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art essay examples This is an International example of a first year essay which was given a distinction. Click on the highlights to read the comments. Certain words may be unfamiliar to you. Click on them to read their definitions in the glossary. In this essay, the Rococo and Romanticism periods have been selected to demonstrate how two art periods can have many similarities yet still hold true to their own beliefs, values and principles to essay High, create a definitive style . Antoine Watteau#039;s painting, L#039;Indifferent , 1716, oil on canvas, 25cm x 18cm and Eugene Delacroix#039;s Paganini , 1831, oil on cardboard on wood panel, approx.
43cm x 28cm have been selected to represent the Rococo and essay Study Center Romanticism periods respectively . Rococo was a style of art that followed on from the Baroque period in the early 18th century. The artists of how to write paragraph essay and Burton this style typically depicted themes of love, artfully and archly pursued through erotic frivolity and playful intrigue . 1 Both the for an Holland International Study Center, art and for sale interior design of the time displayed a sense of rhythm in write a good for an essay Holland Center which [e]verything seemed organic, growing, and in motion, an ultimate refinement of illusion. 2 The artists of this period were also starting to critical thinking SKODA, express themselves and their feelings about their themes in write for an Holland International Center their work. Some of the works seem to be edging toward the ideals of the Romanticism period, even though they were at opposite ends of the 18th century . Romanticism in the late 18th century was a revolt against the sober restraint of the Enlightenment period that had preceded it. 3 This was a period encompassing the desire for freedom - not only political freedom but also freedom of thought, of a 5 essay Burr and Burton feeling, of action, of worship, of speech and of taste.
4 Artists wanted only to a good essay Center, produce pure, truthful art that was based on the predominance of write article Brookes Shawnigan feeling and imagination. 5 Works in the Romantic period depict not only the Romantic ideal of love but also #039;Gothic#039; horror, as this too could be explored to discover the a good paragraph for an International Study Center, #039;sublime#039; . High School! The works discussed in this essay share obvious similarities. They are both portraits of performers in full, in the context of their performing environment. How To Write A Good Opening For An Study Center! In Watteau#039;s L#039;Indifferent , there is a sense of the subject posing for the portrait in writing Brooke College a very festive manner which is characteristic of the Rococo period. How To Paragraph Essay! By contrast, in Delacroix#039;s Paganini the performer seems to carry himself with a much more intrinsic purpose, perhaps enacting a more truthful value that is write Burr Academy typical of the Romantic ideal. There is, nevertheless, a similarity in the two poses that suggests motion, as both performers seem to be caught in mid movement. This dynamic quality was not typical of the other art movements prior to or during the 18th century, where portraits tended to depict people in staid, sober poses . Watteau#039;s painting of the dancer seems soft and flouncy, yet it is write a good paragraph International obvious that it is a well thought out work. The writer#039;s choice of language have indicated the conditional nature of the observations. The colours are used to compliment and support the painting#039;s composition, with the hue of the foliage seemingly reflected in the velvet of the dancer#039;s clothes . Assignments For Sale Brookes Shawnigan Lake! The colour used in the cape has also been added to the accessories on the shoe and how to a good opening essay Holland International hat. Both of these examples of the use of colour show how the clever composition of the painting successfully draws the viewer#039;s eye around it.
When expressing the difference between the Baroque and Rococo periods, one art critic noted that [Rococo] aimed no longer at astounding the spectator with the marvellous, but rather at amusing him with the ingenious. 6 This statement demonstrates that the attention to compositional detail is both a necessary element of the Rococo period and critical AUTO also of this work by Watteau . Delacroix#039;s painting Paganini also displays a strong attention to colour . However , in this case, it is not just a compositional element, but also contributes to the highly emotive nature of the painting. The colours could be seen to suggest the way the artist felt about the scene before him. This portrayal of the dancer#039;s performance, using the how to International, poignant yet subtle blends of dark earthy background colours which contrast with the smooth deep black tones in the figure, enhances the feeling of balance and melody . This combination of art, music, theatre and dance was of high interest to the Romantic artists as it was a great source of the #039;true#039; or #039;pure#039; emotion which they sought to represent . The seemingly fast, fluent brushstrokes indicate and portray the motion and SKODA AUTO University spirit within the performer. The colour and form seem to be of utmost importance, above the need for line. Opening Holland Study Center! Indeed, a stronger use of line would have contained and possibly even restricted the emotive values in the artwork . This style did not go unnoticed by critics.
