Prevalence Of Gender Bias In Mauritian Legal Profession Law - Free Essay Example

Sample details Pages: 19 Words: 5615 Downloads: 5 Date added: 2017/06/26 Category Law Essay Type Analytical essay Level High school Tags: Gender Equality Essay Gender Essay Did you like this example? The Historical Exclusion of Women from the legal profession- A Global Perspective. History is rich in its depictions of old professions, their evolution with time and the way they are shaped presently. Dynamic societies, changing demographics, increased access to education, change in perceptions on gender roles, transformations of the law- all these have revolutionized todays professions. Now, women are allowed to gain entry into professions that were hitherto barred to them. Studying womens progression is crucial because of the rarity of such studies. This historical examination will create an adequate context for understanding womens professional employment in the past, the present and pave the way for an improved future. Don’t waste time! Our writers will create an original "Prevalence Of Gender Bias In Mauritian Legal Profession Law" essay for you Create order Hence, the previously male-dominated legal profession, and its historical exclusion of women, will be the focal point of this part of the research. In so doing, a case study will be presented on the United States, the United Kingdom and Mauritius. Noteworthy are the major hurdles faced by women in achieving entry into the legal profession: First, decades ago, special legislation was needed in many countries to open the doors to women. Secondly, women had moderate difficulty in obtaining financial and family support to initiate their legal studies. Third, after acquiring the legal status to plead in court, the fight for employment ensued. Then, after many years of struggle, personal qualifications started to count more than social status or gender. Finally the last hurdle was to quash the latent belief that women were not fit for the hardships of legal work. Case Study: The United States In the America of the 1800s the legal profession, similarly to medicine and politics, was closed to women. The quote below sheds light on the situation: Nature has tempered women as little for the judicial conflicts of the courtroom as for the physical conflicts of the battlefieldÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ OurÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ profession has essentiallyÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ to do with all that is selfish and extortionate, knavish and criminal, coarse and brutal, repulsive and obscene in human life. It would be revolting to all female sense of innocence and the sanctity of their sex. (Chief Justice Ryan of the Wisconsin Supreme Court, opposing admitting Lavinia Goodell to the bar, 1895, cited in Epstein, 1993, p. 269) Despite Justice Ryans vivid language, the reasons for mens resistance to women lawyers likely has to do with the laws close relationship to power in our society.(Morello, 1986, cited in Martin and Jurik, 2007, p. 107) According to Epstein (1993, p. 13): members of the legal elite preside over power and property relationships; they play a leading role in the legislative and regulative bodies that write the law; they direct the executive agencies responsible for enforcing the law; they rule the courts that elaborate and apply the law and, they guide the corporate and financial institutions that constitute the most important property interests. Exclusion of women from the legal practice was thus successful up until late 19th century. Then, the early womens movements struggle for civic rights started the mechanism for change- Women were allowed to become legal professionals and they pushed for the professionalization of the legal practice. Schultz and Shaw (2003, p. 13) underline that: Social status as a base for admittance was discarded, allowing formal qualifications to be the ultimate criterion for entry. This led to an increasing proportion of lawyers with formal education. The history of the struggle of women in the United States to enter the legal profession was similar to womens struggles in England, other commonwealth nations and Europe. Case Study: England Guyard Nedelec (2010) certifies that in the United Kingdom, the first application by a woman to be admitted as a solicitor was in the year 1876. Her application was rejected by the Law Society on the grounds that she was not a person within the terms of the Solicitors Act 1843. For Lord Justice Swinfen Eady, in the case of Bebb V. Law Society 1914 1 Ch. 286: the very fact that women had never been solicitors meant that women could not be solicitors. Three decades later, lobbies and public debates wrought a significant change in Britains legislation. In 1919, the Sex Discrimination (Removal) Act was passed, allowing women to be termed as persons. Conductively, England and Wales began to admit a limited number of women around the 1920s. However, Guyard Nedelec , (2010) reports they were only allowed to practice in restricted areas such as family law, matrimonial and probate work. Decades later, around the 1970s, a number of factors caused women to be admitted to the bar in increasing numbers. First, formal education training became the main requirement for entry into law, rather than apprenticeship, and secondly, structural changes led to a rise in the demand for lawyers. (Schultz and Shaw, 2003, p. 143) The table below depicts the historical milestones marking the Entry of Women into the Legal Professions Country First Woman Admitted to Law Faculties First Woman Law Student Graduated First Woman Lawyer First Woman Judge First Woman Legal Academic USA 2nd half of 19th Century 2nd half of 19th Century Canada 1899 Northwest Territories 1892 Ontario 1895 Quebec 1942 Australia Victoria 1905 Tasmania 1935 1st Supreme Court Judge 1965, 1st High Court Judge 1975 New Zealand 1893 1897 1st Maori 1982 1st Pacific Islander 1982 1965 1st Law Lecturer UK 1873 1917 Solicitors: Scotland 1920 England 1922 Barristers: 1920 Country Court 1960, Court of Appeal 1988 Germany 1900-1909 1912 1922 1965 1st Law Professor Netherlands 1903 1947 Poland 1915 1925 1929 Norway 1890 Sweden 1897 Finland 1906 1930s France 1887 1897 1900 1946 1931 1st Law Professor Italy 1876 1777 1919 1963 Korea 1946 1951 1952 Belgium 1921 Denmark 1919 Ireland 1920 Portugal 1918 Venezuela 1936 Table 1, Source: Schultz and Shaw, 2003, p. xxxiv With the table above, it can be seen that countries like Canada (Ontario) admitted women to the Bar as early as 1895, whereas in South Korea it took until the year 1952 to find women in the occupation. The History of Female Lawyers in the Mauritian Legal System Mauritius obtained its independence in 1968. The Constitution which guarantees equal rights to both genders, made it possible for women to gain entry in the legal practice. All the evidences demonstrate that Mauritian women, unlike their American and English counterparts, did not have to struggle for entry into law practice. Besides the supreme law of the country, legislative provisions have also been enacted to ensure equal rights of entry to law. Section 4 of the Legal Practitioners Act entails that any citizen of Mauritius who has been called to the Bar of England and Wales may apply for admission to practice as a barrister. In this context, the first female lawyer in the Mauritian Legal System, Mrs Pillay, was appointed during the late 1960s, whilst the second, Mrs Anita Kumari Bacha, was admitted in 1971. Mrs Bacha, now retired, accorded this research an interview in order to bring light to the situation of female lawyers at that time. [Refer to Appendix A] In Mrs Bachas opinion, no gender discrimination existed when she was practicing law- female members were treated equally. Her promotion as both prosecutor and magistrate substantiates her disagreement on any inequality shrouding the legal system. However after further probing, she admitted that a male magistrate once qualified her as indecent when she appeared to plead in court