Tuesday, December 31, 2019

A Guide to the IB Middle Years Program

The International Baccalaureate ® Diploma Programme is growing in popularity at high schools around the world, but did you know that this curriculum is designed only for students in grades eleven and twelve? It’s true, but it doesn’t mean that younger students have to miss out on the IB curriculum experience. While the Diploma Programme is only for juniors and seniors, the IB also offers programs for younger students. The History of The International Baccalaureate ® Middle Years Programme The International Baccalaureate first introduced the Middle Years Programme in 1994 and has since been adopted by more than 1,300 schools around the world in more than 100 countries. It was originally designed to meet the growing needs of the students in the middle level, which roughly equates to students ages 11-16, at international schools. The International Baccalaureate Middle Years Programme, sometimes referred to as MYP, can be adopted by schools of any kind, including both private schools and public schools. The Ages Levels for the Middle Years Program The IB MYP is targeted to students ages 11 through 16, which in the United States, typically refers to students in grades six through ten. There is often a misconception that the Middle Years Programme is only for middle school students, but it in fact offers courses for students in grades nine and ten. Should a high school only offer grades nine and ten, the school may apply for approval to teach only the portions of the curriculum that relate to their appropriate grade levels, and as such, the MYP curriculum is often adopted by high schools that embrace the Diploma Programme, even if the lower grade levels are not offered. In fact, due to the similar nature of MYP and the Diploma Programme, the IB’s Middle Years Programme (MYP) is sometimes  referred to as Pre-IB. Benefits of The Middle Years Programme Course of Study The courses offered in the Middle Years Programme are considered to be preparatory for the highest level of IB study, the diploma program. However, the diploma is not required. For many students, the MYP offers an improved classroom experience, even if the diploma isn’t the end goal. Similar to the diploma program, the Middle Years Programme focuses on providing students with a real-world learning experience, connecting their studies to the world around them. For many students, this form of learning is an engaging way to connect with materials. In general, the Middle Years Programme is considered more of a framework for teaching rather than a strict curriculum. Schools have the ability to design their own programs within set parameters, encouraging teachers to embrace best practices in teaching and cutting edge technology in order to create a program that best fits with the mission and vision of the school. A holistic program, MYP focuses on the student’s entire experience while providing rigorous studies that are implemented through varied learnings strategies. The Approach to Learning and Teaching for the Middle Years Programme Designed as a five-year curriculum for approved schools, the MYP’s goal is to challenge students intellectually and prepare them to be critical thinkers and global citizens. Per the IBO website, â€Å"The MYP aims to help students develop their personal understanding, their emerging sense of self and responsibility in their community.† The program was designed to promote the fundamental concepts of â€Å"intercultural understanding, communication, and holistic learning.† Since the IB Middle Years Programme is offered globally, the curriculum is available in various languages. However, what is offered in each language may vary. A unique aspect of the Middle Years Programme is that the framework can be used in part or in whole, meaning schools and students can elect to engage in a few classes or the entire certificate program, the latter of which carries specific requirements and achievements that must be attained. The Middle Years Programme Curriculum Most students learn best when they can apply their studies to the world around them. The MYP places a high value on this type of immersive learning and promotes a learning environment that embraces real-world applications in all of its studies. To do so, the MYP focuses on eight core subject areas. According to IBO.org, these eight core areas provide, â€Å"a broad and balanced education for early adolescents.† These subject areas include: Language acquisitionLanguage and literatureIndividuals and societiesSciencesMathematicsArtsPhysical and health educationDesign This curriculum typically equates to at least 50 hours of instruction in all of the subjects each year. In addition to taking the required core courses, students also participate in an annual interdisciplinary unit that combines work from two different subject areas, and they also participate in a long-term project. The interdisciplinary unit is designed to help students understand how different areas of study integrate in order to provide a greater understanding of the work at hand. This combination of two different areas of learning helps students make connections between their work and begin to recognize similar concepts and related material. It provides an opportunity for students to delve deeper into their studies and find greater meaning behind what they are learning and the importance of the material in the greater world. The long-term project is a chance for students to delve into topics of study about which they are passionate. This level of personal investment in learning usually means students are more excited and engaged in the tasks at hand. The project also asks students to maintain a personal journal throughout the year to document the project and to meet with teachers, which provides ample opportunity for reflection and self-assessment. In order to qualify for the Middle Years Programme certificate, students much achieve a minimum score on the project. The Flexibility of the Middle Years Program A unique aspect of the IB MYP is that it offers a flexible program. What this means is that unlike other curriculums, IB MYP teachers are not constrained by set text books, topics or assessments, and are able to use the framework of the program and apply its principles to the materials of choice. This allows for what many consider to be a greater level of creativity and the ability to implement learning best practices of any kind, from cutting edge technology to current events and teaching trends. In addition, the Middle Years Program doesn’t have to be taught in its full format. It is possible for a school to apply to be approved to offer only a portion of the IB. For some schools, this means only offering the program in a few of the grades that typically participate in the Middle Years Programme (such as, a high school offering the MYP only to freshmen and sophomores) or a school can request permission to only teach some of the eight typical subject areas. It is not uncommon for a school to request to teach six of the eight core subjects in the final two years of the program. However, with flexibility comes limitations. Similar to the Diploma Programme, students are only eligible to receive recognition (the diploma for higher levels and a certificate for the Middle Years) if they complete the full curriculum and achieve the required standards of performance. Schools wishing their students to be eligible for these forms of recognition must register to participate in what the IB calls the eAssessment, which uses students’ ePortfolios of coursework to evaluate their level of achievement, and also requires students to complete on-screen exams as a secondary measure of aptitude and achievement. A Comparable International Program The IB Middle Years Programme is often compared to the Cambridge IGCSE, which is another popular international education curriculum. The IGCSE was developed more than 25 years ago and is also adopted by schools worldwide. However, there are some key differences in the programs and how students from each assess their preparation for the IB Diploma Programme. The IGCSE is designed for students ages fourteen to sixteen, so doesn’t span as many grades as the Middle Years Programme, and unlike MYP, the IGCSE offers set curriculum in each subject area. Assessments for each program differ, and depending on a student’s learning style, may excel in either program. Students in the IGCSE often still excel in the Diploma Programme but may find it more challenging to adapt to the varied methods for assessment. However, Cambridge offers its own advanced curriculum options for students, so switching curriculum programs isn’t necessary. Students wishing to participate in the IB Diploma Programme typically benefit from participating in the MYP instead of other middle-level programs.

