Media Portrayal of Women and Its Effects - 1187 Words

Throughout the century, the ideal image of a woman has changed drastically, which can be directly attributed to the powerful persuasion of media. This ideal image has transformed from a voluptuous, size 14, 1950’s Marilyn Monroe to a 5’9, 100 pound, 1990’s Kate Moss. The most shocking aspect is specifically what young girls are now doing to achieve this â€Å"Kate Moss† image. Through the utilization of advertisements and stars on the big screen, this female portrayal directly targets the physical and mental well-being of females in cultures across the globe. Throughout history, typical characteristics of the ideal woman have fluctuated between a muscular, curvaceous physique and a small, narrow-waisted physique. In colonial times, women played†¦show more content†¦During World War II, men were sent off to war, leaving behind a predominantly female nation. At this time, the ideal woman retorted back to the same values of strength and competency. Upon the return of the men at the war’s end, the infamous Baby Boom gave birth to more than children. Curvaceous and feminine women were desired across the nation, with famous model and actress, Marilyn Monroe, paving the way as the face (and body) of normalcy. In the present day, this concept of an ideal woman has slowly gravitated back towards the nineteenth century stereotype of having a frail, rail-thin body shape; however, social status is no longer the leading factor behind the movement. With the newly established capabilities of television access, commercial advertisements, and mass distribution, the rate of eating disorders skyrocketed. According to the American Obesity Association, 65% of adults and 30% of children are overweight. 30% of the adults and 15% of the children in the same category are considered to be clinically obese. Concurrently, the rate of eating disorders, such as anorexia nervosa and bulimia nervosa, continue to rise at a phenomenally simultaneous rate (257). These disorders can be viewed as a direct result of media consumption. Pegging television as the main contributing factor for this increase may initially seemShow MoreRelatedPositive Female Role Models Eliminate Negative Effects of Sexually Violent Media by Christopher J. Ferguson,910 Words   |  4 PagesSexuality in the media is a major problem that influences the public both negatively and positively. The article entitles â€Å"Positive female role models eliminate negative effects of sexually violent media† written by Christopher J. Ferguson, tested four hypothesis as to whether or not the media portrayal of women influence or impact depression, anxiety and negative attitudes of women of both male or female. He also tested his hypotheses by concluding that sexuality violence is not only found in pornographicRead MoreSexual Objectification and the Effects on Women Essay1265 Words   |  6 PagesObjectification of Women and the Effect on Women Everywhere you turn, there are magazine covers, movies, reality TV shows that portray woman in a sexual light. When was the last time that we as a society sat down and realized the effect that this is having on young girls, teens and even grown women. The portrayal of women as sexual objects in these and many other types of media have greatly affected the mindset of society. What affects has this had you ask? There are there main effects that we will exploreRead More Enjoyment of Being a Girl: Overcoming Industry Standards Essay1489 Words   |  6 Pagesthat you felt depressed? Many women in today’s world experience these same feelings each time they come in contact with some type of media. The media has always used women as a way to sell products or used them as propaganda, but how far is too far? The media is a large source of entertainment for women of today. Women spend the majority of their time looking at magazines for latest fashions or trends. These media sources all share one subject: negative images of women. These places all share one thing;Read MoreThe Issue Of Inequality Within The Sporting World1285 Words   |  6 Pagessporting world affects the whole of the cultural and social makeup of Australia. In modern society there is great pressure upon people and communities regard women as equal to men. Women have come along way in one hundred years. From women being join the armed services, allowed to vote, and hold prestigious places within society. However women are still not held in the same esteem as men when it comes to sport. Therefore Australia should make it a priority of society to close the gap between men andRead MoreDoes Advertising Affect Self-Image1116 Words   |  5 Pagesa writer from the Media Awareness Network, marketers are held responsible for systematically creating anxiety, promoting envy, and fostering feelings of inadequacy and insecurity to sell us their products. While these marketers believe that advertising only mi rrors societys values and alerts them to new products and bargains, they are either oblivious to their detrimental effects on society, specifically the teenage and female markets, or are ignorant to the truth. The Media Awareness NetworkRead MoreThe Medias Portrayal Of Women1455 Words   |  6 PagesIntroduction The portrayal of women in the media has drastically changed through the years. Those changes can be viewed as positive or negative, but many times they impose an influence on female viewers. Those influences often lead to damaging outcomes such as eating disorders and depression. The range of influences and effects caused by the portrayal of women is wide and also includes low