Formal and Informal Assessments Advantages and Disadvantages Essay Sample free essay sample

Presentation Present day examinations are army to such an extent that it is profoundly difficult to sort them intently. These evaluations have as their essential guide the estimating of the results or impacts of course and procurement. They are expected to demonstrate primarily schoolroom securing. Teachers all things considered order evaluations into two general classs: formal and casual. Formal examinations will in general use normalized signifiers and many are distributed by enormous demonstrating organizations while casual evaluations are typically made as well as performed by schoolroom teachers. Be that as it may. a few essayists accept that schoolroom preliminaries can be formal †in the event that they are expertly arranged and run into appropriate demonstrating criterions.Formal evaluations. as differentiated to casual evaluations. are those that have been planned and approved by proficient preliminary shapers for explicit aims, for example, mensurating scholarly achievement or educa tion degrees. These preliminaries have been pilot tried and managed to agent populaces of comparable people to acquire regularizing informations. So the central preferred position of any conventional evaluations is its high reliability coefficient and great cogency. since they have been tried on agent test populaces. Consequently. generally they can be regulated in a wide range of scenes and as yet deliver trustworthy data. These days. we have two significant sorts of formal examinations that are utilized to mensurate understudy capacities and achievement. They are the standard referenced and model reference preliminaries. The standard referenced preliminaries endeavor to gauge an exceptional student’s open introduction by contrasting it with the open introduction of some other etched gathering of understudies on a similar preliminary ( Gage A ; Berliner ( 1998 ) . So. while standard referenced preliminaries step understudy open introduction against that of different student’s. model referenced preliminaries step it against some endless supply of open introduction or standard. Ordinarily the substance and achievements and estimated on basis referenced preliminaries are substantially more explicit than on standard referenced preliminaries. So. clearly each gives various kinds of data to teachers to use. On the off chance that the teacher is keen on how their understudies contrast with students somewhere else. outcomes from standard referenced preliminaries are clearly called for. Norm-referenced examinations consequently have the undermentioned preferences: ( 1 ) permit comparings inside an impossible to miss school. domain. or then again region. For delineation. achievement degrees in all sixth classs in an impossible to miss an area may be contrasted and those from different regions. furthermore, ( 2 ) high estimations of constancy and cogency in light of the fact that the standards depend on huge populaces. The standard referenced preliminaries. in any case. other than have burdens: ( 1 ) doesn’t state how great a predetermined arrangement of school or educator points are being achieves. also, ( 2 ) will non state how students are directly making in contrasting with past open introduction on privately inferred points. Once in a while a teacher is non worried about how great a student performs contrasted with different understudies. however, regardless of whether the understudies displays progression in larning. So. the teacher uses model referenced preliminaries which offer the undermentioned points of interest: ( 1 ) flexibly data about a student’s level of open introduction corresponding to some predefined natural structure of cognizance or rundown of settled upon points. ( 2 ) data got is better for naming understudy inconveniences and for estimating the level to which school wide or framework expansive aims are being accomplished. The outcomes of basis referenced preliminaries. in any case. other than has impediments: ( 1 ) do non let for comparings of students in an impossible to miss setting with national standards. so rule referenced preliminary slam can non deliver significant comparings or measures ( Mehrens A ; Ebel. 1997 ) ; ( 2 ) inadequacy unvarying models. also, the perusing o f the tonss is simply every piece great as the methodology used to put the capability degrees ( Hambleton et Al. . 