Sunday, December 22, 2019

Nike Inc. The Powerhouse Of The Sporting Goods And...

Nike Inc. has been the powerhouse of the sporting goods and apparel industry for years. Headquartering its powerful brand from Beaverton, Oregon, the company was founded on September 8, 1969 by Phil Knight, with a mission that emphasizes â€Å"design, development, marketing and selling of athletic footwear, apparel, equipment, accessories and services.† The rapid growth of the brand has led to heightened sales and endorsements in the United States, as well as incredible market performance in Europe and Asia (Morningstar). To maintain a competitive advantage in a clustered market, Nike has expanded its business across several sectors of the sports world, including Running, Training, Golf, the Jordan Brand, Elite, and many more. The company focuses on innovative products that are of high quality and appeal to the eye. For example, Nike released a preview of its high-tech, self-tying shoe from the famous â€Å"Back to the Future† films; the Nike Mags. A major reason why Nike has crushed profit expectations for nearly 4 consecutive years is due to the diversity of its products and its efficient outsourcing tactics. Furthermore, consumers are attracted to the brand itself, and one analyst said that roughly 80% of Nike shoes are bought for lifestyle purposes, not for a particular sport. At $50.57 per share, the company is performing below the target stock price, but optimism is high for a company that continues to exceed annual expectations. Growth for the next 5 years is expected toShow MoreRelatedBusiness Description And Growth Strategies1000 Words   |  4 PagesBusiness Description Growth Strategies: DICK’S Sporting Goods, an American sporting goods retailer, was founded in 1948 by a young but up-and-coming 18-year-old Dick Stack. Upon being rejected from presenting his new idea by the owner of the Army surplus store he worked at, Dick received a $300 loan from his grandmother and blossomed that investment into much of the product line you examine today when visiting a DICK’S sporting goods location. As of today, Ed Stack, Dick’s son, is the currentRead MoreBusiness Analysis : Athletic Apparel1301 Words   |  6 Pages Athletic Apparel companies are a growing niche market in the Textile and Apparel Clothing Industry. This market has exploded in recent years as activewear companies moved from exclusively outfitting athletes to offering comprehensive lifestyle brands, this trend is expected to continue with analysts indicating 50% growth by 2020. Under Armour, Inc. (â€Å"UA†) is a leading athletic apparel and active lifestyle brand that specializes in â€Å"development, marketing and distribution of branded performanceRead MoreAthletic Footwear Industry Analysis13423 Words   |  54 PagesAthletic Footwear Industry Analysis Group #1 TABLE OF CONTENTS SECTION PAGE Table of Contents 2 Industry Analysis 3 Nike Firm Analysis – 9 Adidas Firm Analysis – 15 Asics Firm Analysis – 21 Puma Firm Analysis – 27 Mizuno Firm Analysis – 33 New Balance Firm Analysis – 39 Skechers Firm Analysis – 45 I. Industry Definition The athletic footwear industry includes all producers of shoes designed in an athletic style or for an athleticRead MoreUnder Armour Case Analysis Essay6076 Words   |  25 Pagesinnovative gears and apparels to help stay ahead of their competitors. Under Armour finds it extremely important to maintain relationships with their managers and more importantly with professional teams. The company has prided itself on maintaining a competitive advantage by always having top notch products and adopting new strategies and ideas to outcompete the rivals. The company