Age of Consent in Canada

Beginning May 1, 2008, the age of sexual consent in Canada is 16 years old. The age of consent in Canada is the age at which the criminal law recognizes the legal capacity of a young person to consent to sexual activity. Under the Criminal Code of Canada, anyone under the age of 16 cannot legally consent to any form of sexual activity, from kissing to intercourse. It means that adults are criminally liable if they have sex with someone under that age. The offense carries a maximum penalty of 10 years in prison. The law has a close-in-age exemption of less than five years, which permits teens to engage in consensual sex with a partner who is less than five years older, as long as the older partner is not in a position of trust or authority and the relationship is not exploitive. The age of protection for exploitive sexual activity, such as sexual activity involving prostitution, pornography, or a relationship of trust, is 18. The age of consent for anal sex is also 18.

Essay about Friendship Theme in Gilgamesh - 970 Words

Friendship Theme in Gilgamesh True friendship is egalitarian. Everything is shared, loyalty to the friendship is equal, and the basis of the camaraderie is wholly altruistic. The friendship between the king Gilgamesh and the man of the steppe, Enkidu, was not a true and equal friendship. Loyalties and sacrifices to that friendship were disproportionate. Friendship is conveyed in more than one way in Gilgamesh. The companionship between Enkidu and the animals of the steppe is the first example of friendship. Enkidu lived with the animals, as one of them: He freed them from the traps / The hunters set. / A hunter’s son one day / Saw Enkidu opening a trap: / The creature was all covered with hair / And yet his hands had the†¦show more content†¦/ Gilgamesh was quiet at this interpretation / Of his dream. (p. 19) Ninsun was right, and the friendship between Gilgamesh and Enkidu was one of great loyalty and trust. The formation of the friendship between Gilgamesh and Enkidu was very abrupt. Upon meeting, they fought fiercely, stopped, and embraced. This pithiness gives an air of ingenuity to the relationship, but that is later shattered by their loyalty to one another in following scenes. And they were friends: / They had embraced and made their vow / To stay together always, / No matter what the obstacle. (p. 27) The most supporting aspect of their companionship was their encouragement to one another. When one of the friends faltered or showed weakness, the other reinforced fearlessness and reminded them of their friendship. No, Enkidu cried; it is the journey / That will take away our life. / Don’t be afraid, said Gilgamesh / We are together. There is nothing / We should fear†¦Ã¢â‚¬ ¦ Suddenly it was Gilgamesh who was afraid / Enkidu who reminded him to be fearless. (p. 28, 34) Enkidu’s devotion to Gilgamesh is shown in their battles with both Humbaba and the Bull of Heaven. By partaking in these battles with Gilgamesh, Enkidu is expressing his friendship. The conquests aren’t his idea, and heShow MoreRelatedThe Epic Of Gilgamesh : Gilgamesh1013 Words   |  5 Pages Gilgamesh in 2015 Even though the epic Gilgamesh is thousands of years old, it is still read today. Why would the era of technology read an epic this old? This is because the themes in Gilgamesh are still relevant. In addition, the themes are experiences that Gilgamesh went through in his life period, and serve as lessons for the current readers. Gilgamesh’s themes include journey, legacy, love, and death. These themes make Gilgamesh a vital reading for the 21st century citizens because peopleRead More Lessons Learned From the Epic of Gilgamesh Essay1448 Words   |  6 Pages The Epic of Gilgamesh, a Mesopotamian epic poem with no known author, is the story of the brute King of Uruk, Gilgamesh, who was two-thirds divine and one-third human, which teaches readers the unstoppable force of death, the wrath of the gods, and also the power of friendship, which are illustrated to readers through the characters journeys, and those encountered along the way. The poem, which is divided into t welve tablets, starts off with Gilgamesh being a vicious tyrant, one who â€Å"wouldRead MoreGilgamesh : The Epic Of Gilgamesh1194 Words   |  5 Pages The Epic of Gilgamesh is a Mesopotamian epic poem loosely based on a real king who ruled sometime around 2700 BCE. The standard version of this epic was written in the Akkadian language. In this epic poem, Gilgamesh is King of Uruk, he is one third mortal and two-thirds god; he is described as a strong, arrogant, and unruly king that does not show much consideration for his actions. Gilgamesh is a very egocentric person; he has no respect for the feelings of others and does not care about howRead MoreEpic of Gilgamesh1581 Words   |  7 PagesIntroduction The epic poem dubbed the Epic of Gilgamesh is perhaps the earliest surviving literature on the face of the planet. The poem came from Mesopotamia in its original cuneiform script comprising 12 tablets. The Epic of Gilgamesh is a chronicle detailing the classic adventures of Gilgamesh, a historic king of Uruk. Over the years, historians have eliminated the 12th tablet for alleged inconsistencies. The poem depicts a wide range of themes such as the inevitability of death, which is portrayedRead MoreAnalysis Of The Epic Of Gilgamesh 1449 Words   |  6 PagesEpic of Gilgamesh, Gilgamesh is a bully king who frightens and annoys the people of Uruk. After the gathering with Enkidu and becoming his friend does Gilgamesh transform, into a hero worthy of history. The brotherly or â€Å"bromantic† ( considering the questionable relationship they have) love the two have for each other helps