1998 ) . Though demonstrating specializers have the significant obligation for formal evaluations. schoolroom teachers are liable for casual evaluations. When all is said in done. casual examinations are ordinarily alluded to as educator made preliminaries or schoolroom preliminaries. These preliminaries have non been tried on a few example populaces and consequently are non joined by standardizing informations. Four kinds of casual ( substitute ) examinations are: different pick preliminaries. fiting type preliminaries. genuine bogus preliminaries. furthermore, paper preliminaries. The various decision preliminary normally comprises of providing students with three sorts of explanation: a root. which represents an occupation or asks a request. the correct answer. which tackles the activity or answers the request right. what's more, distracters. a few articulations which are conceivable. in any case, wrong. Various decision preliminary is considered by most preliminary specializers to be the best kind of casual examination as though reasonably composed can hold these points of interest: ( 1 ) tap a few sorts of more significant level idea and scientific achievements. furthermore, ( 2 ) has high reliability and objectiveness. However, it other than offers the undermentioned drawbacks: ( 1 ) great numerous decision focuses are difficult to make as conceivable distractors could be elusive or playing. furthermore, ( 2 ) builds the result of reasoning especially if non painstakingly built. An adjusted however progressively hard signifier of various decision preliminary is the coordinating kind preliminary wherein choices are recorded in another section on the other hand of in an arrangement. In a copy preliminary. there are regularly two arrangements of related realities which are to be coordinated by organizations of images. with Numberss of letters to bespeak their legitimate connections. Coordinating preliminary has the undermentioned favorable circumstances: ( 1 ) covers a sensibly large entirety and combination of substance. what's more, ( 2 ) requests are simpler to work than different decision requests. by the by. since just one reaction point must be built for each root. Be that as it may, blending to Gronlund ( 1998 ) . two hindrances with copy preliminaries are: ( 1 ) assurance homogeneous preliminary and reaction focuses that are significant in footings of points and larning results. what's more, ( 2 ) require callback rather than appreciation and increasingly modern degrees of thought. be that as it may, such focuses are hard to manufacture. One methods for recognizing prior scholarly realities is the valid and-bogus. or then again in addition to short. or then again right-wrong preliminary. Valid and bogus preliminaries are comprised of a figure of explanations. some of which are valid and others. bogus. Understudies taking this preliminary assign which proclamations are valid by answering T. Truly. or on the other hand True. the bogus 1s are assigned by F. No or False. Fitting to Ebel ( 1993 ) . the main favorable circumstances of genuine bogus focuses are: ( 1 ) their ease of building and stamping. ( 2 ) can cover a major substance nation. furthermore, a major figure of focuses can be introduced in an endorsed cut period. In any case, pundits state that genuine bogus focuses have about no worth as a result of these detriments: ( 1 ) it advance. what's more, even respect. thinking. furthermore, step memorisation rather than comprehension. what's more, ( 2 ) will in general excite the reaction set of quiet submission. t hat is. the reaction of individuals who state yes ( or â€Å"true† ) when in vulnerability ( Gage and Berliner. 1998 ) . To larn how an understudy thinks. invasions work. composes. furthermore, uses psychological assets. paper preliminaries are used. A few governments advocate using words, for example, â€Å"why. † â€Å"how. † and â€Å"what impacts. † while other preliminary specializers ask words, for example, â€Å"discuss. † â€Å"examine. † â€Å"explain. † â€Å"identify. † â€Å"compare. † and â€Å"contrast† in building the article requests ( Gage and Berliner. 1998 ) . Paper tests offers the undermentioned points of interest: ( 1 ) utilized solidly for discovering how great an understudy can break down. blend. measure. accept sensibly. work out occupations. furthermore, theorize. ( 2 ) the effortlessness and short clasp engaged with building the article requests. The significant inconveniences are: ( 1 ) the impressive clasp to peruse and quantify answers. furthermore, ( 2 ) the abstraction of hiting or rating partiality. Notices Ebel. R. L. ( 1993 ) . Necessities of Educational Measurement. 3rderectile brokenness. Macmillan. New York. Pot. N. L. what's more, Berliner. D. C. ( 1998 ) .Educational Psychology. 4Thursdayerectile brokenness. . Mifflin. Boston. Gronlund. N. E. ( 1998 ) .How to Construct Achievement Tests. 4Thursdayerectile brokenness. . Prentice-Hall. Englewood Cliffs. NJ. Hambleton. R. et Al. ( 1998 ) . â€Å"Criterion-Referenced Testing and Measurement: A Review of Specialized Issues and Developments. †Review of Educational Research. paper introduced at the one-year meeting of the American Educational Research Association. New Orleans. Mehrens. W. A. A ; Ebel. R. L. ( 1997 ) .Measurement in Education. fourth erectile brokenness. . Prentice-Hall. Englewood Cliffs. NJ.