self-esteem, body image issues and the need to be a sex symbol. The Social Learning Theory is important in understandingRead MoreGender Portrayals Of Women s Advertising1636 Words   |  7 PagesCaitlin Scurria Professor B. Hammer PIT journal/Transfer Portfolio 21 July 2015 Gender Portrayals in Advertising Gender portrayal in advertising has been a widely discussed and researched topic for years by social scientists, consumers, and advertisers alike. However, many people have looked at the topic solely from the perspective of male and female consumers and the effect that gendered advertisements has on them. In an article from The Journal of Advertising, Linda Tuncay Zayer and CatherineRead MoreAdvertising Advertisements And Body Image1645 Words   |  7 Pagesindustry and SROs in ensuring that women and men continue to be portrayed positively and responsibly in advertising. History - WOMEN IN ADVERTISEMENTS AND BODY IMAGE Authors have also attempted to correlate various demographic variables such as age and education, as well as geographic variables with preferences for role portrayals in advertising. Through the ages men have been considered to be financial providers, career-focused, assertive and independent, whereas women have been shown as low-positionRead MoreEssay about Movie Icons1614 Words   |  7 Pagesearly 20th century, women idolized movie icons such as Marilyn Monroe and Camille Clifford. Around 1900s, Camille Clifford started the trend where the standards of beauty were set around 140 pounds, at 5’4† feet tall. Back then, the ideal female body is by having a smaller mid-section (e.g. hourglass ideal/corsets). Marilyn Monroe’s tiny waist and seemingly large bust line triggered female fans to start to engage more on physical activities. The outburst on slender-looking portrayal of body-image beganRead MoreThe Traditional Roles of Women in the 1970 ´s 1274 Words   |  5 Pagesadverts they reviewed reflected the following stereotypes of women. Women were portrayed as being home-makers, only being dependent on men, sex objects for men and not being able to make important decisions (Wenner and Jackson, 2009). One way adverts have portrayed women is stereotypically, emphasising on the importance of women looking pretty, the traditional roles of being a good housewife and mother. In 1950’s, adverts depicted women always at home and being a good housewife, cleaning, cooking

John Bowlby s Theory Of Attachment - 1423 Words

John Bowlby’s theory of attachment asserts that an infant forms an attachment to the primary caregiver to ensure survival. Developmental psychologist Mary Ainsworth furthered this idea by devising attachment styles in infants. Ainsworth believed that the quality of care given by the mother or primary caregiver results in the infant developing a secure or insecure attachment. Ainsworth identified three attachment styles, namely; secure, avoidant and anxious/ambivalent attachments. As the word infers, a secure infant has trust in the caregiver and will use the mother as a secure base from which they can explore. Conversely, an avoidant attachment results in the child not having confidence in the mother where attempts to be intimate have been rejected, and anxious ambivalent attachment is a result of inconsistent parenting where the child is left feeling anxious, suspicious and mistrustful. A further contribution to attachment styles was made by psychologists’ Mary Main an d Judith Solomon, who suggested a fourth type; disorganized attachment, where a child behaves in a disoriented and contradictory manner. Maternal sensitivity refers to the extent to which the maternal figure is available to the infant. There is, however, an argument that biology is the reason for the bond that is formed by an infant with its mother and the attachment style they develop in life. This paper serves to demonstrate that attachment styles are a result of both biological factors and the sensitivityShow MoreRelatedJohn Bowlby s Theory Of Attachment1439 Words   |  6 Pagesabout John Bowlby and his theory of attachment plus criticisms and how these come into effect in practice and legislation. Edward John Mostyn Bowlby was born February 27th 1907 and died September 2nd 1990. He was born in London to a middle class family. He was mostly taken care of by his nanny because his parents believed that spending too much time with him could lead to him becoming a spoilt child. At age 7 he was sent to boarding school by his parents. After finishing boarding school Bowlby wentRead MoreJohn Bowlby s Theory Of Attachment1581 Words   |  7 Pagesoccur in the prenatal development, infancy and childhood, as new-borns develop into young adulthood capable of becoming a parent themselves. This assignment will discuss the developmental stage of a chosen child scenario and apply to John Bowlby’s theory of attachment. It will also discuss the key safeguarding issues within the child scenario and how they could have been prohibited. Scenario The chosen child scenario for this assignment is Paul (see appendix). Paul is six years of age and is theRead MoreJohn Bowlby And Mary Ainsworth s Attachment Theories1196 Words   |  5 Pages John Bowlby and Mary Ainsworth s attachment theories derive from the idea that in early development infants develop different attachment behaviors in relation to their caregivers. This emotional bond between an infant and their parents can have an enduring impact on future relationships throughout an individual s life. Research has shown that there does not have to be a biological component for an infant to bond with a parent. Instead the bond