Gilgamesh become an better leader to his people by permitting him to better understand and identify with them. Even though the myth of Gilgamesh is very ancient, friendship and deathRead MoreThe Epic of Gilgamesh1067 Words   |  5 PagesEpic of Gilgamesh is so popular and has lasted such a long time, is because it offers insight into the human concerns of people four thousand years ago, many of which are still relevant today. Some of these human concerns found in the book that are still applicable today include: the fear and concerns people have in relation to death, overwhelming desires to be immortal, and the impact a friendship has on a person’s life. It does not take a great deal of insight into The Epic of Gilgamesh for a personRead MoreThemes Of Immortality And Improbable Brotherhood Of Gilgamesh And Enkidu1250 Words   |  5 PagesThemes of Immortality and Improbable Brotherhood of Gilgamesh and Enkidu â€Å"The Epic of Gilgamesh† takes two very different characters and places them together with numerous battles causing an outcome of brotherhood. Gilgamesh is the fifth king of Uruk an evolving character who is two-thirds god and one-third man. He is a demigod who is known for his hubris and building the walls of Uruk for his peoples protection. Enkidu is the conception of the goddess Aruru made of clay and salvia to tame GilgameshRead MoreThe Epic Of An Epic886 Words   |  4 Pagesoften begins with a prayer or an invocation to the Muse for inspiration in telling the story. The word inspired has different meanings in different cultures. In addition to these mentioned characteristics, most epic poems conventions have common themes. For example, epics are â€Å"in medias res†, In Medias Res is Latin for it begins in the middle of things. Specifically, in Iliad, for example, the tale begins after the war between Greece and the forces of the walled city of Troy has been on goingRead MoreThe Epic Of Gilgamesh And The Iliad1546 Words   |  7 PagesThe Epic of Gilgamesh and the Iliad are two extremely different stories, The Iliad being a tale of war (specifically the Trojan War) while the Epic of Gilgamesh is a true Epic in the sense that it is a journey, all about the development of the characters. While there are many different themes throughout both books, one of the most important themes is the way that friendship develops both of the people involved and the way that it ties into the story overall. In the Epic of Gilgamesh, Enkidu and GilgameshRead MoreThe Epic Of Gilgamesh And The Lesson962 Words   |  4 Pagesshare have their similarities, maybe even be the same story, unintentionally, of course. Stories like The Epic of Gilgamesh and Toni Cade Bambara’s â€Å"The Lesson†. The Epic of Gilgamesh and â€Å"The Lesson† are mainly about the main character having to deal with a higher authority are either fought or just poin ted out when the character hasn’t realized it. Both stories . The Epic of Gilgamesh is a tale from ancient Mesopotamia, with no known author (however there is an editor who was a Sin-leqi-unninni,

The Captivity Of Wild Animals - 1705 Words

The captivity of wild animals has been a highly debated topic for many years. Zoos and aquariums are huge attractions and can be found all over the world. Movies such as Black Fish and Unlocking the Cage showcase some of the troubling behaviors animals in captivity portray. Advocates for animal rights can use these movies to push their agenda and people who oppose these films say they are forms of propaganda. The fact of the matter is that it does not matter what side of the argument that you are on it cannot be denied that these moves spark mass discussion. The question can be asked are animals places on this earth for our amusement and entertainment or they here that we may cohabit with all aspects of life. Science has proven that some animals have shown signs of distress while being in captivity. Animals have been known to control and also are able to modify their environment. An important part in doing that, animals exhibit normal behavior. Animals that are being held in captive environments may see changes in their normal behavior that can be a result from extreme amounts of stress. When animals start to exhibit behaviors that are considered abnormal it can be thought that the animals are unable to adjust their behavior. So what affects could captive animals have on experiments; validity, reliability, and replicability. Validity can be affected when researchers introduce abnormal animals into the experiment. When introducing these abnormal individuals the variation ofShow MoreRelatedWild Animals Should NOT Be Kept in Captivity2736 Words   |  11 Pagesour planet. As humans, and the superior species on Earth, we put exotic animals, aquatic and terrestrial, in zoos or aquariums where people can go to see them to learn more about them in order to protect them. It just so hap pens that by putting these animals into captivity, we are causing more damage to them, just as damage is occurring in the wild and more species are becoming extinct. Animals should not be held in captivity; it does not save them from going extinct, but helps kill them off. TheRead MoreAnimals Should Not Be Held Captivity1590 Words   |  7 PagesSmith McGowen English 4 20 October 2017 Rough Draft Animals Should Not Be Held in Captivity Animal captivity has been an ongoing debate for over 60 years. There should be no question about whether animal captivity is wrong. â€Å"Hundreds of thousands of wild animals across the world are snatched from natural habitats, forced into captivity and subjected to abuse, both mentally and physically, in the name of entertainment and profit.