Compensation HR Essay Example | Topics and Well Written Essays - 750 words

Pay HR - Essay Example This is for the most part used to figure out which occupation ought to get a more significant salary than the other. There are strategies utilized in work assessment, for example, work reviewing, work positioning and factor correlation. Employment assessment is favorable as it assists with characterizing a vocation as indicated by an individual specialization in order to fix the most attractive compensation on it. Occupation assessment examination likewise helps while choosing work that identifies with the capabilities of a worker. Employments are assessed by positioning occupations. This is by assessing a vocation utilizing a solitary factor, for example, how specialized a vocation is, or the instructive level requires expected to play out the activity successfully. The more specialized a vocation and the higher the instructive level required, the higher the activity is positioned. Pay is then founded on the positioning where the most noteworthy in the rank is paid more (Poels and F rans 22). Pay studies are ordinarily utilized in work assessment. This is by contrasting an occupation and a similar sort of employment, with a similar depiction and similar desires in another association in the activity advertise. This aides in knowing how serious the association is when contrasted with different associations. Because of this overview, the scopes of pay rates are regularly reconsidered when the review shows the need of a modification. This enables the association to remain serious in the market. Pay program is significant in drawing in and holding skilled representatives. The program is ordinarily done by the human asset chief. This is typically done along with the preparation and improvement official. The point of a preparation and advancement official is to learn the exhibition of representatives. This is in order to check whether they have arrived at the set objective of on the off chance that they have improved in their exhibition. This helps the human asset supervisor office in effectively directing the pay program. Legitimacy increment is given dependent on the presentation of a representative where, if a worker performs better, they show signs of improvement pay. There is

Essay on planning,preparing administering test Essay

Tests are formal appraisal instruments that are utilized to pass judgment on understudy intellectual capacity in a scholastic order just as to assemble data about students’ psychomotor execution. Tests for the most part comprise of arrangement of inquiries, explanations, or errands that are directed to an understudy or gathering of understudies. So as to build up a decent appraisal it requires appropriate arranging, arrangement lastly organization of the test. The improvement of a test that precisely quantifies understudy accomplishment requires cautious arranging. Making arrangements for tests should begin with an assessment of understudy results recognized in the instructional destinations. A goal is a specialized gadget that indicates the information, abilities, and demeanor expected of understudies toward the finish of an exercise. Targets additionally incorporate 3 segments Conditions: recognize what is accessible to understudies (asset material, conditions and so on.) .Execution: determine the ideal quantifiable and perceptible understudy result (what the understudy will have the option to do).Criteria: indicate guidelines or capability for agreeable execution. Create test things Test things are delegated objective or emotional. Target test things (valid or bogus, numerous â€choice, coordinating, and consummation) are anything but difficult to compose and score and can test huge measure of substance; be that as it may, they are restricted to realities, urge speculating and neglect to gauge more elevated levels of psychological learning. Emotional test things permit understudies to communicate their considerations and require showing of dominance of instructional goals. Legitimacy is the degree to which a test estimates what it was expected to gauge. Unwavering quality gives a gauge of consistency of test outcomes. All tests must be substantial and solid to precisely gauge understudy accomplishment. Everything from understudy sickness to testing condition can influence test legitimacy and dependability. Arranging test things Test things ought to be amassed by type and expanding trouble. Test things ought to likewise be checked for irregularities and follow an equal arrangement. Experienced test designers read the test for comprehension and lucidity preceding organization. Clear and compact test headings must be grown so understudies see how, where, and when to give reactions. Direct Test-before organization, instructors ought to likewise think about the physical setting of the testing condition. At last, educators ought to likewise consider the mental elements like uneasiness and test pressure that influence understudies by clarifying the explanation behind the test and adequatelyâ preparing understudies for the test. Not many focuses an instructor needs to remember before controlling test are-furnish understudies with training test things, show to understudies that you anticipate that them should prevail on the test and that you are accessible to support them. Finally talk about the parameters of the test. The whole methodology whenever followed by instructors and disclosed to understudies ahead in time, it is particularly likely that the understudies will encounter achievement. In this way, evaluation ought to be a push to push instruction ahead and an uncommon apparatus that would give understudy a favorable position in the study hall.

