What Is the Most Flammable Chemical

Have you ever wondered what material burns the best? Heres a look at the most flammable chemical. Although hydrogen is the most flammable element, the most flammable chemical probably is chlorine trifluoride, ClF3. This is a colorless, toxic, corrosive gas or pale greenish-yellow liquid that is so reactive that it initiates combustion of just about any material you can name, and it doesnt even require an ignition source to get the fire started! The reactions are vigorous and often violent to the point of explosivity. Burning the Unburnable Chlorine trifluorides fluorination and oxidation power surpasses the oxidizing power of oxygen, which allows the chemical to ignite materials normally considered fire-safe, such as oxides. Chlorine trifluoride burns asbestos, sand, glass, concrete, and even flame retardants. Most fire control and suppression systems are ineffective or else actually worsen the resulting fire. The chemical also ignites human skin and other tissue on contact, producing hydrochloric acid and hydrofluoric acid. Both acids burn human tissue. Hydrofluoric acid selectively activates pain centers and attacks bone, causing potentially lethal poisoning. Uses of Chlorine Trifluoride The properties that make chlorine trifluoride so flammable also make it useful. The chemical has applications in nuclear reactor fuel processing, semiconductor production, and industrial operations. It is a component of rocket fuel, a powerful industrial cleaner, and an etchant. Its primary use is producing uranium hexafluoride, UF6,  for nuclear fuel processing and reprocessing: U 3 ClF3 → UF6 3 ClF

Essay Applying Platos Allegory of the Cave - 1649 Words

Applying Platos Allegory of the Cave to Oedipus Rex, Hamlet,and Thomas Becket Plato was one of the greatest philosophers of all time. He is recognized all over the world as one of the greatest minds of all time. Knowledge is required under compulsion has not hold on the mind.(Durant 24). Platos dialogues are the fruit of a rare mind; but the could not have kept their perennial freshness if they had not somehow succeeded in expressing he problems and the convictions that are common to Platos age and to all later ages. Genius alone is not enough; or perhaps it were wiser to say that we recognize genius only in the power of divination that overleaps the boundaries of a special time and place.(Jowett xi). Although Plato did not†¦show more content†¦These people of the cave must gradually be exposed the real world, if they are to accept the real world as reality. This parable, told by Socrates and recorded by Plato, presents the concept that true enlightenment is slow and agonizing. To discover the truth one must break the chains of the cave and face their destiny.(Gibson). Oedipus Rex was the King of Thebes. A plague was ravaging Thebes, and the people wanted Oedipus, the king, to do something. Oedipus tells the people of his kingdom that he sent Creon, the brother of Queen Jocasta, to the Oracles at Delphi to find out what was causing this terrible plague on his people. When Creon returns from the Oracle at Delphi, he announces to the people that this terrible plague will only end when the murderer of the late King Lauis, Jocastas first husband, is brought to justice. Oedipus then promises the towns people that he will punish the murderer. Oedipus then asks a blind soothsayer to identify who the killer of the late King Lauis was. The blind soothsayer tells Oedipus the killer of the king is a king. When Jocasta arrives to see Oedipus, she points out that the Oracles have been known to lie. She tells him that the Oracles did predicted that the late King Lauis was killed by his own son, when in fact he was killed by thieves at a crossroad. Oedi pus was disturbed to hear this because he remembers killing an old man at a crossroad. Jocasta thenShow MoreRelatedPlato Education Reform Essay1574 Words   |  7 Pagesâ€Å"education is the craft concerned with..turning around and with how the soul can most easily and effectively be made to do it† (Plato 190). In this paper, I will propose Plato’s reform for the American education system through analyzing his account of education, the nature and different kinds of education using the allegory of the cave, its correlation to kallipolis, the nature of the soul, and his metaphysical theory of forms. I shall argue that Plato would propose the American education system be reformedRead MoreOryx And Crake And Political Practices911 Words   |  4 PagesThomas Hobbes, Niccolà ³ Machiavelli, Aristotle, and Plato. 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Plato is one such example as he uses â€Å"The Allegory of the Cave† as means to better decipher â€Å"The Apology of Socrates.