David Carson Influences | Modern Graphic Design

David Carson Influences | Modern Graphic Design Considered to be one of the worlds most influential graphic designers (Layers Magazine, 2007) David Carson is a name synonymously associated with post-modern design. This essay investigates Carsons career from its beginning in the design industry by means of a full biography before venturing on into post-modern and sub-cultural influences on the designer, the emergence and development of key aspects of post-modernist design within the work of David Carson and the positive and negative impact and influence he has had on modern graphic design. Biography: Born in Texas on September 8th, 1955 David Carson dedicated his early career to being a professional surfer, David attained a standing of number 8 in the world rankings while being a high school teacher in California (Encyclopaedia Britannica, 2012a).  A late starter to the graphic design industry, Carsons first real design experience came during a two-week commercial design course in Switzerland as part of his sociology degree. The class, taught by Swiss designer, Hans-Rudolf Lutz (Sacharoq, 1996: p.8), whose influence was so significant that Carson made a decision to pursue a career in graphic design and enrolled full time in a small art college upon his return home to the United States. In an interview with Marc Cameron, founder of fotorater.com; Carson explains the beginning of his design career: taking the advice of a friend who, at the time was the editor of Skateboarder magazine to contact the art director. I immediately started harassing this art director, sending him every little thing I was working on (Cameron, 2012a). This dogged persistence paid off and soon Carson was working in the studio voluntarily; pasting up advertisements and eventually composing an editorial spread for the magazine. Carsons first real job in the design profession was working as a designer at the surfer publication titled  Self and Musician as well as being an employed part-time designer for the magazine  Transworld Skateboarding (Encyclopaedia Britannica, 2012b). This enabled him to experiment with design, developing his now characteristic style of chaotic spreads overlapping photos and mixed up, altered typefaces. In 1989 Carson changed occupations and became art director of Beach Culture magazine producing a total of six magazines before the journal folded, this earned him more than 150 design awards (Encyclopaedia Britannica, 2012c) and a new position in a design role at its sister publication Surfer magazine, which catapulted him into the design spotlight. Carson then caught the attention of Marvin Jarret, publisher of Ray Gun an alternative music publication, who hired Carson as its art director in 1992. The monumental success of the publication between the years 1992 and 1995, with th e help of Carsons radical design vision, saw Ray Guns subscribers triple in numbers. This feat is most commonly attributed to the design strategy that seemed to be particularly appealing to the youth demographic (Kenyaferrand.com, n.d.) which led to several large corporations spotting an opportunity in Carsons design work to increase youth sales of their respective products. Commissions earned by Carson followed to design printed advertisements and direct television commercials. In 1995, Carson left Ray Gun and established his own design company David Carson Design. The business was an instant success, and Carson was able to secure a large and diverse corporate client base with companies such as Microsoft, Pepsi and Giorgio Armani. Carsons first book titled The End of Print: The Graphic Design of David Carson, released in 1995 and has since become the top selling graphic design book of all time with sales in excess of over 200,000 copies (David Carson Design, n.d.). Followed by the boldly experimental books  2nd Sight  (1997),  Fotografiks  (1999), and  Trek  (2003) (Encyclopaedia Britannica, 2012d). Post-modernist design influences on David Carson: Post-modernist design, described in the art and popular culture encyclopaedia as: A cultural, intellectual or artistic state, which lacks a clear central hierarchy or organizing principle and which embodies extreme complexity, contradiction, ambiguity, diversity and interconnectedness (artandpopularculture.com, u.d.). This is evident in Carsons hallmark style of distorted type and his rejection of the conventional ideas of typographic syntax, visual hierarchy and imagery. The text in Carsons work often challenges the fundamental criteria for legibility by the exploration of reverse reading, extreme forced justification, columns jammed together with no gutter and the erratic letter spacing across images, arranged in expressive rather than normative sequences. In his book, A Century of Graphic Design, author Jeremy Aynsley (2001: p. 233a) states that: Carsons work is greatly indebted to the work of Wolfgang Weingart and the Cranbrook academy, belonging to the tradition of deconstructive typography. This statement holds an immense amount of strength as Carson has characterised his style by embracing what could be considered as vernacular