† (World Animal Protection 1) Places such as the circus use abusiveRead MoreKeeping Orca Whales in Captivity Should Be Banned Essay1336 Words   |  6 PagesFor many years, we’ve been going to such places like, SeaWorld, and Six Flags, to see vast animals, like Orcas, also known as the killer whale, which we wouldn’t normally see out in the wild. Orcas have been around for millions of years; it’s known to be one of the smartest mammals, closest to humans. Since of their friendliness, people have taken advantage of them. For the past sixty years people have brought these massive creatures into their aquariums to ma ke profit out of it, but never thoughtRead MoreAnimals Should Not Be Held Captivity1588 Words   |  7 PagesJennifer Smith McGowen English 4 20 October 2017 Animals Should Not Be Held in Captivity Animal captivity has been an ongoing debate for over 60 years. There should be no question about whether animal captivity is wrong. â€Å"Hundreds of thousands of wild animals across the world are snatched from natural habitats, forced into captivity and subjected to abuse, both mentally and physically, in the name of entertainment and profit.† (World Animal Protection 1) Places such as the circus use abusive trainingRead MoreKiller Whales Kept in Captivity Essay1469 Words   |  6 Pagesobserve large animals like orcas, also known as killer whales. These whales are quite difficult to view in the wild, but can now be seen for a simple fee. Orcas are known to be one of the smartest mammals. They are friendly, and this has caused people to take advantage of them. For the past sixty years, people have brought these massive creatures into their aquariums to make a profit from their exhibitions. Often, without considering the orcas quality of life. While kept in captivity, kil ler whalesRead MoreWhales in Captivity926 Words   |  4 Pagessize of Rhode Island wouldn’t be large enough for a six-ton male killer whale such as Tilikum, an animal capable of swimming 100 miles a day,† states an anonymous whale expert. Whales have been in captivity since 1861 when P.T. Barnum displayed the first live whale that was captured in Canada. However, Barnum had no idea how to care for the mammal and it died after only a week in captivity. (Animal Legal and Historical Center, 2014) Being up close with killer whales could give us some clues aboutRead MoreEssay Zoos and Aquariums: A Barbaric Institution1182 Words   |  5 PagesThe practice of keeping wild animals in a zoo or aquarium is looked at favorably in most aspects but what we fail to realize is that we have placed animals which at one point lived freely in wide open spaces into captivity. Society is assuming these animals are happy to be taken from their natural habitat and placed in pens and ca ges because they have every need handed to them. David Suzuki asked â€Å"What gives us the right to exploit other living organisms as we see fit?† (681). Through selfishnessRead MoreThe Cruelty Of Orcas Captivity1503 Words   |  7 PagesAmerican Literature 1B 19 February 2016 The Cruelty of Orcas in Captivity Killer whales, which are also known as orcas, are one of the world’s most powerful predators and are the largest members of the dolphin family. They are highly intelligent and social creatures, especially because of their ability to communicate and work together with members of their pod to catch prey (National Geographic). Orcas are beautiful and fascinating animals that have attracted the attention of humans for many years,Read MoreThe Effects Of Lions On The Animals1529 Words   |  7 Pagespaper to gain insight on lions in captivity and establish the differences between lions in the wild and in zoos. The paper will focus on the mental, behavioural and physical effects, while also stating how zoos are involved in conservation. Background: Zoos are a key aspect in preserving wildlife and educating the public. They have come extremely far from what they used to be, which was an attraction where the wealthy could come to view animals — animals which were not treated humanely atRead MoreThe Research On Marine Mammal Captivity1332 Words   |  6 PagesIntroduction: In recent years, animals in captive environments such as zoos and theme parks have grown more controversial. The literature I have reviewed focuses on a particular group of animals in captivity, cetaceans. Cetaceans include whales, dolphins, and porpoises. The literature includes a range of themes, from their unique level of intelligence to why they may mentally and physically suffer in captive environments. However, it all connects to how and why these animals live and behave differently

Marijuana Drug or Cure Essay - 1191 Words

A current hot button topic with some people and some state legislatures happens to be over the legalization of Marijuana. As of 1970 with the passing of The Controlled Substances Act the Federal Government officially classified marijuana as a schedule 1 drug with no real accepted medicinal use at the time (History of Marijuana). As the capabilities of science have progressed over time more and more scientific challenges have bombarded this decision so that more tangible research can be garnered from this plant. The earliest known mention of marijuana as a recreational drug came from the writings of the Chinese Emperor Shen Nung in 2737 B.C. (History of Marijuana). While the Chinese were aware of the psychoactive properties the plant†¦show more content†¦Since there has been no cure for AIDS as of yet, marijuana has been found to improve the appetite of AIDS patients and aid them in keeping their lean muscle mass intact (Pros of Marijuana Legalization). These are just a few benefits that have been proven that marijuana can do some good as long as they are administered by licensed medical professionals. If marijuana is ever legalized in any form by the federal government, that can present a problem for its potential to be abused. Studies show the adolescents from 12-17 are more likely to use cocaine, and that marijuana as a â€Å"gateway† drug is the most common route taken to even more dangerous recreational drugs (Cons of Marijuana Legalization). If marijuana is legalized that leads to the question â€Å"Will the benefits outweigh the risk?