† Plato himself never appears in either dialogue, but it is clear that he disagrees with how Socrates’s trial ended and hopes to prevent another unneeded execution in the future. In â€Å"The ApologyRead MorePlatos Theory of Knowledge Essay918 Words   |  4 PagesPlatos Theory of Knowledge Platos Theory of Knowledge is very interesting. He expresses this theory with three approaches: his allegory of The Cave, his metaphor of the Divided Line and his doctrine The Forms. Each theory is interconnected; one could not be without the other. Here we will explore how one relates to the other. In The Cave, Plato describes a vision of shackled prisoners seated in a dark cave facing the wall. Chained also by their necks, the prisoners can onlyRead MorePlato s The Allegory Of The Cave1965 Words   |  8 Pagesargue for Socrates’ notion in the Allegory of the Cave, saying that the purpose of education is not to place knowledge to the mind where there was none, but instead to recognise the already underlying existence of such insight inside the mind, and to help divert the ones in need of teaching onto the correct path to find and retrieve such knowledge. Plato in his time was a dedicated student of Socrates, so most of Socrates â€Å"logos† and concepts heavily influenced Plato’s future literature. For SocratesRead MoreThe Flaws of the Socratic Method1798 Words   |  8 PagesThe Flaws of the Socratic Method In Plato’s Republic, as well as in most of his other works, the philosopher writes dialogues between the character of his mentor, Socrates, and various figures meant to illustrate contradictory positions. 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Auditing and Assurance Services Vmoto Limited

Question: Discuss about the Auditing and Assurance Services Vmoto Limited. Answer: Introduction The current report to the audit manager elucidates in detail key information regarding the audit and assurance of financial statements with special references to the operations of the firm Vmoto Limited. The present segment explicates illustratively key information that helps in understanding the client that is the corporation Vmoto. Moving further, the present study helps in identification of five significant accounts of the firm that have the risk of misstatement. The current section also illustrates in detail the things that can go wrong with the identified accounts. In addition to this, the current study also explains the planning materiality and the audit risk assessment of each of the identified accounts of the firm. Key Information: An understanding of the client As per the Australian Auditing Standard ASA 315, gaining an understanding regarding the client can be associated to assessment of risk that financial statements contain owing to nature of business of the client. In addition to this, understanding of the client also involves evaluation of the industry in which the client company functions, degree of competition encountered in that industry, customers as well as suppliers of the client (William Jr et al. 2016). In addition to this, knowledge regarding the client also includes proper understanding regarding the regulatory as well as legislative environment in which the particular client corporation functions. As rightly indicated by Basu (2016), acquiring an understanding regarding the client primarily includes assessment at the business entity level, industry level as well as the economic level. Understanding of the client VMOTO at the business entity level: Structure of ownership: The board of the company VMOTO consists of five directors where Mr Charles Chen acts as the managing director, Mr Ivan Teo as the Finance Director, Mr Oliver Cairns, Mr Jacky Chen and Ms Shannon Coates as the non-executive directors. Vmoto Limited can be regarded as one of the foremost worldwide scooter manufacturer listed on the Australian Securities Exchange (Vmoto.com 2017). Major suppliers and customers: The company VMOTO supplies its products as well as services to a large number of consumers on essentially an OEM basis. The company also operates through more than 28 distributors located in more than 27 nations that mainly includes Asia Pacific, Europe, South as well as North America along with South Africa (Vmoto.com 2017). As such, the company VMOTO manufacturing as well as distributing electric powered two wheel vehicles, petrol scooters in addition to four wheeled all-terrain vehicles markets its products globally. The manufacturing facilities of the company VMOTO are situated in Nanjing and China that necessarily have production potential of around 300000 units (Vmoto.com 2017). International Business transactions: The company VMOTO has well-established worldwide distribution network of electric scooters. The company carries out international business transactions with more than 28 distributors across 27 different nations, namely, Asia Pacific, North as well as South America, Europe as well as South Africa (Vmoto.com 2017). Capability to adapt to alterations in technology: Analysis of the company report reveals the fact that the Chinese government strategies promote greater amount of investment in electric vehicle technology. However, the company has leading products, strategic distribution associations growing both in China and throughout the globe. In addition to this, as indicated in the annual report published by the company VMOTO, the company continues to grow in a burgeoning transport as well as in the arena of technology. The product E-Max of VMOTO also suited the technology of Saturna that concentrated on development of wireless shared transportation (Vmoto.com 2017). Client relations with employees: The management of the company VOMOTO maintains strong as well as enduring associations with the employees of the firm. The company has introduced remuneration strategy that are customized to enhance the