design, upsetting the rules of modernist typography with inconsistent weights and spacing of letterforms and adopting a multi-layered approach to both word and image; questioning the original meaning of the text and interpreting it into his own unique message. Aynsley (2001: p. 233b) goes on to explain how: Carson counters the modernist position form follows function, instead opting to use layout to explore the meaning. The typographic form is expected to represent ideas actively, rather than present a transparent medium. Much of Carsons work has also been influenced by the surfing sub-culture; his early professional surfing career allowed him to identify with and relate to his target audience. In his interview with Marc Cameron, Carson states: growing up around that culture put me in a more experimental mindset (Cameron, 2012b). This experimental and somewhat chaotic approach to design appealed to the sub-culture that surrounded the surfing and skating communities, and in a sense gave them their own identity with the styling of publications related to their specific demographic. Aynsley (2001: p. 232) has claimed that advertisers soon noticed the potential benefits of someone who could embody the interests of young consumers. Post-modernist theories in David Carsons work: David Carsons work holds true to many key aspects of post-modernism, especially with his philosophies countering of modernist theories such as form follows function. This is evident in the visually driven arrangement of type, by allowing letterforms or flow from spread to spread, by the extreme or unnatural cropping of single images or his highly expressive use of typography to express his own interpretation of the message to the viewer. The latter is most famously noted in his spread for an interview with Brian Ferry in Ray Gun magazine, an article which Carson states in his conference on design and discovery, published on Ted.com I found the interview boring, so I set the whole article in dingbat (Carson, 2009) During Carsons employment with Ray Gun, there were further embracements of post-modernist theories encompassed by audience participation within the magazines content. In his book, A History of Graphic Design, Phillip Meggs (1998: p.463a) has noted how Carson turned over half a dozen pages to the readers to display their illustrations for song lyrics. The encouragement of audience participation and engagement also acted as an enhancement of the sub-cultural identity to the already burgeoning audience generated by the publication. The impact of David Carson on modern graphic design: David Carson is arguably the most innovative and influential graphic designer of the 1990s (Blackwell, 1995: p. 1) and without doubt the most talked about, gaining an army of both admirers and detractors throughout his career. Blackwell (1995: p.10) has noted how Carson has progressed from being an unknown designer of a short-lived specialist magazine to being one of the most decorated designers in the world. This statement that holds weight in the sense that Carsons work has made a breakthrough from sub-culture to the mainstream of mass communication his work now considered being the cutting edge of the leading communications culture (Blackwell, 1995: p. 18). Carsons continual reinvention of the relationship between design and type, has changed the course of graphic design and crystalized the look and attitude of an entire generation, making him a powerful catalyst for design change (Aynsley, 2001: p. 233c). Running several workshops for graphic design students worldwide has provided Carson with a cult following of inspired young designers while at the same time angering some communications professionals who believed he had crossed the line between order and chaos (Meggs, 1998: p.463b). The lack of a prominent theory or a defined set of rules within Carsons work does not necessarily mean that the work is chaotic; instead it challenges conventional design practices with Carsons belief that as Blackwell (1995: p 27) claims that you cannot not communicate and Dont mistake legibility for communication. The benefits on studio work as a result of topics covered in this module: The topics covered in this module have dramatically benefitted my studio work; they have given me an insight into historical design practices and an understanding of key movements that I previously would not have considered in both my research and in producing potential design solutions. Post-modernism and David Carson in particular has been a monumental inspiration and my work in both the learning activities and the summative assessment covering the subject of his design work and processes; inspiring me to take a more expressive outlook on my design and not limiting myself to conventional solutions to design briefs. I now take into account how more expressionist designs can attract and engage the intended audience, more than traditional messages that offer little visual appeal. Designing pieces that have direct links to Carsons design philosophies; considering the emotion conveyed by a piece of work has added an extra dimension to previous practices and has reignited my passion for design.

