Adapting the Law to the Online Environment Essay Example for Free

Adapting the Law to the Online Environment Essay Formulating unique conception of the Web in â€Å"Weaving the Web† Berners-Lee emphasized that the intention was to create a system with â€Å"one fundamental property: it had to be completely decentralized.† In the vision of Berners-Lee: â€Å"That would be the only way a new person   somewhere could start to use it [the Web] without asking for access from anyone else†[1]. In the initial years of the Web’s functioning, Berner-Lee’s ideal of a highly decentralized universal system has been shared by tens of millions of people around the world who have appreciated and marveled at an invention that makes it unexpectedly easy for anyone with a computer to connect with anyone else with a computer, anywhere in the world, and to store and send information almost at will. But the Internet and the Web have also moved to the center of attention for governments, business leaders, lawyers and judges, police forces and military establishments, and anyone else dependent on the rule of law and authority structures in modern society. This is a result of the ability and tendency of Internet users to simply skirt or leap over many of the rules and institutions designed to maintain order in the pre- Internet world. Previously designed rules and legal structures enacted for slower-paced, relatively public tangible transactions in a world rimmed everywhere with borders (local, provincial, national) suddenly were challenged as never before when the Internet made it physically conceivable to carry out transactions of almost any kind in a manner simultaneously immediate, anonymous, inexpensive, and seemingly borderless. However, the process of certain democratization, overcriminalization and simply lazier-affair went beyond predictable limits – internet identity theft, credit card fraud, controversies with gambling and online porn reveal significant need to adapt the law to online environment, to analyze the specifics of cyber crimes and to create effective regulatory norms. Traditional Crime and Cyber Crime: Defining Boundaries From the primary perspective, the Internet imitates and, in most cases, runs parallel to what is often happening in normal life, therefore, it is no wonder that the law had to take account of this new parallel of real life. Hence the frequent appeals for â€Å"cyberlaw† or â€Å"cyberspace law.† Simultaneously, the imitation of life by the Internet does not completely transcend existing forms of activities in their entirety. Thus while electronic forms of information are the hallmark of the Internet and tend to undermine tangible media, or even render them obsolete, prior forms of information may coexist alongside them, albeit uneasily and suffering permanent corrosion. In so far as it is not possible to divine the extent to which the Net will generate parallel or independent forms of activity, the development of the appropriate law cannot be predictable. One has to determine in each specific sphere of activity how far the parallels go and how big or small the change over the normal may have been before working out the legal response. Consequently, the lack of time or resources cannot be the main reasons for the non-development of Internet law, as Edwards and Waelde suggest[2], although they recognize, somewhat indirectly that the Internet is still developing and so must the Internet law. Edwards and Waelde view â€Å"Internet Law† as being a result of (the usual) adaptation process that the law undergoes to catch up with new technological phenomena. They regard Internet Law as a necessity, contrary to the â€Å"core pragmatic† perception of those they refer to as looking upon the Internet as law-free.[3] And although the regulation of Internet content, transactions and activities seems to be logical and self-evident, the problems start appearing from the very definition of cyber crime. Black’s Law Dictionary defines a â€Å"crime† as a â€Å"social harm that the law makes punishable; the breach of a legal duty treated as the subject-matter of a criminal proceeding.†[4] Anglo-American crim ­inal law has for centuries possessed a set of definitions of â€Å"crimes† that encompass the varied categories of social harms humans can inflict on one another, for instance homicide, rape, robbery, arson, vandalism, fraud, child abuse, etc. According to Susan Brenner, crimi ­nal law does not typically differentiate offenses based upon the instrumentalities that are used in their com ­mission; we generally do not, for example, divide homi ­cide into â€Å"murder by gun,† â€Å"murder by poison,† â€Å"mur ­der by strangulation† and so on.