in her maternity clothes. Moreover, she deplored the way slang terms were allowed to be pronounced in court by counsels. She ascertains that one lawyer in question resorted to the use of crude language to destabilize female counsels and to distress female victims. She believes that women should be aware of this fact before choosing a career in law. Finally she pointed that there are softer areas of the law where women can find themselves at ease. These are family law, adoption law, magistracy and judicial posts. The situation of female lawyers at the time is therefore a subjective matter. It is difficult to attribute a definitive yes or no to the question of the predominance of gender discrimination. A study of the number of male and female lawyers could probably give more light to this research. The table below gives a numerical depiction of the amount of lawyers admitted for practice at the Bar in Mauritius. Year Men Women Total % Women 1950-1960 6 0 6 0 1961-1970 6 1 6 16 1971-1980 40 2 42 5 1981-1990 27 6 33 18 1991-1992 16 2 18 11 1992-1993 0 0 0 0 1993-1994 5 0 5 0 1994-1995 15 2 17 11 1995-1996 10 0 10 0 1996-1997 5 5 10 50 1997-1998 8 2 10 20 1998-1999 5 4 9 44 1999-2000 8 4 12 33 2000-2001 11 4 15 26 2001-2002 9 8 17 47 2002-2003 9 5 14 35 2003-2004 13 10 23 43 2004-2005 20 8 28 28 2005-2006 20 13 33 39 2006-2007 15 12 27 44 2007-2008 23 6 29 20 2008-2009 19 18 37 48 2009-2010 17 7 27 25 Total 307 119 426 28% Table 2, Source: Supreme Court Library as at 17th June 2010 No prescribed pattern can be ascribed to the above data. The amount of women over the years has shown a propensity to change drastically from one year to the other. For instance in 1994-1995 there were 11% of women and the following year 1995-1996 had none. The figures change around the 21st century. Possible factors that can account for the increase in female professionals are: The increase in demand for lawyers, free access to education, increase in standard of living; All these factors helped in shaping the demographics of the legal profession. The amount of women has now reached 28% which is more than the amount of women in the Mauritian Parliament of today. A comparison can be drawn to other countries:- Country % Lawyers USA (2000) 27 Canada (1999) 32 Australia (1994-1995) 24.7 UK (1998) 34 Israel (2000) 34 Germany (2000) 24.6 Netherlands (1993) 30 Poland (1998) Advocates- 29.5 In-house Advisers- 49.3 France (1999) 45 Brazil (Rio de Janeiro) 37.87 Japan (1991) 5.9 South Korea (1998) 1.9 New Zealand (1999) 29 Finland (2000) 43 Table 3, Source: Schultz and Shaw, 2003, p. xxxvi The above data displays an average of one quarter to one third women in the worlds legal jurisdictions. Though, in Brazil, France and Finland, the share of women lawyers is considerably higher. South Korea and Japan show the lowest rates, mainly because of the persistent exclusionary strategies preventing womens participation in law. We will now investigate whether contemporary patterns of inequality exist in the Mauritian legal system. The following themes will be explored: (B) Does womens greater presence improve the legal institution? (C) What are gender stereotypes and what are their effects on female law practitioners? (D) Women lawyers career prospects in Mauritius: Private and Public Sector Glass Ceilings and Income Differentials Family Responsibility Sexual Harassment Senior Counsel Nominations (e) Recommendations Does womens greater presence improve the legal institution? One of the ultimate debates surrounding women in the legal profession has this question as its centerpiece: Do women change the legal profession, or does the legal profession change them? Solimine and Wheatley (1995, cited in Martin, Reynolds and Keith, 2002) argue that: Womens participation will not alter the system or affect how justice is done because the system is guided by objective, gender-neutral laws and practices, in accord with the classical model of judging. Furthermore, many scholars question the claim that the legal institution is substantively and in practice a male and masculine institution that moots womens presence and influence. (Mackinnon, 1987, cited in Martin, Reynolds and Keith, 2002, p.667) On the other side of the coin, McKinnon (1987), Pateman (1989) and Kenney (1995), cited in Martin Reynolds and Keith (2002) dispute that: Since the system was created by men, based on a concept of citizen as men, with laws written from mens standpoint, the ability to take womens standpoint fully into account is undermined. Therefore, womens standpoint, as quoted above can be defined as an intuitive ability for affection and an innate rejection of violence. In a book entitled: Gender trials: emotional lives in contemporary law firms, Pierce (1958, p. 103) wrote on a character in Shakespeares Merchant of Venice. Portia, a female character, disguises herself as a male judge in an attempt to bring the plea for mercy into the halls of justice. She rejected the adversarial method employed where one party loses and the other wins- arguing instead for a solution where none of the parties will be harmed. Carol Gilligan. (1982, p.105) refers to Portias stance as an illustration of morality based on what she calls an ethic of care. However, Gilligan has stated that she did not present the care perspective as either biologically determined or unique to women (1986, p. 327, cited in Schultz and Shaw, 2002) Nevertheless, her research has been seen and used to support that there exists a distinctive and natural (Freyer, 1995, p.201, cited in Schultz and Shaw, 2002, p. 193) female approach to moral problemsÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ [Which] even if the product of male oppression may be deployed to disrupt and reform patriarchal structures and discourses. To endorse the above, Ms Narghis Bundhun, a leading female lawyer in Mauritius, expounded in her interview (Appendix B) that women lawyers, in my opinion, are better listeners and more ethical in their practice of law. Thus there are debates that confirm or reject the women will change the institution thesis. The task is to find whether women lawyers participation will create an innovation and transformation of the practice of law. (Menkel-Meadow 1989:198-9, cited in Schultz and Shaw, 2002, p. 193) To find a corollary, extensive research has to be carried out. However cost and time constraints defy the feasibility of such a research in this dissertation- justifying the need to consider another researchers conclusion: Carrie Menkel Meadow (1995, p. 34-5) found through her research that women lawyers: may be more likely to adopt less confrontational, more meditational approaches to dispute resolutionÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ women will be more sensitive to clients needs and the interests of those who are in relation to each other, for example clients families or employeesÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ women employ less hierarchical managerial stylesÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ are more likely to have social justice or altruistic motives in practicing lawÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ and to develop greater integration between their work and family lives. Gender Stereotypes and their effect on female law practitioners What is meant by the term Gender Stereotype? Stereotyping forms part of the human nature. It helps in categorizing the people around us- making life simpler. However it can have a particularly egregious effect on women. (Cook and Cusack, 2010, p. 1) Interestingly, women themselves may be socially conditioned to absorb negative stereotypes about themselves and to fulfill the subordinate, passive role they consider appropriate to their status. For instance in an article by News On Sunday in 2010, it was outlined that 61% women work as clerks or sales persons and only 19% of them work as legislators, professionals and semi-professionals according to the Central Statistics Office. In its concluding comments on Mauritius, The Committee on the Elimination of