Attachment Is The Strong Affectionate Tie - 1337 Words

Attachment is the strong affectionate tie we have for special people in our lives that leads us to experience pleasure and joy when we interact with them and to be comforted by their nearness in times of stress (Berk). Within the first couple of months after birth, the infant forms an attachment to the familiar people who respond to and frequent their needs. Also in these first few months, the infant must often be touched, coddled, and shown affection. Without these gestures they may later show signs of developmental and emotional problems. Freud suggests that the infant’s emotional tie to the mother is the foundation for all later relationships (Berk). The first attachment formed is usually between the infant and the mother. It usually dawns during feeding time, especially when the mother is breast feeding. Breastfeeding does not only provide valuable nutrition to the infant, that can’t be found in bottle feeding, but it also calms and provides analgesia to the infant s. This in turn reduces heart rate, metabolic rates and reduces the ability to perceive pain during suckling (Gribble). Breastfeeding initiates maternal skin-to-skin contact and intimate social interaction, which causes the release of the anti-stress hormone oxytocin. Oxytocin is said to be the source of maternal expression and behavior in some mammals. Attachment can be understood as being the enduring emotional closeness which binds families in order to prepare children for independence and parenthoodShow MoreRelatedBaby boom Critique1072 Words   |  5 Pagesdecision, work or motherhood. Attachment theory is clearly shown in this film between J.C, and Elizabeth the baby she inherited from her cousins who died in England. Attachment (John Bowlby, 1969), is the strong affectionate tie we have with special people in our lives that leads us to feel pleasure when we interact with them and to be comforted by their nearness in times of stress (Berk, pg. 149). Ethological theory of attachment, which recognizes the infant’s emotional tie to the caregiver as an evolvedRead MoreEssay on Deviance in the Film Sleepers1084 Words   |  5 Pagesfour bonds are Commitment, Attachment, Involvement and Belief. Commitment says that before a deviant act is committed a person always weighs their costs and rewards. By doing this they are calculating their possible losses. If their stake in conforming is high then there is a low chance of deviance. If a person has nothing to lose then the deviance is more likely. Attachment is the emotional tie to those who conform and are non-devi ant. If a person has affectionate and strong emotional ties, chancesRead MoreSecure Attachment Relationship Between Young Children And Their Families898 Words   |  4 PagesSecure Attachment Relationship The mother is usually the first and primary object of attachment for an infant, but in many cultures, babies become just as attached to their fathers, siblings, and grandparents. When infants are attached to their caregivers, they gain a secure base from which babies can explore their environment and a haven of safety to return to when they are afraid. Attachment begins with physical touching and cuddling between infant and parent. Some babies become secure or insecureRead MoreThe Parenting Styles Of The Children948 Words   |  4 PagesAccording to Bowley s theory a true affectionate bond between infant and parent developers over time that supports both cognitive and emotional capacities with a continuum of warm and sesative care () The attachment between children and their caregiver is a vital part of a child s development, unforchantly many children are without close ties that can lead to a multitude of developmental problems. Beck ( 2012) describes attachment as a â€Å"strong tie† with the people in our lives. (pg 196)Read MoreThe Emotional Link Of Attachment1661 Words   |  7 PagesIntroduction Attachment is one of the developmental milestones that begins during conception and remains throughout one’s life. It is defined as the â€Å"strong affectionate tie we have for special people in our lives that lead us to experience pleasure and joy when we interact with them and to be comforted by their nearness in times of stress† (Berk, 2011, p. 264). When an individual meets the child’s needs, an attachment begins to form. The primary caregiver, preferably the mother, is considered toRead MoreThe Development of Attachment Essay1435 Words   |  6 PagesThe Development of Attachment 1. Outline the development of attachment According to Shaffer, the development of attachment can be divided into four main phases. Other researchers have then added two additional stages to this original theory.  · Pre Attachment Phase – from birth to 3 months. From 6 weeks the baby develops an attraction to other humans, especially adults in preference to other objects. This can be illustrated through social behavioursRead MoreSocial Learning And Environmental Determinants Of Psychopathy1585 Words   |  7 Pagespsychopathy. Psychopathy, unlike Antisocial Personality Disorder, includes both conduct and personality components. There are several different determinants that can impact psychopathy, including childhood abuse or trauma, parental bonding and attachment styles, and community or peer influences. These environmental determinants interact with biological determinants in a process known as biological embedding. All of these factors play a role in epigenetics, which is the altering of a gene’s functionRead MoreHow Care And Attachment Influences The Development Of Emotion Essay1599 Words   |  7 Pages Question1 Discuss how care and attachment influences the development of emotion in children and how this in turn influences their behavioural motivation. Introduction: This essay aims at answering an important question in context to the role of care and attachment in development of emotions and behavioural motivation in children. The emphasis explicitly falls upon various factors like type of attachments given to children at early age and the quality of social interactionsRead MoreEffects Of Deprivation And Privation Of A Maternal Attachment On Orphans1568 Words   |  7 Pagesessay will look at research into the effects of deprivation and privation of a maternal attachment on orphans in both Romania and around the world. Attachment is the emotional tie to a parent that an infant experiences, giving the child security. It develops gradually to the primary care giver and is important for survival (Boyd Bee, 2009). In some cases children may experience a disruption of this attachment which is known as deprivation (Key Book Ref). Bowlby’s (1965) maternal deprivation hypothesisRead MoreAdvantages And Disadvantages Of Love And Sexuality1652 Words   |  7 PagesChanging with it are concepts that seem to have been around for ages, such as love and relationships. The inner mechanisms of our minds continue to grow as continue to we develop fields such as psychology and sociology. Relatively new fields such as these tie together society and science in a way that helps us understand ourselves and the communities in which we live. An important aspect of either field being love and the way humans interact amongst each other. As described by Leslie Bell in her work â€Å"Hard