Essay --

Walt Disney Every little girl and boy at some point in their life, wanted to be a Disney character of some sort whether it be Cinderella, Aladdin, Mushu, or even the famous Mickey Mouse. Walt Disney Company has been worldwide, and has had a moving impact on both children and adults since it first started in 1924. â€Å"All your dreams can come true – If we have the courage to pursue them† (Disney) Throughout Walt Disney’s life he has been an inspiration to all through his never-ending imagination, his magical theme parks, and his charming cartoons. Walt Disney was born in Chicago on 5 December 1901, the youngest of four sons, with a sister to follow. In 1906 his family moved to a forty acre farm in Marceline, Missouri. Walt’s father Elias, after four years of proving unsuccessful as a farmer and then being afflicted with typhoid, had to sale the farm and eventually move the family to Kansas City, Missouri. Walt would always speak of life in Marceline with a great sense of homesickness. To him the small town signified what was best about America. In Kansas City, Walt and his brother Roy helped their father deliver papers every morning and evening. A few years later they returned to Chicago, and while working several jobs, Walt took classes at the Chicago Academy of Fine Hope 2 Arts, the only art training that he would ever get. Even though as a child he was told he had no imagination he didn’t let that stop him from doing what he truly loved to do. One of the ways he is an inspiration to all is through his willpower to never give up. Disney's cartoons became widely popular in the Kansas City area, and through their success, he was able to purchase his own studio, Laugh-O-Gram, unfortunately, studio profits were unable to cover the... ...ted, warm loving woman who loved every child. Travers, who died in 1996, became a rich woman thanks to the film royalties but refused to work with Disney again. The new film is a Disney production. Her experience with Hollywood executives was so bruising that she agreed to a Mary Poppins stage musical by Sir Cameron Mackintosh on the proviso that "no Americans" be involved in its creation. But in Hope 5 the end Marry Poppins ended up winning five Academy Awards including best actress for Dame Julie Andrews. Throughout Walt Disney’s life its seen that his never-ending imagination, his magical theme parks, and his charming cartoons have encouraged and thaught people that no matter what your circumstances, or how many time you have fallen down, you need to get right back up and try again, and never give up. Because, â€Å"If you can dream it, you can do it† (Disney).

Chest Pain Care Plan

Acute chest pain related to ischemic cardiomyopathy as evidenced by tightness in chest. Patient will be chest pain free for duration of shift.Assess for chest pain q 4 hours during shift.Monitor vital signs q 4 hours during shift.Educate patient on importance of lifestyle modifications such as weight loss.Goal was met. Pt was chest pain free during shift.NURSING DIAGNOSIS OUTCOME/GOALS INTERVENTIONS EVALUATIONExcess fluid volume related to CHF as evidenced by patient weight gain of 2kg since hospitalization and +2 edema in lower extremities.Pt maintains adequate fluid volume and electrolyte balance as evidenced by vital signs within normal limits, and clear lung sounds throughout shift. Assess for crackles in lungs, changes in respiratory pattern, shortness in breath and orthopnea.Monitor weight daily and consistently with the same scale, at the same time of day, wearing the same amount of clothing.Educate pt on signs and symptoms of fluid volume excess, and symptoms to report.Goal w as met. Pt had normal vital signs and clear lung sounds throughout shift.NURSING DIAGNOSIS OUTCOME/GOALS INTERVENTIONS EVALUATIONRisk for ineffective peripheral tissue perfusion to right leg related to catheterization procedure as evidenced by interruption of arterial flow.Pt maintains tissue perfusion in right leg as evidenced by baseline pulse quality and warm extremity throughout shift. Assess right leg for pulse, skin color, temperature and sensation.Monitor cannulation site for swelling, bruits and hematoma.Educate patient on signs of reduced tissue perfusion and to report these signs. Goal was met. Pt’s right leg maintained tissue perfusion as evidenced by pulse quality and warm extremity throughout shift.NURSING DIAGNOSIS OUTCOME/GOALS INTERVENTIONS EVALUATIONRisk for anxiety related to impending heart surgery as evidenced by poor eye contact and lack of questioning.Patient is able to verbalize signs of anxiety by end of shift. Assess patient’s level of anxiety. Encourage patient to talk about anxious feelings.Assist the patient in recognizing symptoms of increasing anxiety and methods to cope with it.Goal was met. Patient verbalized the signs of anxiety by end of shift.