All Forms of Discrimination against Women (CEDAW) in 2006 wrote: The committee is concerned about the persistence of patriarchal attitudes and stereotypes regarding the roles and responsibilities of women and men in the family and society, where men are still considered the main breadwinners and womens primary responsibility are still household chores. When societies ignore the existence of such prejudices it may exacerbate a climate of impunity with respect to violation of womens rights. (Cook and Cusack, 2010, p. 1) Thus, naming a gender stereotype and identifying its harm is critical to its eradication. Harms of gender stereotypes can take the form of: Degrading women or diminishing their dignity, and/or Denying them justified benefits or imposing unjust burdens. How do gender stereotypes affect women legal practitioners? In the ABA Commission on Women in the Legal Profession (2001, p. 15), it is said that: The characteristics traditionally associated with women are at odds with many characteristics traditionally associated with professional success such as assertiveness, competitiveness and business judgement. Some lawyers and clients still assume that women lack sufficient aptitude for complex financial transactions or sufficient combativeness for major litigation. Women can as a result be recipients of negative gender constructions. Being too feminine can lead to being qualified as too soft. Being assertive can be perceived as too aggressive. Therefore, gender bias can take an omnipresent form in the livelihoods of female lawyers. They experience pressing needs, namely: The need to socialize and work for long hours, The need to be as competent as men, The need to dress like men in sober suits, The need to face reluctance of some clients to deal with female lawyers, The need to espouse masculine and feminine styles when convenient, and The need to face possible criticism when their assertiveness is graded as aggressiveness. One anonymous female commercial property lawyer, cited in Shultz and Shaw (2003, p. 199), wrote in some detail of the pressure she experienced: I think there is still definitely a view that women are not as strong as men. So with colleagues you always have to appear totally confident and positive- wear a smile and be a superhuman professional- and never talk about problems in your private life- that would be weak. And clients often test you too. I am tough, assertive, and meticulous in preparation, to counter all that. You have to be, because of womens reputation for weakness. Men also tend to confirm womens fears. An interview with a successful Mauritian male senior lawyer [Appendix C] brought the following: Women in general are not seen working as hard as men, in the field of criminal law, from dawn to dusk in and outside the courtroomÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ thus it is justified for them not to be nominated as Senior Counsels. Moreover, in Shultz and Shaw a male insolvency practitioner interviewed in 1999 said: Clients definitely prefer males in my experienceÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ and I notice too that particular judges when faced with a woman on the other side would nearly always decide against herÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ Whether judges really write judgements by adhering to pre-conditioned stereotypes is beyond the scope of this part of the study. An analysis of this question will be carried out in the next part. Ms Gariboo,[Appendix D] a Principal State Attorney in the Attorney Generals Office, said in her interview that she has not been part to, nor seen any overt forms of gender discrimination. However she noticed evident methods of gender stereotyping, where male lawyers would confer tasks upon their female colleagues such as doing secretarial duties [taking notes during meetings] or making tea. Further, Ms Gariboo condemned the way women lawyers were not allowed to wear traditional clothing such as churidars and sarees- Thereby fixing the habitus of the legal profession. Her last two observations were: no male lawyers ever attended the Gender Policy meetings as ascribed in every ministry department, in order to promote gender equality, and Women who are too womanly are not taken seriously and women who are prettier are treated more kindly by male lawyers. This creates the problem for women of knowing when to hide their difference and when to assert it. Thus as the respondents described above, women find themselves in a tricky situation. Conformity may cause professional alienation when women are deemed too manly. On the other side, non-conformity brings its individual sanctions of not earning due respect for being too feminine. Yet, for one woman, the fact that she had to adopt different personas and employ different skills depending on the situation she was in and the people she was with was part of the attraction of the job. She wrote: especially as a woman, I think, you have to act; sometimes hard and aggressive, sometimes soft. I quite enjoy it in factÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ being attractive and a chameleon. (Schultz and Shaw, 2003, p.200-1) Consequently, a womans success in the legal practice may depend on a reflexive ability to change her mannerisms intuitively and quickly, so as to prevent negative gender constructions by the legal environment she evolves in. Women Lawyers Career Prospects in Mauritius Private and Public Sector The legal profession in Mauritius is divided into two branches, barristers and solicitors. It is not possible to be qualified as both at the same time. Traditionally, barristers are self-employed and have an exclusive right of audience in higher courts. Solicitors on the other hand are instructed by lay clients and may instruct a barrister if required. Barristers and Solicitors per the Legal Practitioners Amendment Act 2008, work together in Chambers to share administrative costs. Mauritian barristers must be members of the Bar Council while Mauritian solicitors have a legal obligation to form part of the Law Society. The private sector therefore includes all the barristers and solicitors who are not employed by the government. The public sector on the other hand comprises of The Attorney Generals Office, also referred to as the State Law Office or the Parquet. Under its aegis are the offices of the Solicitor General and the offices of the Director of Public Prosecutions. The Table below shows the amount of men and women lawyers employed in the Public Sector in 2010 Post/Grade No. of Men Employed No. of Women Employed Total Solicitor General 1 1 DPP 1 1 Parliamentary Counsel 1 1 Deputy Solicitor General 1 1 Assistant Solicitor General 2 2 4 Chief Legal Secretary 1 1 Assistant Parliamentary Counsel 1 1 2 Chief State Attorney 1 1 Principal State Attorney 1 1 2 Principal State Counsel 2 3 5 State Counsel 2 11 13 Senior State Attorney 1 3 4 Curator of Vacant Estates 1 1 State Attorney 1 5 6 Legal Research Officer 3 3 Legal Assistant (Cadre) 1 1 Chief Legal Assistant 1 1 Principal Legal Assistant 2 2 Senior Legal Assistant 1 1 2 Legal Assistant 1 10 11 Total 17 46 63 Table 4, Source: Ministry of Gender Equality, Child Development and Family Welfare, Statistics Office In the above data, 26% of the legal professionals working in the government are male. The rest, that is, 74% consists of women. The table has included both temporary employees as well as trainees. The propensity of having more female lawyers in the public sector has been explained by Schultz and Shaw. Women legal practitioners are said to prefer working in softer areas of the law which can bring a flexible timetable and be adapted to their family responsibilities. Furthermore, they are more likely to be encouraged to concentrate on matters of lower visibility, profile and financial rewards, whereas men are more inclined (as well as encouraged) to focus on work which offers prestige and better opportunities to develop legal skills and client contact. When interviewing a male senior barrister [Appendix C], the message that