or attachment is related to â€Å"quality and quantity†Read MoreThe Attachment Theory Since The Time Of John Bolwby. Bowlby s Evolutionary Theory Of Attachment1979 Words   |  8 PagesThis essay sets out to discuss important developments of the attachment theory since the time of John Bolwby. Bowlby’s evolutionary theory of attachment su ggests that children come into the world biologically pre-programmed to form attachments with others, to help them survive. He believed that attachment behaviors are instinctive and are activated by any conditions that seem to threaten the achievement of proximity, so separation, insecurity and fear (McLeod, 2007). The first development to be discussedRead MorePersonal Reflection : John Bowlby s Attachment Theory1527 Words   |  7 PagesPersonal Reflection According to John Bowlby’s Attachment Theory, children come into the world â€Å"programed† to create attachments with others in order to help them survive. The attachment that is created during the infants first few days and week of life is extremely important. The attachment that is created early on in the life, can affect development through out ones life. During Anisworth’s research, she established several types of attachment styles. The securely attached child would be visiblyRead MoreThe Social And Emotional Development Essay1108 Words   |  5 PagesAttachment relationship is important for both child and parents/caregiver to develop because of social and emotional need. A child’s emotional and social development has significant impact for the social function of a child throughout their lives, education, friendships and employment. Research show that a child with no social and emotional development are at very high risk of having poor relationship s with peers, academic problems and can lead them into poor decision in life and crime. Many researchesRead MoreHow Does Attachment Influence The Social And Emotional Development Of The Child? Essay1378 Words   |  6 PagesHow does attachment influence the social and emotional development of the child? A child’s social and emotional development has significant implications for the social functioning of a child throughout their lives, in their education, friendships and employment. A child with poor or social and emotional development are at risk of experiencing poor relationships with peers, academic problems and can lead them into involvement in unsociable activities or crime. Research suggests the key to socialRead MoreThe Theory Of Development Concepts And Applications By William Crain1076 Words   |  5 Pagesso many beautiful observations.   Our text Theories of Development Concepts and Applications by William Crain  outlines human development by many theorists .   A few of those are  John Bowlby,  Mary D.S. Ainsworth,  and  Ã‚  Erik H. Erikson.   I couldn t help but reminisce about the stages of my own children’s  growth while reading the work of Bowlby, Ainsworth and Erikson.   I remember having my  young children with me when ever it was possible, but what attachments to them might I have  missed while I  was busyRead MoreRelation: Infant Mother Attachment and Eating Disorders1510 Words   |  7 Pagescorrelate the links between infant mother attachment and eating disorder behavior. Throughout this paper the two main theorists that are looked at are Mary S. Ainsworth and John Bowlby. Mary S. Ainsworth’s framework of attachment theory began in Uganda, while studying individual difference in infant behavior, which is known as the Strange Situation. John Bowlby coined the theory of infant mother attachment based on object relations psychoanalytical theory and the conceptualization that infants needRea d MoreThe Key Theories Of Attachment1646 Words   |  7 PagesJohn Bowlby, the backbone of attachment theories will be discussed throughout this essay to explain and evaluate the key theories of attachment. Health and well-being which is made up of four factors ‘physical, intellectual, emotional and social (Jones, 2016), will also be discussed within the essay. The definition of attachment is ‘an act of attaching or the state of being attached. (Dictionary, 1400) This will be showed in the assignment, using theorists to analyse the meaning. Sharing the

International Acquisition and Merger

Question: Discuss about theInternational Acquisition and Merger. Answer: Introduction Globalization of firms has become a common trend for companies seeking to penetrate new markets. The process also aims to facilitate the increase in sales volume, enhance the development of good business reputation, facilitate the acquisition of competitive advantage over rivals, and meeting logistical demands among more. In simple terms, companies engage in the acquisition, amalgamation, takeovers; spin-offs and others as a strategy in managing operations across borders to achieve corporate goals and objectives. With the tremendous changes that have happened in the field of technology, these processes have been a success. However, inappropriate planning, administration, and coordination of after the acquisition or amalgamation results in failure and collapse of some companies. The administration at a local firm is not complicated as it is the case in multinational corporations. Switching from home to managing a range of affiliate companies international will require more commitments from the human resource department. The complexity is as a result of differences in the setting and business environment. For instance, there exist a difference in the legal systems, culture, market phenomenon, customer behaviours, and more others. The activities