The First Dinosaurs

About 230 million years ago--give or take a few million years--the first dinosaurs evolved from a population of archosaurs, the ruling lizards that shared the earth with a host of other reptiles, including therapsids and pelycosaurs. As a group, dinosaurs were defined by a set of (mostly obscure) anatomical features, but to simplify matters a bit, the main thing that distinguished them from their archosaur forebears was their erect posture (either bipedal or quadrupedal), as evidenced by the shape and arrangement of their hip and leg bones. (See also What Is the Definition of a Dinosaur?, How Did Dinosaurs Evolve?, and a gallery of early dinosaur pictures and profiles.) As with all such evolutionary transitions, its impossible to identify the exact moment when the first true dinosaur walked the earth and left its archosaur ancestors in the dust. For example, the two-legged archosaur Marasuchus (sometimes identified as Lagosuchus) looked remarkably like an early dinosaur, and along with Saltopus and Procompsognathus inhabited that in-between shadow zone between these two forms of life. Further confusing matters, the recent discovery of a new genus of archosaur, Asilisaurus, may push back the roots of the dinosaur family tree to 240 million years ago; there are also controversial dinosaur-like footprints in Europe dating to as far back as 250 million years. Its important to bear in mind that archosaurs didnt disappear when they evolved into dinosaurs--they went on living side-by-side with their eventual successors for the remainder of the Triassic period, at least 20 million years. And, to make things worse, around this same time, other populations of archosaurs went on to spawn the very first pterosaurs and the very first prehistoric crocodiles--meaning that for 20 million or so years, the late Triassic South American landscape was littered with similar-looking archosaurs, pterosaurs, two-legged crocodyliforms, and early dinosaurs. South America: Land of the First Dinosaurs As far as paleontologists can tell, the earliest dinosaurs lived in the region of the supercontinent Pangea corresponding to modern-day South America. Until recently, the most famous of these creatures were the relatively large (about 400 pounds) Herrerasaurus and the medium-sized (about 75 pounds) Staurikosaurus, both of which date to about 230 million years ago. Much of the buzz has now shifted to Eoraptor, discovered in 1991, a tiny (about 20 pounds) South American dinosaur whose plain-vanilla appearance would have made it a perfect template for later specialization (by some accounts, Eoraptor may have been ancestral to lumbering, four-footed sauropods rather than agile, two-legged theropods). A recent discovery may overturn our thinking about the South American origin of the first dinosaurs. In December of 2012, paleontologists announced the discovery of Nyasasaurus, which lived in a region of Pangaea corresponding to present-day Tanzania, in Africa. Shockingly, this slim dinosaur dates to 243 million years ago, or about 10 million years before the putative first South American dinosaurs. Still, it may yet turn out that Nyasasaurus and its relatives represented a short-lived offshoot of the early dinosaur family tree, or that it was technically an archosaur rather than a dinosaur; its now classified, somewhat unhelpfully, as a dinosauriform. These early dinosaurs spawned a hardy breed that quickly (at least in evolutionary terms) radiated out to other continents. The first dinosaurs quickly made their way into the region of Pangea corresponding to North America (the prime example is Coelophysis, thousands of fossils of which have been discovered at Ghost Ranch in New Mexico, and a recent discovery, Tawa, has been adduced as further evidence for the South American origin of dinosaurs). Small to medium-sized carnivores like Podokesaurus soon made their way to eastern North America, then onward to Africa and Eurasia (a latter example being the western European Liliensternus). The Specialization of the First Dinosaurs The first dinosaurs existed on pretty much an equal footing with their archosaur, crocodile and pterosaur cousins; if you traveled back to the late Triassic period, you would never have guessed that these reptiles, above and beyond all the others, were fated to inherit the earth. That all changed with the still-mysterious (and little-known) Triassic-Jurassic Extinction Event, which wiped out the majority of archosaurs and therapsids (mammal-like reptiles) but spared the dinosaurs. No one knows exactly why; it may have had something to do with the upright posture of the first dinosaurs or perhaps their slightly more sophisticated lungs. By the start of the Jurassic period, dinosaurs had already started to diversify into the ecological niches left abandoned by their doomed cousins--the most important such event being the late Triassic split between saurischian (lizard-hipped) and ornithischian (bird-hipped) dinosaurs. Most of the very first dinosaurs can be considered saurischians, as can the sauropodomorphs into which some of these early dinosaurs evolved--slender, two-legged herbivores and omnivores that eventually evolved into the giant prosauropods of the early Jurassic period and the even bigger sauropods and titanosaurs of the later Mesozoic Era. As far as we can tell, ornithischian dinosaurs--which included ornithopods, hadrosaurs, ankylosaurs, and ceratopsians, among other families--could trace their ancestry all the way back to Eocursor, a small, two-legged dinosaur of late Triassic South Africa. Eocursor itself would have ultimately derived from an equally small South American dinosaur, most likely Eoraptor, that lived 20 million or so years earlier--an object lesson in how such a vast diversity of dinosaurs could have originated from such a humble progenitor.

