Dating Stonehenge Case Study - 275 Words

Dating Stonehenge (Case Study Sample) Content: Running head: DATING STONEHENGE. 1Statistics: Case Study 3NameInstitutionQUESTION 1 * Step 1.ÂSet up hypotheses and determine level of significanceNull hypothesis: H0: ÃŽÂ ¼ = 2950 B.CAlternative hypothesis: H1: ÃŽÂ ¼ 2950 B.C        Î =0.05n = 9 , X= 3033.1 s = 66.9 , ÃŽÂ ¼ = 2950 B.C * ÂStep 2.ÂSelect the appropriate test statistic. ÂBecause the sample size is small (n30) the appropriate test statistic isÂ. * Step 3.ÂSet up decision rule. ÂThis is a lower tailed test, using a t statistic and a 5% level of significance.In order to determine the critical value of t, we need degrees of freedom, df, defined as df=n-1. Here df=9-1=8.The critical value for a lower tailed test with df=9 and a =0.05 is Â2.3060 (from t-test tables) and the decision rule is as follows: ÂReject H0Âif tÂÂ2.3060. * ÂStep 4.ÂCompute the test statistic. ÆšWe now substitute the sample data into the formula for the test statistic identified in Step 2. Â9525001854200t = 3033.1 à ¢Ã¢â€š ¬ 295066.9 / à ¢Ã… ¡ 9=3.7265 * Step 5.ÂConclusion. ÂWe do not reject H0Âbecause 3.7265 Â2.3060. We do not have statistically significant evidence at ÃŽ=0.05 to show that the mean date for the construction of the ditch of 2950 B.C is lower than the estimates from unshed antlers excavated from the ditch produced a mean of 3033.1 B.C.QUESTION 2 * Step 1.ÂSet up hypotheses and determine level of significanceNull hypothesis : H0: ÃŽÂ ¼ = 2950 B.CAlternative hypothesis: H1: ÃŽÂ ¼ 2950 B.C        Î =0.05n = 3 , X= 2193.3 s = 104.1 , ÃŽÂ ¼ = 2950 B.C * Step 2.ÂSelect the appropriate test statistic. ÂBecause the sample size is small (n30) the appropriate test statistic isÂ. * Step 3.ÂSet up decision rule. ÂThis is a lower tailed test, using a t statistic and a 5% level of significance.In order to determine the critical value of t, we need degrees of freedom, df, defined as df=n-1. Here df=3-1=2.The critical value for a lower tailed test with df=3 and a =0.05 is 4.3027 (from t-test tables) and the decision rule is as follows: ÂReject H0Âif tÂÂ4.3027. * ÂStep 4.ÂCompute the test statistic. ÂWe now substitute the sample data into the formula for the test statistic identified in Step 2. Â9525001854200t = 2193.3 à ¢Ã¢â€š ¬ 2950104.1 / à ¢Ã… ¡ 3= -12.5902 * Step 5.ÂConclusion. ÂWe reject H0Âbecause -12.5902Ë 4.3027. We have statistically significant evidence at ÃŽ=0.05 to claim that the population mean age of the Bluestone formations is not different from Corbinà ¢Ã¢â€š ¬s declared mean age of the ditch, that is, 2950 B.C.QUESTION 3 * Step 1.ÂSet up hypotheses and determine level of significanceNull hypothesis : H0: ÃŽÂ ¼ = 2950 B.CAlternative hypothesis: H1: ÃŽÂ ¼ 2950 B.C        Î =0.05n = 3 , X= 1671.7 s = 99.7 , ÃŽÂ ¼ = 2950 B.C * Step 2.ÂSelect the appropriate test statistic. ÂBecause the sample size is small (n30) the appropriate test statistic isÂ. * Step 3.ÂSet up decision rule. ÂThis is a lower tailed test, using a t statistic and a 5% level of significance.In order to determine the critical value of t, we need degrees of freedom, df, defined as df=n-1. Here df=3-1=2.The critical value for a lower tailed test with df=2 and a =0.05 is 4.3027 (from t-test tables) and the decision rule is as follows: ÂReject H0Âif tÂÂ4.3027. * ÂStep 4.ÂCompute the test statistic. ÂWe now substitute the sample data into the formula for the test statistic identified in Step 2. Â9525001854200t = 1671.7 à ¢Ã¢â€š ¬ 295099.7/ à ¢Ã… ¡ 3= -22.2074 * Step 5.ÂConclusion. ÂWe reject H0Âbecause -22.2074Ë 4.3027. We have statistically significant evidence at ÃŽ=0.05 to claim that the population mean age of the Y and Z holes is not different from Corbinà ¢Ã¢â€š ¬s stated mean age of the ditchà ¢Ã¢â€š ¬that is, 2950 B.C.QUESTION 41st site:n = 9 , X= 3033.1 s = 66.9We arrive atÂz = -1.96. ÂNow we solve forÂx: x à ¢Ã¢â€š ¬ 3033.1  x à ¢Ã¢â€š ¬ 3033.1ÂÂÂÂÂÂÂÂ-1.96 = = 66.9/Âà ƒ ¢Ã… ¡9  22.3ÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂHence x à ¢Ã¢â€š ¬ 3033.1 = -51.514We say thatÂÂ51.514Âis theÂmargin of error.We have that aÂ95% confidence interval for the meanÂclarity is (2981.587, 3084.613)In other words there is aÂ95%Âchance that the mean years is betweenÂ2981.587 and 3084.613 B.C2nd site:n = 3 , X= 2193.3 s = 104.1We arrive atÂz = -1.96. ÂNow we solve forÂx: x à ¢Ã¢â€š ¬2193.3 x à ¢Ã¢â€š ¬ 3033.1ÂÂÂÂÂÂÂÂ-1.96 = = 104.1/Âà ¢Ã… ¡3 60.102ÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂÂ

The Death Of A Salesman By Arthur Miller - 1618 Words

Both the authenticity and the purity of the American Dream have been put into question by various pieces of literature, such as the Death of a Salesman by Arthur Miller, or even the modern classic American Psycho by Bret Easton Ellis. With specific regard to The Great Gatsby by F. Scott Fitzgerald, the death of the American Dream is seen through the eyes of Nick Carraway as he watches America’s morality and virtue disintegrate before him. The American Dream is supposed to represent the ideal that every U.S. citizen should have an equal opportunity to achieve success and prosperity through hard work, determination, and initiative. With that being said, the failure of the American Dream in the novel is epitomized by the lack of equality, moral values, and the ultimate demise of both Gatsby and the dreams for which he represented. Notably, social discrimination is undoubtedly a prominent factor in the downfall of the American Dream. The Valley of Ashes is used as a physical repre sentation of the prominent division between the upper and lower class. The fact that the rich hold such a deep aberration for the poor is further exhibited through the relationship between Tom Buchanan and George Wilson; Tom establishes his unquestionable superiority over Wilson and constantly looks down on him, as demonstrated by the quote, â€Å"He’s so dumb he doesn’t know he’s alive† (26). Myrtle, like her husband, is not immune to Tom’s powerful presence, in fact, she embraces his wealth as if it wasShow MoreRelatedDeath Of A Salesman By Arthur Miller1387 Words   |  6 PagesAmerican play-write Arthur Miller, is undoubtedly Death of a Salesman. Arthur Miller wrote Death of a Salesman in 1949 at the time when America was evolving into an economic powerhouse. Arthur Miller critiques the system of capitalism and he also tells of the reality of the American Dream. Not only does he do these things, but he brings to light the idea of the dysfuncti onal family. Death of a Salesman is one of America’s saddest tragedies. In Arthur Miller’s, Death of a Salesman, three major eventsRead MoreDeath Of A Salesman By Arthur Miller888 Words   |  4 PagesDeath of a Salesman† is a play written by Arthur Miller in the year 1949. The play revolves around a desperate salesman, Willy Loman. Loman is delusioned and most of the things he does make him to appear as a man who is living in his own world away from other people. He is disturbed by the fact that he cannot let go his former self. His wife Linda is sad and lonely; his youngest son Biff is presented as a swinger/player while his eldest son Happy appears anti-business and confused by the behaviorRead MoreDeath Of A Salesman By Arthur Miller1573 Words   |  7 Pagesrepresents a character with a tragic flaw leading to his downfall. 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Arthur Miller puts a modern twist on Aristotle’s definition of ancient Greek tragedy when Willy Loman’s life story directly identifies the fatal flaw of the â€Å"American Dream†. Willy Loman’s tragic flaw can be recappedRead MoreThe Death Of A Salesman By Arthur Miller846 Words   |  4 PagesA Dime a Dozen The Death of a Salesman is a tragedy written by playwright Arthur Miller and told in the third person limited view. The play involves four main characters, Biff, Happy, Linda, and Willy Loman, an ordinary family trying to live the American Dream. Throughout the play however, the family begins to show that through their endeavors to live the American Dream, they are only hurting their selves. The play begins by hinting at Willy’s suicidal attempts as the play begins with Linda askingRead MoreDeath Of A Salesman By Arthur Miller Essay2538 Words   |  11 PagesSurname 1 McCain Student’s Name: Instructor’s Name: Course: Date: Death of a Salesman Death of a salesman is a literature play written by American author Arthur Miller. The play was first published in the year 1949 and premiered on Broadway in the same year. Since then, it has had several performances. It has also received a lot of accordances and won numerous awards for its literature merit including the coveted Pulitzer for drama. The play is regarded by many critics as the perfectRead MoreDeath Of A Salesman By Arthur Miller2081 Words   |  9 Pages#1 â€Å"Death of a Salesman† by Arthur Miller is a tragedy, this play has only two acts and does not include scenes in the acts. 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Evoluation and Technology in Different Cultures Essay example