aim at managing organizational human resources at international level or across several countries (Able, 2007, p.67-80). The multi-cultural employees both at the corporate office and at the foreign plant have to be motivated and managed professionally by documenting policies and practices that are sufficiently flexible and considerate for employee productivity to be realized. Most importantly, the company planning for a merger has a responsibility of undertaking a series of research to unearth practical methods of executing the process in the right way. For instance, there exist differences in the forms of administration, cultural differences, and differences in the short and long term objectives. Aligning the aims of the two firms into one will require an earlier preparation. The acquiring company will be obligated with establishing training and mentorship programs in an effort of educating the employees for the new roles they will be expected to play. Therefore, the change process features as a requisite that may stifle the entire program if the management fails to address the subject (Harrison, et al. 2007). There are important issues that the administration of the parent company should note for smooth operations in the host country. The paper has therefore addressed human resource issues that the acquiring management should consider in the process of administering the enlarged business. Both the staffing, cultural, and more metrics have explicitly captured in the discussion. Among the essential strategies explored includes remuneration and reward, incentives to promote meeting targets, multicultural considerations, to mention but a few (Waldman, 2009, p. 130-132). The learner going through the paper will acknowledge all of the factors comprehensively addressed. Factors to consider by the human resource management in a merger or takeover Considerations before entering a merger or takeover The issue at hand presents us to two companies occupying different market share. Acquiring a firm that is well known to the locals for offering distinguished products and services will require consideration of the factors discussed below; Remuneration and Reward strategies: the management of the acquiring firm needs to be familiar with the currency strength of the host company bearing in mind inflation. To this effect, adequate compensation should be made to the employees to cushion them from harsh economic reality. It will notably include elements like consideration of the allowances offered to the employees. For example, Cost-of-living allowances where the management should adjust differences between the home country and abroad and housing benefits, which might range from financial assistance to offering them housing facilities (Iankova, 2013, p.82). As a matter of fact, the human resource management should observe the minimum remuneration and wages based on the countrys legislation and labour laws. Consequently, the company will avert labour cases and employees will commit all of their efforts working towards the achievement of the organization objectives. Providing incentives for meeting and exceeding targets: in doing this, the employees get motivated and are encouraged to commit all their efforts working for the fulfilment of the organizational interests. The incentives can be in the form of payment of fees for those pursuing further education, financial incentives, promotions and other forms of rewards. The rewards should base on the current economic forces of the state. Application of a fixed rate across the branches may disadvantage employees who work in unstable economy prone to inflation. Besides, the management has to adequately perform an assessment of taxes charged in both home and host country and devising ways to bridge the difference. Multi-Cultural Management: the management of the acquiring firm should consider and embrace cultural diversity between the host and mother country to avoid culture collision and resultant misunderstanding (Aguilera, et al. 2006). Culture itself encompasses many factors such as languages, religion values, and attitudes. Culture is a sensitive aspect in that a slight mess will negatively impact on the performance of the company. The products sold should not compromise cultural provisions of the inhabitants. Also, the management should ensure strategies are established to promote cultural aspects of the entire society. Contrary to which the company should prepare to face resistance. Consequently, it will result in reduced sales volume. On the side of culture, the management of the company should protect the right to culture of the host country in both religious and social matters for employees to work undisturbed. Example, their day of worship and countrys holidays should be factored in the company calendar and be observed. Some actions or words of the management of the acquiring firm might show disrespect and contempt to the employees of the hosting company (Mazur, 2010, p. 5-15). There is also a culture in the way a company is managed. It can be analysed in the style and ease of communication. The host company could believe in the philosophy of everyone is a manager and free constant communication both up and down the management structures; whereas the acquiring firm believes in protocol and hierarchy of power to dictate the form of communication (James, 2008). Therefore, the acquiring company management has to be familiar with such matter and embrace it for a smooth running of operations. The reason behind work-life balance gives the workers time to at least socialize with family members. One