Life Should Be Better And Richer And Fuller - 2085 Words

â€Å"Life should be better and richer and fuller for everyone, with opportunity for each according to ability or achievement†, that was what writer, historian, James Truslow Adams defined the American Dream as in 1931. And it means that everyone has the same opportunity to become success in life and that if they strive for it, and if they put everything they got into something, they would have a better life. However, looks at the society today, can’t anyone dare to say that the motto is still relevant today? Unfortunately, no is the only answer. As the society continue to evolve over time, the basic core values of a human being, such as trustworthy, kindness, forgiveness, ... are continue to be replaced by materialistic ideology, hence,†¦show more content†¦In short, education is the first criteria to achieve the dream. Then, if the person has good characteristics, such as honesty, bravery, and generosity, the chances for them to shine will appear and it will be the stepping stone to launch them to succeed. In Dick’s case, after he showed his valor by rescuing a drowning kid without any hesitation and ignoring his own life, Dick was rewarded with some new clothes, a new job, and an unbelievable salary offer. And what is his response to those? â€Å"Ten dollars a week was to him a fortune, and three times as much as he had expected to obtain at first. Indeed, he would have been glad to get a place at three dollars a week. He could save up at least half of it, then he was to be advanced if he deserved it. It was indeed a bright prospect for a boy who, only a year before, could neither read nor write, and depended for a night’s lodging upon the chance hospitality of an alley way or old wagon† (Money Changes Everything, 126). Meaning that if a person willing to improve themselves, and if they stay true to who they are, they will have the chance to become successful no matter where they start at. Moreover, kindness, bravery, honesty, and modesty are much more important than any amount of money or material that anyone can attain. But looks at the society nowadays, what can be seen? No matter how hard people work, they still stuck in their own bubbles for theShow MoreRelatedThe Present Outlook Of The American Dream1191 Words   |  5 Pagesfollowed by the financially struggling citizens for years, leading them to a â€Å"richer and fuller land† until recently. This dream has now become a nightmare. To the men and women living below the poverty line, the American Dream is rarely achievable, and as time progresses, the Dream is furthering away from the grasp of the poor. This difficulty in achieving -- â€Å"a land in which life should be better and richer and fuller with opportunity for each accordi ng to ability or achievement† -- is due to oneRead MoreThe American Dream By James Truslow Adams1130 Words   |  5 PagesFrom the time our Founding Fathers introduced the idea of life, liberty, and the pursuit of happiness, many individuals are now craving to achieve their idea of the American Dream. The American Dream has changed dramatically over the few centuries. During the Founding Fathers’ time, many believed the American Dream meant freedom, equality, and mutual respect. Time has changed this ideology of the American Dream, which is now seen as owning a million dollar mansion with multiple luxury cars. ThisRead MoreThe American Dream Analysis1366 Words   |  6 PagesThe American Dream was developed by James Truslow Adams in 1931, and he stated, â€Å"the American Dream is that dream of a land in which life should be better and richer and fuller for everyone, with opportunity for each according to ability and achievement.† This concept is flawed in toda y’s standards as Adam’s â€Å"better and richer and fuller† life, is more focused on being successful and accepted, rather than being happy. Therefore, Adam’s â€Å"American Dream† needs to be revised to imply that success doesn’tRead MoreChasing the American Dream in A Raisin in the Sun by Lorraine Hansberry972 Words   |  4 Pagesaspirations. Lena Younger is referred to as Mama throughout the story. The check that is coming is due to the passing of her husband. Mama suggests buying a house with the money and moving to a better part of town. Walter Lee Younger is Mama’s son. Walter is the protagonist of the play. Walter dreams of a better life for himself and his family. He hopes to someday live as equal to the wealthy white men. He would like to invest the money in business, specifically in a new liquor store venture. His wifeRead MoreThe Grapes Of Wrath And Huckleberry Finn Analysis819 Words   |  4 PagesThe American Dream is a dream in which life is fuller, better, happier and free. In the two books Adventures of Huckleberry Finn by Mark Twain, and The Grapes of Wrath by John