Mrs. Mommy MDs Journey An Interview with Jasmine Johnson

IUSM student Jasmine Johnson Next up in our series of featured med school bloggers is Jasmine Johnson, author of the blog The Mrs. The Mommy, The M.D., mother, wife, and last but not least, future doctor/med student. Enjoy Jasmines thoughtful answers and use them to help you make your way through the med school admissions process. Accepted: First, can you tell us a little about yourself – where are you from, where did you go to school and when did you graduate; and what prior degrees do you hold? Jasmine: I am from Long Beach, Indiana (a SMALL town about an hour outside of Chicago and less than 15 minutes from Michigan), I graduated from the University of Michigan – Ann Arbor in 2009 with my Bachelors in Brain, Behavior, Cognitive Science. I also did a year of a Masters program post-undergrad, but I did not complete all the classes for my Masters because I started medical school the following year. Accepted: Is med school anything like you had expected it to be? Jasmine: Yes and no. Sometimes it is extremely overwhelming – you get to a point where you feel like you couldn’t possibly learn/memorize anything else, but you can and you do! You study so much that you begin to dream about studying. You go through periods of time where you haven’t watched any TV, haven’t talked to any of your closest friends, and even study while working out and driving places (thanks to recorded lectures and QBank apps). But then there are those times when you are able to balance. You are able to cook healthy dinners, catch up with friends, shop, veg out on DVR, read a magazine, take a bubble bath, clean your house, and in my case take your son somewhere new and fun to make great memories. In a lot of ways medical school is even harder than what I expected it to be, but it also surprises me because my classmates and I are able to find balance and sanity in our everyday lives as well. Which is such a blessing! Accepted: How many medical schools did you apply to? How did you decide on your chosen program?   Jasmine: Initially I applied to 15 schools. My MCAT score was average (25S) and my overall application was decent but nothing spectacular. But it was late in the cycle so I wasn’t picky about where I applied, because wanted to increase my possibility of an interview as much as I could. I got two interviews, but no acceptances. After not getting accepted into a school, I matriculated into the Masters of Science in Medical Science program. The MSMS program is a two-year Masters program that was developed to better prepare students for admission to medical school. The curriculum consists of one that mimics the first and second years of medical school at IUSM. In addition, there is a 10-week MCAT prep to help you increase your score so that your application is more competitive. Some students apply straight to the program and other students are recommended for the program because they are not accepted into the medical school – like me. Students can either complete the two years of the program for their Masters or they can leave the program after the first year and enter medical school if they are accepted (and students have gotten into school all over the country, not just IUSM). My second application cycle I felt like I was a more competitive applicant, and more equipped to tell admissions committees why I was now ready to succeed in medical school. Also, the second time around, I was more strategic. It was earlier in the cycle when I submitted primaries (August), my overall MCAT score was higher (30R), and I was going into a Master’s program whose goal was to strengthening my application all around for medical school. I ultimately was accepted to Indiana University School of Medicine and Morehouse School of Medicine in Atlanta. I loved both schools for different reasons because they were both very different in student body size, hospital exposure, and location, but IUSM offered me a four-year full tuition scholarship, so that sweetened and sealed the deal. As stated before, the first time my application overall was average and I submitted my primaries on their deadline dates (which in medical school application terms is considered late). I think that no matter where you fall on the distribution of MCAT scores, GPA, etc., getting your application in earlier is ALWAYS better. There are more spots available at that time so there is a greater chance that you would secure an interview then, instead of the late push to fill the last spots in the class. Accepted: What courses or experiences or people motivated you to go into medicine? Jasmine: My dad is a surgeon, so he was definitely responsible for exposing me to medicine at an early age. He never pushed my three younger brothers or I to follow in his footsteps, but when we wanted to spend time with our dad, a lot of it was tagging along with him to the hospital. When I was 14, I started helping out at his office (i.e. filing charts) and that is when I got to