[5] As Brenner points out, criminal law does treat the use of certain instrumentalities as â€Å"aggravat ­ing factors,† the use of which can result in an enhanced sentence upon conviction; this is how criminal law gen ­erally deals with using a firearm or other dangerous in ­strumentality in the commission of a crime.[6] This approach could, perhaps, have been taken with regard to cyber crime; we could simply define hacking as a type of trespass, analogous to real-world trespass. The â€Å"crime† of real-world trespass is gaining access to a physical space a building or a parcel of land without authorization. We could have pursued hacking in an analogous fashion, perhaps prosecuting it as tres ­pass and then characterizing the use of computer tech ­nology as an aggravating factor.[7] However, that is not the approach the law has taken and is tak ­ing to the use of computer technology to inflict social harms. What is emerging is a division between tradi ­tional crimes (trespass, burglary, theft, stalking, etc.) and cyber crimes. The latter encompass the use of com ­puter technology to commit either (a) social harms that have already been identified and outlawed generically (trespass, burglary, theft, stalking, etc.) or (b) new types of social harm that do not fall into traditional â€Å"crime† categories. It is necessary to adopt cyber crime-specific laws for the first category of conduct because, as Brennan’s hacking-trespass example illustrates, computer tech ­nology can be used to commit social harms in ways that do not fit comfortably into our existing offense categories. Another Brennan’s example of a denial of service attack[8] simply eludes conventional crimi ­nal law: it is not theft; it is not extortion; it is not black ­mail; it is not vandalism or trespassing or any other â€Å"crime† that has so far been defined. We must, therefore, define new â€Å"cyber crimes† to encompass denial of service attacks and other â€Å"new† varieties of criminal activity. In conceptualizing the varieties of cyber crime, it is helpful to divide them into three categories offered by Marc Goodman: crimes in which the computer is the target of the criminal ac ­tivity, crimes in which the computer is a tool used to commit the crime, and crimes in which the use of the computer is an incidental aspect of the commission of the crime.[9] When a computer is the target of criminal activity, the perpetrator attacks an innocent user’s computer or computer system either by gaining unlawful access to it or by bombarding it from outside. Cybercrimes that fall into this category include simple hacking (gaining access to a computer system or part of a computer system without autho ­rization) and aggravated hacking (gaining access to a computer system or part of a computer system without authorization for the purpose of committing a crime such as copying or altering information in the system). The target cybercrimes also include denial of service attacks and the dissemination of viruses, worms and other types of malware. The cyber crimes in this cate ­gory tend to be â€Å"new† crimes and therefore generally require new legislation. A computer or computer system can also be the in ­strument that is used to commit what is essentially a traditional crime. Cybercrimes in which a computer is the tool used to carry out criminal activity include online fraud, theft, embezzlement, stalking and harass ­ment, forgery, obstruction of justice and the creation or dissemination of child pornography. These are conven ­tional crimes, but it may be difficult to prosecute online versions of these crimes using existing substantive law; a jurisdiction’s theft statute may not, for example, en ­compass a â€Å"theft† of intangible property when the theft consists of copying the property, instead of appropri ­ating it entirely. In State v. Schwartz, Oregon State of Appeal held that â€Å"†¦by copying the passwords, defendant stripped them of their value.†[10] Jurisdictions may therefore find it necessary to amend their existing substantive criminal law to ensure that it can be used against these cy ber crime variants of tradi ­tional crimes. The last category consists of cyber crimes in which the use of a computer or computer system is incidental to the commission of the crime. This category includes, for example, instances in which a murderer uses a com ­puter to plan a murder or lure the victim to the murder scene; it can also include a blackmailer’s using a com ­puter to write extortion letters to his victim or a drug dealer’s using a computer to monitor his sales, inventory and profits. Here, the computer is merely a source of evidence and new substantive criminal legislation is generally not needed. The cases in this category can, however, require new law to resolve procedural issues such as the processes used in gathering evidence of cyber crimes. The basic federal cyber crime provision is 18 U.S. Code  § 1030; among other things, it criminalizes hacking, cracking, computer fraud and the dissemination of viruses, worms and other types of malware. The statute accomplishes this by directing its prohi ­bitions at conduct that targets a â€Å"protected computer† and then defining â€Å"protected computer† as a computer encompassed by federal jurisdiction.