Evolution and Technology Technology is a vital part of what it means to be human. Anthropologists have found that Homo sapiens are one of the earliest to rely on technology. This is because unlike other animals, humans were not covered in scales nor did they have wings or gills. (Hjorth 64) â€Å"The nature of our evolution has been external to our bodies.† (Hjorth 64) Throughout centuries humans have created technology to help them survive and evolve instead of doing so through mutation. Instead of growing wings we developed planes, instead of developing eyes of a hawk, we developed binoculars and telescopes. (Hjorth 64) In a matter of generations rather then millennia, a new technological device can come into general use by everyone who†¦show more content†¦(Farahani) Although most countries face drawbacks, recently there have been examples where culture has affected technology. Popular phones have recently been developed for Muslim users that support their religiou s practices by reminding them when it is time to pray, orienting them towards the Mecca and disabling incoming calls for the amount of time they pray. (Finin) Different cultures influence the types of technology created. However, most pieces of technology are created to fit all cultures. Technology such as the iPhone or iPad has different apps that you can download which offer users different possibilities to fit in with their cultures. Cultural critique of technology exists in society as an overall assessment of technological change. Culture is what influences technology to make it fit in with our cultural needs. (Backer) Convenience The ultimate purpose of technology is to enhance human’s lives by making tasks simpler to perform. Modern technologies give us a more convenient life compared to days with simpler technologies. (Wang) â€Å"Communication is more accessible, merchandise is more accessible, and the whole world is more accessible.† (Wang) With a simple click of the mouse we could travel the world, we could take classes from the top universities without actually being there on campus, and we could talk to our friends and family face to face even if we are across the world. (Wang) Our reliance on computers and other devices to â€Å"keep

Organ Sale And Its Effect On Society - 945 Words

Organ sale is one of the most important issue going on in today’s world. However, many do favor organ sale and many does go against of organ sale. They favor it because it saves one’s life and poor people can get money while others go against it because of illegal trading and due to lack in government regulation. However, many countries have banned it but it is still going on through illegal trading. So in this essay we will see how sources are supporting this idea and going against of the idea of the organ sales. In her article, â€Å"Organ Will Save Lives† by Joanna Mackay addresses how people are dying to buy and sell a kidney. She tells government not to ban the sale of human organs but they should manage it properly from being in illegal way. Mackay says â€Å"About 350,000 Americans suffer from end-stage renal disease, a state of kidney disorder so advanced that the organ stops functioning altogether.† (1) and for this dialysis and kidney transplanta tion are only way to cure treatment. Dialysis is considered to be harsher and expensive as it acts as artificial kidney and filters the blood for the patient. It does give patient better treatment but not well as expected as it adds more stress to patient body, they usually get unconscious and tired whereas in kidney transplantation it is more secure and valid in today’s world with few complications and it is done by confirming the tissue it is matching or not with anti-rejection drugs. This treatment is considering to be quietShow MoreRelatedSale Of Organs And Its Effects On Society1417 Words   |  6 PagesSale of Organs An organ is a body tissue that helps in the general operation of the body. Selling organs is legally and morally wrong. However, some people still do that. 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Organ donation mission is to save many terminally ill recipients at the end stages of their lives, the significan ce of the organ donation is to give back to restore one’s quality of life. The ongoing issues may present an idealistic portrait of how these issues may be resolved. As a result organ donation mission is toRead MoreOrgan Donation And Organ Organs Essay1308 Words   |  6 PagesOrgan donations have encountered organ donor and organ supply rejections. Organ donation challenges and demands increase as the organ shortages increase over the years. Organ donation’s mission is to save many terminally ill recipients at the end stages of their lives. The significance of the organ donation is to give back to restore one’s quality of life. The ongoing issues may present an idealistic portrait of how these issues may be resolved. As a result, the mission of organ donations are toRead MoreThe Underground Economy Concerning The Illicit Sales Of Organ Retrieval Services Essay1658 Words   |  7 Pages Every Action comes with a Price in Life In recent years, there been discussions about the underground economy concerning the illicit sales of organ retrieval services. Either by trade, sale or illegal stealing of organs the effects is widespread in foreign countries making way to the United States. The effects of this practice deeply affect many people who give into the hype of sacrificing self or others for payoffs, with the benefit not equaling to the value or the accommodations promised. TheRead MoreImplicit Concerns For The Legalization Of The Organ Sale1347 Words   |  6 PagesImplicit Concerns for the Legalization of the Organ Sale With the increasing need of organs for medical treatment, illegal organ black markets have become more rampant. 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In the case of the commercialization of organ transplantation, would the ramifications laid by Einstein change if a doctor had only one hour to save the life of a patient in dire need of an organ transplant? An individual that had spent the last three years on a waiting-list? Waiting, years, months, and days without end for a second chance at life. Similar to Einstein