actually see his interaction with patients. When I got older, he allowed me to sit in on a few surgeries. I thought everything was so fascinating. It was awesome how he is able to help so many people and change lives every day. I kept an open mind and pursued many interests, but there was an early hunch that medicine would be the profession for me. Accepted: What is your favorite class so far? Jasmine: Gross Anatomy has been my favorite class hands down! Our professors were passionate about what they were teaching and kept it very interesting. You could also tell that they cared about us as people and not just as students. One of my teachers still asks me about my son and husband when we see each other in the halls. It was one of our most challenging classes, and the sheer volume of information memorized alone is enough to make your head spin, but the things I learned in anatomy have definitely carried over into a lot of my other classes. Accepted: What are you looking forward to most in your upcoming clerkships? Jasmine: I am looking forward to the patients! I think that one of my strengths is interacting and connecting with people, so I cannot wait to actually be responsible for developing a relationship with my patients and caring for them. The didactic years were interesting and I definitely learned a lot, but my classmates and I are all ready to dive in and really learn how to apply what we learned as practicing clinicians. Accepted: Finally, which is harder being a mom or being a med student? Jasmine: HA! Definitely being a mom. Motherhood is one thing you cannot turn off – not that I would ever want to. You can be a medical student at school and disconnect a bit at home, but when I walk in the door at home, my son expects me to be there for him as his mom regardless of how things went at school that day – regardless of how late I stayed up after he was asleep. And I want to be there for him – my body may be in the library but my heart is at home with him and it makes it really tough to stay away. There is no doubt that medical school has been very challenging, but as I watch my son grow, it just emphasizes the fact that the rigor of medical school is only temporary, but my little boy will always be my son and what I put into parenting and loving him now will determine the direction of our relationship for years to come. Do you want to be featured in Accepted.coms blog, Accepted Admissions Blog? If you want to share your med school journey with the world (or at least with our readers), email us at bloggers@accepted.com.      Accepted.com ~ Helping You Write Your Best

Getting to Know a Bit More about Justin Bieber - 544 Words

Transcript 1 – Interview Interviewer - Hello everybody (s) and welcome to another edition of asking questions (s) I will be joined today by the apparently famous – Justin Beiber - Thanks so much im really happy to – Interviewer – I WAS NOT DONE SPEAKING (2.0) DONT YOU NEVER INTRUPT ME AG – Justin Beiber – Geez sorry Interviewer – (sighs) (1.5) are we gonna have a problem Justin Beiber – What Interviewer – Dont you what me were live right now, if this shit carries on I will pimp slap you (1.0) we clear Justin beiber – yeh sorry Interviewer – (sighs) Lets (s) just start over ok Justin beiber – sure Interviewer – Hello everybody (s) and welcome to another edition of asking questions (0.5) I will be joined today by the rather bratty Justin Beevers Justin beiber – Im sorry bu- Interviewer – accepted Justin Beiber – no (s) its just you said beevers (0.5) its beiber Interviewer – you sure (s) because it says beevers on my card here Justin beiber – no (s) im pretty sure. 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Essay about High School Cliques - 1205 Words

High School Cliques High school cliques are typical during teenage years, giving members a feeling of acceptance and belonging. But I believe that cliques conversely damage a teen’s self esteem. The high school should get involved in helping all students feel more â€Å"socially included†. How can a student feel like they socially fit in? It is the responsibility of the high school to create an atmosphere for the student body which promotes acceptance and inclusion of other kids, allowing kids to feel like they belong. Cliques tend to be exclusive, only accepting those who are similar to them such as their interest in sports, after-school activities, hobbies, or even by appearance and other superficial things. They also tend to leave†¦show more content†¦Another problem with high school cliques is that kids in them feel superior to some of the student who have trouble socially or are reluctant to be in a social situation. 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Sample on Audit Risk In Respect To The Company Of Mathra Tool