congruence of the goal between shareholders, executives as well as directors. The remuneration packages are designed to attract and at the same time retain appropriately qualified as well as experienced directors, office executives. The company also rewards the employees for attainment of organizational strategic aims (Vmoto.com 2017). The compensation packages consist of fixed remuneration that includes the base salary, diverse non-cash benefits along with employer contribution to specific superannuation funds. Sources of funding: The main sources of finance of the company VMOTO are the equity as well as debt. The business entity intends to maximize the debt and equity balance for the benefit of the shareholders of the corporation (Vmoto.com 2017). The equity used for business operations are essentially obtained after deduction for the issued capital, accumulated losses in addition to reserves. Understanding of the client VMOTO at the industry level: Level of competition: The company Vmoto encounters stiff competition and faces reduction in demand from the market of China. The main competitors of Vmoto include Egen Electric Scooters as well as Eped Electric vehicles Ltd. However, the decrease in demand for the product particularly the electric scooters in the Chinese market have affected the financial outcomes of the company Vmoto. The management of the company therefore intends to broaden the base of the market by expanding the business into different emerging economies such as India as well as Indonesia in addition to other markets. In order to increase the sales of the company, the company also markets its products in Europe along with Asian and different North American areas (Vmoto.com 2017). Reputation of the client: As such, the international sales are persistently increasing as the corporation is recognized for the premium electric scooters and has a good reputation of providing on its policies that suits its reputation (Vmoto.com 2017). The rising figure of revenue clearly demonstrates the increasing pull of the brands of Vmoto in both the Chinese as well as global market. Degree of government support: The company Vmoto has an operational unit at China that receives the support of China. Chinese government provides subsidies for purchasing new energy vehicles that in turn accelerates the process of construction of different public electric charging stations as well as poles. This in turn inspires greater amount of investment in the section of electric vehicle technology (Vmoto.com 2017). This reflects the focus of the government on this sector. In addition to this, the technological advancements, discount incentives as well as environmental initiatives undertaken by the government provide an important growth opportunity for the company Vmoto. Level of regulation by the government: As mentioned in the annual report of the company Vmoto, the company complies with the Australian Accounting Standard as well as the Corporation Regulations of the year 2001. In addition to this, the company also adheres to the International Financial Reporting Standards (IFRS) and Section 295 A of the Corporation Act 2001 (Vmoto.com 2017). However, the company is not subject to any specific environmental regulation. Level of demand for products as well as services of the client Analysis of the report replicates the fact that the company Vmoto is at a phase of development and is strongly positioned to develop the level of production aligned with rapidly increasing demand for different electric vehicles (Vmoto.com 2017). However, the augmented press, discount, incentives along with technological advancements have increased the international sales of the company. Understanding of the client VMOTO at the economy level: Effect of interest rate changes and financial crises on the business of the client VMOTO The Reserve Bank of Australia arrived at the decision of keeping the cash rate unaffected at a record low level of 1.5% (Hesketh 2014). Whilst the economy of Australia is carrying out its transition following the mining investment explosion, policymakers judged certain sluggish operations in the growth rate in the year end. As regards inflation, it is anticipated to remain low for certain period of time. Hesketh (2014) suggests that the rate of interest in Australia remained at an average level of 4.81% from the year 1990 till the period 2016, attaining an record high of 17.50% during the year 1990 and a unprecedented low of 1.50% during the period 2016. The low rate of interest can help in upholding the domestic demand and decreasing the rate of exchange and thus helping the entire traded segment. Impact of the expectations of the shareholders regarding increasing profit Shareholders expect increase in profitability of the firm during good times that in turn lead to maximization of wealth. However, there are certain shareholders intends to augment the value of the corporation. On the contrary, there are several shareholders who concentrate on earning higher return from investment in the long term period. In addition to this, the shareholders of a corporation intend to minimize the overall risk of investment and thus want investments that have lower probability of financial loss (Eilifsen et al. 2013). However, in case if the shareholders of the firm lose