No Escape From The Incessant Dream - 918 Words

There is no escape from the incessant dream. It encompasses every factor of the modern American lifestyle. It all begins with The American Dream, in which everyone strives to become part of something bigger then themselves. The obsession, that supposedly defines how happiness can be obtained. But happiness is not, contrary to the beliefs of the American Dreamers, measured on a checklist including 2.5 kids, 1 dog, 1 cat, baby blue house in suburbs, white picket fence, 2 car garage, and a perfectly manicured lawn. That image is a facade over the ever-crumbling ash heaps of our world. It is impossible to measure one s life or happiness on a scale of coffee spoons, cars, or annual income, yet many people continue to plug away like machines for no other reason than to make the money that they honestly believe will bring them true happiness. This idea is everywhere, leaving much of America longing for a life that does not exist and working toward a goal that could never be reached in this lifetime. Madonna Marsden said it best when she stated that, â€Å"From Ben Franklin in the 1740’s to Ross Perot in the 1990’s, money means power, status, and respect† (134). For everyone this dream may be different, yet the concept remains unchangeable. Marsden also stated, With hard work comes achievement, and with achievement comes material comforts of the American Dream and sometimes even great riches and a place in history (134). The Presidency of the United States of America is an officeShow MoreRelated Analysis of The Day of the Locust by Nathanael West Essay916 Words   |  4 PagesAnalysis of The Day of the Locust by Nathanael West Nathanael West’s The Day of the Locust tells the story of people who have come to California in search of the American Dream. They travel west hoping to escape less than perfect lives and pursue success in Hollywood. The characters in this novel dream of a life of luxury, having lots of money, and living happily ever after. They eventually come to the realization that the seemingly picture perfect life that California represents is not asRead MoreThe Day of the Locust Essay932 Words   |  4 PagesNathanael Wests The Day of the Locust tells the story of people who have come to California in search of the American Dream. They travel west hoping to escape less than perfect lives and pursue success in Hollywood. The characters in this novel dream of a life of luxury, having lots of money, and living happily ever after. They eventually come to the realization that the seemingly picture perfect life that California represents is not as easy to attain as they once thought. The charactersRead MoreThe American Dream871 Words   |  4 Pages I believe that the American Dream is alive and dead. 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Analysis of Home Burial free essay sample