can get a chance to attend to family matters and fix them accordingly. Of late, some institutions have instituted programs to allow some of the staff spent at least 21 days with their family. These programs have positively to employees commitments while at job place. Therefore, cultural consideration and observation is a particular aspect that imperatively requires maintenance. At last, compliance with cultural imperatives with the new land will result in the establishment of healthy relationships hence leading to the development of customer loyalty and societal goodwill. Development of Training and Development programs: the company should invest more in training and development of its staff to counter possible underperformance due to the dynamics of the enterprise. Training is critical to ensure employees are updated and remain valid as before in the occurrence of any dynamics (Goldsmith, et al. 2009). Training programs are primarily structured to impart knowledge to the employees. Also, it aids in keeping them informed about the current work expectations and align their skills with the current technology. And the development programs empower the workers and broaden their abilities and competencies. As a result, the organization benefits by offering quality services to the clients. Development on the other side entails providing the employees with the special opportunities to grow so that they advance in their career and become competitive in the global market. It goes hand in hand with training. The growth will encourage the employees to participate in innovative activities aimed at fulfilling the organization interests. Staffing and recruitment dimensions: recruiting and staffing are paramount for a firm to realize its overall goals and objectives. It is important to a company to employ qualified and competent employees who remain professional in their duties and responsibilities. The management should recruit employees based on qualification and competence and importantly focus on the locals of the host country so that corporate social responsibility is realized. Also professionals from the host country should be given key positions in the subsidiary. And finally, should strictly follow an accepted procedure in handling employees matters relating to hiring and firing of the workers (Allan, 2013, p.33-36). Labour Laws and Legislation: with this dimension, the consideration is placed on time and shifts of work and work safety and precaution and local diversity. To start with, employees daily working hours should be as stipulated by the legislation of labour laws. Working beyond this time will be at their discretion and ought to attract overtime payment. On the job safety and precaution, the acquiring firm should ensure caution is maintained in the course of duty by its employees. Precautionary measures including equipment ought to be availed to them for safety to protect in case of hazardous materials (Fernndez, et al. 2011). They should receive adequate Compensation in cases of harm to their bodies while on duty. Finally, the management should consider local diversity in recruitment and staffing to avoid possible legal problems of being un- inclusive in job creation. The setback will be that it can end up bringing a legal battle that will negatively impact on the operations of the comp any. In addition, the employees voice and recognition should be factored. The management of the acquiring firm should support and promote people by establishing a favourable work environment. The HRM should articulate and comprehensively address their needs, concerns, and psychological contracts. Unions that act to champion for employees rights should be supported to engage and bargain on behalf of the employees. The management has to consider the geopolitical stability and Government regulations. Political matters change from one country to another and affect the operations and decisions affecting the locals to a larger extent. The management of the acquiring firm has to be careful and roll its actions and decisions along the social and political requirement of the host country. Some states may require maximization of women. Perhaps, calls for equality have always taken for granted by employers. They prefer hiring more men compared to women. Up to date, justification of the sex that performs better in an organization has not established. But the bitter truth is that both the sex are equal (Marks, et al. 2011). Also, the demographic changes of the employees are a critical area to give a focus. With globalization, the multinational company will attract workers across countries boundaries. The management has to articulate the various motivations and expectations of its workforce; what is valued by its workers and their opinions on management actions and decisions. It is important for them to remain focused and committed to their work. Finally, the management should devise an effective way of leading and managing teams and employees remotely. It can be achieved through the parent company investing in a fast and sufficient mode of communication to improve the quality and frequency of communication. And include automated or digitalized system of monitoring and getting feedback on the progress and issues affecting the employees in their course of work (Lech, et al. 2010). In fact the consideration of this factor will enable the management minimize cases of employee turnovers. Examples include computerized people human resource management that complies with employees details and contract agreement; also where they can quickly convey their message