William Shakespeare s Romeo And Juliet - 1238 Words

‘Romeo and Juliet’: Shakespeare s was written in the period of 1594-1596. The text is about two â€Å"star crossed lovers†; a fictitious world of Verona Beach Turbulent; two families; both the Capulet and Montague share an entity that has become birthright. The scaffolding of a tragic love story was made into a modern classic in the year 1996 by director Baz Luhrmann. Shakespeare s play â€Å"Romeo and Juliet† will be analysed for its relevance to be upheld in 21st century’s school curriculum due to its relation to issues dealing with characters, plot/storyline, and use of language that incorporates fate, revenge, love and loyalty. Like many people, Romeo and Juliet experience love at first sight , but are forced to hide their relationship from their families; ultimately this contributes to the unfortunate and tragic outcome to Shakespeare s Romeo and Juliet. Romeo and Juliet birthright of two â€Å"star-crossed lovers† is based on two young lovers from feuding families who hate one another. As only a few days pass from Romeo and Juliet s meeting they get married, get separated, Fate is not on their side, and the tragic timing of Romeo’s suicide and Juliet awakening lead in the deaths of those close to both of the families, both literally and in the destruction of family ties. Perhaps Romeo and Juliet strong bond were fated to love and die for the greater good of youths. This is indeed applicable in everyday life, as a person must consider the effect on other, be it through family,Show MoreRelatedWilliam Shakespeare s Romeo And Juliet1287 Words   |  6 PagesLizzy Baginski English Composition 2 Mr. Spera March 10, 2015 Romeo and Juliet Research Paper The movie Romeo and Juliet is a modern classic film that took place in 1996. Overall this is a timeless story that everyone should go and watch. 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When it comes to many of Shakespeare s plays, Aristotle s theory is used to describe them as tragedies. Romeo and Juliet is known by many as a tragedyRead MoreWilliam Shakespeare s Romeo And Juliet1264 Words   |  6 Pagestheater-going public the most important dramatist in English literature, Shakespeare oc cupies a well-known position in the world of talented authors. His canon contains thirty-seven plays, written in the late sixteenth and early seventeenth centuries. Additionally, throughout the years, they continue to sustain critical attention, with the majority of his works circling tragedies, one being Romeo and Juliet. William Shakespeare s Romeo and Juliet speaks to the timeless appeal of star-crossed lovers. Their loveRead MoreWilliam Shakespeare s Romeo And Juliet924 Words   |  4 PagesWilliam Shakespeare’s Romeo and Juliet is a tragedy that follows the so-called love of two teenagers. The two fall in love at a masked ball and have a secret marriage. Throughout the play, their actions show how ridiculous love is, and how it is a danger to anyone who become twisted in its choking grasp. However, in the death of the youth and survival of the elders, an alternative explanation for the tragic events may be found. Although Shakespeare seems to be mocking love throughout the play, itRead MoreWilliam Shakespeare s Romeo And Juliet1279 Words   |  6 Pagesour lives. The great, classic writers teach timeless, valuable life skills. Shakespeare was the greatest writer of all time. His writings mainly consisted of dramas and sonnets. Romeo and Juliet, as well as, A MIdsummer Night’s Dream were written about the same time period. He was able to inter relate everything that wrote. For example, the tale of Pyramus and Thisbe could possibly be an advertisement for Romeo and Juliet. The basic structure of the two dramas is the same; two forbidden lovers meet