strategy and initiatives clearly seems to be working since Under Armour is able to compete with Nike and Adidas. UnderRead More The Nike Co. Essay3243 Words   |  13 Pages NIKE 1.)Description of Nike. 2.)Definition of Total Quality Management and how Nike implements it. 3.)Definition of the Five Elements of Task Environment and how Nike. implements it. The company: 1-A brief history of the organization 2- Nike’s goals 3- Nike’s objectives 4-Markets 5-Size Compare theory with what we found Conclusion Ø DESCRIPTION Basketball players want to be like Mike, but shoe companies want to be like NIKE. NIKE is the worlds number one shoe company andRead MoreNike Marketing Plan Essay7652 Words   |  31 PagesNike Marketing Plan By: Marketing Management Ââ€" MM522 March 2004 Outline I. Executive Summary II. Table of Contents III. Company History IV. Marcoenvironment a. Demographic b. Economic c. Social d. Political e. Technological f. Ecological V. Competitive Advantage a. Industry Environment b. Operating Environment VI. Four Ps of Marketing a. Product b. Place c. Promotion d. Price VII. Core Competencies a. Strengths b. Weaknesses c. Opportunities d. Threats VIII. BusinessRead MoreAdidas Marketing Plan20768 Words   |  84 Pages Executive†©Summary†© †© Adidas†©has†©been†©around†©since†©1924†©and†©has†©grown†©to†©be†©one†©of†©the†©top†©companies†©in†© providing†©a†©variety†©of†©high†©quality†©products†©to†©consumers†©interested†©in†©sports.†©It†©is†© currently†©the†©number†©two†©brand†©in†©the†©sporting†©goods†©industry,†©trailing†©its†©main†© competitor†©Nike.†©Adidas†©has†©a†©strong†©focus†©on†©both†©performance†©and†©style,†©as†©opposed†©to†© Nike’s†©more†©pure†©performance†©emphasis.†©Adidas†©is†©currently†©surviving†©in†©its†©market†©but†© has†©many†©barriers†©holding†©it†©back†©from†©becoming†©a†©more†©dominant†©and†©thriving†©companyRead MoreAdidas Marketing Plan20779 Words   |  84 Pages Executive†©Summary†© †© Adidas†©has†©been†©around†©since†©1924†©and†©has†©grown†©to†©be†©one†©of†©the†©top†©companies†©in†© providing†©a†©variety†©of†©high†©quality†©products†©to†©consumers†©interested†©in†©sports.†©It†©is†© currently†©the†©number†©two†©brand†©in†©the†©sporting†©goods†©industry,†©trailing†©its†©main†© competitor†©Nike.†©Adidas†©has†©a†©strong†©focus†©on†©both†©performance†©and†©style,†©as†©opposed†©to†© Nike’s†©more†©pure†©performance†©emphasis.†©Adidas†©is†©currently†©surviving†©in†©its†©market†©but†© has†©many†©barriers†©holding†©it†©back†©from†©becoming†©a†©more†©dominant†©and†©thriving†©companyRead MoreSummary Article Nikes Dispute with the University of Oregon9247 Words   |  37 PagesEncyclopedia Nike, Inc. is a major publicly traded Public company A publicly-traded company is a company that has permission to offer its registered securities for sale to the general public, typically through a stock exchange, or occasionally a company whose stock is traded over the counter via market makers who use non-exchange quotation services.-Securities... sportswear and equipment supplier based in the United States. The company is headquartered in Beaverton Beaverton, Oregon BeavertonRead MoreAthletic Shoe and Nike4456 Words   |  18 PagesNIKE 1 Nike has always remained on the preference list of athletes and  athletic  footwear  was indeed the first category of products launched by the company more than 30 years ago. Today, you can see the craze for its products, not only among athletes, but also among golfers and other sportspeople. Apart from that,  Nike  shoes  and other accessories have also become the favorite  fashion  products for teenagers. Thus, fashion, elegance and achievements are some of the associated attributes of Nike