including requesting for Annual leaves or off by the documented rules and regulations. Conclusion As discussed above, the management of the acquiring firm has to be careful in its actions in integrating the two companies so that there is no friction or misunderstanding amongst the employees. The process has to be at greater extend employee focused so that their quality of lives are not affected, or they do not perceive to have been disadvantaged by the development. If anything, they need to be compensated promptly and assured of job security and opportunities for growth and development. In consideration of the explored factors, success will just come at ease. References Able, M. (2007). The Importance of leadership and culture to MA success: Human Capital Institute, p.67- 104 Aguilera, R. V., Dencker, J.C., Yalabik, Z.Y. (2006). Institutions and Organizational Socialization: Integrating Employees in Cross-Border Mergers and Acquisitions. University of Illinois: Urbana-Champaign, pp.40-41 Allan, S. (2013). Retaining talent after an MA. Training Journal, 33-36 Harrison, S., Farrell, P. (2007). Measuring Post-Merger Success: Integration Processes and Human Factors, Dainty, (4 Ed) Procs 24th Annual ARCOM Conference, Cardiff: UK, pp.6-8; Fernndez C., Groysberg, B., Nohria, N. (2011). How to hang on to your high potentials: Harvard Business Review, 89(10), 76-83. Goldsmith, M., Carter, L. (2009). Best Practices in Talent Management: How the World's Leading Corporations Manage, Develop, and Retain Top Talent. Pfeiffer, 5(7), 77-110 James, G. (2008). How to execute a merger: Retrieved October 15, 2016, from https://www.bnet.com1240313241_23-200371.html Iankova, S. (2013). Success and Failure Factors of the Mergers and Acquisitions Performance: Evidence from Bulgaria, International Journal of Economics Business Administration, vol.1, issue 1, p.82 Lech, B., Georgiades, T.J., Tomovic, C.L. (2010). The impact of Product Lifecycle Management on virtual team creation: a concept change model for heightened productivity, International Journal of Manufacturing Technology and Management, 19(3/4), 279-293. Marks, M.L., Mirvis, P.H. (2011). Merge ahead: A research agenda to increase merger and acquisition success. Journal of Business Psychology, 26(2), 161-168. Mazur, B. (2010). Cultural Diversity in Organization Theory and Practice: Journal of Intercultural Management Vol. 2, No. 2, November 2010, pp. 515 Meglio, O., Risberg, A. (2010). Mergers and acquisitions: Time for a methodological rejuvenation of the field. Scandinavian Journal of Management, no. 26, pp. 87-95; Mirvis, P.H., Marks, M.L. (2003), Culture in corporate combinations, Leading in turbulent times, London, UK:Blackwell, pp.284-301 Schweyer, A. (2008). Talent management systems: Best practices in technology solutions for recruitment, retention and workforce planning. Wiley, p.153-200 Watkin, C. (2009). Engaging key talent: Identifying fast tracking and motivating high-flyers. Benefits Compensation International, 39(1), 47-66 Waldman, D., Javidan, M. (2009). Alternative forms of charismatic leadership in the integration of mergers and acquisitions. The Leadership Quarterly, no.20, pp.130-142;

Engagement Letters free essay sample

Engagement letters are a great tool to enhance and clarify expectations between CPA’s and their clients. When engagement letters are used consistently, they can help build client relationships. CPA’s can also use them as a marketing tool, letting the client know what services they are being offered, and identifying supplemental services that may be beneficial to them. Such as discussing in the engagement letter for a tax client that tax planning services could be offered with a new signed engagement letter. Professional Standards While the AICPA does not require engagement letters, the standards do discuss establishing an understanding with the client, and it is preferable that this communication be written. Protection from Legal Liability Engagement letters can be a good basis of defense in the event of a malpractice claim. Also, if the intended users are identified in the engagement letter, it can limit those who can sue the CPA for use of the work product in some states. We will write a custom essay sample on Engagement Letters or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Our firm does not happen to be consistent with getting signed engagement letters before services are performed. Recently, we did some valuation services for one of our larger clients that was quite intensive and took a good deal of time. The client received the information and then the bill. He called and told the CPA that was working with him that he did not ask for the valuation services to be done that he was just asking about such services. This is interesting, since the client forwarded the information necessary to complete the services. However, such confusion could have been avoided had a signed engagement letter been in place for the valuation services. I also really like the idea of using them as a marketing tool. Engagement Letters: Why Use One? Retrieved from http://www. proaccess1. com/downloads/CPA_Engagement_Letters_Why. pdf What is audit risk? Audit risk equals inherent risk times control risk multiplied by detection risk. Inherent and control risk cannot be controlled by the auditor as they are a function of the client and its internal control environment. Detection risk is however a function of the effectiveness of the audit procedures performed. Misstatements that make it through the client’s controls and through the audit would be considered the audit risk.