Criminal Justice and Your Constitutional Rights

Sometimes, life can take a bad turn. You’ve been arrested, arraigned, and are now set to stand trial. Fortunately, whether you are guilty or not, the U.S. criminal justice system offers you several constitutional protections. Of course, the overriding protection assured to all criminal defendants in America is that their guilt must be proven beyond a reasonable doubt. But thanks to the Due Process Clause of the Constitution, criminal defendants have other important rights, including the rights to: Remain silentConfront witnesses against themBe tried by a juryProtected from paying excessive bailGet a public trialGet a speedy trialBe represented by an attorneyNot be tried twice for the same crime (double jeopardy)Not to be subjected to cruel or unusual punishment Most of these rights come from the Fifth, Sixth, and Eighth Amendments to the Constitution, while others have come from the decisions of the U.S. Supreme Court in examples of the five â€Å"other† ways the Constitution can be amended. Right to Remain Silent Typically associated with well-recognized Miranda rights that must be read to persons detained by the police prior to questioning, the right to remain silent, also known as the privilege against â€Å"self-incrimination,† comes from a clause in the Fifth Amendment which says that a defendant cannot â€Å"be compelled in any criminal case to be a witness against himself.† In other words, a criminal defendant cannot be forced to speak at any time during the detention, arrest and trial process. If a defendant chooses to remain silent during the trial, he or she cannot be forced to testify by the prosecution, the defense, or the judge. However, defendants in civil lawsuits can be forced to testify. Right to Confront Witnesses Criminal defendants have the right to question or â€Å"cross-examine† witnesses who testify against them in court. This right comes from the Sixth Amendment, which gives every criminal defendant the right to â€Å"be confronted by the witnesses against him.†Ã‚  The so-called â€Å"Confrontation Clause† has also been interpreted by the courts as prohibiting prosecutors from presenting as evidence oral or written â€Å"hearsay† statements from witnesses who do not appear in court. Judges do have the option of allowing non-testimonial hearsay statements, such as calls to 911 from people reporting a crime in progress. However, statements given to police during the investigation of a crime are considered to be testimonial and are not allowed as evidence unless the person making the statement appears in court to testify as a witness. As part of the pre-trial process called the â€Å"discovery phase,† both lawyers are required to inform each other and the judge of the identity and expected testimony of the witnesses they intend to call during the trial. In cases involving the abuse or sexual molestation of minor children, the victims are often afraid to testify in court with the defendant present. To deal with this, several states have adopted laws allowing children to testify via closed-circuit television. In such instances, the defendant can see the child on the television monitor, but the child cannot see the defendant. Defense attorneys can cross-examine the child via the closed circuit television system, thus protecting the defendant’s right to confront witnesses. Right to Trial by Jury Except in cases involving minor crimes with maximum sentences of no more than six months in jail, the Sixth Amendment assures criminal defendants the right to have their guilt or innocence decided by a jury in a trial to be held in the same â€Å"State and district† in which the crime was committed. While juries typically consist of 12 people, six-person juries are allowed. In trials heard by six-person juries, the defendant can only be convicted by a unanimous vote of guilty by the jurors. Typically a unanimous vote of guilt is required to convict a defendant. In most states, a non-unanimous verdict results in a â€Å"hung jury,† allowing the defendant to go free unless the prosecutor’s office decides to retry the case. However, the Supreme Court has upheld state laws in Oregon and Louisiana allowing juries to convict or acquit defendants on ten-to-two verdicts by 12-person juries in cases where a guilty verdict cannot result in the death penalty.   