Question: Describe about the Assessment of Audit Risk in respect to the company of Mathra Tool Inc.? Answer: Introduction Auditing is the procedure of checking of all the accounts book and transactions whether it is stated in Financial Statement properly or not (Gramling, Rittenberg and Johnstone, 2010). It is the procedure of judging financial statements shown (Balance Sheet and Profit Loss Account) with all the records of account and financial transaction whether it is correct or false. Auditor risk refers to the risk that is identified by an auditor regarding financial statement. A wrong opinion regarding the financial statement is expressed by the Auditor. Audit risk consists of three risk such as Inherent risk, control risk and detection risk (Cosserat and Rodda, 2009). Inherent risk arises due to error depending on such factors despite from the inefficiency of controls. Inherent risk will more where the business involves judgment and estimation with high degree or involves complex transaction. Control risk arises due to inefficiency in the operational activities from the side of business entity. Detection risk refers to the risk which is raised by the error or fraud in material misstatement in respect to financial statement (Leung, 2011). The preliminary measurement of control risk is the procedure of appraising the usefulness of an organizations accounting and in-house control system by preventing or detecting and improving the material misstatements (Moeller and Brink, 2009). Mathra Tools Incorporation is a machinery tools producing company. It is reputed company in producing high quality of machine parts and it has grown into a $10 million-a-year business. The owner of the MTI is George Mathra. Thomas Smith appointed as auditor in charge in this company has identified several issues regarding the operation of the business. This auditing plan includes the assessment of internal control risk and the judgment for detection risk. It also contains the description regarding the substantive procedures that could be conducted for the WIP inventory. Assessment of Internal Control Risk Preliminary assessment of risk measures and prevents the system of accounting and the internal controlling system of an organization regarding material misstatements (Pickett, 2010). The risk cannot be mitigated fully because there are certain inherent limitation in the system of accounting and controlling. The assessment of control risk is required when the in-house control systems of the organization are not useful and the accounting systems of the organization are not efficient (Pickett and Pickett, 2011). There are several techniques which can be used to document the information regarding the systems of accounting and internal control (Hargie and Tourish, 2009). A particular technique is selected for the judgment by the auditors. The techniques can be used by alone or together. The examples of techniques are narrative description, questionnaires, checklist and flowcharts (Reding, 2009). The outline and length of the documentation depend on the size and complexity of the business and kind of applied system in respect to accounting and internal control (Pickett, 2011). Tests of control are executed to find out the audit evidence regarding the usefulness to evaluate whether the business designed the systems correctly to prevent material misstatement and the effectiveness of internal operational activities over the period (Shim, 2011). There are several things are included in test of control. These are as follows: 1. Test of control involves checking of documents related with transaction and other activities to obtain the audit evidence that business has operated the internal control correctly or not (Louwers, 2011). Such as, it is verified that whether transaction is authorized or not.2. It involves enquiry and observations regarding the internal controls which leave no audit trial such as finding out who really performs the all functions rather than who is supposed to perform.Lastly, it includes the re-performance of internal control such as reconciliation of bank statement to see whether it was actually performed by the business correctly. Business should adopt effective internal controls in the operation for preventing and detecting the occurrence of error and fraud (Beasley, 2009). The fraud can be suspected under following situations: If any paper is missing regarding financial transaction such as cheques, vouchers, invoices, etc.If subsidiary books does not match with control account. If there is huge difference in trial balance and it is very difficult to match the balance. If variation of Gross Profit Ratio and Net Profit Ratio are high.If there is mismatch between the balances according to the company and the verification of the balance by the parties.If the stock according to the companys record is not same with the stock physically counted. If the client does not able to provide any satisfactory information.If the some accounting figures have found overwriting There are several steps through which errors can be detected. These are as follows:1. Checking the balance of opening with the closing balance of last year.2. Checking all the posting made in ledger accounts.3. Checking