Both Delacroix and Jean-Auguste-Dominique Ingres were referred to as Rubenistes and Poussinistes respectively, due to their use of the #039;academic#039; style of line or the #039;romantic#039; truth of colour as the persuasive Montverde, main element in their works, although both are now recognised as Romantic artists. 7. The composition in Paganini is flowing and melodious and is greatly enhanced by the aforementioned use of colour and the form of the performer. The posture has been exaggerated to enhance the Romantic principles within the composition by expressing the emotion roused by the scene. Although there were evident stylistic differences between Rococo and Romanticism, artists in both periods were beginning to express what they wanted to see in how to paragraph International Center the scenes before them. A Argumentative Essay Brooke House College! Where Rococo was a time of idealising the frivolity of the opening essay Holland, upper classes, Romanticism idealised the world around the upper classes, depicting the good, the bad, and the ugly equally by looking for the sublime in everything. Both paintings discussed in this essay provide great insight into their own periods but also into assignments for sale Brookes, the foundation of the how to write a good for an Study Center, Expressionist movement of the 20th century . Brookner, A. Romanticism and its discontents , London: Penguin, 2000. Honour, H. Romanticism , London: Penguin, 1979.
Kleiner, F., Mamiya C. and Tansey, R., Gardener#039;s art through the ages , 11th ed. Orlando: Harcourt College Publishers, 2001. Minor, V. How To Write Article Lake! Baroque and Rococo: Art and culture , New York: Harry N. Abrams, 1999. Peckham, M. The birth of Romanticism 1790-1815 , Florida: Penkevill Publishing Company, 1986. #039;Rococo#039;, Wikipedia, the how to write a good opening for an essay Study, free encyclopedia , http://en.wikipedia.org/wiki/Rococo accessed 7.8.2006. #039;Romanticism#039;, Wikipedia, the free encyclopedia , http://en.wikipedia.org/wiki/Romanticism, accessed 7.8.06. 1 F. Persuasive Montverde! Kleiner, C. Mamiya and R. Tansey, Gardener#039;s art through the ages , 11th ed., (Orlando: Harcourt College Publishers, 2001), p. 785. 2 F. How To Write A Good Opening For An Essay International Study! Kleiner, C. Writing A Argumentative Brooke House! Mamiya and R. Tansey, Gardener#039;s art through the ages , p. 783. 3 #039;Romanticism#039;, Wikipedia, the free encyclopedia , http://en.wikipedia.org/wiki/Romanticism, accessed 7.8.06.
4 F. Kleiner, C. Mamiya and R. Tansey, Gardener#039;s art through the ages , p. 863. 5 F. Kleiner, C. Mamiya and R. Tansey, Gardener#039;s art through the ages , p. 863. 6 V. Minor, Baroque and write a good for an essay Center Rococo: Art and culture, (New York: Harry N. Abrams, 1999), p 14. How To Write Burr! 7 F. Kleiner, C. Mamiya and R. Tansey, Gardener#039;s art through the ages , p. 870. Problems? Questions? Comments?
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Fixed assets which are small in size, marketable, or lacking observable identification of ownership. Inadequate internal control over assets may increase the susceptibility of misappropriation of those assets. For example, misappropriation of assets may occur because there is the following: Inadequate segregation of duties or independent checks. Inadequate oversight of senior management expenditures, such as travel and how to write a good opening for an, other re-imbursements. Writing Bodwell High! Inadequate management oversight of employees responsible for how to write a good opening paragraph for an Holland International Center assets, for example, inadequate supervision or monitoring of remote locations. Inadequate job applicant screening of employees with access to assets. Inadequate record keeping with respect to assets. Inadequate system of authorization and approval of for sale Lake transactions (for example, in purchasing). Inadequate physical safeguards over cash, investments, inventory, or fixed assets.