[11] Section 1030 defined a â€Å"protected computer† as either (a) a computer used exclusively by a financial institution or the federal government or used nonexclusively by a financial institution or the federal govern ­ment if the conduct constituting the crime affects its use by the financial institution or federal government; or (b) a computer used in interstate or foreign commerce or communication.[12] The notion of basing the statute’s prohibitions on conduct directed at a â€Å"protected computer† was introduced when  § 1030 was a mended in 1996; until then, it criminalized con ­duct that was directed at â€Å"federal interest computers,† i.e., computers used by the federal government or lo ­cated in more than one state.[13] The 1996 amendment broadened  § 1030’s reach; it now encompasses conduct directed at any computer con ­nected to the Internet. In 2001, the Patriot Act amended  § 1030 to make it clear that the statute can be used to prosecute criminal conduct which occurred outside the United States, a position the Department of Justice had long taken, for instance in case United States v. Ivanov. The Patriot Act expanded the definition of a protected computer to include com ­puters used in interstate or foreign commerce that are located outside the United States if they are â€Å"used in a manner that affects interstate or foreign commerce or communication of the United States.†[14] Problematic Aspects: Copyright, Child Pornography, Identity Fraud in Internet In order to address the problems in regulation of online environment more effectively, this paper aims to focus on several most problematic aspects of the issue – copyright violations, child pornography and identity theft or credit card fraud. Defined by Culberg, copyright is â€Å"a legal device giving the author (or holder of the copy ­right) the exclusive right to control the reproduction of his or her intellectual creation† for a specific period of time.[15] Copyright law in the United States derives from the U.S. Constitution and is therefore exclusively federal; states do not have the authority to legislate in this area.[16] Defenses to a charge of criminal copyright infringe ­ment are, first, that the offense cannot be prosecuted be ­cause the five year statute of limitations has run.[17] Other defenses are the â€Å"first sale† doctrine and an argument that the defendant did not act â€Å"will ­fully.† The first sale doctrine lets one who purchased a copyrighted work freely distribute the copy she bought.[18] Under the doctrine, however, the purchaser can only distribute the copy she bought; she cannot copy the purchased item and distribute the copies.[19] Since most computer software is distributed through licensing agreements, the first sale doctrine typically does not apply when someone is charged with software piracy.[20] With regard to the claim that a defendant did not act â€Å"willfully,† there is some ambiguity as what is required to show â€Å"willfulness.† Courts disagree as to whether it requires an â€Å"intent to copy or intent to infringe.†[21] The newest weapon in the federal arsenal of copy ­right statutes is the Digital Millennium Copyright Act, which added two sections to title 17 of the U.S. Code. Section 1201 makes it unlawful to circumvent measures used to protect copyrighted works, while  § 1202 makes it unlawful to tamper with copyright management in ­formation. Another new section, 17 U.S. Code  § 1204, creates criminal penalties for violating either sections 1201 or 1202 of the DMCA. The first criminal prosecu ­tion under the DMCA was filed in 2001 against Dmitry Sklyarov, a Russian citizen, and his employer, Elcom ­soft, Ltd.[22] They were charged with violating 17 U.S. Code  § 1201(b) (l) (A), by trafficking in technology designed to circumvent the rights of a copyright owner, and with violating 17 U.S. Code  § 1201(b) (l) (C), by trafficking in technol ­ogy marketed for use in circumventing technology that protects the rights of a copyright owner. Another area that is a high priority in federal com ­puter crime prosecutions is child pornography. To un ­derstand the current state of the law outlawing child pornography, it is necessary to understand the First Amendment, which states, in part, that Congress is to make â€Å"no law abridging the freedom of speech.