The pool of potential jurors must be chosen randomly from the local area where the trial is to be held. The final jury panel is selected through a process known as â€Å"voir dire,† in which lawyers and judges question potential jurors to determine if they might be biased or for any other reason unable to deal fairly with the issues involved in the case. For example, personal knowledge of the facts; acquaintanceship with parties, witnesses or attorneys occupation which might lead to bias; prejudice against the death penalty; or previous experiences with the legal system. In addition attorneys for both sides are allowed to eliminate a set number of potential jurors simply because they do not feel the jurors would be sympathetic to their case. However, these juror eliminations, called â€Å"peremptory challenges,† cannot be based on the race, sex, religion, national origin or other personal characteristics of the juror. Right to a Public Trial The Sixth Amendment also provides that criminal trials must be held in public. Public trials allow the defendant’s acquaintances, regular citizens, and the press to be present in the courtroom, thus helping to ensure that the government honors the defendant’s rights. In some cases, judges can close the courtroom to the public. For example, a judge might bar the public from trials dealing with the sexual assault of a child. Judges can also exclude witnesses from the courtroom to prevent them from being influenced by the testimony of other witnesses. In addition, judges can order the public to leave the courtroom temporarily while discussing points of law and trial procedure with the lawyers. Freedom from Excessive Bail The Eighth Amendment states, â€Å"Excessive bail shall not be required, nor excessive fines imposed, nor cruel and unusual punishments inflicted.† This means that any bail amount set by the court must be reasonable and appropriate for the severity of the crime involved and to the actual risk that the accused person will flee to avoid standing trial. While the courts are free to deny bail, they cannot set bail amounts so high that they effectively do so.   Right to a Speedy Trial While the Sixth Amendment ensures criminal defendants a right to a â€Å"speedy trial,† it does not define â€Å"speedy.† Instead, judges are left to decide whether a trial has been so unduly delayed that the case against the defendant should be thrown out. Judges must consider the length of the delay and the reasons for it, and whether or not the delay had harmed the defendant’s chances of being acquitted. Judges often allow more time for trials involving serious charges. The Supreme Court has ruled that longer delays can be allowed for a â€Å"serious, complex conspiracy charge† than for â€Å"an ordinary street crime.† For example, in the 1972 case of Barker v. Wingo, the U.S. Supreme Court ruled that a delay of over five years between arrest and trial in a murder case did not violate the defendant’s rights to a speedy trial. Each judicial jurisdiction has statutory limits for the time between the filing of charges and the start of a trial. While these statutes are strictly worded, history has shown that convictions are rarely overturned due to claims of a delayed trial. Right to Be Represented by an Attorney The Sixth Amendment also ensures that all defendants in criminal trials have the right â€Å"†¦ to have the assistance of counsel for his defense.† If a defendant cannot afford an attorney, a judge must appoint one who will be paid by the government. Judges typically appoint attorneys for indigent defendants in all cases which could result in a prison sentence. Right Not to Be Tried Twice for the Same Crime The Fifth Amendment provides: â€Å"[N]or shall any person be subject for the same offense to be twice put in jeopardy of life or limb.† This well-known â€Å"Double Jeopardy Clause† protects defendants from facing trial more than once for the same offense. However, the protection of the Double Jeopardy Clause does not necessarily apply to defendants who might face charges in both federal and state courts for the same offense if some aspects of the act violated federal laws while other aspects of the act violated state laws. In addition, the Double Jeopardy Clause does not protect defendants from facing trial in both criminal and civil courts for the same offense. For example, while O.J. Simpson was found not guilty of the 1994 murders of Nicole Brown Simpson and Ron Goldman in criminal court, he was later found to be legally â€Å"responsible† for the killings in civil court after being sued by the Brown and Goldman families. Right to Not be Punished  Cruelly Finally, the Eighth Amendment states that for criminal defendants, â€Å"Excessive bail shall not be required, nor excessive fines imposed, nor cruel and unusual punishments inflicted.† The U.S. Supreme Court has ruled that the amendments â€Å"Cruel and Unusual Punishment Clause† also applies to the states. While the U.S. Supreme Court has held that the Eighth Amendment forbids some punishments entirely, it also forbids some other punishments that are excessive when compared to the crime  or compared to the defendant’s mental or physical competence. The principles the Supreme Court uses to decide whether or not a particular punishment is â€Å"cruel and unusual† were solidified by Justice William Brennan in his majority opinion in the landmark 1972 case of Furman v. Georgia. In his decision, Justice Brennan wrote, â€Å"There are, then, four principles by which we may determine whether a particular punishment is cruel and unusual.