† Further studies have also determined that marijuana use in pregnant women have shown undesirable effects on their children (Cons of Marijuana Legalization). In a learning environment it has shown that these children exposed to marijuana are more likely to exhibit poor memory functions, lack of decision making skills, and a poor attentive cycle (Cons of Marijuana Legalization). A popular use o f marijuana beyond simple recreational use is that users consider the drug a â€Å"mind opener† and that it aids in thinking creatively (Effects of Marijuana). The plant is said to open new doors of creativity for people who areShow MoreRelatedArgumentative Essay On Medical Marijuana1128 Words   |  5 PagesDespite medical marijuana laws in 44 states, marijuana is still considered illegal under federal law. In the state of Wyoming any person found using or under the influences of marijuana is subject to a misdemeanor punishable by a maximum of 6 months imprisonment and a maximum fine of $750, or both. Federal marijuana laws are very serious, and the punishment for people found guilty is frequently very harsh. Federal law still considers marijuana very dangerous illegal a drug with no relationRead MoreEssay on Pros and Cons of Legalizing Marijuana557 Words   |  3 Pageslegalization of marijuana is a very debatable subject, some people think it is bad and should be illegal, and some people think it is good in some ways if used properly. It should be legal because it has few negative effects, it serves other purposes than getting people stoned, and it is better than other drugs. Many advocates say â€Å" Marijuana is a common drug used by many people.†(Sandra) A lot of people think marijuana has numerous amounts of negative effects on the body. Marijuana helps the bodyRead MoreEssay on Legalizing Medical Marijuana1254 Words   |  6 PagesShould medical marijuana be legal across the United States? Imagine a world where individuals who have chronic pain did not have to suffer anymore. Envision a cure for cancer, a disease many Americans are killed by daily. Picture people with severe, violent mood disorders being treated. Most people think the answers to these problems are simple and could be solved by over medicating patients. Today, there are twenty states in America who have legalized medical marijuana for specific health and medicalRead MorePersuasive Essay On Marijuana918 Words   |  4 PagesMarijuana isnt as bad as people say it is. These are reasons why marijuana isnt as harmful for your body for you as you think. There are actually many ben efits from marijuana that can help you. Marijuana can help people more than harm them,everybody says that marijuana is bad for you but it is the only drug that actually has medical benefits. Such as glaucoma, marijuana can help prevent and treat glaucoma, which increases pressure of the eyeball. The pressure in the eyeball can cause of visionRead MoreMedical Marijuana is the Future1140 Words   |  5 Pageshave to take for Indiana to recognize that marijuana is the furture of medicine? For years marijuana has been referred to as a bad drug but just recently people are now understanding that marijuana has so many uses towards medicine. That is why 20 states (including Washington D.C) have legalized medical marijuana in their states. So why hasn’t Indiana legalize medical marijuana? Well there are three reason that could change Indiana’s mind. Medical marijuana should be legalized in the state of Indiana:Read MoreThe Legalization Of Marijuana Should Be Legal917 Words   |  4 Pages The legalization of marij uana is one of the most talked about subjects in the news today. With millions of opinions on this certain topic I think the legalization of marijuana should not be allowed in America. Although some might disagree, marijuana is an unnecessary substance in life. With the legalization, it will affect millions of people between the ages of 1-100. Marijuana should be illegal in the United States because if legalized marijuana will lead to child use, addiction, and health problemsRead MoreShould Marijuana Be Legalized?1121 Words   |  5 Pagesis a stereotypical marijuana user. The thought of someone like this makes people cringe. Society looks at marijuana as a drug that people go to, so they are able to escape their problems and worries. The older population seems to oppose the legalization of marijuana while younger age groups along with ethnic groups tend to be more open to legalize the use of marijuana. Marijuana is one of many substances that have acquired a lot of awareness in r ecent years. However, marijuana is one of the mostRead MoreShould Marijuana Be Legalized?1715 Words   |  7 PagesMarijuana in Society Cannabis, formally known as marijuana is a drug obtained from the tops, stems and leaves of the hemp plant cannabis. The drug is one of the most commonly used drugs in the world. Only substances like caffeine, nicotine and alcohol are used more (â€Å"Marijuana† 1). In the U. S. where some use it to feel â€Å"high† or get an escape from reality. The drug is referred to in many ways; weed, grass, pot, and or reefer are some common names used to describe the drug (â€Å"Marijuana† 1). Like mostRead MoreThe United State War On Drugs1005 Words   |  5 PagesState war on drugs. The war on drugs began in 1971 