the total balance of subsidiary books.4. Verifying each and every carry forward.5. Making confirm whether all ledger accounts are included or not.6. Checking the total list of debtor and creditors match with the ledger accounts or not.7. Comparing the different items of trial balance with the items of previous year.8. Checking any differences including round figures such as $10000 is written as $1000.9. Checking any misplacement of amounting figures such as 91 is written as 19.10.Identifying any entry is leaved unposted from the actual books. Duties need to perform by auditor are as follows:1. Check up all the entire activity of financial operation.2. Confirm all the receipts from the counterfoils or carbon copies or cash memos, sales report.Confirm the register of salary and wages.1. Verify the techniques used in stock valuation.2. Examine the all registers, notes and challans related with inventory, inwards and outwards of goods and delivery, etc.3. Compute different ratios which are required to identify the fraudulent activities and errors.Examine the details the items which are not used.Investigate the area where the problem is suspected.Perform the audit process by applying sound skill and with care.Do surprise visit in the organization to examine the accounts activities.There is found several faults and errors in in-house control system of MTI though the company is using computerize system for the production of machinery tools. The equipment and machine are operated through computer.The control risks relating to bus iness operation of MTI are as follows:1. The company has no licensed antivirus to protect the computerize system and there is no system expert.2. There is no proper maintenance of networking system and it is maintained by only an owner of computer shop which located far from the office. So, there is no such expert to maintain the networking system all time. Only Mr. Lee is responsible for maintaining equipment, upgrading software and maintaining user security profiles on the network.The staffs of the organization do not maintain the system related with user password. Two staffs use common password for making entry data of accounting transaction.1. The backup is taken every end of the in tape cartridge. There are seven tape cartridges for taking for taking full set of backups for a week. But the cartridges are not kept safely and systematically.2. There is no any protection used between office system and home system of the senior personnel. Home system can be used like as office syst em fully.3. There is only one accounting staff that is responsible for all accounting activities. There is no other staff who can deal with accounts payable and cash disbursements. Judgment for Detection risk Detection arises due to applying of wrong procedures in auditing by the auditors to evaluate and find out the material misstatements in all activities of financial aspect (Taylor and Osborne, 2013). The total audit risk is the combination of control risk, inherent risk and detection risk. After assessing of control risk and inherent risk, the detection risk is assigned to solve and reduce the total audit risk. It is never possible to eliminate the detection risk fully because it is difficult to check each and every financial transaction completely (Beasley, 2009). But, the objective of audit is to reduce the detection risk as much as possible. There are some elements of detection risk which are described below: Using of wrong procedure in audit The use of wrong procedure can increase the detection risk (Weirich, Churyk and Pearson, 2012). Such as, certain ratios are used to analyze the financial statement. But, the selection of ratio is very important. If the auditor choose wrong ratio (has no link with the objective of audit) in assessing the misstatement in financial activities, it can increase the detection risk. Wrong interpretation of audit results After auditing with correct procedure, if wrong interpretation is made from the results, it can increase the audit risk. Such as, it may be interpreted that the accounts payable is shown correctly but it is found a material misstatement in actual. Selecting of wrong testing technique Detection risk can be reduced by using of specific testing techniques for detecting the errors in financial transaction (Millichamp and Taylor, 2012). Such as, to confirm a particular sale occurred, it is not required to check the invoice whether is mathematically correct. During the checking of accounts payable, it is seen that accounts payables are actually paid or not by making test the invoices. It may be the correct audit procedure for asserting the accounts payable which can helps to interpret the decision of no material misstatements in respect to accounts payable. Sometimes, it is observed that there is involvement of several persons in maintaining financial transaction. Suppose an employee make process the payment and another employee does update the suppliers file by marking the invoice as