† The essential factor is â€Å"that the punishment must not by its severity be degrading to human dignity.† For example, torture or an unnecessarily long and painful death.â€Å"A severe punishment that is obviously inflicted in wholly arbitrary fashion.†Ã¢â‚¬Å"A severe punishment that is clearly and totally rejected throughout society.†Ã¢â‚¬Å"A severe punishment that is patently unnecessary.† Justice Brennan added, â€Å"The function of these principles, after all, is simply to provide means by which a court can determine whether a challenged punishment comports with human dignity.†

Stronger Internet Privacy Laws Are Unnecessary - 3382 Words

Stronger Internet Privacy Laws Are Unnecessary The Internet, 2005 As you read, consider the following questions: 1. What company was sued because its Web site s advertisement placed cookies on the computers of people visiting the site? 2. In what European country was a privacy-protection law used to curtail free speech, according to Mishkin? The right to privacy has been around since the early part of the last century. It has evolved to apply—more or less—to a disparate array of social and economic issues, ranging from the desire to avoid publicity ( Time v. Hill ) to abortion (Roe v. Wade). The recent explosive growth of Internet use has created its own set of privacy concerns arising from this new medium. By mid-2001, the†¦show more content†¦Others misbehaved as well. Liberty Financial operated the Young Investors web site, devoted to adolescents and teens. The site included a survey that gathered private information (social security numbers and telephone numbers, for instance), promised prizes for completing it and assured users that all of your answers will be totally anonymous. In fact, the FTC found that Liberty did not keep the information anonymously and did not even award the prizes it had promised. Liberty entered into a Consent Decree in 1999, promising to (a) stop making false claims about anonymity; (b) post a Privacy Policy; and (c) obtain verifiable parental consent before gathering private information from children under 13 years old. In the Liberty action, the FTC was foreshadowing the requirements of a law that went into effect the following year—the Children s Online Privacy Protection Act (COPPA). Under COPPA, a web site that is principally directed towards children under 13 years old must abide by some very strict rules before gathering personal information from users. COPPA requires a much more detailed Privacy Policy and goes further to require a direct notice to the parents, and that the web site operator has verifiable parental consent as was done in the Consent Decree with LibertyShow MoreRelatedUnited States Of America Safe From Foreign Threats Is Far From An Easy Task1461 Words   |  6 PagesNational Security Agency [NSA] are known to have invaded our privacy through our connection to technology. The NSA has publicly admitted to the surveillance. Due to media coverage, the NSA is often viewed as the main agency that bulk collects data. Emails, phone calls, and even our text messages have been surveilled under an NSA program known as â€Å"PRISM† (â€Å"Domestic Surveillance Techniques†). 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Tiversa Inc. an internet-security company was brought into the investigation by the FTC as a third party to investigate LabMD’s network security. Tiversa Inc. testified to Congress that LabMD had their patient files downloaded by others through the file sharing network.Read MoreThe Usa Patriot Act : An Act Of Political Upheaval3146 Words   |  13 Pageslaissez le faire economics due to a cataclysmic economic depression the likes of which no one had ever known. So too was President George W. Bush following the terror attacks on the World Trade Center. Before these attacks the world was opening up; the Internet was growing with the explosion of the Dotcom era, global trade and expansion was at its height, and society was more liberally inclined. Following September 11, however, national conservatism saw its regrowth. 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Parity Generator Free Essays