† The U.S. Supreme Court has interpreted this part of the First Amendment as prohibiting the criminalization of any but a very few limited categories of speech: â€Å"[T]he First Amendment bars the government from dictating what we see or read or speak or hear. The freedom of speech has its limits; it does not embrace certain cat ­egories of speech, including defamation, incitement, obscenity, and pornography produced with real chil ­dren.†[23] From the critical as well statistical perspective, child pornography appears a relatively recent addi ­tion to the list. However, the rise of com ­puter technology raised concerns about â€Å"virtual† child pornography, i.e., pornography created using morphed or other artificial images of children, and in 1996 Congress adopted the Child Pornography Prevention Act, codified as 18 U.S. Code  § 2251. This Act extended the prohibitions on manufacturing, possess ­ing and distributing child pornography to encompass pornography that featured not only â€Å"real† children but what â€Å"appeared† to be a real child.[24] In 2001, a coalition of free speech advocates challenged these provisions of the federal child pornography statutes; they argued that because no â€Å"real† children are harmed in the creation of â€Å"virtual† child pornography, it does not fall under a category of speech that cannot constitutionally be criminalized.[25] When the case was before the Supreme Court, the Department of Justice argued that virtual child pornography can be criminalized because (a) pedophiles use it to seduce children into sexual acts and (b) it stimulates pedophiles into molesting chil ­dren.[26] The Supreme Court rejected these arguments and held that the prohibition of virtual child pornogra ­phy violated the First Amendment, so the statutory provisions at issue were unconstitutional and unenforce ­able.

The Excellence Of Women In Shakespearean Tragedy Essay -- William Shak

Excellence, from the root excellent, is the achievement of something extremely good in life. These achievements can be of a literary nature, or a cosmic nature, however the excellence that pertains to the coming essay, is that which is found within the female characters of Shakespearean tragedies. Despite the patriarchal ways of life during Shakespeare's age, he constantly conveys the ladies of his plays with nothing short of "excellent ... beauty, wit, and virtue." [Doran 135] Doran's article "The Idea of Excellence In Shakespeare" is a detailed work, which engages itself in the wide scope of Shakespearean sonnets and all his theatrical work concerning excellence. Doran says very frankly that due to Shakespeare?s representation of women, through his plays, it is very clear that he prides himself with excellence in general. Although Doran brings to our attention the importance, and possible disaster, of over emphasizing glorious attributes, the act of which is known as a hyperbole [134], Shakespearean females, even when denied fancy dialect and metaphors, still are able to expose their virtues of loyalty, honestly, love, and patience in most everything they do. Doran begins his detailed account of specific females with none other than Cordelia, but due to further argument I will pass over his analysis of Lear?s daughter and continue with his depiction of Desdemona. Doran introduces Desdemona by stating, ?[her] virtues are ? independence, honesty, loyal ty, and great generosity.? [147] Within a standard reading of Othello these characteristic are by no means shadowed, they are vividly portrayed in most, if not all, of her actions. Her independence is conveyed by her decision to marry Othello without the good grace of her ... ...ults are that of a divine member, a goddess. To conclude Shakespeare presents all his ladies as self-righteous, independent, loving women who deserve to be noticed. Each woman holds her own sense of excellence with regards to her virtues. In particular, Desdemona and Cordelia, especially rise up to the occasion. Both of these women know who they are, how they got to be who they are, what they want, and how to get what they want, nothing, I repeat nothing, explains the excellence of a women better than that. Work Cited Doran, Madeleine. ?The Idea of Excellence In Shakespeare.? Shakespeare Quarterly 27.2 (1976): 133-149. Greenfield, Thomas A. ?Excellent Things In Women: The Emergence Of Cordelia.? South Alantic Bulletin 24.1 (1977): 44-52. Harding, D.W. ?Women?s Fantasy of Manhood: A Shakespearean Theme.? Shakespeare Quarterly 20.3 (1969): 245-253.