Saturday, December 14, 2019

Coca-Cola Financial Analysis Paper Free Essays

Coca-Cola was originally invented by a pharmacist named John Pemberton in 1886. He had tried making several new kinds of drugs but all of them had failed. So that was when he decided to get into the world of soft drinks. We will write a custom essay sample on Coca-Cola Financial Analysis Paper or any similar topic only for you Order Now Pemberton hired Frank Robinson to help advertise his new product but, Coca-Cola wasn’t very successful in their first year of business. Shortly, after that first year John Pemberton passed away in August 1888. In 1891, Asa Griggs Candler became the new sole-proprietor of Coca-Cola and began to give free samples, coupons and advertised everywhere for his new product. At first it was sold as a medicine to help prevent fatigue and headaches but, after the Spanish-American War congress passed a tax that would be applied to all medicines Coke would no longer be sold as a drug. (Cantwell) From there on Coca-Cola had grown bigger and bigger with the unique shaped bottle to help make them stand out and the idea of selling beverages in six packs were born. Our idea of Santa Clause was influenced by their advertisements. Even when Pepsi, one of Coca-Cola’s major competitors, was invented in the 1950’s Coke decided to make different sizes of bottles so they had a better variety for their customers. Things were good for Coke for many years until they decided to try to make a new Coca-Cola formula in the 1980’s in fear that their customers were sick of the original taste. This idea back fired, Coke received several thousands of complaints from their customer and decided to go back to the Classic Coke taste. (Cantwell) Today Coca-Cola has several varieties of flavors in soft drinks and is the world’s largest manufacturer, distributor, and marketer of non-alcoholic drinks and syrups. Coke has mastered the ability to adapt to the changes throughout history and has created a happy, patriotic and traditional feel for their product. This would explain how they are still so successful today. (Giebelhaus) How to cite Coca-Cola Financial Analysis Paper, Papers