PARITY GENERATOR Vinti Thakkar Swetha Jain Riddhi Vira TE : B-3 TE : B-3 TE : B-3 Roll no : 0812103 Roll no : 0812106 Roll no : 0812114 Email : vinti. thakkar Email : shweta. mjain Email : riddhi1312 @gmail. We will write a custom essay sample on Parity Generator or any similar topic only for you Order Now com 2012@gmail. com @gmail. com AbstractSecurity is a prime concern in our day-today life. Everyone wants to be as much secure as possible. An access control for doors forms a vital link in a security chain. The microcontroller based digital lock for Doors is an access control system that allows only authorized persons to access a restricted area. The system is fully controlled by the 8 bit microcontroller AT89C2051 which has a 2Kbytes of ROM for the program memory. The password is stored in the EPROM so that we can change it at any time. The system has a Keypad by which the password can be entered through it. When the entered password equals with the password stored in the memory then the relay gets on and so that the door is opened. If we entered a wrong password for more than three times then the Alarm is switched on. 1. Introductionâ€Å"Password Based Door Security System using Microcontroller† is used in the places where we need more security. It can also used to secure lockers and other protective doors. The system comprises a number keypad and the keypads are connected to the 8 bit microcontroller AT89C2051. This is one of the popular Microcontroller. It has only 20 pins and there are 15 input/output lines. The microcontroller has a program memory of 2 Kilobytes. The microcontroller continuously monitor the keypad and if somebody enters the password it will check the entered password with the password which was stored in the memory and if it they are same then the microcontroller will switch on the corresponding device. The system will allow the person who knows the password and it will not allow who don’t know the password and the system will also show the persons who try to break the protection barrier. 3. Circuit Diagram ExplanationThe Main Part of the above Circuit diagrams is the Microcontroller AT89C2051. The Keypad was the input device and it was connected in a matrix format so that the numbers of ports needed are reduced. The Microcontroller reads a four-digit password through the Keypad. Then the Microcontroller compares the four digit password with the number which is preprogrammed and if it is equal then the Microcontroller will switch on the motor for the door and if we enter the wrong password for more than three times then an alarm will be switched on until a right password was pressed through the Keypad. The Password was stored in the EEPROM and the password can be changed at any time using the same keypad. To change the password dial 1234 –Old password- New Password. The power supply section is the important one. It should deliver constant output regulated power supply for successful working of the project. A 0-12V/500 mA transformer is used for our purpose the primary of this transformer is connected in to main supply through on/off switch fuse for protecting from overload and short circuit protection. The secondary is connected to the diodes convert from 12V AC to 12V DC voltage. Which is further regulated to +5v, by using IC 78054. Component Details1) Resistor :Resistor is a component that resists the flow of direct or alternating electric circuit. Resistors can limit or divide the current, reduce the voltage, protect an electric circuit, or provide large amounts of heat or light. An electric current is the movement of charged particles called electrons from one region to another. Resistors are usually placed in electric circuits. Physicists explain the flow of current through a material, such as a resistor, by comparing it to water flowing through a pipe. Resistors are designed to have a specific value of resistance. Resistors used in electric circuits are cylindrical. They are often color coded by three or four color bands that indicate the specific value of resistance. Resistors obey ohm’s law, which states that the current density is directly proportional to the electric field when the temperature is constant. ) Integrated Circuits :Timer IC (555) -The LM555 is a highly stable device for generating accurate time delays or oscillation. Additional terminals are provided for triggering or resetting if desired. In the time delay mode of operation, the time is precisely controlled by one external resistor and capacitor. For astable operation as an oscillator, the free running frequency and duty cycle are accurately controlled with two external resistors and one capacitor. The circuit may be triggered and reset on falling waveforms, and the output circuit can source or sink up to 200mA or drive TTL circuits. Regulator IC (LM 7805) -The LM7805 monolithic 3-terminal positive voltage regulators employ internal current-limiting, thermal shutdown and safe-area compensation, making them essentially indestructible. If adequate heat sinking is provided, they can deliver over 1. 