Batter my heart, three-personed God by John Donne

Analyzing the poem by John Donne closely, we can see that he used a lot of figures of speech in order to convey what he feels. In the first line, when he said â€Å"three-personed God,† he was referring to the Father, Son, and the Holy Spirit concept (Jokinen). He was asking the Lord to punish him. The reason behind his request is that he is getting bold, getting so full of himself, as reflected on the â€Å"that I may rise and stand.† He asks that the Lord overthrow him, and then uses descriptive words â€Å"break, blow burn, and make me new,† these word all metaphors of making pottery. In the first lines, there is a clear statement of his aggressiveness, wherein he doesn’t fear even questioning God Himself. He then poses a simile, â€Å"I, like a usurped town to another due,† wherein he compares himself to an uprising, a rebellion. This is a battle of belief, of whether he remains faithful or not.He admits that he was trying hard to believe in the Lord, however, he himself wasn’t able to defend with reason, because of his weak belief, for his reason dwells upon that weakness. He then counters this statement by saying that he dearly loves the Lord, and he wishes to be loved back. But the problem would be his promise to the Lord’s enemy, which is the devil. These shows a simile of physical conflict, of violence which Donne wishes to convey to the readers.The closing statement on the other hand speaks of a grotesque imagery, a description of rape, which would convey the relationship with God, as seen by Donne. But this may be because he wants to show the power of God, that even though there are various factors that affects a certain person, yet still, God remains powerful and can make or break you, depending on how you want it to be. Reference: Jokinen, Anniina. â€Å"John Donne, Holy Sonnets Xiv†. 1996. March 21 2007. .

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Accounting Standards Of An Economy - 2023 Words

INTRODUCTION Guidelines are needed in every sector of an economy, firm and even households to prevent and control unethical practices. Therefore, financial reporting is not LEFTOUT as standards of authentication are set; these accounting standards play vital roles in the direct and effective functioning of businesses and capital markets. They provide shareholders, other users and the general public of financial information with key elements of a company’s financial control and systems which have been reported and assessed on. Its key objective is to standardize general accounting practices globally, ensuring fair and accurate reporting of financial statements. The different sets of standards used in the accounting world depend on the business type or firm and its area of location. They include the Generally Accepted Accounting Principles (GAAP) which was developed by the Financial Accounting Standards Boards (FASB), the GAAP are used essentially by public traded and private companies in th e United States to watch over and protect the public’s interest. The items covered by the GAAP are revenue recognition, outstanding share measurements and classification of balance sheet items. The International Financial Reporting Standards (IRFS) developed by the International Accounting Standards Board (IASB), the IRFS are devised to eliminate disparities and to serve as a common accounting language in financial reporting documents for businesses operations that run through globally andShow MoreRelatedShould China Adopt International Accounting Standards?.1532 Words   |  7 PagesInternational Accounting Standards? 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The Employment Non Discrimination Act - 904 Words

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You bet. This paper focuses on discrimination laws that help women and men, who are treated differently because of their sexuality, race, religion and gender identity. Federal and State laws forbid discrimination against race, religion, sexual orientation, sex, and gender identity even though it still happens to many people. (Employment Law Handbook. (n.d.).) Discrimination Laws Organizations

Potential Liability Certified Information Systems