confidence in the capability of the firm to lessen risk and ensure higher rates of profit of the shareholders, then the shareholders can divest from the corporation. Therefore, the expectation of the shareholders as regards profit maximization and cost minimization affects the business decisions of the firm. In order to increase the profit of the firm, the management of the firm can consider investme nt in feasible projects and not in risky projects that instead have higher rate of return (Louwers et al. 2013). Impact of particular pressures on client to understate or else overstate profits As rightly indicated by Arens et al. (2014), overstated expenses necessarily understates net earnings and understated expenses overstate net earnings. Client Company can overstate profits for gaining as well as retaining the confidence of the investors of the firm. In addition to this, the overstatement of sales also refers to the failure to record different selling expenses, namely, diverse allowances, discounts, returns as well as commissions. Again, the costs also reduce net sales and this in turn can increase the taxable income. The accountants of the client company can overstate income or understate expenses for acquiring a good credit rating and for getting loan approvals from banks (Simnett et al. 2016). Identification of five significant accounts at risk of being materially misstated Knechel and Salterio (2016) mentions that material misstatement can be associated to the information present in the financial declarations of the firm Vmoto. In itself, material misstatement leads to users of the financial information present in the pecuniary reports suffer from loss. However, the overall risk enhances in case where the financial pronouncements are not exactly what is written there in the reports. In order to control the overall risk of material misstatements, assessors can opt diverse procedures for eradication of different erroneous circumstances (Simnett et al. 2016). Revenue: This account can have high risk of being materially misstated. The revenue accounts have high risks of material misstatement as revenue can be considered to be the most important factor (Arens et al. 2016). This factor is important for outsiders of corporations such as the investors, bankers in addition to market analysts take into account. The increase in revenue affects dividend pay outs of the firm. The analysis of the annual report of the firm Vmoto reveals the fact that the company earns $47613013 from the sale of goods. The revenue earnings of the corporation Vmoto are essentially recognized at fair value of the entire consideration obtained from the net of the entire amount of goods as well as services (GST) tax payable. Again, the exchange of products as well as services of the identical nature having no cash consideration are necessarily not detected as revenue of the firm. In addition to this, revenue earnings gained from the sale of products is detected upon deliv ery of products to consumers since this relate to the transfer of important risks as well benefits of ownership of different goods and the termination of all kinds of involvement in the goods (Masanganise et al. 2013). Furthermore, the effective interest mechanism is used for recognition of the interest income as revenue of the business concern Vmoto. Expense: The expenses of the firm Vmoto are detected net of the total amount of GST tax, excepting where amount of GST acquired is not recoverable from the particular authority of taxation. As such, in this particular state of affairs, the GST is detected as a fraction of the acquisition cost of the particular asset or as a fraction of the total expends of the corporation. The expenses for the firm Vmoto is recorded to be $821443. The expenditure of the firm Vmoto includes the operational expends that amounts to $1576793, marketing as well as distribution expends amounting to $ 491926, occupancy expends amounting to $103486. In addition to this, the expenses of the corporation Vmoto includes corporate as well as administrative expenses amounting to $1929631, other finance costs worth $270812 as well as other expenses. Payments made by the firm under the operating leases are detected as expends represented under the profit and loss declaration of the firm (Moroney and Trotman 2015). Liability: The liability account can be presented by accounts, wages as well as salaries payable, interest payable and income tax payable among many others (Abernathy et al. 2015). Analysis of the annual report of the firm reveals the fact that the current liabilities of the firm amounts to trade as well as other payables amounting to $2233642, loans and borrowings amounting to $2107837, current tax liability amounting to $242302 and the total liabilities amounting to $4583781. Assets: Analysis of the annual report of the firm Vmoto reflects that the net asset of the firm amounts to $34097020. The current assets and the non-current assets represents the total assets of the firm that amounts to $ 38680801. The current assets of the firm includes the accounts such as the cash and cash equivalents account, trade as well as other receivables account, inventories in addition to other assets. The current assets of the firm Vmoto amounts to $ 23662971. However, the non-current