Amy, has no one to turn to for comfort other than her husband. Amy is suffering from extreme grief due to the loss of her first-born child. She lashes out at her husband for being insensitive and apparently emotionally unaffected by the death of their child. Their conflicting views on grief cause Amy to repress her anger and resent her husband. Her husband’s negligence during their child’s burial triggers a dramatic emotional outburst during her fragile state of mind. Robert Frost was born in San Francisco, California on March 26, 1874. When Frost was eleven, his father died from tuberculosis in 1885 and Robert’s mother took the two children, Robert and Jeanie, to Lawrence, Massachusetts, where they were taken in by the childrens paternal grandparents. Robert and Jeanie grew up in Lawrence, and Robert graduated from high school in 1892. A top student in his class, he shared valedictorian honors with Elinor White, with whom he had already fallen in love. We will write a custom essay sample on Analysis of Home Burial or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Robert and Elinor shared a deep interest in poetry, but their continued education sent Robert to Dartmouth College and Elinor to St. Lawrence University. Impatient with academic routine, Frost left Dartmouth after less than a year. He and Elinor married in 1895 but found life difficult, and the young poet supported them by teaching school and farming, neither with notable success (Gerber). During the next dozen years, six children were born, two of whom died early, leaving a family of one son and three daughters. Frost resumed his college education at Harvard University in 1897 but left after two years study there. He later died in 1963. Family farms were far more common during Frost’s lifetime than they are today. Historically, the majority of the population lived in rural America during the early 20th century, many of which maintained small family farms as a source of income. According to the U. S. Department of Agriculture, family operated farms have decreased from 6. 3 million in 1910 to 2. 19 million in 1998. (USDA) It was not uncommon for a married couple to have three or more children, possibly due to the lack of birth control or free labor. Unfortunately, the death rate among young children was high during this time, due to the lack of vaccines and advanced medical technology. Many of Frosts’ stories reflect the hardships of not only his life, but of the way of life for many families during that time. During the early 20th century families were simple, no television, internet, and barley radio. People had to find things to do and entertain themselves and each other. Hard work, especially farm work, was also a staple in early 20th century. Since many families were relatively insolated from other people, a very close bond would often be formed between siblings and parents. Fatal illness among people was very high, so families made certain to take full advantage of every minute they had because death could come at any moment. In â€Å"Home Burial† The husband has obviously prepared for death due to it being so common amongst children and apparently Amy is not quite so prepared for the turmoil that follows the death of a child. Robert Frost uses events from his life and draws on his own personal experiences in his writing; hence most of his work is based on death. His life was full of tragedy, one of his main outlets for his stress was writing poems and short stories. In â€Å"Home Burial†, Frost is using the characters in the story as a vehicle to play out the hard times he himself encounters when his children died. The story has an uncanny resemblance to his life during the time when he and his wife were dealing with their son’s death. Amy appears to be suffering from extreme grief due to the loss of her first-born child. However, due to her unusual grieving pattern, Amy is not suffering only from grief but also from major depression. The five stages of grief are Denial, Isolation, Anger, Bargaining, Depression, and Acceptance. Amy is having difficulty moving through these five stages of grief and is trapped in the anger and denial stage. Her husband’s insensitivity during their child’s burial triggers a dramatic emotional outburst during her fragile state of mind. This insensitivity is evidenced by Amy’s saying, â€Å"If you had any feelings, you that dug with your own hand how could you? † (Frost 1131). This statement by Amy signifies that she is using her husband’s apparent insensitivity as an outlet for her anger. Amy’s husband apparently agitates and intensifies her feeling, which clearly demonstrates signs of an acute mood disorder. Amy is having difficulty with depression as well. She is unable to move to the last stage of grief, acceptance, until then she will be stuck in the same stage, reliving the same emotions over and over until she is able to cope with the feelings that were aroused in her, and move on to the subsequent stages. Amy’s husband seems to be coping with the loss of their child well. He has successfully completed the five stage of grief, has overcome, and accepted the child’s death. A viable explanation for her husband’s lack of depression is that women are two times more likely than men to suffer from depression. According to research preformed by psychologist Susan Hoeksema, â€Å"Women are twice as likely as men to be diagnosed with major depression. † (Psychology 600) â€Å"Home Burial† can be utilized as insight into the culture and behavior of early 20th century families and can be used to understand the evolution of human behavior throughout the generations. Through the advancement of medical technology, we can now cure diseases that would normally be a death sentence in the early part of the 20th century. In addition, advancements in handling emotionally and psychologically unstable people have evolved from the behavior of the past generations. Studying literature and people from the past will aid in the development of a new understanding in the psychology and culture of people. During the course of this assignment, I have learned various techniques writer’s use when writing their stories. In â€Å"Home Burial†, Robert Frost draws from his own personal experiences to create a poem that will analyzed by millions of students for many years to come. Also, by reading and analyzing Frost’s and other authors work, I have a deeper understand of what goes into these stories and in turn will help me to write better essays and stories.