Question: Discuss about the Potential Liability for Certified Information Systems. Answer: The auditor is a person who is qualified to evaluate and validate that the accounting information given by an audited organization precisely fits in to the actions that are acquired by an organization. The auditor's responsibility is to prepare a report at the end of the audit, which decides the standard of accurateness and clearness that the company has considered. For a moment, if every step related to accounting prepared by an organization is illustrated in the records, and all information that is noticeable in the books matches to the course of trade in an organization, then it states that audit will show no inaccuracy (Economic, 2016). Power and duties of auditors The power of the auditors helps them to properly analyze the financial position of the firm. Auditors should have right to access the accounts and vouchers of organization. The organizations management should provide all the relevant data to the auditors, for performing duties without any hindrance. Auditors have the authority of signing the audit report of organization and other financial documents as well (Bainbridge, 2012). Notices and communications related to any meeting should be properly sent to auditors on time. Remuneration of the auditors should be made clear within the general meetings or any other way of communication. The duties of the auditors make them responsible for indicating things in advance to organization (Cannon, 2011). Auditors should make audit report for the company, as it helps to know about the financial statements. Auditors work should based on the certain principles of the auditing. Auditor while performing his/her duties founds out that illegal act is i nvolved, fraud is being committed in opposition to the organization by officers or employees, auditors should right away inform the fact to the Central Government on time and by following approved procedure (Pickett, 2010). Duty of care Duty of care can be explained as, the accountability or the lawful duty of an individual or association to keep away from actions or measures, which can create damage for others. An accountant owes it in properly developing organizations accounts, an auditor owes it in validating an organizations financial statements appropriately, which represents financial position of an organization. Director to shareholders it is owed in preserving the firms assets and manufacturer to consumers it is owed for the security of goods and every party to a contract it is owed to the other parties who are contracting (Giove, 2015). Global financial crisis is a universal era of financial complexity accustomed by markets and customers. A global financial crisis is a complex business environment to do well because possible customers are likely to decrease their acquisition of products and services up till the economic conditions develops (Davies, 2010). The financial crisis and auditor liability The global financial crisis (GFC) is frequently presumed to have begun in July 2007, when there was loss of motivation by US financers in the worth of sub-prime debts induced a liquidity crisis. This, sequentially, evolved out in the US Federal Bank introducing a huge amount of investment into monetary markets. With September 2008, the crisis had aggravated as stock markets across the universe strike and resulted in extremely unstable manner. Customer motivation hit the rock bottom as everybody tightens belts in terror of what could happen further (Davies, 2014). Auditors are under attention due to faith that a green signal provided by the auditor means that a states that organizations accounting application have approved inspection (Pal, 2010). The table below illustrates that anxious ?nancial ventures, in Netherlands, Iceland, Germany, UK, France, USA, or Switzerland, acknowledged unquali?ed audit viewpoints on their ?nancial statements issued right away former to the public announcement of ?nancial problems. These viewpoints were given by one of the Big Four accounting enterprise Ernst Young, KPMG, Deloitte Touche, and Price water house Coopers. The principles of auditing in Australia are very much associated with international principles of auditing, which illustrates that the auditors process essentially engage a thought of the organizations capability to carry on in operational continuation for the future nearby. Sequentially, that compels deliberation of the present and the probable future conditions of the company and the surroundings in which it works. Principles of auditing also need auditors to present audit process planned to acquire adequate suitable audit proof that all proceedings until date of the report of auditor may need modification of, or revelation in, the ?nancial statements, which is recognized (Malb, 2013). Lehman brothers case On 28 January 2008, Lehman Brothers who acknowledged an unquali?ed audit viewpoint on its accounts annually, on 10 July 2008, which was chased by vigorous clean bill in terms of accounts quarterly (Rootzen, 2011). On the other hand, nearby August it was undergoing