0A output current. They are intended as fixed voltage regulators in a wide range of applications including local (on-card) regulation for elimination of noise and distribution problems associated with single-point regulation. In addition to use as fixed voltage regulators, these devices can be used with external components to obtain adjustable output voltages and currents. Considerable effort was expended to make the entire series of regulators easy to use and minimize the number of external components. It is not necessary to bypass the output, although this does improve transient response. Input bypassing is needed only if the regulator is located far from the filter capacitor of the power supply. EEPROM (AT24C02) -The AT24C02 provides 2048 bits of serial electrically erasable and programmable read-only memory (EEPROM) organized as 256words of 8 bits each. The device is optimized for use in many industrial and commercial applications where low-power and low-voltage operation are essential. The AT24C02 is available in space-saving 8-lead PDIP, 8-lead JEDEC SOIC, 8-lead MAP, 5-lead SOT23 (AT24C02) and 8-lead TSSOP packages and is accessed via a 2-wire serial interface. In addition, the entire family is available in 2. 7V (2. 7V to 5. 5V) and 1. 8V (1. 8V to 5. 5V) versions. heck till all keys releasedK2:ACALL DEALAY ;call 20 msec delayMOV A,KEYS;see if any key is pressedANL A,#11100000B ;mask unused bitsCJNE A,#11100000B,OVER;key pressed, await closureSJMP K2OVER:ACALL DEALAYMOV A,KEYSANL A,#11100000BCJNE A,#11100000B,OVER1SJMP K2OVER1:MOV A,KEYSORL A,#11111110BMOV KEYS,ACLR ROW1MOV A,KEYSANL A,#11100000BCJNE A,#11100000B,ROW_1MOV A,KEYSORL A,#11111110BMOV KEYS,ACLR ROW2MOV A,KE YSANL A,#11100000BCJNE A,#11100000B,ROW_2MOV A,KEYSORL A,#11111110BMOV KEYS,ACLR ROW3MOV A,KEYSANL A,#11100000BCJNE A,#11100000B,ROW_3MOV A,KEYSORL A,#11111110BMOV KEYS,ACLR ROW4MOV A,KEYSANL A,#11100000BCJNE A,#11100000B,ROW_4LJMP K2ROW_1:RLC AJC MAT1MOV KEY,#01HAJMP K1MAT1:RLC AK1:CJNE R3,#01H,G1INC R3MOV N1,KEYAJMP KEYBOARDG1:CJNE R3,#02H,G2INC R3MOV N2,KEYAJMP KEYBOARDG2:CJNE R3,#03H,G3INC R3MOV N3,KEYAJMP KEYBOARDG3:CJNE R3,#04H,G4MOV R3,#01HMOV N4,KEYG4:MOV A,N1SWAP AORL A,N2MOV N2,A;HIGHER DIGITSS IN N2MOV A,N3SWAP AORL A,N4MOV N4,A;LOWER DISITS IN N4MOV A,N2CJNE A,#12H, BV1MOV A,N4CJNE A,#79H,BV1CPL L1CLR ALRMMOV COUNT,#00HAJMP KEYBOARDBV1:MOV A,N2CJNE A,#12H, BV2MOV A,N4CJNE A,#71H,BV2CPL L2CLR ALRMMOV COUNT,#00HAJMP KEYBOARDBV2:INC COUNTMOV A,COUNTCJNE A,#03H,HH1SETB ALRMMOV COUNT,#00H HH1:AJMP KEYBOARD;((((((((((((((((((((((((((((((((8. AcknowledgmentsWe wish to express our profound thanks to the people around us who helped make this project a reality. Firstly, we would like to thank Ms. Vidya Daund for mentoring this project, right from the selection of the topic to its completion. Also, we would like to thank the laboratory assistants Bhakti Ma’am and Kiran Sir who have been constantly there for us whenever we were in need and helped us in whatever ways possible. We would also like to thank all those who have contributed towards the development of our project| 2. Flowchart2) Capacitor :Capacitor or electric condenser is a device for storing an electric charge. The simplest form of capacitor consists of two metal plates separated by a non touching layer called the dielectric. When one plate is charged with electricity from a direct current or electrostatic source, the other plate have induced in it a charge of the opposite sign; that is, positive if the original charge is negative and negative if the original charge is positive. The electrical size of the capacitor is its capacitance. Capacitors are limited in the amount of electric charge they can absorb; they can conduct direct current for only instances but function well as conductors in alternating current circuits. Fixed capacity and variable capacity capacitors are used in conjunction with coils as resonant circuits in radios and other electronic equipment. Capacitors are produced in a wide variety of forms. Air, Mica, Ceramics, Paper, Oil, and Vacuums are used as dielectrics depending on the purpose for which the device is intended. 3) Transistor :Transistor is a device which transforms current flow from low resistance path to high resistance path. It is capable of performing many functions of the vacuum tube in electronic circuits, the transistor is the solid state device consisting of a tiny piece of semi conducting material, usually germanium or silicon, to which three or more electrical connections are made. ) Diode :Diode is a electronic device that allows the passage of current in only one direction. The first such devices were vacuum-tube diodes, consisting of an evacuated glass or steel envelope containing two electrodes – a cathode and an anode. The diodes commonly used in ele ctronic circuits are semiconductor diodes. There are different diodes used in electronic circuits such as Junction diode, Zener diode, Photo diodes, and tunnel diode. Junction diodes consist of junction of two different kinds of semiconductor material. 