assets of the firm includes the plant, property as well as equipment, intangible assets, investments in diverse associates, different financial assets in addition to deferred tax assets (Broberg et al. 2013). The non-current assets amount to $ 15017830. Inventory: Vmoto is a manufacturing firm, inventory of the firm comprises of a large fraction of the overall assets of the firm ($4548057) out of the total current assets worth $ 23662971. Therefore, auditors need to assess the inventory account of the firm properly by observing the inventory count of the corporation physically at the fiscal year end when inventory is material to the financial declaration of the firm (Broberg et al. 2013). Therefore, effectual internal control is essential over inventories as there is requirement of proper control over the process of buying, receiving as well as issuing. Planning materiality The auditors of the firm Vmoto can take into account materiality at the time of planning as well as analytically determining the outcomes of the audit. As such, the auditors need to establish the materiality for the purpose of determination of nature, extent as well as timing of the audit procedures (Knechel 2016). Certain quantitative amount needs to be established for purpose of materiality. Again, there are certain facets that need to be take into consideration for establishment of planning materiality such as users of financial statements, size of the elements of the financial declarations (namely, current assets, total assets, net income, liabilities and many others) and the trends of different items such as net earnings, revenues as well as cash flows (Moroney et al. 2014). Assessment of audit risk for the accounts Auditors need to take into account three different types of risk such as the inherent risk, control risk as well as the detection risk for enumeration of the audit risk (Knechel 2016). Assessment of the risk associated to material misstatement of the liability accounts such as the accounts payable as well as other liabilities reveals the fact that there are inherent as well as control risk (Porter et al. 2014). Medium inherent as well as control risk is present in this case as the management assertion assumes certain internal control for the preparation as well as presentation of financial statements of the firm. In addition to this, low control risk of material misstatement can be associated to the assets accounts of the firm due to presence of effective internal control for maintenance of appropriateness, adherence to different accounting policies as well as reasonableness of different accounting estimations. Similarly, for the revenue as well as the expense accounts, audit risk associated to the material misstatement is associated to the inherent as well as control risk (Porter et al. 2014). This in turn is associated to the degree of internal control of the fir m. Things that can go wrong with the revenue account of the firm Vmoto: Therefore, the executives of the company such as the CEOs as well as the CFOs feel the pressure to concentrate on the figure of revenue of the corporation. As indicates the fact that it is very important to appropriately recognize revenue (Gist et al. 2015). The company needs to ensure that the revenue figure appears decent to the outsiders of the corporation and the CFO can carry out revenue recognition. Essentially, for the auditor, revenue recognition calls for the need of proper understanding regarding the industry as well as the corporation (Knechel 2016). At any point of time revenues can be overstated as net earnings or income is equivalent to revenue after deduction of the expenses. This also leads to overstatement of the net income of the corporation. The revenue of the firm Vmoto can be overstated by means of registering fictitious amount of revenue, detecting revenue prematurely or else by comprehending returns from sales. However, the fabricated revenue can be generated by means of registering sales to non-existent or in other words ghost consumers. Another way of registering fictitious revenue is by means of recording inflated sales to different actual consumers. Therefore, misstatement of the sales requires the management of the company to create false documentation (Moroney et al. 2014). Things that can go wrong with the expense account of the firm Vmoto: The expense account can be understated and this can be regarded as a material misstatement in the financial reports. The understatement of the expenses of the firm can be considered as a fraudulent mechanism that bears identical effects as that of overstatement of revenue of the firm (Glover et al. 2014). Net income of a firm can be overstated if the expends can be understated as net income equals revenue after deduction of expenditure of the firm. The expenses of the corporation Vmoto can be understated by means of postponement of expense recognition in addition to capitalization of expenses that refers to recording of expenses as assets of the firm. As such, the expense account of the firm can also be misstated by detection of expenses in a following accounting period that again breaches the entire matching principle. Again, capitalization of expenses that refers to improper registration of cost as an asset that is presented on the balance sheet as