Lack of write a good paragraph for an International complete and timely reconciliations of assets. Lack of timely and essay paragraph Montverde Academy, appropriate documentation of transactions, for example, credits for merchandise returns. How To Write Opening For An Essay Study! Lack of explain critical thinking SKODA AUTO mandatory vacations for employees performing key control functions. Inadequate management understanding of information technology, which enables information technology employees to perpetrate a misappropriation. Inadequate access controls over how to write essay Holland International automated records, including controls over and review of computer systems event logs. Disregard for the need for monitoring or reducing risks related to paragraph Montverde, misappropriations of assets.
Disregard for write Center internal control over explain critical thinking AUTO University misappropriation of assets by overriding existing controls or by failing to take appropriate remedial action on known deficiencies in internal control. Write A Good For An Holland! Behavior indicating displeasure or dissatisfaction with the entity or its treatment of the employee. Essay Burr! ? Changes in behavior or lifestyle that may indicate assets have been misappropriated. Tolerance of petty theft. Examples of Possible Audit Procedures to Address the Assessed Risks of Material Misstatement Due to for an essay Holland, Fraud The following are examples of possible audit procedures to address the assessed risks of material misstatement due to fraud resulting from both fraudulent financial reporting and misappropriation of assets. Although these procedures cover a broad range of situations, they are only examples and, accordingly they may not be the most appropriate nor necessary in each circumstance.
Also the writing College, order of the procedures provided is not intended to write paragraph for an essay Study, reflect their relative importance. How To Essay Burr And Burton Academy! Consideration at the Assertion Level. Specific responses to how to a good Holland Center, the auditor’s assessment of the risks of material misstatement due to fraud will vary depending upon the types or combinations of fraud risk factors or conditions identified, and the classes of transactions, account balances, disclosures and assertions they may affect. The following are specific examples of how to write a medical Brookes responses: Visiting locations or performing certain tests on a surprise or unannounced basis. For example, observing inventory at locations where auditor attendance has not been previously announced or counting cash at a particular date on a surprise basis.
Requesting that inventories be counted at how to write a good opening for an, the end of the reporting period or on writing vocabulary Bodwell School a date closer to period end to minimize the opening for an essay Holland Study Center, riskof manipulation of balances in essay paragraph Academy, the period between the date of completion of the count and the end of the reporting period. Altering the audit approach in the current year. For example, contacting major customers and suppliers orally in addition to sendingwritten confirmation, sending confirmation requests to a specific party within an organization, or seeking more or different information. Performing a detailed review of the entity’s quarter-end or year-end adjusting entries and investigating any that appear unusual as to nature or amount. For significant and unusual transactions, particularly those occurring at or near year-end, investigating the possibility of related parties and the sources of financial resources supporting the transactions. Performing substantive analytical procedures using disaggregated data. For example, comparing sales and cost of how to write opening paragraph essay Holland International Study sales by location, line of business or month to expectations developed by the auditor. Assignments For Sale Brookes! ? Conducting interviews of how to a good paragraph for an Holland International Study personnel involved in writing a argumentative essay College, areas where a risk ofmaterial misstatement due to fraud has been identified, to how to a good paragraph for an essay Center, obtain their insights about the risk and whether, or how, controls address the risk. Critical Thinking SKODA AUTO! When other independent auditors are auditing the financial statements of one or more subsidiaries, divisions orbranches, discussing with them the extent of work necessary to how to write a good paragraph for an essay Holland International Center, be performed to essay writing Bodwell High, address the opening paragraph International Study Center, assessed risk of how to paragraph material misstatement due to how to paragraph Holland, fraud resulting from transactions and activities among these components. If the work of an expert becomes particularlysignificant with respect to a financial statement item for which the assessed risk of misstatement due to fraud is high, performing additional procedures relating to some or all of the expert’s assumptions, methods or findings to determine that the findings are not unreasonable, or engaging another expert for essay vocabulary School that purpose. Performing audit procedures to analyze selected opening balance sheet accounts of how to a good opening for an Study previously audited financial statements to assess how certain issues involving accounting estimates and judgments, for example, an allowance for sales returns, were resolved with the benefit of hindsight.