Friday, December 6, 2019

Auditing and Assurance Services Business Risk

Question: Discuss about the Auditing and Assurance Services for Business Risk. Answer: Introduction Auditing Assurance Services play significant role in recognition of the inherent business risk within the organization. These particular services apply a business risk pproach and the standard audit practice has been incorporated with the both national as well as international auditing standard. Auditing and assurance services help the business organization to know their deficiencies in keeping record of their business transaction as well as presenting information from record of the economic events, which occurred throughout the year within the organization (A Forum on CSR and Assurance Services, 2015). Besides this, it helps in detecting the internal issue and operation deficiencies so that helps in improving the business activities of the organizations as well as it is beneficiary to the entire stakeholders. The key role of the Auditing Assurance Services is to check the financial statements produced by the business organization with the real data by the specific tools and techni ques, which use to verify the information within the financial statements (Arena and Sarens, 2015). After successfully verifying and analyzing the data and information auditors use to provide audit report about the financial situation of the organization which improves the trustworthy of the organization as basically the auditing services provided by the third party, thus it looks after the entire stakeholders side. The undertaken report is about the auditing report of one of the most successful Australian company, One. Tel, which is collapsed within the six years of its operation within the field of telecommunication. Here the about the factors, which play vital role in assessing the inherent risks are discussed (Botica Redmayne, 2011). Besides this, the inherent risk factors are discussed and their influences in auditing the firms financial statements are measured. Discussion on factors contributing to increased inherent risk assessment There are many significant factors that have important contribution to the increased risk assessment at the financial report level. Some of the vital factors are inadequate structure of the business organization, lack of professional ethics as well as deficiencies in the corporate governance strategy of the organization. The top level management of the company along with the key finance personals was corrupted (Dittenhofer, 2001). Besides this, the auditors appointed by the company are also lacking of ethics as they are lacking of integrity , objectivity , professional competency along with due care so that the role of the auditors, which perform audit of the One. Tel was heavily criticized and their actions are largely scrutinized as the company has been liquidated. The auditors of One. Tel BDO and Ernst Young both were lacking integrity and biased to the management and the key financial professional of the company (Hanim Fadzil, Haron and Jantan, 2005). Moreover, they hide the imp ortant financial information with the financial statement of the company so that there are many stakeholders of the company such as the investors, and shareholders of the company as well as the customers and frontline staffs of the company unaware of the financial position of the company and misguided by the financial information they got from the audited financial statement of the company and took inappropriate decision related to the company thus face huge loss (Botica Redmayne, 2012). Besides this, the auditors firms could not perform the auditing tasks independently so that reduces the efficiency and effectiveness of the auditing work. It can be assumed that during the strategic business risk assessment the factors like inappropriate structure of the business, lacking of professional ethics and deficiency in the corporate governess may be detected as all these are the main reason of the failure of One. Tell and cause of the liquidation of the company. Identification of recognized factors during strategic business risk assessment According to the financial statement of the company, it can be seen that in the balance sheet or financial position statement of the company that the liability of the company is consistently increasing, in the cash flow statement it is observed that the operating cost of the company is much greater than the operating profits in comparison to the receipts from the customers the payment to the suppliers and employees is much greater and cause of the loss in the operating of the business to the company (Dittenhofer, 2001). Besides this, it is also perceived that in the investing activities also the company has incurred losses means the company has to invest a lot for the payment of plant and equipment. Only in the cash flow from the financing activities provide positive results but it is negligible to cover the loss from the operating activities and investment activities. In the profit and loss statement or income statement of the company is also provides similar information, where the company was incurring loss during the financial year of 200 in spite of massive growth and development in the business. A company and the management staffs of that particular company must have the similar objectives for the future of the company (Imoniana and Perera, 2016). However, it cannot be perceived in all cases, it is often observed that the aims of the owners and management staffs of a company is differ from the objectives of the shareholders of the company and in these cases the problems arises. This particular situation is referred Principle Agent Problem. The company One. Tel face similar types of problem and it is the main cause of the collapse of the company, which was the 4th biggest telecommunication company in Australia and the company was initiating to penetrate into the global market and hold the UK, France, Netherland and Hong Kong market (Knechel et al., 2006). Discussion on inherent risk factors and their role in increased inherent risk assessment The bad corporate governance of the One Tell Company detected as the key reason of the bankruptcy of the company. The poor management structure of the company is also one of the vital reasons of its liquidation. It is observed that in 1998, the board of the Company was composed of only four members (Krishnan, 2007). Who were non executive director of the company. Among the four directors, three of them were subject to the every year election. Moreover, the 4th one was Jodee Rich, the CEO of One. Tel company, who was not take out by the shareholders of the company. Ending of the year 1998 the board of the company was extended to have eight members. Moreover, among the 8 board members three were the high school mate of the Jodee Rich the CEO of the company. The financial as well as the audit committee of One Tell comprised with 2 members who are very close of the CEO of the company (Knechel et al., 2006). The members of the financial committee were not the independent directors with th eir position in the company. In an investigation by ASIC