Project 1 †Microeconomic Analysis - 633 Words

Project 1 – Microeconomic Analysis Donald Cole ECON545 – Business Economics Date: September 18, 2014 Situation C The situation that I personally thought would correspond with today economy would be situation C. Situation C basically states that Edgar has a business idea of buying two gas stations for profit situations. Edgar is asking for advice on buying these two gas stations before taking action on his business idea. Hopefully, by the end of this documentation, I would give Edgar enough information to decide on what to accomplish on his business idea. My research is going to consist of the demand and supply of gasoline. It’s going to consist of the comparison between the prices in the different countries and possible†¦show more content†¦Competition is a big factor when you’re coming up with a choice in choosing the two gas stations and the particular location on them both. Not only the location is the biggest key, but you got to realize the demand and supply factor too. Just so we are clear on the definition of the two terms: demand refers to the q uantity of a good that is desire by buyers and supply is the total quantity of a product or service that the marketplace can offer (Economic Basics: Supply and Demand, 2014). Just to give you more of an idea for you to come to a conclusion. I’ve found a chart for you to compare the prices of gasoline in the United States period for annually. By the look at the numbers that is given, you can clearly see that the prices are an incline as the years went up. Just make sure that when you’re making your decision, you will take a close look at the numbers and the supply and demand curve that I presented. I hope that this information does you well and you will make the right decision. References Crandall, M., amp; Weber, B. (2005). What is Rural. Retrieved from Oregon Explorer: http://oregonexplorer.info/rural/WhatisRural Economic Basics: Supply and Demand. (2014). Retrieved from Sophia: http://www.sophia.org/tutorials/economic-basics-supply-and-demand Energy, U. D. (2014, September 15). Petroleum amp; Other Liquids. Retrieved from EIA:Show MoreRelatedECON545: Project 1—Microeconomic Analysis Essay1876 Words   |  8 Pagesï » ¿ECON 545 Microeconomic analysis KELLER GRADUATE SCHOOL OF MANAGEMENT Project 1 Situation A My situation has to do with my niece Jenny. Jenny is a super intelligent high-school student who wants to make intelligent choices about her future so she’s decided to call upon me for advice in regard to possibly pursuing a career as a doctor and on the best location to practice medicine. She got wind that I am currently taking a business course in economics and decidedRead MoreMicroeconomic and Tourism1182 Words   |  5 PagesMicroeconomic and Tourism I. Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. II. The significance of tourism to economic. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ III. The impact of tourism on local society. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... IV. The effects of tourism on microeconomics†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. V. UAE as an example for the subject. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. VI. Clusters and competitiveness of the UAE. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦................ VII. Conclusion. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ VIII. List of figures. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Read MoreFinal Project Part I Milestone One: Supply, Demand, and Market Equilibrium855 Words   |  4 PagesFinal Project Part I Milestone One: Supply, Demand, and Market Equilibrium Click Link Below To Buy: http://hwaid.com/shop/final-project-part-i-milestone-one-supply-demand-and-market-equilibrium/ Apple is the Company and the product is IPhone 6 3-2 Final Project Part I Milestone One: Supply, Demand, and Market Equilibrium This milestone, which covers Section II of Final Project Part I, should be a paper structured as follows: 1. 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Essay on Writing Rediscovered - 1707 Words

Writing Rediscovered Most of us never think about the technology we use when writing, whether we are jotting down our â€Å"To Do† lists or pulling out a pencil for an exam, we do it without much thought. Walter Ong tells us â€Å"Although we take writing so much for granted as to forget that it is a technology, writing is in a way the most drastic of the three technologies of the word (321). I believe that many of us would agree that although we may not consider writing to be a drastic technology, we would say that it is an important one. For me there has never really been a reason to put much thought into the act of writing. I have put a lot of thought in to what to write or how to write it, but never the physical component of†¦show more content†¦Since the piece of wood I used had not fallen from the tree itself, it is obvious that someone had to use a saw to cut it. I did not use any tools myself but rather left the large piece of firewood as it was. I hunted for wild berries in a wooded area near my home and found some small red ones on a wild bush. I would like to believe that this bush grew there naturally, but I somehow cannot fully believe that there was no technology involved in the placement of that bush. To produce the words that I needed to write I squeezed the red berry juice onto the log and wrote, â€Å"I love my three kids Meagan, Maddy and Emma and Eddie too my name is Amy Lynn Johnson.† It proved to be very difficult to write those eighteen words for many reasons. First, it was difficult to write small enough to fit so many words onto my log because the juice from the berries would run. I also found that the berries had to be extremely ripe in order to produce the dark red juice, for if they were not yet ready the juice inside ran clear. 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Audit Assurance for Practice & Theory - myassignmenthelp.com