Steinbeck,   each book shows the American Dream in a different way. In The Grapes of Wrath, the American Dream is shown as in illusion. That being because America is going through the Great Depression and it’s very difficul t to make a living or even have food on a plate. However, in Adventures of Huckleberry Finn, the AmericanRead MoreThe Increase in Crimes to Achieve the American Dream Essay673 Words   |  3 Pagesdream of a freer, better, richer, and happier life for all citizens of every rank, has now turned into a desire for quick success and financial security, regardless of the means by which people achieve it. Due to the media and changing environment of society, people are often led to commit heinous acts of criminality, such as theft or murder, in their quest to fulfill the tainted â€Å"American Dream.† The Founding Fathers once preached that the American Dream entailed the right to â€Å"Life, Liberty, and theRead MoreThe American Dream: Its Not All About Money Essay1187 Words   |  5 Pagessure look happy. Historian John Tirman writes about the ideology of American exceptionalism and that â€Å"if the world is our oyster, there is no need for restrictive rules and regulations...† in his 2009 article. 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Unemployment, growing economy inequality, and medical care have skyrocketed. Despite the odds, the American

Seasonal Variation in the Western Himalayan Basin Free Essays

string(421) " an effort to ease out some of the jobs of Himalaya, but most important work chiefly on jobs related to biostratigraphy, lithology, construction and tectonics has been carried out by Valdiya \( 1970,1973 \) ; Bhattacharya and Niyogi \( 1971 \) ; Kumar \( 1971,1978a,1979 \) ; Kumar and Pande \( 1972 \) ; Sinha \( 1975,1977,1978 \) ; Virdi \( 1976 \) ; Fuchs and Sinha \( 1978 \) , Thakur \( 1980,1981 \) ; Thakur et al\." 2.1 THE STUDY AREA Beas River In this survey, Beas Basin located in western Himalaya has been selected. Two sites viz. We will write a custom essay sample on Seasonal Variation in the Western Himalayan Basin or any similar topic only for you Order Now Manali and Bhunter were being selected for appraisal of the part of different constituent i.e. snow/ice melt overflow, rainfall overflow and land H2O overflow to Beas River. Study was besides conducted for the Parvati River at Bhunter site. Beas River originate from the eastern inclines of Rohtang base on balls of Himalayas at an lift of 3900 m and flows in about north-south way up to Larji, where it takes a about right angle bend and flows towards west up to the Bhunter. The length of the river up to the Bhunter is 80 kilometer. The catchment of the Beas basin up to Bhunter is 3384 kilometer2out of which merely 780 kilometers2is under lasting snow. Largely the catchment country comprises of hasty inclines and the stones are chiefly au naturel. The basin height varies from 1600 m near Bhunter to more than 6000 m near Beo-Toibba. Parvati is one of the major feeder which join the Beas River at Bhunter. It rises from Mantalai glacier at an height of about 5200 m ASL. Mantalai glacier is located on the western incline of the great Himalayan ranges. The basin lies between 31050 ‘ to N and 7705 ‘ to E. It drains an country of about Km2. The Parvati River basin is a hilly and cragged piece of land with altitude runing from 1096 to 6250 metres ( Figure ) . The basin presents an interact mosaic of mountain scopes, hills and vales. The mountain inclines in the basin are covered with woods and hayfields. The vales are interspersed with legion watercourses like Malana nal, Tos Nal, Kasol Nal etc. fall in the Parvati River from left and right Bankss. Some of the of import scopes of the basin are Chandrakhari Dhar, Sharkandi Dhar, Rorung Dhar, Phagachi Dhar, Rajthathi Dhar, and Ori Dhar. Western Himalaya: Western Himalaya stretches for approximately between in the E and in the West embracing an country of about sq kilometer. The mean height ranges between 600 to 6900 metre above average sea degree ( Fig ) . The outstanding characteristics include the snow clothed extremums, â€Å" U † shaped vale, truncated goads with snow-off facies, aretes, horn, pyramidal and conelike extremums, serrated cresta of ridges, corries, glacial troughs both ancestor and consequent, knife-edged precipice, smooth stone and steep head-walls. Dhauladhar, Pir-Panjal, Great Himalaya and Zanskar are the chief mountain scopes of the country ( Fig. ) . The Dhauladhar scope bases in all stateliness over the Kangra vale while the Pir-Panjal, Great Himalaya and Zanskar ranges bases land over Chamba, Lahul and Spiti and Kinnaur. The low scopes of Siwalik autumn in the south-western portion. From south to north four good defined tectonic-cum-physiographic belts with distinguishable geological formations have been