under the order of President Richard Nixon, and it was one of the worst decisions he ever made. It has been nothing but a waste of government funding, time, and manpower that can only be described as a dismal failure and should be repealed or at the very least medical marijuana should be made legal. The essay â€Å"Let’s Be Blunt† was written to show the flaws and failure of the war on drugs. I nits intro the essay takes a very pro drug legalizationRead MoreThe Affordable, Least Lethal, Favorable Product : Medical Marijuana, Marijuana Products1350 Words   |  6 PagesMedical Marijuana, Marijuana products The individuals of the world are being denied natural treatment such as cannabis oil, and medical marijuana natural remedies. That can cure/retrain mental, physical, and emotional ailments. Everyday billions of people are diagnosed with a life changing ailment that possess possible treatments, but at a cost. A cancer patient depending on the stage of the cancer can spend nearly hundreds to thousands of dollars on chemo, shots, and radiation to hope for a cure that

The Use Of Research On Cosmetics And Its Effects On Society

Blinded by Beauty On average, 26 million animals are used every year for the use of research on cosmetics. These tests should be banned for many obvious reasons such as it is clearly cruel and inhumane, they cost more than alternative methods, and they do not predict an accurate result due to the anatomical differences. Animals are being unfairly tortured and killed for research on ingredients that people are unknowingly using in their everyday lives. Here’s an important question to consider; if an ingredient is potentially toxic or harmful in any way, why is it even being considered as part of a product to be used on our faces and bodies? There are other ways to test cosmetics that do not involve treating animals so unfairly, yet the†¦show more content†¦Of these, the two most commonly used and deemed as most cruel are the Draize Eye Test and the LD50. The Draize test involves holding rabbits in physical restraints (with clips holding their eyelids open) so that chem icals can be dripped in their eyes which leads to reddening, swelling, ulceration, and even blindness. A few of the products that call for this method would be makeup, dishwashing liquid, and drain cleaner. The LD50 stands for the legal dose of 50 which determines which dose given resulted in the death of 50% of the animals. This is mainly used to determine the dangers of chemicals until the animals die or are killed. These delicate creatures are being denied the behavior that is only their natural instinct. Would you allow a child to be caged in a confined space, tortured, mutilated, all for the testing of say, a new brand of lipstick or mascara? Why is it any different for a helpless animal? The feelings of those who are used are treated equal to that of disposable lab equipment and that isn’t right in any sense. Another factor that adds to my position is the cost for which these tests are ran. Humane Society International did a study that showed the federal government spen ds over 14 billion dollars of the taxpayers’ money annually on vivisection (the practice of performing operations on live animals for the purpose of experimentation on

Epic of Gilgamesh Analysis free essay sample

In the Epic of Gilgamesh, gender plays a really vital role, as a result of whereas women werent the foremost powerful gods nor the strongest or wisest of all humans, they still had tremendous influence over others around them, and even these days, over people who study and find out about the women of the time of geographical region. tho the most characters of the story, Gilgamesh, and Enkidu, are male, women didnt essentially play a character. One explicit issue thats incontestable among many others within the Epic of a Gilgamesh is that the standing of girls.Since this is often a story of women standing a few years a gone, its so a motivating issue to debate, significantly these days, since women still struggle for equal rights in each place and everything they are doing. its attention-grabbing to find out concerning the history of women standing in societies, like the Mesopotamian society. We will write a custom essay sample on Epic of Gilgamesh Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Throughout The Epic Of Gilgamesh, the roles of girls area unit mix. women area unit painted as harlots, as wise, and as gods.There is a considerable quantity of gods that area unit painted as women and it may represent a society with multiple views towards women. A society wherever no definitive set of rules were created for girls and maybe a society a lot of hospitable an equal perspective. It will simply be seen that whereas men were thought-about to be the foremost powerful and wisest humans and gods, women had the ability to considerably influence these men. many women mentioned and delineated within the Epic Of Gilgamesh carried roles that had necessary effects on the boys they encountered.Of course, this is often not a lot of completely different from the society we tend to board these days, as a result of whereas several might believe that women have still not reached the purpose of true equality, its arduous to mention that theyre inferior and therefore the significance of their roles in society is simple. tho Gilgamesh is thought for his act us reuse with women, he is aware of that he cannot perpetually have his manner and do no matter he needs with each women. once hes outside his own territory, this is often one thing that will na turally apply to him. However, its ironic that he would get to take the recommendation from women, particularly once he was thus wont to misusing them.