he conveyed was that according to him: women succeed rarely in criminal law. They should perhaps choose other fields more appropriate to them. Some female lawyers also share this belief and they may be right or wrong. Glass Ceilings and Income Differentials Martin and Jurik (2007, p. 145) exhort that women face a glass ceiling, or a limit on opportunities to climb beyond certain lower steps on the career ladder. Glass Ceilings, or Sticky Floors, as scholars describe, prevent women from reaching higher echelons in a profession. This invisibility of women at the top legal positions in Mauritius has been deplored by Mrs. Boollel. In her interview [Appendix E] she said: it is a pain to find women lawyers who have reached to the top in Mauritius. The top in her opinion, would be To find women barristers or solicitors at the head of law chambers, To create precedence in case law, To make a permanent place for oneself in the profession and, To earning respect from peers, clients, and superiors. Moreover, Mrs. Boollel ascertained that gender discrimination, glass ceilings and income differentials are much less in the public sector than in the private practice. According to her, discrimination is crying out in the private legal sector. It is true that income, salaries and wages are determined by the Pay Research Bureau as far as the public sector lawyers are concerned. The same cannot be said of the private sector. The income received by lawyers in the private practice has never been studied through research. Moreover it is quite uncertain and largely kept secret. Thus any assumptions in this research would not be possible. However examples can be drawn from overseas jurisdictions. In Canada, a study made by Hagan (1990, p. 835 cited in Schultz ans Shaw, 2001, p. 62) attempted to find whether any income differentials existed. The following factors were considered: Specialisation, Years of experience, Law school, Ethnicity, and Employment context. Hagan concluded that the gap in earnings remained even after taking into account all the afore-mentioned factors. In Australia, the table below will shed light on income differentials in the state of New South Wales: Gross Income Male % Female % Total % =$50,000 29.9 48.1 35.7 $50,001- $75,000 22.8 27.0 24.2 $75,001- $100,000 14.0 10.6 12.0 $100,001- $150,000 14.1 6.6 11.9 $150,000+ 13.2 4.0 10.6 Unknown 6.0 3.7 5.6 TOTAL 100.0% 100.0% 100.0% Table 5, Source: Schultz and Shaw, 2001, p. 96 The table proves that Australian womens earnings are considerably lower on average than those of their male counterparts. This research would like to point out the incidence of lower earnings for women legal professionals in other countries. Without verifiable data, it would be hard to make suppositions. However the small amount of women in upper echelons of the Mauritian legal practice is a factor contributing to lower earnings for women. Family Responsibility The central quest of this sub-part is to investigate whether a practical framework is available for Mauritian lawyers with family responsibility. Section 5(4) of the Mauritian SDA 2002 clearly defines Family Responsibility. It is the responsibility of an employee to care for or support: a dependent child, and members of the family in need of care. Brockman (1992, cited in Schultz and Shaw, 2002, p. 68) on his research of the Canadian legal establishment censured: the lack of accommodation for family commitments, the lack of flexibility to work on a part time basis and the lack of adequate maternity leave arrangements. The Canadian Bar Association proclaimed its agreement with Brockmans study. It underlined in a 1993 report that: Women lawyers with children are discriminated againstÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ and this results in reduced incomes and fewer opportunities for advancement. Thanks to the Employment Rights Act of 2008, employed female lawyers benefit from leave with or without pay, depending on whether they have worked for more or less than 12 months respectively. Self-employed female law practitioners, on the other hand, can normally make this decision singularly; but with the knowledge that cutting back on work can result in reduced income and fewer possibilities for advancement. On the other side, men are usually dispensed from such concerns. This is mainly because women normally assume primary responsibility for family responsibilities. In the News on Sunday article dated 9th April 2010, findings from the central statistics office were echoed: Working women spend more time than working men on household chores. A working woman has around 1 hour free time less than a working man everyday and on Sundays the working woman spends an average of 4 hours 30 minutes on household chores and caring for children and 2 hours at work compared to a man spending 2 hours and 3 hours respectively on these activities. However, men can also be discriminated against as the law provides for a short period of 5 days of paternity leave. (Section 31 Employment Rights Act 08) This measure both diminishes the importance of fathers in household care and attempts to shape social behavior in order to attribute child care responsibilities principally to women. Considering the above, it can be purported that more concrete strategies are needed to accommodate work and family demands for legal professionals. Sexual Harassment The legislative framework for Sexual Harassment Sexual Harassment is defined in our Mauritian law as the act of humiliating, offending or intimidating another person by making- 1- An unwelcome sexual advance, or an unwelcome request for a sexual favour to that other person; or 2- Engaging in any other unwelcome conduct of a sexual nature towards that other person. (The Sex Discrimination Act 2002, section 20) Further, the Criminal Code (Amendment) Act 1998 added a new section 254(1) to the main Criminal Code of 1838 which provides that any person deemed guilty of sexual harassment is liable to imprisonment for a term not exceeding 2 years and to a fine not exceeding 100,000 rupees. Victims of sexual harassment can therefore: Lodge a case in court and sue on the grounds of breach of section 254(1), or Reported the case to the Sexual Discrimination Division [SDD] of the National Human Rights Commission. [NHRC] The SDD employs mediation as a means to settle discrimination and harassment complaints. On August 2006, CEDAW showed its disapproval of the current mediation system: The committee is particularly concerned about the weak enforcement of labour laws by the Sex Discrimination Division of the Human Rights Commission, which apparently opts for mediation rather than the referral of cases of non-compliance with the Sex Discrimination Act to the office of the Director of Public Prosecutions. Mediation is indeed useful when, for example, the SDD persuades an employer to revise his attitudes towards pregnant employees and not terminate their employment. However for cases where the sexual offenders have caused harm to the victim, soft methods such as mediation can hardly be entertained. Sexual Harassment in the legal environment Sexual harassment has been documented as a significant obstacle to womens abilities to develop their careers in the practice of law. In interviews conducted in 1994-4, Brockman (cited in Schultz and Shaw p. 67) found that lawyers described the effects of sexual harassment to include depression, embarrassment, anger, irritation and distress. To counter these negative effects, Canadian legislation created a law precisely for the legal practice, describing sexual harassment as a professional misconduct. This research investigated whether cases of sexual harassment have ever been lodged by Mauritian lawyers. It has been observed that the SDD received complaints from several occupations, but none are derived from the legal profession. This occurrence is worth studying as several factors may influence the lack of complaints. The Australian Human Rights Commission identified these factors in their key findings. In 2008, only 16% of those who have