recognized in the Himachal Himalaya as the outer or bomber Himalaya, Lesser Himalaya, Great Himalaya and Tibetan or Tethys Himalaya. Outer Himalaya is situated in the southern most portion and it has an mean tallness of 600 m the average sea degree. This late Tertiary sedimentary belt fundamentally forms series of drops with steep inclines on the southern side. Lesser Himalaya, caught between the outer Himalaya in the South and Greater Himalaya in the North has an mean lift of 4000 m to 5000 m above average sea degree. The two major scopes viz. Dhauladhar and Pir-Panjal, tendency in NW-SE waies, ( about parallel to the regional tendency of the stone formation ) constitute the chief H2O divide of the part ( Figure- western Himalaya ) . The northern belt of the Great Himalaya, with its extremums surging highs of 5000 m to 6000 m ( amsl ) , is characterized by hasty scarps and perpendicular walled gorgeous vales with toppling and frothing rivers. The eastern extension of the Great Himalaya commences from Nanga Parbat in the West. The Pir-Panjal articulations this scope ( Great Himalaya ) near Deo-Tibba ( 5540 m ) . Chandra-Bhaga ( Lahaul and Spiti ) vale, with heavy snow bound countries, lies between these two scopes. The rugged topography of the country therefore houses maximal glaciers, which range in length from 3 to 35 kilometer. The Satluj river forms a narrow and deep gorge and cuts across the Great Himalayan scope. This scope acts as a great H2O divide between the Spiti and Beas drainage systems. The most critical base on ballss of this scope are located near Darang ( 5,548 m ) , Kangra ( 5,248 m ) , and Rohtang ( 4,043 ) and are on the Pir-Panjal Range. To the E of Great Himalaya is the Zanskar scope that separates the Tibetan basin ( term basin denoting here as a geomorphic entity ) from Himachal Himalaya. The Tibetan basin is connected with the satluj basin of Himachal through base on ballss of Sholarung and Gumarang situated on the Zanskar scope. The river Satluj cuts this scope through a gorge at Shipki ( 6,570 m ) . The Satluj basin is rugged in nature and snow edge and the vale crosses the Great Himalayn ranges near China boundary line and Kalpa ( Kinnaur ) . The general height scope from 4,500-6,500 m, of which the Kinner Kailash ( 6473 ) forms the highest extremum. The intricate moasic forms of hills, mountains and vales all over the province is the feature of the survey country. There is general addition in lift from West to east and south to north. 2.2 Geology of the Himachal Himalaya Geological Survey of India initiated about the geological surveies of Himachal Himalaya every bit early as 1860. Medlicott ( 1864 ) ; McMohan ( 1877, 1895 ) ; Oldham ( 1887, 1893 ) , Hayden ( 1904 ) ; Diener ( 1912 ) ; Pilgrim and West ( 1928 ) and Auden ( 1934 ) are the few innovator workers of this part. The important part to the geology of Himalaya in subsequent old ages have been added by Wadia ( 1931 ) ; Gansser ( 1964, 1977 ) ; Heim and Gansser ( 1975 ) ; Fuchs ( 1967,1975 ) and others. The recent work by Bhargava ( 1972a, 1975,1977b, 1979 ) ; Srikantia and Bhargava ( 1974,1976 ) , Gupta and Kumar ( 1975 ) , Srikantia ( 1981,1982 ) , Sorkhabi. , 1996, Fuchs. , 1981 is an effort to ease out some of the jobs of Himalaya, but most important work chiefly on jobs related to biostratigraphy, lithology, construction and tectonics has been carried out by Valdiya ( 1970,1973 ) ; Bhattacharya and Niyogi ( 1971 ) ; Kumar ( 1971,1978a,1979 ) ; Kumar and Pande ( 1972 ) ; Sinha ( 1975,1977,1 978 ) ; Virdi ( 1976 ) ; Fuchs and Sinha ( 1978 ) , Thakur ( 1980,1981 ) ; Thakur et al. You read "Seasonal Variation in the Western Himalayan Basin" in category "Essay examples" , ( 1991 ) ; Pande ( 1991 ) . The geological set up of the Himachal Pradesh is taken after Thakur et.al. , ( 1991 ) ( Fig ) . 2.3 CLIMATE AND SEASONAL VARIATION IN THE STUDY BASIN The clime is characterized by a short period of mild summer with a well terrible long winter. It has humid, sub-tropical clime in the southern low land countries, temperate in the Lesser Himalayan vales and cool ( sub-alpine ) in higher mountains. Snow-falls occur upto a tallness of 1,300 m during the winters whereas above 4,000 m the countries are under lasting snow screen. The survey country experiences a terrible winter season characterized by the happening of heavy snowfall ( Fig.Snowfall Variation figure of the basin ) at higher heights. India Meteorological Department ( IMD ) has categorised the whole twelvemonth into four season under Indian conditions. January to March is classs under winter season, April to June as summer season, July to September in monsoon season and October to December is Chactgarized as fall season ( post monsoon months ) . Seasonal fluctuation in footings of month may change  ± 15 yearss. 