5. Program (Code) :-include REG_51. PDF KEYSEQUP1ROW1EQUP1. 4ROW2EQUP1. 3ROW3EQUP1. 2ROW4EQUP1. 1COL1EQUP1. 5COL2EQUP1. 6COL3EQUP1. 7L1EQUP3. 1;3. 7L2EQUP3. 0ALRMEQUP3. DSEGORG 20HKEY:DS1N1:DS1N2:DS1N3:DS1N4:DS1COUNT:DS1CSEGORG 0000HSETB L1SETB L2CLR ALRMMOV R3,#01HMOV COUNT,#00HKEYBOARD:MOV KEY,#00HSETB COL1SETB COL2SETB COL3K11:CLR ROW1CLR ROW2CLR ROW3CLR ROW4MOV A,KEYSANL A,#11100000BCJNE A,#11100000B,K11;JC MAT2MOV KEY,#02HAJMP K1MAT2:RLC AJC K1MOV KEY,#03HAJMP K1ROW_2:RLC AJC MAT3MOV KEY,#04HAJMP K1MAT3:RLC AJC MAT4MOV KEY,#05HAJMP K1MAT4:RLC AJC K1MOV KEY,#06HAJMP K1ROW_3:RLC AJC MAT5MOV KEY,#07HAJMP K1MAT5:RLC AJC MAT6MOV KEY,#08HAJMP K1MAT6:RLC AJC K1MOV KEY,#09HAJMP K1ROW_4:RLC AJC MAT7MOV KEY,#0AHMOV COUNT,#00HMOV R3,#01HAJM P KEYBOARDMAT7:RLC AJC MAT8MOV KEY,#0BH;for 0AJMP K1MAT8:RLC AJC K1MOV KEY,#0CHDELAY:MOV R1,#50REPP2:NOPDJNZ R1,REPP2RET;((((((((((((((((((((((((((((((((END6. Conclusion7. ApplicationOur electronic door lock performed as expected. We were able to implement all of the functions specified in our proposal. The biggest hurdle we had to overcome with this project was interfacing the micro controller with the hardware components. We feel that this electronic door lock is very marketable because it is easy to use, comparatively inexpensive due to low power consumption, and highly reliable. This door lock is therefore particularly useful in applications such as hotel room door locks, residential housing, and even office buildings.. 9. References 1) Microchip, AT89C2051 Data Sheet, Microchip Technology Inc. , 2003 2) Arrick Robotics, â€Å"Driving High-Power Loads with a Microprocessor,† 2005, How to cite Parity Generator, Papers

United States And European Union Auditor †Myassignmenthelp.Com

Question: Discuss About The United States And European Union Auditor? Answer: Introduction The present report aims to present an analysis and evaluation of the key issues present in the case study entitled Enron: Independence. Enron, an American company involved in energy, commodities and Services Company was declared bankrupt in the year 2001. The company who was recognized to possess large asset base till the year 2000 suddenly was announced to bankrupt thereby causing the loss of many of its investors and creditors. The case has presented an analysis of the importance of maintaining auditor independence for disclosing the real financial position of a business entity. This is because, Arthur, Andersen, an auditing partner of Enron, has very close relationship with the company as reflected from the case study and therefore has hide the materialistic facts about its financial position from the end-users. This was mainly done for increasing the stock price of the company by the managers in order to realize huge profits. As such, the present report has discussed the importan ce of auditors independence and significance to the profession of auditing. In addition to this, it has illustrated the importance of maintain professional distance in the auditing profession by discussing the case of Enron and Arthur Independence. Auditor Independence and its Significance to Auditing Profession The main purpose of auditing carried out by the firms is to provide expert suggestions regarding the effectiveness of their financial reporting systems. The financial reports must provide a true and fair view of the annual accounts of a firm in order to ensure the transparency of its operations in the eyes of its stakeholders. It is essential for the auditors to maintain an independent position so that actual financial condition of an enterprise is depicted to the end-users without concealment of any pertinent financial facts. The auditors independence refers to the autonomy of the auditing firm hired by the client for analyzing the transparency of its internal business operations. As per the AICPAs professional ode of conduct an auditor is required to have intellectual honesty and judicial impartiality in order to effectively meet the liabilities of its clients and all of its stakeholders (Adelopo, 2016). The absence of independency of the auditor results in restricting the honest and fair view regarding the integrity of a firms operations that can negatively impact the stakeholders interests. The independency in the accounting profession means that the opinion of the auditor is not impacted by any relationship between the company and auditing firm. This is essential so that auditors provide an unbiased opinion on the financial position of a firm for protecting the interests of all its stakeholders (Langendijk, Swagerman and Verhoog, 2003). The major threats for auditor independence are as follows: Self-interest threat: The threat exists when an auditor has a financial dependence