Performing procedures on account or other reconciliations prepared by SKODA, the entity, including considering reconciliations performed at interim periods. Performing computer-assisted techniques, such as data mining to how to a good for an essay Center, test for anomalies in a population. Testing the integrity of computer-produced records and transactions. Seeking additional audit evidence from paragraph Montverde Academy sources outside of the entity being audited. Specific Responses—Misstatement Resulting from Fraudulent Financial Reporting Examples of responses to the auditor’s assessment of the risks of material misstatement due to write opening Holland Center, fraudulent financial reporting are as follows: Revenue Recognition. Performing substantive analytical procedures relating to revenue using disaggregated data, for assignments for sale Brookes Shawnigan Lake example, comparing revenue reported by month and by product line or business segment during the current reporting period with comparable prior periods. Computer-assisted audit techniques may be useful in identifying unusual or unexpected revenue relationships or transactions. Confirming with customers certain relevant contract terms and write a good opening Holland International Study Center, the absence of side agreements, because the appropriate accounting often is influenced by such terms or agreements and basis for rebates or the period to which they relate are often poorly documented. For example, acceptance criteria, delivery and payment terms, the write Brookes Lake, absence of how to opening paragraph for an Holland Study Center future or continuing vendor obligations, the writing Brooke, right to return the product, guaranteed resale amounts, and cancellation or refund provisions often are relevant in such circumstances. Inquiring of the write a good opening Holland International Study Center, entity’s sales and marketing personnel or in-house legal counsel regarding sales or shipments near the a medical article, end of the how to a good for an essay International, period and their knowledge of any unusual terms or conditions associated with these transactions.
Being physically present at one or more locations at period end to observe goods being shipped or being readied for shipment (or returns awaiting processing) and essay School, performing other appropriate sales and inventory cutoff procedures. For those situations for which revenue transactions are electronically initiated, processed, and recorded, testing controls to determine whether they provide assurance that recorded revenue transactions occurred and are properly recorded. Examining the entity’s inventory records to how to opening paragraph for an essay International Study, identify locations or items that require specific attention during or after the physical inventory count. Observing inventory counts at certain locations on anunannounced basis or conducting inventory counts at all locations on the same date. Conducting inventory counts at or near the end of the reporting period to minimize the risk of a medical Shawnigan inappropriate manipulation during the how to paragraph essay Holland International Study Center, period between the count and the end of the reporting period.
Performing additional procedures during the observation of the count, for example, more rigorously examining the contents of vocabulary Bodwell School boxed items, the manner in which the goods are stacked (for example, hollow squares) or labeled, and the quality (that is, purity, grade, or concentration) of liquid substances such as perfumes or specialty chemicals. Using the work of an expert may be helpful in this regard. For An Essay Holland! Comparing the quantities for the current period with prior periods by class or category of inventory, location or other criteria, or comparison of quantities counted with perpetual records. A 5 Burr And Burton! Using computer-assisted audit techniques to further test the how to write a good opening for an essay Holland International Study Center, compilation of the a argumentative essay Brooke College, physical inventory counts–for example, sorting by tag number to test tag controls or by item serial number to test the possibility of item omission or duplication. Using an how to paragraph for an essay Holland International Study, expert to develop an independent estimate for comparison to management’s estimate. ? Extending inquiries to individuals outside of management and article, the accounting department to corroborate management’s ability and opening essay Center, intent to carry out plans that are relevant to developing the estimate. Specific Responses—Misstatements Due to Misappropriation of Assets Differing circumstances would necessarily dictate different responses.
Ordinarily, the write Burr Academy, audit response to an assessed risk of material misstatement due to fraud relating to misappropriation of opening paragraph for an Study Center assets will be directed toward certain account balances and write paragraph essay Burr and Burton Academy, classes of transactions. How To Opening For An Holland Study Center! Although some of the essay vocabulary Bodwell High, audit responses noted in write a good International Study, the two categories above may apply in such circumstances, the a 5 paragraph essay Burr, scope of the work is to be linked to the specific information about the misappropriation risk that has been identified. Examples of responses to the auditor’s assessment of the risk of material misstatements due to misappropriation of assets are as follows: ? Counting cash or securities at a good opening for an essay Holland International Study Center, or near year-end. ? Confirming directly with customers the account activity (including credit memo and sales return activity as well as dates payments were made) for the period under audit. ? Analyzing recoveries of written-off accounts. ? Analyzing inventory shortages by location or product type. ? Comparing key inventory ratios to industry norm. ? Reviewing supporting documentation for reductions to the perpetual inventory records. Performing a computerized match of the vendor list with a list of employees to identify matches of addresses or phone numbers. Performing a computerized search of Lake payroll records to identify duplicate addresses, employee identification or taxing authority numbers or bank accounts ? Reviewing personnel files for how to paragraph for an Holland International those that contain little or no evidence of activity, for example, lack of performance evaluations. ? Analyzing sales discounts and returns for how to write a medical Brookes Shawnigan unusual patternsor trends. ? Confirming specific terms of contracts with third parties. ? Obtaining evidence that contracts are being carried out in accordance with their terms. ? Reviewing the propriety of large and unusual expenses. Reviewing the authorization and carrying value of senior management and related party loans. ? Reviewing the level and propriety of expense reports submitted by senior management.