1 ) Summer Season AMJ ( April?June ) Climate In summer season, temperature starts to increase in Himalayan part similar to the other parts of India. Intensity of increasing the temperature is less as comparison to kick and peninsular India. April to June months are considered as summer months in Himalayan part. These 3 months are considered as theodolite period between winter and monsoon season. Weather in Himalayan part sometimes influenced by electrical storms associated with rain during the summer season. 2 ) Monsoon Season JAS ( July-September ) Over the India, monsoon rains begin towards the really terminal of may or the first hebdomad of June over the utmost southern parts of the peninsula and ranges by terminal of June or starting of July in the Himalayan part. It varies from less than 75 yearss over Rajasthan, to more than 120 yearss over the south-western parts of the state lending to about 75 % of the one-year rainfall ( IMD 2010 ) . The parts which receive the largest rainfall are along the west seashore of India and the provinces of Assam and west Bengal in northest India. South west monsoon usually starts over the Kerala seashore. The subsequent advancement of the monsoon may be convenientially traced in the signifier of two subdivisions, viz. , the Arabian Sea subdivision and the Bay of Bengal subdivision. The Arabian Sea subdivision bit by bit advances due norths to Mumbai by 10 June. In the interim, reaching of the Bay of Bengal monsoon over eastern portion is being observed. By mid June the Arabian Sea subdivisi on spreads over Saurashtra-Kutch and the cardinal parts of the state. Thereafter, the deflected current from the Bay of Bengal and Arabian Sea subdivision of the monsoon tend to unify into a individual current. The staying parts of west Uttar Pradesh, Haryana, Himachal Pradesh, eastern half of the Rajasthan see their first monsoon showers by the first of July. The monsoon is influenced by planetary and local phenomenon like El Nino, northern hemispheric temperatures, sea surface temperatures, snow cover etc. The monsoonal rainfall oscillates between active enchantments associated with widespread rains over most parts of the state and interruptions with small rainfall activity over the fields and heavy rains across the foothills of the Himalayas. Heavy rainfall in the cragged catchments under ‘break’ conditions consequences deluging over the fields. However, really uncomfortable conditions due to high humidness and temperatures is the characteristic associated with the Breaks. SW monsoon current becomes lame and by and large starts retreating from Rajasthan by 1stSeptember and from north-western parts of India by 15ThursdaySeptember. It withdraws from about all parts of the state by 15ThursdayOctober and is replaced by a northern continental air flow called North-East Monsoon. The withdrawing monsoon air currents cause occasional showers along the east seashore of Tamil Nadu, but rainfall decreases off from coastal parts. 3 ) Post monsoon OND ( October-December ) Post monsoon season is the driest period in the Himalaya. Rivers of cragged part is by and large sustained by base flow during this period. Southern provinces of India viz. Andhra Pradesh, Telungana, Kernataka, Kerala receive good sum of rainfall accounting for approximately 35 % of their one-year sum in these months. ( IMD study ) . Daily temperature starts falling all over the state. The average temperatures over western Himalaya diminution from approximately 320C to a scope of 15-180C in the month of November. Less humidness and clear sky over the most portion of the North and cardinal India after mid-October are features characteristics of this season ( IMD,2010 ) . 4 ) Winter Season JFM ( January to March ) January to March months are considered as winter season in India. This season starts in December holding clear skies, low temperature, big daytime fluctuations of temperature. In this season rain is by and large occur over the western Himalayas, the utmost north-eastern parts, Tamil Nadu and Kerala. Precipitation during this season is occurred in signifier of rainfall every bit good as in solid signifier as snow in high height parts. This is governed by the extratropical conditions system of mid-latitude part arising from Caspian sea and traveling eastward. This winter conditions system is known as western perturbations and attack India from the West through Iran, Afgansitan and Pakistan. Western perturbations and associated trough in westerlies are chief rain bearing system in northern and eastern parts of the state. Precipitation signifier in the Himalaya is based on the height. , In greater Himalaya, snowfall is the lone signifier, snow and rain in the in-between Himalayas and light to chair rain over the outer Himalayas. Average frequence of the precipitation is approximately 5 to 6 each months and lessenings as season progresss towards the terminal. How to cite Seasonal Variation in the Western Himalayan Basin, Essay examples