rigorous ?nancial troubles and on 14 September 2008 registered for insolvency. Bear Stearns, Americas fifth chief investment bank, on 28 January 2008 acquired an unquali?ed audit viewpoint. On the other hand, by 10 March, its ?nancial troubles strike the headings and on 14 March, with the help of state, JP Morgan Chase purchased it (Harress and Caulderwood, 2013). The German migrant Henry Lehman and his brothers came with the establishing Lehman Brothers in the 1850s. In its initial years organization traded cotton, however with the commencement of the 20th century the organization entered in trading of banking and securities, ultimately became a speculation bank (Historical Resources, 2010). Financing and performing business in rising section of the 20th century, moreover, preceding worldwide and obtaining other firms, Lehman Brothers extended along with becoming worlds chief speculation banks . Modern speculation banks like Lehman are complicated academies with superior and difficult formation, with every day undertakings of numerous billion of dollars. Prior to the fall down of Lehman Brothers the chief business sectors was characteristic speculation banking, also equities, capital markets, fixed income and speculation administration. Lehman Brothers speculation banking industry gave financial services like, underwritings and issuing securities, mergers and acquisitions (Rootzen, 2011). Further business areas related to the equity sector of Lehman financed in equity across the globe. However, the fixed income, speculation administration and capital markets sector focused on wealth administration and different services. The size of the undertakings or services given was charged and their major revenues were acquired from these (Hantoft and Jerkrot, 2012). Financial crisis in Lehman Brothers Lehman Brothers executive and auditors failure caused the bank collapse that unbinds the worst of financial crisis. Lehman Brothers continuously extended their own domestic risk limits and commands and huge range of worst calls due to its management caused the failure of bank, stated in the report commenced by inspector Anton Valukas. The U.S. Bankruptcy Court for the Southern District of New York to examine the causes of Lehmans failure appointed Valukas, of New York law firm Jenner Block, in January 2009 (Wong and Smith, 2010). Credit crunch led investor motivation to fall down and in 2008, Lehman tried to anticipate collapse creating a false image of its financial situation. Lehman Brothers executives could have done better in comparison. Valukas, held responsible Lehman executives for aggravating the organizations troubles, creating the financial down fall for creditors and shareholders. The executives' behavior towards balance sheet manipulation is a severe but unoccupiable mistake related to business decision. Lehman Brothers make use of Repo 105 to make their accounting records look better. Instead of selling $ 50 million at a loss, they used Repo 105 to create a false picture in the balance sheet, which removes these assets from the balance sheet (Wong and Smith, 2010). Lehman Brothers global financial controller provided confirmation in context of Repo 105 use was only for showing reduction in transaction from balance sheet. Ernst Young the auditor was conscious about the use of Repo 105, except that also it did not confront or inquiry in context of this. However, there was not any evidence regarding the awareness of auditors about the use of Repo 105 (The Guardian, 2015). Charlie Perkins Ernst Young representative pivoted liability from his company, stating that Lehman Brothers insolvency was the outcome of a sequence of unfavorable proceedings in the financial markets. Ernst Young stated that they audited the financial statements according to the Generally Accepted Accounting Principles. Hence, auditors are not liable for the insolvency of Lehman Brothers (CNBC, 2016). Recommendations Based on the report it can be recommended that accountants, managers, boards of members are responsible along with auditor for financial crisis. Hence, it becomes the combined responsibility of the all of these to work in a proper format to avoid financial crisis following prescribed standards. Regulators should be allowed to take responsibility directly for auditing. It is not anticipated from auditors to provide assurance for the continued existence of any organization. Rather than auditors should be allowed to work independently for the organizations they are auditing and should work out sensibly with concern and ability. Auditors should be good at predicting the performance of the organization since previous 12 