Question: Discuss about theAudit Assurance for Practice Theory. Answer: Analytical procedures are the activity which enables the auditor to ascertain evidence for conducting audit activities for an organization. These are the methods which provide the knowledge about the authenticity of the transaction undertaken by the organization to carry on its activities. It is helpful in determining that the transactions are genuine and or undertaken for conducting the activities of the business organization. In order to prepare plan and to ascertain the direction in which the audit activity is to be conducted auditor performs different methods in a comprehensive manner to check the transaction which are not related to the company, check whether there is any fluctuation in the past years by the company (Christensen, et. al., 2012). These analytical procedures work as an evidence to perform planning. This helps the auditor in taking decision about the activities which are to be deeply checked and which are taken as less concern. On the basis of results on analytical procedures of auditor get the knowledge about the strength of the internal control procedure of the company. It's on the basis of this activity it is ascertained that internal the auditor can plan the audit according to the results obtained. If if auditor comes into knowledge that internal control procedures are weak and the areas which are need to be checked in detail then the auditor specially studies the item in detail. Analytical procedure a very important in conducting Audit and preparing report by the auditor in order to provide true and fair view of the financial statement can be given. Conducting the test on the transactions helps the auditor in determining the fraud and error conducted by the company or misstatements in the financial statements (Brown-Liburd, et. al., 2015). In the present case company is paying ebook storage fees which have been substantially increased from 2013 to 2015. To check the viability of the fees paid the auditor should check the past records and the change in Trend of the company. Bad debts have been increased from the past years so the auditor should check the increase in number of debtors and the reason for the nonpayment of the due amount. Why the company has not been able to collect the amount from the debtors in past years which has led to the increase in provision for bad and doubtful debts of the company. In order to check the cash availability of the company it is necessary to check the actual balance with the cashier and teller with the cash statement and bank statement. It is also necessary to check the minimum balance the cashier should possess and the areas where he is using and applying the cash. It is also very necessary to check the actual balance of stock with the company. Actual verification should be undertaken for the stock in the warehouse where the stock is kept and matching it with the actual balance in books of accounts. It is also important to check the payment made to employee so that and you payment should not be made to them which are outside the company's policy. Women should be made on the actual receipt received from the employees for the payment made by them. Auditor should check the basis on which the payment is made to them to check the strength of the internal control system of the company. All these methods provide us the result for the analytical procedure applied on the audit process. These results help the auditor to plan the audit and areas which are to be taken major concern by him. On the basis of plan made and the audit activity conducted the auditor prepares the report which shows the true and fair view of the financial statement (Budescu, et. al., 2012). Auditor has to face many inherent risks while conducting audit for any organization. Inherent risk are the risk which hard to detect by the auditor as these risk are dependent on the structure of the company and are hard to be avoided. If the internal control system of the organization is strong the inherent risk will be less and vice versa. Two types of inherent risk in DIPL which act as inherent risk are: Segregation of duties: This is the act where the activities are distributed to different employees so that a single activity is not handled by a single person. This reduces the chances of conducting fraud by one person as the activity is divided between different person so one person do not have all the authority to handle transaction. In the present case the company is not segregating their duty which creates inherent risk for the auditor as he has to judge this risk and the error which can be made while recording transaction. Misstatement: This can happen in any type of organization whether big or small. Any person conducting accounting activity can create error while recording transaction whether intentionally or not intentionally. So this becomes inherent risk for the organization and for the auditor as well. To overcome with this error auditor should check the capability of the person appointed for recording and conducting accounting activity. This will help the auditor in ascertaining the degree of error which can occur in the books of accounts and financial statements. The above inherent risk affects the opinion of auditor as the auditor is totally based on the results of the audit activity conducted by him. This will also affect the true and fair view of the financial statement of the company. DIPL is a firm conducting printing activity. The form takes orders through online basis so it is very important to check the actual delivery with the orders received and should also perform manual activity in recording all these transactions up on orders being delivered. This will help the form to match the orders received the delivery is made. This will also lessen the chances of fraud in the organization. This also affects the reporting of financial statements by the firm. The Other important issue with the firm face is the recording of inventory as the inventory is ordered from different countries Australia as well as some other Asian countries. So it is very important to record the transaction as per the currency required. Conversion of currency should be properly made and the auditor should check the chances of fraud committed by the organization in converting the value of stock to the home currency (Hammersley, et. al., 2011). All the above errors affect the opinion of the auditor and the audit activity conducted by him. Auditor views are based on the results obtained by the audit procedure and if fraud and error is present in the financial statement it will be difficult for the auditor to provide true and fair view on the financial statement. If this error is not detected by the auditor in due time it will affect the reporting of the auditors report and the opinion would not be true and fair for the stakeholders. So it is very necessary that the auditor should communicate with the person charged with governance and should correct the errors and fraud detected by him. Only when the auditor find that the financial statement are free from misstatement then only clean report can be prepared. References Brown-Liburd, H., Issa, H., Lombardi, D. (2015). Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), 451-468. Budescu, D. V., Peecher, M. E., Solomon, I. (2012). The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Auditing: A Journal of Practice Theory, 31(2), 19-41. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice Theory, 31(1), 127-146. Hammersley, J. S., Johnstone, K. M., Kadous, K. (2011). How do audit seniors respond to heightened fraud risk?. Auditing: A Journal of Practice Theory, 30(3), 81-101.