paid. Then the auditor may fail to test the separate duties of two employees. As a result, misinterpretation can be found and it can increase the detection risk. Substantive Procedures for the WIP inventory Substantive procedures have an important role in audit planning. The substantive procedures of WIP inventory are as follows: 1. The first procedure includes the observation of physical inventory of the company through using separate inventory observation program.2. It is to be verified that the inventory held for another parties are not added in total inventory figure at the end of the year.Whether the inventory held at another party location is added in inventory listing at the end of the year, it is to be confirmed.It is to be obtained and agreed whether the listing of inventory is matched with general ledger or not.The valuation methods are used by the owner which needs to discuss. Valuation may be regarding any change in machinery product, change in process of production system, accounting system applied, techniques applied to gather cost of inventory, etc.Clerical accuracy is needed to check from the summary of physical inventory of the company.Next process is to review of physical inventory listing and identification of each and every item related with raw-materials, WIP and finished good. Documentat ion is to be made from the selected items.After reviewing of WIP, the costs are required to test. The nature of cost accounting system is to be determined such as system of job order and the process of cost system, checking of the quantities of raw material used and checking of labour charge used in production process, testing of overhead rate, etc. In case of WIP, it is required to test the pricing by calculating overall percentage complete in manufacturing process. It is need to evaluate the method used by the company for calculating the inventory.1. It is to be checked whether the standard techniques are used to calculate the cost and find out the sales price.2. It is to be determined what methods are used for inventory valuation especially when the actual cost exceeds the sales price.3. It is to be examined whether finished goods required to written down after sold at the end of the year.After calculation of ratios, it should compare with the previous year or with the industry w hether there is any difference. (such as gross profit margin)All the accounting figures such as raw material, inventory turnover and finished goods are required to compare with the last year or with the industry.It is needed to evaluate the days of inventory with the past year or with industry standard.Whether the standard cost of present year is different from the previous year, it is needed to compare taking into consideration of present conditions.It is to be checked the listing of inventory to make sure that it has been appropriately classified from raw-materials to finished goods or not. Conclusion In the conclusion it can be said that control risk and detection risk should be reduced to reduce the total audit risk and the total audit risk cannot be removed due to existence of inherent risk. Audit planning is made to identify or detect the problems regarding of those risk and it is planned to perform the audit efficiently and timely. Audit plan is conducted at the time of beginning of audit process to develop the entire approach of audit focusing to the important areas. It can be said that audit plan is certain guideline which is to be followed in audit process. References Beasley, M. (2009). Auditing cases. Upper Saddle River, N.J.: Pearson/Prentice Hall. Cosserat, G. and Rodda, N. (2009). Modern auditing. Chichester, UK: John Wiley Sons. Dauber, N. (2009). The complete guide to auditing standards, and other professional standards for accountants, 2009. Somerset, N.J.: Wiley. Gramling, A., Rittenberg, L. and Johnstone, K. (2010). Auditing. Australia: South-Western Cengage Learning. Hargie, O. and Tourish, D. (2009). Auditing organizational communication. London: New York. Leung, D. (2011). Inside accounting. Burlington, Vt.: Gower. Louwers, T. (2011). Auditing assurance services. New York: McGraw-Hill Irwin. Millichamp, A. and Taylor, J. (2012). Auditing. Andover, Hampshire: Cengage Learning EMEA. Moeller, R. and Brink, V. (2009). Brink's modern internal auditing. Hoboken, N.J.: Wiley. Pickett, K. (2010). The internal auditing handbook. Chichester, West Sussex, U.K.: John Wiley. Pickett, K. (2011). The essential guide to internal auditing. Chichester, West Sussex: Wiley. Pickett, K. and Pickett, K. (2011). The essential guide to internal auditing. Chichester: Wiley. Reding, K. (2009). Internal auditing. Altomonte Springs, Fla.: Institute of Internal Auditors, Research Foundation. Shim, J. (2011). Internal control and fraud detection. Cranbrook: Global Professional. Taylor, J. and Osborne, J. (2013). Auditing. Worcester: Osborne Books Limited. Weirich, T., Churyk, N. and Pearson, T. (2012). Accounting auditing research and databases. Hoboken, N.J.: Wiley.