on the client such as that exists in the case of Enron and Andersen. The auditing firm, Anderson, was realizing millions of income from Enron and therefore has become financially dependent on it. Trust Threat: The auditor has achieved a high level of trust among the company executives and management and thereby not carrying out his/her job role effectively. Threat of Familiarity: The development of high level of friendship bond among the auditor and the management people of the client restricts the independency if auditor role. This is because auditors has to follow to the advice of management people and thereby cannot perform the job functions with freedom. The familiarity issue was also responsible in the case of Enron corporate scandal as there was familiar relation between the chief accounting officer of the company and the auditor. This lead to the occurrence of mis-representation of the financial figures by the auditor on the advice of the chief accounting officer (Gray and Manson, 2007). Thus, as such it can be said that there exist a high need for independent of auditors to provide sufficient knowledge to the outside parties regarding a firm financial condition. The end-users of the financial reports have faith in the auditors report and it plays an important role in their investment decision-making process. Therefore, for maintaining the confidence of the general public in the business world the independency of auditors actions is very essential. In this context, the stakeholder theory states that a business entity needs to be morally and ethically responsible for protecting the interests of all its stakeholders by providing them realistic financial information. The financial information presented to the end-users must be free from error so that it can be used in decisions relating to the investment. Therefore, the firm must ensure that it carries out its auditing is carried out independently without the involvement of its management (Friedman and Miles, 2006). Thi s will help in preventing the occurrence of any fraudulent accounting activities within the firm such as that occurred the Enron Corporation. Critical Discussion of Arthur Anderson Services that Resulted in Impairment of Auditors Independence The analysis of the case study has shown that the major role played in the collapse of Enron in the year 2001 was the ineffectiveness of its auditing services. The Enron has become one of the largest clients of Arthur Andersen as it realizes million of profits every week from the company. Apart from the audit services, the Andersen also provides non-audit services to the Enron such as business consulting and tax work and realizes about $27 million for such services. The large amount of compensation provided to the Andersen has made it quite challenging for the auditing firm to question the Enrons management team regarding its fraudulent business operations. These non-audit services provided by Andersen provide it an incentive to work as per the interests and goals of the management of Enron. As per the Sarbanes Oxley Act, it is illegal for a public accounting firm to provide any type of non-audit services to its clients. The non-audit services forms a large part of compensation prov ided to the Andersen and thus maintaining of high financial interest in the client can be said to be one of the major reason for impairment of auditors independence (Rantanen, 2007). In addition to this, the presence of close friendly relations between the chief accounting officer of Enron and the auditing partner of Andersen lead to restriction in maintaining the auditors independency during the audit of Enron by Andersen. David Duncan, the Chief Accounting Officer of Enron and the Andersen engagement partner, Cuasey, knew each other from long time and they enjoy vacations together. The existence of long-standing relationship between the client and auditors becomes responsible for the larger role of auditor in the client management functions. This can be done for releasing high profits from the client as Anderson gains huge revenue from Enron. Therefore, the familiarity issues also resulted in impairing the auditors independency in the case of Enron (Rantanen, 2007). Also, Anderson had developed a promotional video for sharing the closeness of its relationship with Enron. There was large number of accountants hired by Andersen that were working at Enron and hold prominent positions in the management team of the company. Also, besides performing auditing of its internal operations, the auditing firm Andersen was also involved in external audit of its financial statements. As such, it was rather difficult for the auditing firm to carry the auditing of its own work resulting in impairment of auditors independency. In this context, the AICPA code of conduct states