been sexually harassed in the last five years in the workplace formally reported or made a complaint, compared to 32% in 2003. For those who did not make a complaint in the 2008 national telephone survey: 43% didnt think it was serious enough 15% were fearful of a negative impact on themselves 21% had a lack of faith in the complaint process 29% took care of the problem themselves It can be surmised that the above four factors greatly influence lawyers in their choice not to report sexual harassment cases in Mauritius. Senior Counsel Nominations In the 2008 report of the NHRC, the SDD deplored the fact that: No woman has yet been made Senior Counsel. This statement was enhanced when two years later when, out of the sixteen senior counsels nominated, none were of the female gender. This research will focus on female barristers as female solicitors have been acknowledged with the title of Senior Attorney. In her letter, Mrs Pramila Patten, a leading barrister in Mauritius gave an illuminating description of the Senior Counsel title: The appointment of Senior Counsel provides a clear and public identification of those barristers whose skills, legal experience and personal qualities mark them out as being the best within the legal profession. It is recognition of professional eminence, with those achieving the rank being identified by their peers as leaders in the field of law they practice. For the public, it is a mark of excellence and of a continuing expectation that an individual will consistently perform to the highest standards. In the newspaper NewsNow, an article appeared on the 16th of July 2010, explaining the appointment process of Senior Counsels: Generally, for a legal counsel to receive the accolade of SC, he or she must be recommended by the judges, the Queens Counsels (QC), the SCs and the Chief Justice who will then forward the report to the President of the Republic. It is then the prerogative of the president to approve the recommendations. The amount of women senior counsels in Mauritius being zero, it is now of utmost importance to inspect whether the same happens in the UK for Queens Counsel nominations. The table below depicts the number of women nominated as Queens Counsel (QCs) in Britain: Year Women QCs Men QCs Total 1991 6 67 73 1992 7 62 69 1993 6 64 70 1994 9 68 77 1995 8 63 71 1996 4 62 66 1997 5 63 68 1998 10 50 60 1999 9 60 69 Table 6, Source: Schultz and Shaw, 2003, p. 154 It is often suggested that the low number of women QCs results from the fact that women have only been admitted to the Bar only recently. In Mauritius also, it is judicious to note that normally, barristers who can claim a right to the SC title have up to 10 years or 20 years standing at the Bar in Mauritius. Thus considering the small amount of women who have been nominated [ NB: Refer to Table 2] it is but just not to find any on the list of Senior Counsels. This supposition however cannot be endorsed by factual evidence. Indeed around 10 to 15 female barristers have around 10 to 20 years standing at the bar of Mauritius. Therefore, the amount of experience criterion can be questioned. In order to avoid considering criteria which are not official, it is crucial now to consider the guidelines published by the Chief Justice. They are: Standing in the profession, maturity, professionalism in approach; Credibility, integrity and objectivity in the practice of the profession; Contribution to the development of the law and the legal profession; Known empathy and assisting in inculcating in the younger members the time-honoured traditions of the noble professions; Noted interest in and preoccupation with upholding the ethics of respective professions; Any national or international contribution or exposure relevant to the discipline of the law. Mrs Urmila Boolllel, in the interview she offered to this research, stressed the fact that she personally knows many female lawyers who fit the criteria cited above. Mrs Pramila Patten, in her open letter to the Chief Justice, mentioned the opacity of the appointment process and derived examples from the system employed in the United Kingdom. In UK, the reform of the appointment process was partly inspired by an acknowledgement that women lawyers can be victims of either direct or indirect discrimination such as glass ceiling, confinement to certain areas of law, in turn resulting in the low number of women QCs. In Mauritius, the Sex Discrimination Act 2002ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦ as well as the more recently adopted Equal Opportunities Act are not enough to remedy the culture of discrimination experienced by women barristers. It might therefore be judicious to consider the appointment process in Britain so as to bring more diversity to those who are officially proclaimed as a credit to the legal profession. This will be further examined in the next chapter entitled Recommendation Recommendations The creation of a draft equality code to be circulated amongst all legal practitioners. The implementation of professional sanctions for gender discrimination and sexual harassment in court or outside. Efforts must be made to educate the public on the negative impacts of gender stereotypes. In this optic, the Ministry of Education may attempt to remove pictures, examples and illustrations of a stereotypical nature from pre-primary, primary and secondary school syllabus. The creation of a Gender Balance goal in nomination of lawyers by the Council of Legal Education. The setting up of an independent body of selection for Senior Counsels and the appointment of meritorious women senior counsels.

Family Curfews Can Not Keep Teens Out of Trouble

Looking for freedom is human nature. Everyone wants to have his or her own space and time to manage. When you were a teenager, you sought for independence and tried to decide by yourself, but when you become a parent, can you still remember to let your children be free and have faith in them? Most parents will forget the feeling they experienced when they were teenagers and forgot to make the things right when they become moms or dads. They set a lot of rules at home for their kids and sometimes even strict family curfews. But do they work? Can they really keep teens out of trouble, or do they make it worse? Parents like to give curfews for their children like you have to get home at XX time and you can not go anywhere without my†¦show more content†¦Moreover, there are so many pornographic web sites on the internet, and people can easily open them, watch them, or even download them. For teens, these kinds of websites provide the exact knowledge that they yearn for. Accordin g to Family Safe Media (2001), the 12 to 17 year-old group is the main viewer who search porn online. So when they are ordered to be at home and are working with their computers, they may look at those sites and then are addicted to them. Its easy for them to want to experience the sensation of sex because their hormones rise which makes them be impulsive and passionate for sex, and its possible for them to learn something wrong. There was a real story Mueller (2005) told about some 10 year-old boys who were from Christian families in which the parents were very strict and made a lot of rules. They were found having oral sex with one of their male classmates, which really shocked the parents. They learned to do it because one of them found a porn site on the internet and were quickly addicted to it. Then he searched for some more extreme sites and told his friends to watch and try to do what they saw on the show. This gives us an idea that if teens are restrained too much at home an d spend a lot of time with themselves which is like giving them curfews, they may have computer addiction in pornography which is possible to putShow MoreRelatedCurfews are Safe, Secure, and Specific Essay531 Words   |  3 PagesIt’s Teen O’clock â€Å"The majority should not be punished and subjected to a licensing curfew because of the bad behavior of the minority.