an expense during the period can appear on the profit and loss declaration (Sarmah 2015). This can be regarded as a variation of detection of expenses in the future. Companies engaged in falsified financial declarations might capitalize expenses inappropriately to overstate earnings. Things that can go wrong with the liability account of the firm Vmoto: The things that can go wrong with the liability account include understatement of liabilities. Liabilities represent health of a firm. Lesser liability of the corporation reflects less riskiness of the firm (Porter et al. 2014). The liability account of the firm have the probability of being misstated by omission of certain liabilities from the financial declarations of the firm or by registering the liabilities at a particular amount that is less than what is appropriate. Again, the liability account can be misstated if the management of the company intends to omit to register certain contingent liabilities that indicates towards the liabilities that are debts contingent on an upcoming event (Hayes et al. 2014). Besides this, liability of the corporation Vmoto can also be misstated in case if the company might overlook specific unearned revenues. Things that can go wrong with the assets account of the firm Vmoto: Material misstatements in the financial statements of the firm Vmoto can occur with overstatement of assets. Overstatement of assets accounts serve the same purpose as understatement of liability accounts does (Skrbk and Christensen 2015). The management of the firm can have the inclination to materially misstate in the financial statements by overstatement of the asset accounts such as the cash and cash equivalents account and receivables accounts among many others. The company can overstate the assets as more assets represents healthier financial health and soundness of the corporation. As the balance sheet of the firm needs to remain in balance, the firm needs to present more of the firm is owned that it owed (Lee and Talen 2014). For the purpose of overstatement of assets, generally the inventory account, receivable accounts as well as the fixed assets accounts mainly the plant, property as well as the equipment account is overstated. Conclusion The above mentioned study provides an overview regarding material misstatement risk that is related to the improper presentation of the financial declarations of a firm with reference to the annual reports of 2015 of the firm Vmoto. The current study helps in gaining deep insight regarding the client Vmoto from key information on different entity level, industry level as economy level. In addition to this, the present study also helps in understanding significant accounts that bears the risk of material misstatement. Furthermore, the current study also undertakes the audit risk assessment that analyses what might go wrong with the identified accounts of the firm. References Abernathy, J., Hackenbrack, K.E., Joe, J.R., Pevzner, M. and Wu, Y.J., 2015. Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements: Participating Committee Members. Current Issues in Auditing, 9(1), pp.C1-C11. Arens, A., Elder, R. and Beasley, M., 2014. Auditing and assurance services-An integrated approach; includes coverage of international standards and global auditing issues, in addition to coverage of. Boston: Aufl. Arens, A.A., Elder, R.J., Beasley, M.S. and Splettstoesser-Hogeterp, I.B., 2016. Auditing: The Art and Science of Assurance Engagements, Canadian. Basu, S.K., 2016. Auditing Assurance. Pearson Education India. Broberg, P., Umans, T. and Gerlofstig, C., 2013. Balance between auditing and marketing: An explorative study. Journal of International Accounting, Auditing and Taxation, 22(1), pp.57-70. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Gist, W.E., Anderson, U.L., Janvrin, D.J. and Pitman, M.K., 2015. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client: Participating Committee Members. Current Issues in Auditing, 9(1), pp.C18-C22. Glover, S.M., Prawitt, D.F. and Drake, M.S., 2014. Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large PL Accounts: Commentary and Analysis. Auditing: A Journal of Practice Theory, 34(3), pp.161-179. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Hesketh, L., 2014. What business of yours is environment anyway?. Habitat Australia, 42(1), p.28. Knechel, W.R. and Salterio, S.E., 2016. 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Principles of external auditing. John Wiley Sons. Sarmah, R., 2015. Cash Flow Statement Is A Useful Tool For Measuring Credit Worthiness Of The Msmes-A Case Study. Indian Accounting Association Past Presidents, 47, p.15. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities. Auditing: A Journal of Practice Theory, 35(3), pp.1-32. Simnett, R., Zhou, S. and Hoang, H., 2016. Assurance and other credibility enhancing mechanisms for integrated reporting. In Integrated Reporting (pp. 269-286). Palgrave Macmillan UK. Skrbk, P. and Christensen, M., 2015. Auditing and the Purification of Blame. Contemporary Accounting Research, 32(3), pp.1263-1284. Vmoto.com. 2017. VMOTO. [online] Available at: https://www.vmoto.com [Accessed 28 Jan. 2017]. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and assurance services: A systematic approach. McGraw-Hill Education.