Auditing and Assurance Framework Enterprises

Question: Describe about the Auditing and Assurance for Framework Enterprises. Answer: Introduction The Audit quality and auditors liability provide an important framework to the business enterprises for the effective implementation of the robust financial reporting and financial decision-making. An efficient and quality auditing provides the external checks on the reliability and integrity of the financial statements. The transparent and credible financial reporting with an efficient audit function provides an adequate control on the financial system and is imperative for the financial and economic growth of the business enterprise by managing the financial statements and accounting data properly (Arens, Best, Shailer, and Fiedler, 2013). This report will discuss the potential liability of the auditor in the case of the global financial crisis by presenting the auditing report for Sally through conducting researches for the economic and financial growth of the company. Global Financial Crisis and causes The global financial crisis is a serious financial problem that is caused from the insolvency of the financial corporations (banks, money lenders, insurance company, and finance institutions). It hampers the economic growth, financial position, product portfolio, and sales performance of the company. The global financial crisis is caused due to economic fluctuations, financial instability, and slowdown, stagnation, and decline in the economic and financial activities in the global markets. The global financial crisis affects the capital investment and purchasing decisions, economic and financial forecasting activities, customers buying behaviours, mobility of goods and labours, raw material costs, and labour charges, and financial standings of the company in the relevant market. The auditor is liable to present the auditing report to Shally by informing consistently about the economic activities and financial conditions in the global markets (ACCA, 2011). Due to the global financial crisis, the business enterprises experience the low investment opportunities, low customers spending, corporate business failure, fall in the share prices, low industrial outcomes, decline in sales performance, and low employment opportunities. The global financial crisis has been seen the sharpest and largest dropdown affecting the economic activity and financial position of the business firms in the modern era. The political instability, ineffective government fiscal and monetary policies, capital markets liquidity risks and falling currency value are such factors that majorly contribute to the rise of the global financial crisis (Ariff, Farrar, and Khalid, 2012). The global financial crisis results in rapid fall in the value of exchange rate, fall in industrial outcomes, higher unemployment, negative economic growth, fixation or falling in the capital markets, fall in supply of money, and losing control of the banks on the consistent money supply. Auditors liability under legislations The audit committee is an important financial conducting authority of a business enterprise which is responsible for the preparation of all financial statements and presentation of the data accurately and comprehensively for the use of the decision-makers. The auditors play an important role in the financial growth and economies of the company by ensuring the solvency and financial liquidity of the enterprise. The auditor also plays an important role in the business relationships with the third party by assisting the management in giving proper financial advice while making the business dealing with them. The liabilities of an auditor are as followings:- Liability of Negligence- The auditor is liable for the negligence actions when he/she fails to perform his/her duties carefully which can cause for the loss for company in the form of losing the financial position of the company. The liability of negligence arises when the auditor fails to implement the proper financial statements because of failure/unable to perform the action with care and diligence and doesnt comply with the statutory requirements of the company (Australian Government, The Treasury, 2010). Liability of the third parties- The third parties, such as government, investors, creditors, financiers, tax authorities, shareholders, and business analysts are dependent upon the auditors report. The auditor is liable to present the financial reports and data with accuracy and properly by avoiding the material errors or counting mistakes. In the case of finding frauds and material errors in the reports, the auditor is liable to pay the damages caused due to negligence action. Civil and criminal offence liabilities- The auditor is liable for paying the damages caused from the civil and criminal offence activities. The auditors liability arises in the course of action of breach of contract and breakdown of laws and regulations (CTI Reviews, 2016). The auditor is found for the criminal offence in the case of not complying with the requirements of law, falsified accounts and inaccurate presentation of the reports knowingly. Thee auditor presents the inaccurate reports and false financial statements that can cause for the loss of the business growth and financial position of the company. Misstatement in prospectus- The auditor is liable to pay the damages caused from the misstatement in prospectus. The prospectus invites the people to share the debentures or share of the company, while the auditor is liable to pay compensation to the person who subscribe for purchasing the debentures or share of the company on behalf of the prospectus. The misstatement in prospectus can cause for the loss of the client and losing the credibility with the prospectus. Liability of professional misconduct and misstatements- The auditor is liable for the professional code of conduct and accurate presentation of the financial statements for presenting the real picture of the financial position of the company (Fiedler, 2011). In the case of finding accused for the professional misconduct, the council can withdraw the auditing certificate of the auditor and he/she could be suffered from