months accurately, by providing justified and reasonable view over the performance. Auditors work is to focus on the historic information not over the future prediction. The auditors should focus on the reliability and impartiality strategy. The cooperation of the manageme nt is necessary for the auditors to create a fair audit report for the organization. The organization must inform the auditors about the meetings that have to be attended on time. Public expectations and actual facts should be met out, there should not be any gap between actual and expected. Conclusion From the report, it can be evaluated that financial crisis has the huge impact on auditors liability. Principle of auditing has been changed from time to time. Auditors play very crucial role in the organization. Investors and lenders before dealing with nay organization focus over the auditing reports of any company. Auditing report helps to judge the financial position of the organization. Power and duties help auditor has to perform their jobs properly. Auditors cannot be fully blamed for financial crisis, as accountants, manager, board members are also responsible for the organization. Direct responsibility of the regulators can restrict financial crisis probably. Auditors do not have the liability to provide guarantee for the survival of the organization. Auditors can only analyze the financial statements of the organizations and provide accurate report to the company. The job of auditor is not to forecast future rather to provide guarantee that organizations financial statement s provide a factual and reasonable analysis over the preceding 12 months presentation. References Bainbridge, S. M. (2012) Corporate Governance After Financial Crisis. New York: Oxford University Press Cannon, D. L. (2011) CISA Certified Information Systems Auditor Study Guide. Australia: John Wiley Sons CNBC (2016) On this day 8 years ago, Lehman Brothers collapsed: Have we learned anything? Available at: https://www.cnbc.com/2016/09/15/on-this-day-8-years-ago-lehman-brothers-collapsed-have-we-learned-anything.html (Accessed: 13 January, 2017) Davies, H. (2010) The Financial Crisis: Who is to Blame? UK: Polity Davies, J. (2014) Global Financial Crisis What caused it and how the world responded. Available at: https://www.canstar.com.au/home-loans/global-financial-crisis/ (Accessed: 13 January, 2017) Economic (2016) What is an auditor? Available at: https://www.e-conomic.com/accountingsoftware/accounting-words/auditor (Accessed: 13 January, 2017) Giove, F. C. (2015) Auditing Essentials. New York: Research Education Assoc. Gramling, A. A., Johnstone, K. M., and Rittenberg, L. E. (2012) Auditing. USA: Cengage Learning Griffithis, P. (2016) Risk-Based Auditing. USA: CRC-Press Hantoft, L., and Jerkrot, H. N. (2012) Statistical Report Lehman Brothers. Available at: https://www.math.chalmers.se/~rootzen/finrisk/Statistical%20Report%20Lehman%20Brothers%20Group%208.pdf (Accessed: 13 January, 2017) Harress, C., and Caulderwood, K. (2013) The Death Of Lehman Brothers: What Went Wrong, Who Paid The Price And Who Remained Unscathed Through The Eyes Of Former Vice-President. Available at: https://www.ibtimes.com/death-lehman-brothers-what-went-wrong-who-paid-price-who-remained-unscathed-through-1405728 (Accessed: 12 January, 2017) Historical Resources (2010) History of Lehman Brothers. Available at: https://www.library.hbs.edu/hc/lehman/history.html (Accessed: 13 January, 2017) Malb, M. (2013) The role of the Auditors Liability in the global financial crisis. Available at: https://prezi.com/vsujbqrl8kdw/the-role-of-the-auditors-liability-in-the-global-financial-crisis/ (Accessed: 12 January, 2017) Pal, T. (2010) The Impact Of The Economic Crisis On Auditing. European Integration Studies, Miskolc, 8(1) pp. 131-142. [Online]. Available at: https://www.matarka.hu/koz/ISSN_1588-6735/GTK_vol_8_no_1_2010_eng/ISSN_1588-6735_GTK_vol_8_no1_2010_eng_131-142.pdf (Accessed: 12 January, 2017) Pickett, K. H. S. (2010) The Internal Auditing Handbook. 3rd edn. Australia: John Wiley Sons Rootzen, H. (2011) A Case Study of the Lehman Brothers Bankruptcy. Available at: https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.186.5564rep=rep1type=pdf (Accessed: 12 January, 2017) The Guardian (2015) Lehman Brothers' former CEO blames bad regulations for bank's collapse. Available at: https://www.theguardian.com/business/2015/may/28/lehman-brothers-former-ceo-blames-bad-regulations-for-banks-collapse (Accessed: 13 January, 2017) Wong, G., and Smith, A. (2010) What killed Lehman. Available at: https://money.cnn.com/2010/03/12/news/companies/lehman_examiner/ (Accessed: 13 January, 2017)