that individual involved in general public practices such as of auditing should provide unbiased services for maintaining the general public confidence (Edwards, 2003). Importance of Maintaining Professional Distance The case of Enron bankruptcy has emphasized on the need and importance of maintaining auditor independency through developing professional distances. The presence of nay type of personal bonds between the auditor and client can result in biasing the potential judgments of the financial statements. The presence of some sort of professional distance is essential in providing public contact services such as auditing for protecting the stakeholder interests. The client should not have nay personal relationship with the auditor so that he/she can perform the job role independently and provide unbiased statements with the financial audit (Strohm, 2007). The present case study has reflected the impact of presence of personal relationship between the auditor and the client on the auditing services. The audit firm is paid by the client and thus it has made rather difficult for the auditing firm in the present case to carry out an independent audit. The maintaining of independency is highly es sential in the profession of auditing which can be impacted to a huge extent through the presence of bonds of personal relationship. The case of Enron has shown that both the auditing firm and the client should not be known to each other to work in independence. The professional distance will enable the auditor to complete the auditing work through greater proficiency and competency (Alipur, 2013). The presence of close relations between the auditor and the client will have large impact on the professional competency of the auditors. The auditors owes an ethical obligation towards the clients, employers and other stakeholders and therefore should carry out their roles with utmost care and diligence. The many researchers in this context have demonstrated the negative relationship between the presence of personal bonds in auditing profession and the quality of auditing (Alipur, 2013). There are many issues present in the auditing quality and therefore many researchers have emphasized on the importance of professional distance in the accounting profession. The case of Enron has also shown that having more information about the client does not impact the ability of an auditor for identifying the auditing problem. There should be good communication between the auditor and the management of the client company for identifying and resolving the potential problems (Edwards, 2003). However, this should only be maintained at professional level and there should not be nay personal ties between them. In this context, the agency theory of corporate governance has emphasized on the relationship between principal and agents in a business entity. The theory helps in resolving the issues related present between the management and its different level of stakeholders (Forbes-Pitt, 2011). The agency relationship is said to exist when the principal hires an agent for performing some duty in his behalf such as auditing firm being hired by a business entity for carry out auditing of its financial statements. As per the theory, in the case of auditor-client relationship, the agent (auditor) should present the best interest of the principal (client) without any personal interest in the principal actions (Bamberg and Spremann, 2012). Therefore, it can be said that accountancy profession is entrusted with high public interest role and therefore all professional accountants need to adhere to the standard code of conduct directed by the AICPA. The code of conduct has mandated the auditors to act in independency and restrict themselves from any type of relations with the client that can impact their professional capabilities. Therefore, any type of personal relationships between the auditor and the client can be regarded to be unethical as per the AICPA Code of Conduct (Strohm, 2007). Conclusion The discussion held in the report has helped in developing an understanding of the significance of independency in the auditing profession. The case of Enron has also helped in developing an insight regarding the negative impacts of having personal relationships with the auditing firm on the future sustainability of a business entity. The auditing profession holds high responsibility of maintaining the public confidence and trust. The report has also depicted the issues causing the impairment of auditor independency through the help of case study of Enron. The case study has shown that one of the major reasons for the loss of investor confidence during Enron collapse was ineffective audit services provided by its auditing partner, Arthur Andersen. 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