the penalty in the form fine or jail or both. Auditors liability in the case of the Global Crisis Management The auditors play an important role in maintaining the subsequent financial position of the company in the critical situation of the global crisis management. The Auditors role becomes important while the enterprises face the problems of economic recession or crisis which can result into the loss of the financial position, decline in sales performance and customer spending activities, and fall in the share prices. The auditor plays a significant role in ensuring the higher economies and financial growth of the company by maintaining all financial reports and accounting records effectively and accurately (Fiedler, 2011). The auditor is liable to present the proper and accurate financial reports through the preparation of all financial statements of the company. The Auditor is liable for presenting the report to Shally regarding the market risks divers, underlying assets, capital investment, budgeting, financial and economic risks, and portfolio management, financial and economic forecasting, economies, and policy-making of the company. The auditor is liable for presenting the financial statements to gain assurance and ensuring that the data and accounting information are being reported accurately, fairly presented, and properly measured. The auditor is liable to present the financial statements accurately and to give the reasonable assurance by avoiding the fraudulent activities and material errors (Gay and Simnett, 2015). The auditor is required to have relevant auditing skills, judicial information, financial and accounting knowledge, financial analysis, and knowledge related to mathematics, informatics, and ethics. The auditor can show his skills, knowledge, and talent to Shally through updating the report about his potential liability (Arens, Elder, Beasley, and Hogan, 2016). The auditor is liable to verify the compliance of the financial statements with requirements of the company. The auditor is liable to provide the accurate report regarding the measurement of the global financial and economic risks, capital investment and budgeting, and the estimation of financial and economic forecasting through presenting the reliable, accurate, and materialistic financial statements with reality. The period of the 2007-2009 is considered as the time of global financial crisis causing for the slowdown in the market because of the financial irregularities, market fixation, less customer shopping activities, slowdown of capital markets and money supply, huge decline in the share prices and fall in the economic activities. This period caused for the global financial crisis due to the insolvency of the financial institutions and failure of the auditors to understand and execute their liabilities and responsibilities to the enterprises in an effective manner. The auditors were failed to determine the major capital market risks, liquidity risks, economic forecasting and fluctuations in the market (Leung, Coram, Cooper, and Richardson, 2015). Due to the negligence action and criminal offence liability, the auditors were caused for the financial insolvency and inconsistent market growth that resulted into the financial loss and decline in the business performance. In the contingent situations of the global financial crisis, the auditor is liable to present the accurate financial data, statistics reports, and accounting information to the financial authorities and third party so that these financial representatives could take the appropriate decisions. Lehman Brothers was a case of an ineffective internal auditing system causing from the misleading and improper financial statements by the auditors, Ernst and Young. The unfair financial methods were used by the auditors and didnt comply with the auditing standards and statutory requirements of the company act. The debts were not appeared in the financial statements and the auditors didnt show their not liabilities toward the financial growth of the company (Leung, Coram, Cooper, and Richardson, 2015). As a result, Ernst and young were accused for the criminal offence liabilities and filed lawsuit in the form of penalty of millions of dollars against the damages caused from the presentation of th e misstatement. The auditor is liable to present the accurate financial audit reports by utilizing his/her skills, knowledge and capabilities in order to reduce the adverse impacts of the global economic recession on the company financial position. The auditor is liable to make the right entries in the reports as well as presenting the debts and credits accurately and effectively in the financial statements so that the financial management authorities could take the right decisions regarding the budgeting, capital investments, purchasing of the materials and customers data (Plessis, Hargovan, and Bogaric, 2010). The auditor is liable to present all financial, accounting, and statistical data accurately which will assist the management to determine whether the firm is continuing in the right direction toward the growth and is able to get the substantial profitability and high-growth potential. Some Australian business enterprises didnt follow the International professional financial and auditing standards as the directors were involved in the default and fraudulent activities that encouraged the auditors to present the falsified report for the financial management consultants and business analysts (Rahim and Idowu, 2015). Due to lack of effective corporate governance, most of the business enterprises were failed to have control on the internal auditing system within the organizations. The Bannerman case was an example of failure of the internal audit caused from the potential exposure of the auditors to litigation from the third party to whom the liabilities were not claimed (Louwers, 2013). As a result, the financial position and credibility of the firm were suffered from the disclaimer of the liability. Some business enterprises didnt comply with the International Financial Reporting Standards and the owners, directors, and mangers were involved in the fraudulent activit ies, falsified