Examples of Circumstances that Indicate the Possibility of Fraud The following are examples of circumstances that may indicate the possibility that the financial statements may contain a material misstatement resulting from fraud. Discrepancies in the accounting records, including: ? Transactions that are not recorded in how to paragraph for an essay, a complete or timely manner or are improperly recorded as to amount, accounting period, classification, or entity policy. ? Unsupported or unauthorized balances or transactions. ? Last-minute adjustments that significantly affect financial results. ? Evidence of employees’ access to systems and records inconsistent with that necessary to vocabulary High, perform their authorized duties. ? Tips or complaints to the auditor about alleged fraud. Conflicting or missing evidence, including: ? Documents that appear to have been altered. ? Unavailability of other than photocopied or electronically transmitted documents when documents in original form are expected to exist. ? Significant unexplained items on a good opening paragraph for an essay Holland International Study reconciliations.
? Unusual balance sheet changes, or changes in trends or important financial statement ratios or relationships –for example,receivables growing faster than revenues. Persuasive Essay Montverde Academy! ? Inconsistent, vague, or implausible responses from management or employees arising from inquiries or analytical procedures. ? Unusual discrepancies between the entity’s records and confirmation replies. ? Large numbers of credit entries and other adjustments made to accounts receivable records. ? Unexplained or inadequately explained differences between the accounts receivable sub-ledger and the control account, or between the customer statements and the accounts receivable sub-ledger. ? Missing or non-existent cancelled checks in circumstances where cancelled checks are ordinarily returned to the entity with the bank statement. ? Missing inventory or physical assets of significant magnitude. ? Unavailable or missing electronic evidence, inconsistent with the entity’s record retention practices or policies. Fewer responses to confirmations than anticipated or a greater number of responses than anticipated. ? Inability to produce evidenceof key systems development and program change testing and implementation activities for write a good paragraph essay International Study current-year system changes and deployments. Problematic or unusual relationships between the auditor and management, including: ? Denial of access to records, facilities, certain employees, customers, vendors, or others from whom audit evidence might be sought. ? Undue time pressures imposed by management to resolve complex or contentious issues. ? Complaints by management about the writing vocabulary Bodwell, conduct of the audit or management intimidation of write for an essay Holland Center engagement team members, particularly in connection with the auditor’s critical assessment of persuasive paragraph Academy audit evidence or in the resolution of how to opening for an Holland Study potential disagreements with management. Unusual delays by for sale, the entity in providing requested information. ? Unwillingness to facilitate auditor access to key electronic files for testing through the use of computer-assisted audit techniques. ? Denial of how to write opening paragraph for an essay International access to persuasive essay, key IT operations staff and facilities, including security, operations, and systems development personnel. ? An unwillingness to add or revise disclosures in the financial statements to make them more complete and understandable. ? An unwillingness to address identified deficiencies in internal control on a timely basis. Unwillingness by management to write opening International, permit theauditor to meet privately with those charged with governance. ? Accounting policies that appear to be at variance with industry norms. A 5 Paragraph Essay Academy! ? Frequent changes in how to write a good opening paragraph for an International Center, accounting estimates that do not appear to result from changed circumstances. ? Toleranceof violations of the entity’s code of conduct. Is this the perfect essay for you? Save time and order Examples Of Fraud Risk Factors. essay editing for only $13.9 per page. Top grades and quality guaranteed! Relevant essay suggestions for writing Bodwell High Examples Of Fraud Risk Factors.
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