Audit and Investment Securities free essay sample

We do not believe that the auditors from Friehling Horowitz exercised due care and maintained professional skepticism throughout the audit. According to the AICPA website, â€Å"due professional care imposes a responsibility upon each professional within an independent auditors organization to observe the standards of field work and reporting† (AICPA). This is because the auditors should have been skeptical of Madoff’s bank account and Chase and should have looked into what that bank account was used for. The auditors should have also been skeptical about how Madoff was able to have a split-strike conversion strategy that he was able to yield â€Å"extraordinary results†. Due care was not exercised by the auditors because they did not perform independent verifications of the revenue, assets, liabilities of the client’s or for the purchase and custody of the securities of the company. The auditors also did not test internal controls which means that they expressed no professional skepticism or due care because they took management’s word for it that these controls were working fine or that they did not feel it necessary to perform audit work in general. We will write a custom essay sample on Audit and Investment Securities or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As an auditor it is appropriate to obtain sufficient audit evidence with respect to the existence and valuation assertions associated with investments in the form of observable market prices, details of values in the underlying investments or audited financial statements of the alternative investments. The type of evidence that we would like to review to determine whether BLMIS had purchased investment securities would include investment contracts and invoices. The type of evidence that we would like to review to determine whether BLMIS had sold investment securities would include invoices, and confirming transaction in the entity’s account and performing the appropriate reconciliations. The type of evidence that we would like to review to determine whether BLMIS had maintained proper custody of investment securities would include confirmations, security inventory report and examine securities on hand. â€Å"Ordinary negligence is the failure to exercise due professional care, whereas gross negligence is a reckless departure from due care. Gross negligence may be also considered to be constructive fraud. Fraud requires the element of intent to deceive† (Business Forum). The level of failure that was exhibited by Friehling ; Horowitz was all three. They exhibited ordinary negligence by simply not performing the tasks of the audit. They exhibited gross negligence by not performing tasks of the audit, not testing the internal controls and not even looking into the large bank account that all the cash flowed through. Those are major areas that must be addressed in an audit and were completely disregarded by Friehling ; Horowitz. These major areas do represent the possibility of a fraud being committed between the auditors and the company. There is a possibility that there might be small mitigating factors to help defend the actions of the auditing firm but they are really no excuses for why they could not perform their job. If they have taken this engagement on, then they should have performed the specified tasks. We do believe that the auditing firm should be held criminally responsible for a fraud committed by its client’s management team because partners and other management should have been reviewing the auditors’ work and would have noticed that lots of the pieces of the audit were missing. The firm is sending the message that they hire these auditors that do not do thorough work and do not follow up with the proper paper work regarding audit reports and financial statements. It is the firm’s responsibility to perform the audit and by following all standards and when those standards are violated it is the firm who will be held responsible. Friehling should be facing criminal charges because he was not performing a thorough audit and if he had been then he would have been able to see some of the red flags of Bernie Madoff’s scheme. This would have allowed Friehling to uncover the fraud and protect the innocent clients who were losing all their money. Works Cited AICPA. AU Section 230 Due Professional Care in the Performance of Work. November 1972. 4 December 2009 ;http://www. aicpa. org/download/members/div/auditstd/AU-00230. PDF;. Business Forum. Auditors beware: key factors can lead to lawsuits. Summer-Fall 1996. 4 December 2009 ;http://www. entrepreneur. com/tradejournals/article/19104307. html;.