Different Types of Metaphors

Metaphors arent merely the candy sprinkles on the doughnut of language, not just embellishments to the music of poetry and prose. Metaphors are ways of thinking—and also ways of shaping the thoughts of others. All people, every day, speak and write, and think in metaphors. In fact, its hard to imagine how people would get by without them. And because figurative comparisons lie at the heart of language and thought, they have been picked apart by scholars in a variety of disciplines. Types of Metaphors There are countless ways of looking at metaphors, thinking about them, and using them. There are countless ways of looking at metaphors, thinking about them, and using them. But in deference to the metaphorical blackbirds of Wallace Stevens (The blackbird whirled in the autumn winds./It was a small part of the pantomime), here are a few of them. Absolute: A metaphor in which one of the terms (the tenor) cant be readily distinguished from the other (the vehicle).Complex: A metaphor in which the literal meaning is expressed through more than one figurative term (a combination of primary metaphors).Conceptual: A metaphor in which one idea (or conceptual domain) is understood in terms of another.Conventional: A familiar comparison that doesnt call attention to itself as a figure of speech.Creative: An original comparison that calls attention to itself as a figure of speech.Dead: A figure of speech that has lost its force and imaginative effectiveness through frequent use.Extended: A comparison between two unlike things that continues throughout a series of sentences in a paragraph or lines in a poem.Mixed: A succession of incongruous or ludicrous comparisons.Primary: A basic intuitively understood metaphor such as knowing is seeing or time is motion that may be combined with other primary metaphors to produce complex metaphors.R oot: An image, narrative, or fact that shapes an individuals perception of the world and interpretation of reality.Submerged: A type of metaphor in which one of the terms (either the vehicle or tenor) is implied rather than stated explicitly.Therapeutic: A metaphor used by a therapist to assist a client in the process of personal transformation.Visual: The representation of a person, place, thing, or idea by way of a visual image that suggests a particular association or point of similarity. Regardless of the types of metaphors you favor, keep in mind Aristotles observation 2,500 years ago in Rhetoric: Those words are most pleasant which give us new knowledge. Strange words have no meaning for us; common terms we know already. It is metaphor which gives us most of this pleasure.