†- Tessa Jowell A curfew is an order or a law that requires people to be indoors after a certain time. Curfews are set in place to keep and maintain public order. Curfews are set by guardians so teenagers can return home by a specific time. Curfews are specific deadlines that mark a period of ending. Do I believe curfews keep teens out of trouble? Though some peopleRead MoreDo Curfews Keep Teens Out of Trouble? Essay1085 Words   |  5 Pageshave to be home by their parents. Usually teenagers must be home from dates and nights out with friends by anywhere from 10 o’clock at night to 2 o’clock in the morning. Each parent has extremely different curfews set for their children, based on the individual level of responsibility and trust levels. Some local government decides to set their own curfews, to keep teens off the streets at night and out of trouble. Many people argue whether this actually solves anything, or is even legal to do, sinceRead MoreDo Curfews Keep Teenagers Out of Troub le1421 Words   |  6 PagesDo Curfews Keep Teens Out of Trouble Bryan Win Lee Liang Jun Yong Jie Peng, Calvin HELP University Curfews Keep Teens Out of Trouble Do curfews keep teenagers out of trouble? This topic has always been on the cover page of todays newspaper headlines and a hot topic that has been discussed by every family. What are curfews like? A curfew is a time frame given by an authority like a parent or the government to teenagers below 18 to be home before a certain period of time. So, ask yourself, do youRead MoreDo Curfews Effect Teens?951 Words   |  4 PagesDo Curfews Effect Teens? A lot of teenagers argue that obeying curfews really affects them because they get in troubles. Curfews do not guarantee that teenagers will fully stay out of trouble. Teen curfews do not reduce or take away from juvenile crime (â€Å"Teen Curfews Should Not Be Supported â€Å"). Some teens feel that when a parent sets a curfew, they don’t fully trust their kids all the way. Whether teenagers have a curfew or not, they can get in just as much trouble in the day time as they can getRead MoreShould Teen Curfews Be Enforced?1055 Words   |  5 Pageshad a curfew. But the Fairy Godmother only wanted what was best for Cinderella, and she didn’t argue it. Giving teens an unreasonable curfew may make them think they need to sneak out of the house. But without a curfew, there is no guarantee that the teen will come home that night. So you`re left with the question, Should teen curfews be enforced? Once you think about it, if youngsters are getting into trouble, it makes the most sense to get them off the street so they will stop causing trouble, rightRead MoreTeenage Curfew Essay705 Words   |  3 PagesHaving a teenage curfew is ineffective and useless. Many people argue that the curfews are necessary because it will keep young people out of trouble. They also say that teenagers are more likely to get in trouble late than they would during daylight. Teens are looked at as the age group that causes the most trouble, and society targets them when it comes to matter for crime, however many people believe that teens are responsible for a large percentage of crimes and that having a curfew in effect willRead MoreEssay on Teenage Curfew Leads to Trouble Not Safety1600 Words   |  7 PagesThey are out there causing trouble, drinking, smoking, and having sex. The teenagers: feared by parents all around the world. That is not the reality; the majority of teenagers will not be out l ooking for trouble. On a typical Friday night teenagers will be hanging out with their friends, catching up with everything that has gone on during the week. Why do parents fear for their teenager’s lives? So often we hear about violent crimes and things that go bump in the night, but do we think that theRead MoreWhy Should Curfew Start At A Specific Time?960 Words   |  4 PagesHawai’i’s Law of Curfew Most adults and parents foresee curfew as a discipline to teenagers, but from an adolescent s’ perspective, they take it as a threat to their social life. In Hawai’i, the law clearly states that children who are under the age of sixteen and have no adult supervision, shall not be out between the hours of ten p.m. and four a.m. In today’s society, there are a variety of activities and events that occur pass curfew for teens where friends can gallivant and socialize, watchRead MoreTeen Curfew Persuasive Speech840 Words   |  4 Pagesbe taken away. Curfews , they strangle teenagers rights to live , learn and experience life for themselves. If this curfew is set, it could limit their time in school, jobs, extracurricular activities and may even alter their life with family and the time with them, may lead them to fail their classes and lose jobs . If this law is set, it could cause major destruction not just in their studies and grades in school but on the road. He res an example if they are past their curfew and close to beingRead MoreCurfew Is Beneficial to Teenagers1234 Words   |  5 PagesCurfew is a set time which teenagers will have to schedule their activities around. Generally, this curfew doesn’t change and helps your teen to understand boundaries. It is a wonderful idea for teens to have curfews because it teaches them to be responsible and also considerate of other people around them. As teenagers, it is natural for adolescents to feel like their freedoms are being taken away and that their parents don’t know what is best. However, curfew is put in place for the direct opposite

Equality In Harrison Bergeron - 864 Words

Kurt Vonnegut Jr’s futuristic story, â€Å" Harrison Bergeron†, is in the year 2081, where everyone is equal. No one was smarter or stronger than anyone else. No one was better looking than anyone else. Everyone was exactly the same. Harrison Bergeron is a 14 year old boy who had absolutely hates how equal everyone was. Harrison was stronger, smarter, handsome, and bigger than everyone else. Harrison was the opposite of being average. He plans to override the government and forbid equality so that the people can be themselves and unique. One lesson the short story suggests is that equality isn’t always a good thing. Difference can make people better. At the beginning, it shows that Harrison’s father, George, was a intelligent man because he†¦show more content†¦This quote shows that the ballerina can’t show her face and real voice to everyone because it wouldn’t be fair to the average women. Not that average women don’t have t heir own beauty but the ballerina just stands out from the rest. Everyone has their own type of beauty. Finally, Harrison comes into the studio with his huge handicaps and the other things the H-G men make Harrison wear to keep him from showing his intelligence and looks. In this scene Harrison rips off all the stuff on him and declares that he is the new and better Emperor. He asks the group of ballerinas for one of them to have the bravery to become his Empress. A ballerina stands up and walks over to Harrison who takes off her handicaps and that ugly mask to reveal her perfect face. They then start to dance which shows what it means to be free from the equality. â€Å" The studio ceiling was thirty-feet high, but each leap brought the dancers nearer to it. It became their obvious intention to kiss the ceiling. They kissed it. And then, neutraling gravity with love and pure will, they remained suspended in the air inches below the ceiling, and they kissed each other for a long, long time. It was then Diana Moon Glampers , the Handicapper General, came into the studio with a double-barreled ten-gauge shotgun. She fired twice, and the Emperor andShow MoreRelatedEquality In Harrison Bergeron807 Words   |  4 PagesThe short story â€Å"Harrison Bergeron,† by Kurt Vonnegut, Jr., is set in 2081, a future where the 211th-213th Amendments to the U.S. Constitution enforce â€Å"total equality.