Audit Strategy and Materiality Identification for Woolworths Limited

Question: Discuss about theAudit Strategy and Materiality Identification for Woolworths Limited. Answer: Introduction The title of the report is Audit strategy and materiality identification which itself suggest that the report has been prepared to analyze and assess the environment of the client as tool for effective and efficient auditing. Woolworths Limited, a company listed in ASX is chosen so that aim of the report can be achieved. The body of the report is divided into three main parts. First part helps in finding the factors which audit manager should investigate so that understanding of client can be obtained. The second part helps in understanding the weakness present in internal control system of the company along with identification of control risks. The third part helps in ascertainment of materiality level at the preliminary stage of audit. The report has been prepared using the annual report for the year 2017 along with other reliable sources available on internet. Factors Effective Audit Strategy Issues at Industry and Economic Level The following are major three factors which the audit manager should investigate while gaining the understanding of the client and its business: Understanding of Industry and Competitor The first major factor that each audit shall consider for the planning of the audit is to analyze the industry in which the company is operating and then whether there any competitors of the business. The company is engaged in the business of retail chains which provide all the home and domestic items at one place. Thus the industry in which the company operates is the departmental Chain industry. Along with the industry knowledge, the information of the competitor shall also be checked and reviewed. For instance the company major competitor is the Wesfarmers Private Limited. The market share of the competitor along with the different products supplied and any other advancement shall be checked (Company Official Website, 2017). Understanding the Riskiness in business Identifying the business risk is the very important part in planning the audit. It is because due to the risk present in the business the auditor is required to modify his plan accordingly. In the given case, the major risk to the company is competition for which the auditor shall modify his plan. Understanding the needs of the stakeholders The audit plan shall be developed in accordance with the needs of the stakeholders. For instance the regulating authority prescribes that the disclosure of impairment of assets shall be made in accordance with the new accounting standard. Thus, the strategy of the auditor will get changed with the applicable provisions of the new accounting standard. Issues at Entity Level The following are major three factors which the audit manager should investigate while gaining the understanding of the client and its business at the level of the entity and its environment: Understanding nature of the entity As per paragraph number 11 of the ASA 315, It means before planning of the audit, the auditor shall understand the following to know the nature of entity (AASB Official Website, 2013): The operation of the company The structure of the company with regard to its ownership and governing bodies The details of the proposed investments if the company is planning to have and The details with regard to the source of finance of the company and how the same has been placed with regard to the proportion It will help the audit team to understand the heads of various account balances and transactions therein. Understanding the application of accounting policies The accounting policies plays a very significant role in developing the audit strategy because of the fact that the accounting policy shall be in accordance with the applicable reporting framework and according to the nature of the business. Measurement and review of financial performance The financial performance of the company shall be measured and reviewed with the help of the financial ratios like net profit ratio, gross profit ratio, current ratio and so on. It will help the auditor to focus on the areas which requires the special consideration. Assessment Of Internal Control And Control Risk Ruth view and suggestions at times will meet the requirements but in most of the cases, it will fail very badly. It is because of the fact that the risk is measured in accordance with the nature and size of the business. In the given case of Woolworths Limited, the questionnaire alone will not serve the purpose in any way. The auditor is required to evaluate each of the processes and procedures so as to find the deviations in the applications of the same. For instance purchase process shall be examined in detail from the procurement and shall end with the sale thereon. Preliminary Assessment Of Materiality The audit team should consider the different assertions level for different transactions, account balances and the different policies disclosures made by the company in the financial statements that would lead to material misstatement at the preliminary assessment level of materiality (AASB Official Website, 2013). For example, in Woolworths Limited, increase in gross profit margin by 70 bases points in 2017 which become 28.07% of sales (Company Official Website, 2017). Conclusion And Recommendation Understanding of client and its business environment along understating of materiality involved in the financial statements should the main focus before start of audit by the Auditor or its team. The audit should identify all risks involved in internal control system of the company so that audit risks can be identified and audit trail can be predefined by the auditor to substantiate his opinion on the true and fair view of the financial reporting. It is concluded the Woolworths has good internal control but its open for material business risks which can affect the decision of stakeholders. It is recommended from the report to apply AASB 315 appropriately before the starting engagement as decided in engagement letter. References AASB Official Website, (2013), Auditing Standard ASA 315- Identifying and Assessing Risks of Material Misstatements through Understanding the entity and its environment Online available at https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standar d_ASA_315.pdf accessed on 30-04-2018 AASB Official Website, (2013), Auditing Standard ASA 306- Materiality and Audit Adjustments Online available at https://www.auasb.gov.au/admin/file/content102/c3/AUS_306.pdf accessed on 30-04 -2018 Company Official Website, (2017), online available at https://www.woolworths.com.au/ accessed on 30-04-2018