along with the Institute of Chartered Accountants of Australia recognized that the company has deferred expenses of forty eight million AUD along with the loss of bigger than forty million AUD. The audit partner of the company along with the external auditors were accused for overstretching the Australian Accounting and Auditing standards and fined forty eight millions. It is observed that in spite of the huge remuneration of 2.3 million AUD and bonus of 82.5 million AUD for the 3 executive directors, the directors get payment of another bonus of 14.2 million AUD at the time when the company incurred loss of 292 million AUD in 2000. It is detected that that for concealing the information to the public theses bonuses were manifest as delayed expenses along with the set up cost of the company in Europe as the strategic plan of global expansion of the company (Millichamp, 2002). Assess the risks as high medium or low The company has high risks as well as low surrender strategy with kind incentives for the new consumers might not be continued in the small market of Australia, where there are 6 services providers of mobile phone and this the 2nd biggest number in comparison any other country across the world. Besides this, the expenditure of the company was beyond of its financial capacity (Moeller and Brink, 2009). The other telecom services of the country had offered the subscribers much lower rate in comparison to the rate offered by the company. The business strategy of the company was heavily depended on the big companies Telstra and Optus and the two companies are the competitors of the company One Tell. One Tell was trading excessive phone capacity, which are procured from Telstra and Optus and the company offered cheap packages to the customers. However, the two major companies Telstra and Optus have minimal operating cost as compared to the One Tell, the companies took decision about the rate of the rental (Munro and Stewart, 2011). There was not any access fee nor had do any minimal calls spend as well as the contract not any fixed term. Therefore, there was not any single way to ensure that the consumer would stay with the company One Tell as well as spend money on it. Identification of the influential factors for effective decision making The other influential factors that help in efficient decision making are subsequently billing system failure. It is obvious in the auditing process that the intentions of the senior IT workers at this company are extremely questionable. The development personnel were given bonuses on the basis of timely creation and establish of new programs along with the system. There was not any testing need or requirement to give the necessary documentation regarding the quality of the programs (Pickett and Pickett, 2003). One of the senior accountant revealed there was not any structure, not any accounting system, not any procedures as well as not any control within the billing system of the company. Initially the billing system of the company was perfect to handle the issues as there was little customer base. Afterwards, on the way the company earned excellent reputation in the market so that the company successfully able to increase the consumers base and increase the volume of the customers t o whom the company provides essential services. Moreover, with increment of the numbers of the customers the billing system of the company was obvious insufficient; thus, fail to meet its demand (Ruhnke and Lubitzsch, 2010). Therefore, the processing as well as delivery of the invoices to the consumers was delayed and thus the company was unable to track the receipts from the consumers. The billing system of the company was designed inadequately as well as not monitored for the long time. Conclusion It is obvious that the collapse of the Company One Tell cannot be pointed to any one of the parties. There was lacking of the structure of the company, deficiencies in the professional ethics along with the corporate governance, which can be blamed for the collapse of the company (Saxena et al., 2010). The collapse of the company along with the succeeding collapse of the cop rates delivers a message to the business world. The message is that the directors along with the management staffs should pay attention to the companys business and financial activities as well as ply active role in carry out the business activities of the company (Subramaniam and Carey, 2011). Moreover, the people should be held responsible for their action along with the decisions proper reporting of the cash position as well as the internal control of the company must be monitored and examined regular basis to account for the changes along with the growth of the business organization. References A Forum on CSR and Assurance Services. (2015).AUDITING: A Journal of Practice Theory, 34(1), p.vii-vii. Arena, M. and Sarens, G. (2015). Editorial: Internal Auditing: Creating Stepping Stones for the Future.International Journal of Auditing, 19(3), pp.131-133. Botica Redmayne, N. (2011). Auditing and Assurance Services and Ethics in Australia: An Integrated Approach20111Alvin A. Arens, Peter Best, Greg Shailer, and Brenton Fiedlerd. Auditing and Assurance Services and Ethics in Australia: An Integrated Approach . 2009. 8th ed.J Acc Organizational Change, 7(4), pp.408-410. Botica Redmayne, N. (2012). Essentials of Auditing, Assurance Services Ethics in Australia: An Integrated Approach20121 Essentials of Auditing, Assurance Services Ethics in Australia: An Integrated Approach . Massey: Massey University 1st ed.J Acc Organizational Change, 8(1), pp.120-122. Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods.Managerial Auditing Journal, 16(8), pp.443-450. Dittenhofer, M. (2001). Reengineering the internal auditing organization.Managerial Auditing Journal, 16(8), pp.458-468. Hanim Fadzil, F., Haron, H. and Jantan, M. (2005). Internal auditing practices and internal control system.Managerial Auditing Journal, 20(8), pp.844-866. Imoniana, J. and Perera, L. (2016). The role of IS Auditing in assurance services.MANAGEMENT CONTROL, (1), pp.17-33. Knechel, W., Wallage, P., Eilifsen, A. and van Praag, B. (2006). The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants.Int J Auditing, 10(2), pp.143-162. Krishnan, J. (2007). Book review: Auditing Assurance Services International Edition.The International Journal of Accounting, 42(1), pp.119-121. Millichamp, A. (2002).Auditing. London: Continuum. Moeller, R. and Brink, V. (2009).Brink's modern internal auditing. Hoboken, N.J.: Wiley. Munro, L. and Stewart, J. (2011). External auditors' reliance on internal auditing: further evidence.Managerial Auditing Journal, 26(6), pp.464-481. Pickett, K. and Pickett, J. (2003).The internal auditing handbook. Hoboken, NJ: J. Wiley. Ruhnke, K. and Lubitzsch, K. (2010). Determinants of the Maximum Level of Assurance for Various Assurance Services.International Journal of Auditing, 14(3), pp.233-255. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010).Auditing. Mumbai [India]: Himalaya Pub. House. Subramaniam, N. and Carey, P. (2011). Risk management, governance and assurance.Managerial Auditing Journal, 26(7).