† This is not equality of rights as we assume the Constitution is supposed to protect. This is a kind of social equality that wants every person to be like everyone else, so it is really talking about conformity, not equality. In the story, people who are smarter than average, or stronger, or more talented in any way are forced toRead MoreThe Importance Of Equality In Harrison Bergeron888 Words   |  4 Pageseveryone’s abilities equal. However, human equality isn’t always necessarily having the same abilities or limits. To be equal to everyone is also being treated and thought about the same as every person. It also means that you have the same power as everyone. It is impossible for everyone to have the same capabilities, even with devices created to put a limit to your abilities. In â€Å"Harrison Bergeron† Diana Moon Glampers attempted to create equality by making gifted people wear devices calledRead MoreThe Dangers of Total Equality in Harrison Bergeron759 Words   |  3 PagesKurt Vonnegut, Jr.’s â€Å"Harrison Bergeron† tells the story of an unbelievably talented young man that defies the constraints of total equality in futuristic America, year 2081. 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He is used to represent the people who willRead MoreAnalysis Of Kurt Vonnegut s Harrison Bergeron 935 Words   |  4 PagesIn â€Å"Harrison Bergeron† Kurt Vonnegut reveals the truth about world. Vonnegut farther explains how humankind is controlled by America’s first amendment of everyone being created equal. The main character of the story, also a protagonist Harrison Bergeron aims to let the world know what is truly happening to them. He is killed by an antagonist Dianna Moon Clampers who is a handicappe r general. The futuristic short story is written in a third person omniscient. It’s told y a narrator who seems to knowRead MoreAnalysis Of Kurt Vonnegut Jr. s Harrison Bergeron1500 Words   |  6 Pagesactions of others, as we make choices in an effort to satisfy others and ourselves. Kurt Vonnegut Jr.’s â€Å"Harrison Bergeron† offers a dark insight into an idealistic utopia, and the consequences of a ruthlessly equitable society. 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Value To Both Management And The Auditor â€Myassignmenthelp.Com

Question: Discuss About The Value To Both Management And The Auditor? Answer: Introducation In relation to decision-making, analytical processes can prove to be of significant value to both the management and the auditor. Besides, not only financial decisions but also non-financial decisions can be taken with the help of analytical processes. In the given case of DIPL Ltd, such analytical processes have been performed in order to highlight the true performance of the company and thereafter, make decisions based on the same. Moreover, if there are any material misstatements forming part of the companys financials, implementation of such processes can assist in identifying the same in order to safeguard any fraudulent affairs (Church et. al, 2008). Nevertheless, based on the background information of the company, such processes can be performed in order to achieve the intended results. The first analytical process conducted in relation to DIPL Ltd is an analysis of its trends. In this process, the financial information forming part of the companys financials is compared with the last year figures so that variations can be identified, thereby resulting in effective decision-making. In simple words, the patterns or trends can be taken into account for making relevant decisions (Heeler, 2009). Besides, reasons behind major differences in the trends can be easily evaluated so that future complications can be prevented. Nevertheless, from the financials of DIPL Ltd, it can be identified that there was a massive enhancement in the sale figures of the company that is a good indicator in terms of performance. However, one important consideration must be noticed in this scenario. If the sale figures are compared with the underlying stocks of the company, it can be seen that the difference is huge despite such enhanced sales. This becomes a matter of issue for the company, a s the stocks must have declined owing to enhancement in the sale figures. Hence, the auditor must evaluate such trend to find the reason behind inflation of stocks even though the company achieved greater sales (Johnstone et. al, 2014). In the second process, evaluation of ratios has been conducted in order to ascertain the true financial position of the company. For such purpose, various ratios can be calculated and compared with that of the last years in order to find the true nature of the companys operations. Based on the trend and profitability of DIPL Ltd, solvency, liquidity, and profitability ratios can prove to of immense importance. Liquidity ratios will assist in determining the liquidity position of the company whether it is able to repay its obligations, Solvency ratios will assist in ascertaining whether there is a proper balance in the capital structure of the company, profitability ratios focuses on the revenues attained by the company. Liquidity Ratio Current Ratio 2013 2014 2015 Current assets 5385938 7509150 9600929 Current liabilities 3780000 5120250 6397500 C.A/C.L 1.42 1.47 1.50 Quick Ratio 2013 2014 2015 Quick assets 3129750 4837788 5420429 Current liabilities 3780000 5120250 6397500 Quick assets/current liabilities 0.83 0.94 0.85 In order to ascertain the liquidity position of DIPL, quick and current ratios have been computed for the period of three years. Since the current ratio has been consistently above one, it signifies that the company is able to pay off its obligations without facing any issues. Similarly, when it comes to the quick ratio of the company, it can be witnessed that the ratio is equivalent to the normal ratio of 1:1, which signifies that the companys liquidity position is strong in nature (Guerard, 2013). Solvency Ratio Equity Ratio Particulars 2013 2014 2015 Total Equity 9150000 10783650 12250491 Total Assets 12930000 15903900 26147991 Equity Ratio 0.71 0.68 0.47 Debt Ratio Particulars 2013 2014 2015 Total liabilities 3780000 5120250 13897500 Total Assets 12930000 15903900 26147991 Debt Ratio 0.29 0.32 0.53 It can be viewed from the ratios that the debt of the company has enhanced over the period of three years. Besides, the debt ratio has depicted 0.53 in the year 2015 that signifies the immense amount of debt in the capital structure of the company. In relation to this, it must be noted that increased debt in the capital structure can hamper the profitability of the company because there must be a proper balance betwixt debt and equity so that the performance is balanced as well (Berk et. al, 2015). On a whole, the above ratios clearly depict that the profits of the company may be highly affected and the auditor must evaluate these for implementing future courses of action (Berk et. al, 2015). Profitability Ratio Gross profit ratio 2013 2014 2015 Gross profit (I) 6004500 6079500 6604500 Sales (II) 34212000 37699500 43459500 GP ratio = I/II 17.55% 16.13% 15.19% Net profit ratio 2013 2014 2015 Net profit (I) 2359190 2291362 2972183 Sales (II) 34212000 37699500 43459500 NP ratio = I/II 6.90% 6.08% 6.84% In relation to the profitability ratios of DIPL Ltd, both net profit and gross profit ratio have been calculated in order to ascertain the profitability situation of the company. In relation to the net profit ratio, the figures have remained more or less consistent in all the three years but still, it has declined from what was reported in the year 2013. This shows that the company is facing some issues in managing its expenses. In contrast to this, the gross profit ratio has significantly decreased over the years that signify issues in the management of cost of sales of the company (Guerard, 2013). Therefore, the auditor must evaluate this scenario so that better decisions can be implemented based on this information. In addition, corrective actions are very important in this scenario so that the company does not deteriorate its entire resource base. In relation to inherent risks, such risks cannot be easily rid of because they will be present in the financials of a company. Besides, internal control policies and audit processes also cannot restrict the prevalence of such risks. This is because of the fact that such