reports, misappropriation of the assets, and misstatements of the financial data. So, an ineffective internal control system and lack of corporate governance are also responsible along with the auditors misstatements or inaccurate financial presentation at the time of the global financial crisis. Recommendations for improving the auditing liability toward enterprise On the basis of above studies, it is highly recommended for enhancing the auditors role and liability for improving the financial performance and economic activity of the firm. The auditors should have adequate controls on the internal auditing system of the firm by preparing and presenting the financial statements properly and accurately. The auditor should present the right accounting information and financial reports to the senior management so that the management could take right decisions regarding the capital investment and budgeting, economic and financial forecasting, material purchasing, pricing policy, and asset management (ACCA, 2011). The auditor should enhance his/her own skills and potential liabilities to enhance the probability to rely more on the auditors reports and audited financial statements which are more relevant, accurate, and unbiased for in the use of the decision-makers (business analysts, financiers, tax authorities, accountants, and shareholders) . Along with this, the financial corporations (bankers, lenders, insurance firms, and financial institutions) should pay attention to the risk assessment and management for reducing the possibilities of the financial instability and insolvency. The auditor should express his potential liability by providing an opinion on the fairness of the financial and accounting standards to gain assurance of the people. The auditor should represent the auditing reports and financial data by following the national accounting and auditing standards (International Monetary Fund, 2012). The liability limitation agreement will be effective for the firm to ensure the liability limitations for the auditors owed by the company in the conditions of negligence, breach of contract, default, misstatements, breach of duties or trusts. It could also be effective for the businesses to ensure the freedom or independence of the auditor from the management influence. The informal meetings or private discussions with the auditor in the presence of the management of the company will encourage the auditor to be transparent on material issues of the financial statements and audit reports. Conclusion From the above discussions, it can be concluded that an auditor plays an important role in the financial and economic growth of the company by preparing the auditing report accurately as well as presenting these reports and accounting data effectively for assisting the financial authorities and business analysts in the decision-making. The auditor liability is not only limited to the preparation of the financial statements but also focusing on areas, such as risk management, assets management, and corporate governance. By considering the all aspects of auditing, the auditor can contribute to the organizational financial and economic growth. The auditors liability becomes important for securing the financial position of the company in the case of global financial crisis. By understanding his/her liability toward the enterprise, the auditor can protect the business enterprise from the impacts of the global financial crisis. The auditing report was presented by the auditor for sally by including the potential liability in the case of global economic and financial crisis. The auditor also showed his potential auditing liability by giving suggestions to the senior management which can assist in taking the right decisions regarding the capital investments, budgeting, financial and economic forecasting, and risks management. He showed his liability for the proper functioning of the accounting system and adequate internal control system of the enterprise by adopting the national auditing standards. References ACCA (2011). Audit reform: aligning risk with responsibility. [Online]. Available at: https://www.accaglobal.com/content/dam/acca/global/PDF-technical/audit-publications/tech-af-arar.pdf. (Accessed: 15 September 2016). ACCA (2011). Regulatory Impact Statement Audit Quality in Australia. [Online]. Available at: https://www.ris.dpmc.gov.au/files/2011/11/02-Audit-Quality-RIS.rtf. (Accessed: 15 September 2016). Arens, A. A., Best, P., Shailer, G., and Fiedler, B. (2013). Auditing, Assurance Services and Ethics in Australia. Australia: Pearson Education. Arens, A. A., Elder, J. R., Beasley, S. M., and Hogan, E. C. (2016). Auditing and Assurance Services. Australia: Pearson Education. Ariff, M., Farrar, J., and Khalid, M. A. (2012). Regulatory Failure and the Global Financial Crisis: An Australian Perspective. Australia: Edward Elgar Publishing. Australian Government, The Treasury (2010). Audit Quality in Australia: A strategic Review. [Online]. Available at: https://www.archive.treasury.gov.au/documents/1745/RTF/Audit_Quality_in_Australia.rtf (Accessed: 15 September 2016). CTI Reviews (2016). Auditing and Assurance Services: Business, Finance. Australia: Cram 101 Textbooks Reviews. Fiedler, B. (2011). Auditing and Assurance Services in Australia Study Guide. Melbourne: Pearson Education AU. Gay, E. G., and Simnett, R. (2015). Auditing and Assurance Services in Australia. Australia: McGraw-Hill Education. International Monetary Fund (2012). Basel Core Principles for Effective Banking SupervisionDetailed Assessment of Observance. Australia: International Monetary Fund. Leung, P., Coram, P., and Cooper, J. B. (2012). Modern Auditing and Assurance Services, Google eBook. USA: John Wiley Sons. Leung, P., Coram, P., Cooper, J. B., and Richardson, P. (2015). Modern Auditing Assurance Services. USA: John Wiley Sons. Louwers (2013). Auditing and Assurance Services. Australia: McGraw-Hill/Irwin. Plessis, D. J. J., Hargovan, A., and Bogaric, M. (2010). Principles of Contemporary Corporate Governance. Australia: Cambridge University Press. Rahim, M. M., and Idowu, O. S. (2015). Social Audit Regulation: Development, Challenges and Opportunities. London: Springer.