I give off when being assertive is to maintain eye contact with the person. This is really important to me because it lets the other person know you are serious and expect what you are telling them to be understood and also taken into consideration. My body posture when doing so is standing upright without moving around or making a lot of hand movements. I try to keep a steady posture which allows the person to stay focused on my message. What I consider to be doing well while being assertive are speaking with a direct tone to the subject in matter while maintaining eye contact. When beginning my message the first word I tend to use is I in order to stay away from people believing they are being blamed or accused. I refrain from telling people your wrong or that is not the way to do something unless it is required of me to do so in certain situations. The way that works the best when communicating a solution to a problem or an approach is to have a sense with the person that what your are saying is a good way but leaving the window open for them to have an opinion as well. I would like to improve myself in the area of giving speeches in front of people to seem very confident. I am not a bad public speaker but I tend to get nervous when doing so for a long period of time. I have tried practicing in front of the mirror speaking and it works out great but it is not the same as actually being in front of many people. That’s what I need more practice in order to be looked at as very assertive when giving a speech. Assertiveness is a learned trait that we all must be aware of and practice in our everyday lives. This quality will help you all through out school and work. It will also better your relationship with friends and family. Being confident and believing in yourself is an important attribute that must go hand in hand with being assertive. Communicating with proper grammar and adjacent nonverbal cues will allow you to be taken serious and provide a level complete with the perfect balance of a great assertive person. How to cite Assertiveness Paper, Papers

Auditing Plan and Professional Practice †MyAssignmenthelp.com

Question: Discuss about the Auditing Plan and Professional Practice. Answer: Audit planning Audit plan is the particular guideline that is required to be followed during the audit procedure. The audit plan helps the auditor to gain sufficient and required information that may used to obtain audit evidences as per the requirement. Further, the audit plan helps the auditor to minimise the costs as well as misunderstanding during the course of audit (Arens et al., 2016). It involves the analysis of the companys financial statements to assess the accuracy of the statements and the level of materiality involved. Effective audit plan is important for focusing on the areas with greater risk and carry out the audit procedures accordingly. Analytical review Analytical review is defined as the process on the basis of the financial ratios of the company to recognize the risk involved areas and materiality. It is one of the financial procedures for audit that assist the auditor to understand the business of the client and changes taken place in that during the year (Kerr, 2013). The analytical review procedure also assists in recognizing the potential risk areas for planning the audit procedures. Preliminary judgement regarding materiality Preliminary estimation for materiality that is also known as the materiality planning is the judgement on financial statement of the company. It is the highest value by which auditor projects that the statement could have been misstated by intentional or unintentional error, fraud or misinterpretation that will not have material impact on the decision of the decision makers (Titera, 2013). However, as materiality is a relative term, it is required for the auditor to establish the bases or levels for judging materiality to judge whether any changes is material or immaterial. First account selected Cash at bank Rational for selection Irrespective of the changes in the amount, the auditor shall give special attention while auditing cash as cash is exposed to the risk of fraud, misstatement and embezzlement (Revinskaya, 2015). Assertion and explanation From the balance sheet of SJC Corp is is recognized that the Cash has been increased by 5,000 over the 9 months period and is expected to increase further by 14,135 for the rest 3 months period. Cash balance is associated with various risks like error or fraud as it is the most liquid form of asset (Makarenko Yardanova, 2015). Recommended audit procedure All the record related to payment and receipt shall be checked properly to ensure that no transactions related to cash is missed. Further, the auditor shall check that all payment vouchers are properly authorised. Further, all the receipts and payment vouchers shall be matched with the payment and receipt register. Finally the cash register shall be reconciled with the bank balance. Second account selected Gross profit Rational for selection The expected gross profit of the company has been reduced by 3.52% instead of increase in expected sales by 0.83%. Further, the expected cost of sales for SJC Corp has been increased by 9.29% that was not in proportion with the increase in sales. Assertion and explanation Gross profit is generally concerned about 2 items, those are revenue and cost of goods sold. Assertions involved with the sales are that it may have been recorded at lower amount and sales of the current period may have been deferred to the next period. Further, the cost of sales as can be seen from the income statement that it is increased by 9.29% whereas the sales are increased by only 0.83%. Therefore, the risk involved there that the cost of goods sold has been recorded at higher amount or cost for previous period has been recorded in the current period (Melikhova Nikolayenko, 2017). Recommended audit procedure All the sales related documents like sales invoices, sales registers receipts for the payment received shall be checked properly. Further, for cash sales the receipt shall be matched with cash register and for for credit sales the sales amount shall be matched with the account receivable. Third account selected Wages Rational for selection Irrespective of the amount involved, the auditor shall focus on wages while auditing as the management has the opportunity of misstating the wage payment through misstatement of the payroll sheets. Assertion and explanation From the income statement of SJC Corp it is recognized that the wages expenses has been reduced by 5,000 or by 9.43%. The possible reason of reduction may be the retirement of some employees during the year. However, it may also be the case that for recording higher (Ruhnke, Pronobis Michel, 2014). Recommended audit procedure All the records related to wages shall be checked to ensure that the employees who were in active engagements are only paid and no fictitious payment has been included. Further, the payroll data shall be matched with the salary entitlement sheet to ensure that the employees are not overpaid or underpaid. Moreover, the payment shall be matched with the days present register to ensure that the employees are not paid for the days on which they have not worked or have not paid for the days worked. Fourth account selected Depreciation on motor vehicle Rational for selection Depreciation on motor vehicle has been increased by 27.04% through there were no addition in the amount of motor vehicle. The amount of motor vehicle was 66,000 for both the year. However, the amount of depreciation has been increased from 21,000 to 26,678. Assertion and explanation Generally, the depreciation expenses are reduced over the times until some new additions have been made to the asset during the year. It can be observed from the balance sheet of SJC Corp that though no additions have been made to motor vehicle, the depreciation is increased by 5,678. The reason may be that the company has changed its depreciation method or they charge depreciation on the asset which is not yet ready to be used (Eilifsen Messier Jr, 2014). Recommended audit procedure The details regarding the motor vehicle that is the purchase date, purchase price, useful life and expected salvage value of the asset shall be checked. Further, the method of depreciation applied on the asset shall be matched with the depreciation amount and the auditor must ensure that the method is consistently applied all over the year. If the method of charging depreciation on motor vehicle has been changed from weighted average method to diminishing balance method or from diminishing balance method to weighted average method then the auditor shall check for the disclosure notes. Fifth account selected Inventory Rational for selection For any kind of business, inventory is the major component. Therefore, inventory shall be checked with more cautions as the inventory can be subjected to fraud, error or misstatement (Legoria, Melendrez Reynolds, 2013). Assertion and explanation Expected inventory of the company has been increased by 17.77%. It is expected to be increased to 204,919 from 174,000 over the one year period from 2015 to 2016. Therefore, chances are there that the inventory has been misstated. Recommended procedure The inventory shall be matched with the cost of goods sold and with the opening and closing stock. Further, the method of calculating the inventory shall be checked with the amount. 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