risks do not depend on any material misstatement or error. The inherent risks prevailing in the financials of DIPL Ltd are as follows: Immoral appointment standards In relation to the appointment of an executive, it must be noted that a person who does not possess any kind of interest within the company must undertake the appointment. Therefore, when it comes to the appointment of CEO in DIPL Ltd, the person undertaking the appointment must not possess any financial interest with the company. However, the contrary has been witnessed in the case of the company. It has happened that the companys CEO can obtain a ten percent share of the profits if the company witnesses a growth of ten percent or more in its operations. This poses a very big threat to the company because the CEO is in a position wherein he can manipulate the business affairs in a way that can grant him the agreed share in profits (Matthew, 2015). Besides, for such manipulation, he may even tamper the financial records in a way that may fetch him profits even though the company has not earned revenues in reality. Improper recording of accounts receivable The cashier of the company records the accounts receivables on a regular basis but recognition of the same is done through received mails. This means that he debtors enclose their cheque through mail and the same is forwarded to the company wherein the cashier does further recording and encashment. This signifies that the companys policy does not have any correlation with the adjustment of receivables and cheque encashment, thereby resulting in huge variations. Further, a different official undertakes the job of reconciling the bank statement every month. This depicts the fact that the company has not been following a systematic method of recording the receivables and reconciling the same with the bank statements (Matthew, 2015). As a result, there may be massive variations in the companys financials and if the auditors do not evaluate these concerns in a thorough way, he may be misguided and an incorrect judgement may be provided on his part. Hence, the auditors must analyze these i ssues and make further judgements. These two inherent risks are a massive problem for the company because it may not only hamper the companys financials but also misguide the auditors in offering an improper judgement. Moreover, the profit figures may be badly influenced because of such risks that may hamper the companys goodwill in the upcoming tenure if the auditor gets hold of such fraudulent measures. Fraud risks are the risks that prevail within the companys financials because of some fraudulent activities are undertaken by the management or by its official. The key fraud risks in the case of DIPL are as follows: Inventory valuation Based on the financial information of the company, it can be seen that its sale figures have depicted a positive and enhanced performance over the years. However, the main area of concern is that even though the company attained good sales over the years, yet its stock balances have not depicted a downward trend and instead, an upward trend in stock figures can be seen. This is a big issue for the company because the enhancement in the level of inventories must have been done through manipulation on the part of the management or accountant so that the accounts are tampered and it fetches good profits (Gilbert et. al 2005). Mail revenue recognition Since the cashier undertakes the job of encashment of the cheques attained through mail basis, it may create many difficulties for the company. The reason behind this can be attributed to the fact that prior verification from the bank is missing in this scenario and that can result in fraud on the part of the management or its officials. It is therefore required prior verification from bank statements must be undertaken so that efficacy of the transaction can be achieved. Moreover, if such system is not in place, the officials of the company might be in a position to deport the companys resources and credit the same to an unwanted persons account. This will not only deteriorate the financial resources of the company but also hamper its financial statements. Hence, it is required that the company must undertake proper bank reconciliation systems within its operations so that the possibilities of fraud are minimized to the fullest (Geoffrey et. al, 2016). Moreover, this will also resul t in strong corporate governance within the company because of transparency. Therefore, these two fraud risks pose a big threat to the companys affairs wherein both the management and its officials are in a position to tamper the accounts for their own benefits. As a result, the auditors judgement may be deteriorated because they may not identify the fraud done on the part of the management, thereby representing a bad auditor opinion (Geoffrey et. al, 2016). Fraudulent measures play a key role in affecting the entire audit process because the auditor may be influenced due to manipulation done in the companys accounts and therefore, they may provide an ineffective audit judgement. Similarly, in relation to the fraud risks recognized above, it must be taken into consideration that such risks may negatively influence the companys financial statements because of the ill intention on the companys part to attain maximum revenues. Owing to an insignificant number of transactions in a company, if the system of recording receivables is not done in a proper manner, the auditor may prove incapable of identifying falsification in the financials (Elder et. al, 2010). This is because every entry will become necessary to be verified and since the transaction was entered in the wrong period, the auditor may not identify the truthfulness of such claim. Moreover, in case of lack of evidence, the auditor is in no position to provide an ineffective judgemen t on the companys financials. If variations or differences can be witnessed in the financial statements, then the auditor may question the same and provide a qualified opinion. Furthermore, the inventory valuation system has also been a concern for the company and the auditor must evaluate the cause of such enhancement in figures even after the increase in sales. It may happen that the company to value inventories has done falsification and since the auditor has relied upon the same; he may offer an unqualified opinion (Gay Simnet, 2015). For such purpose, the auditor must implement proper judgement and skills to conduct the audit process. References Berk, J, DeMarzo, P Stangeland, D 2015, Corporate Finance, Canadian Toronto: Pearson Canada. Church, B, Davis, S McCracken, S 2008, The auditors reporting model: A literature overview and research synthesis, Accounting Horizons vol. 22, no. 1, pp. 69-90. Elder, J. R, Beasley S. M. Arens A. A 2010, Auditing and Assurance Services, Person Education, New Jersey: USA Gay, G Simnet, R 2015, Auditing and Assurance Services, McGraw Hill Geoffrey D. B,Joleen K,K. Kelli SDavid A. W 2016, Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors, Accounting Horizons, vol. 30, no. 1, pp. 143-156. Gilbert, W. Joseph J Terry J. E., 2005. The Use of Control Self-Assessment by Independent Auditors. The CPA Journal, 3, pp. 66-92 Guerard, J. 2013,Introduction to financial forecasting in investment analysis, New York, NY: Springer, pp. 78-81 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting. Pearson Press Johnstone, K, Gramling, A Rittenberg, L.E 2014, Auditing: A Risk Based-Approach to Conducting a Quality Audit,10th Edition, Cengage Learning Matthew S. E 2015, Does Internal Audit Function Quality Deter Management Misconduct?, The Accounting Review, vol. 90, no. 2, pp. 495-527 Reding, H.R, Sobel, P.J, Anderson, U.L, Head,M.J, Ramamoorti, S, Salamasick,M Riddle, C 2015, Internal Auditing: Assurance Advisory Services, Third Edition3rd Edition, The Institute of Internal Auditor Research Foundation Ruhnke, K Schmidt, M 2014, The audit expectation gap: existence, causes, and the impact of changes, Accounting and Business Research, vol. 44, no. 5, pp