Inclusive Learning Free Essays

string(83) " There are three stages to the initial assessment process within the organisation\." Contents Contents1 Introduction2 Findings3 What is Inclusive Learning? 3 Learning Environment4 Access for all4 Inclusive Learning in Initial Assessment6 Inclusive learning in the classroom6 Assessment9 Conclusion10 Bibliography12 ? A critical evaluation of the principles and practice of Inclusive Learning within XXXXXX XXXXXX. Introduction XXXXXX XXXXXX is a registered charity offering work based learning programmes to young adults. Within my role as Advanced Teaching Practitioner, I am responsible for curriculum design, monitoring teaching, staff training and mentoring, quality assurance and learner achievement in addition to my role as a Basic Skills Tutor. We will write a custom essay sample on Inclusive Learning or any similar topic only for you Order Now Before analysing current practices, I have gained the consent from those directly involved. In order to assess current inclusive learning principles and practices of the organisation, I need to increase my understanding of inclusive learning for my own Continued Professional Development (CPD). I need to reflect of my own practices and the practices of others and evaluate the service provided. Findings What is Inclusive Learning? Inclusive learning can be defined as ‘the greatest degree of match or fit between the individual learners’ requirements and the provision that is made for them’ (FEFC, 1996, p2). Inclusive teaching means recognising, accommodating and meeting the learning needs of all students and being aware of their individual needs. It is about identifying the reasonable adjustment that can be made without it having a negative impact of the teaching and learning of others. Open University Press (2006) defines inclusive learning as ‘acknowledging your students have a range of individual needs and are members of diverse communities. Inclusive teaching avoids pigeonholing students into specific groups with predictable and fixed approaches to learning’. It is important to consider the need to be proactive as opposed to being reactive. To practice inclusive learning, actions need to be taken prior to students commencing the process. The Tomlinson report 1996 states: ‘Re-designing learning, assessment and organisations to fit objectives and learning styles may mean introducing new content to courses, adapting access or both. This approach is quite different from offering courses and then giving students with difficulties some additional human or physical aids to participate. ’ Under the Special Education Needs and Disability Act (SENDA) 2001, all educational establishments must not treat students less favourably than others and make reasonable adjustments to ensure that their learners are not substantially disadvantaged. Learning Environment An accessible and safe learning environment is vital for inclusive learning to take place. The premises that XXXXXX XXXXXX occupy are located on the second and third floor of a listed building. There are no lifts and there is a staircase leading up to the main reception. Under the Disability Discrimination Act, there is a requirement to make reasonable adjustment to be able to ensure those students with a mobility disability are not excluded. XXXXXXhave made contingency plans whereby they use the premises within a local college as and when required. SENDA 2001 states that students should be able to access all services provided for other students. In this case, the local college offers all the facilities and services we offer our students. Taking this into consideration, reasonable adjustments have been made. Access for all In order to give strategic direction to inclusive learning, Smith and Armstrong (2005, p1) state ‘providers need to adopt a co-ordinated approach to inclusive learning, working with different groups, genders and levels of learners’. These is achieved ongoing within XXXXXX XXXXX. There is no discrimination on the grounds of gender or sexual orientation within XXXXXX XXXXXX and therefore XXXXXXcomply with all aspects of the Sex Discrimination Act 1975. Our learners come from mixed race, religion and in order to ensure that we accommodate these learners, all staff receive multifaith calendars to ensure that they can manage their learning over religious or cultural holidays. As we are funded for a 14-19 age provision, we cannot offer learning to anyone outside this age range. This is a limitation by DCELLS. Should anyone outside this age range require the same type of education and training, there are other training providers where they can be signposted. McGivney (2003) guidelines suggest that people with disabilities, ex-offenders, low paid unqualified workers, male manual workers, unemployed groups, rural residents, women with young children, homeless and those from ethnic minority groups may have problems in participating in organised learning activities. (DCSF, 2008) states ‘9% of young people aged 16-19 are Not in Education, Employment or Training (NEET). As part of the ‘Every Child Matters Agenda’ their aim is to break down the barriers to achievement and provide opportunities for those disengaged from learning. This agenda intends to ensure that programmes have been set up to identify children and young adults at risk and promote early intervention. According to the 14-19 Education and Skills White Paper ‘those with learning difficulties are twice as likely to become NEET’. XXXXXX XXXXXX have recently established street based youth work teams; across communities in south Wales, working with partner organisations to engage some of the hardest to reach young people; nd to progress them onto positive development opportunities in their own communities. The current teams are a pilot and are hoping to expand the project into other geographic and sector communities. XXXXXX XXXXXX are also establishing links to deliver full and part time extended curriculum services in schools for 14-18 year olds across Wales, prov iding support for young people in the youth justice system; establishing a youth drop in facilities at many centres and expanding the street based youth work. XXXXXXare also in community cohesion work particularly in areas with a large European migrant youth communities and those with a migrant non-welsh speaking community within Welsh speaking indigenous communities. XXXXXXis piloting development of youth volunteering in under-represented groups. Taking all this into consideration, it shows the effort that is being made in order to provide inclusive learning to those students who are at risk of becoming NEET. Inclusive Learning in Initial Assessment According to Green and Bartram 1998, p7) ‘Early and effective assessment of students’ requirements is critical to the concept of inclusive learning. There are three stages to the initial assessment process within the organisation. Prior to a learner joining they go through an initial assessment process. This begins with an informal interview following an endorsement from Careers Wales. In this interview, it allows the organisation time to carry out an informal assessment and identify individual learning needs. On entry, basic skills initial assessments and a VARK learning styles questionnaire are completed. From this process, an Individual Learning Plan (ILP) is written that is specific to the needs of the learner which will identify individual goals. Green and Bartram (1998. p10) outline that in order to achieve best practice; there should be ‘a common and shared understanding of the purpose of initial assessment’. Through discussion with staff and observations of the initial assessment process, it is evident that this there is a thorough initial assessment process which allows many opportunities to identify any individual needs and preferences. Following this process, if a learner is identified as having a literacy or numeracy need, diagnostic assessment is carried out. Learners have the opportunity to do these either by paper based methods or using Information Technology (IT). The results of this assessment then produce an Individual Learning Plan that is specific to the learners literacy and/or numeracy needs and takes into consideration any special arrangements that may be required. Inclusive learning in the classroom If there has been an individual need identified through initial assessment, it is at this point XXXXXX XXXXXX are reactive as appose to being proactive. For those with physical disabilities, arrangements are made to support them. As previously discussed there is a lack of facilities within the centres to support learners with a disability affecting mobility and this is taken into consideration when careers signpost learners. Apart from this, Rooms are bright, well ventilated and are small enough to be able to accommodate those with minor hearing or visual impairments. When considering students who are deaf and hard of hearing, XXXXXXdo not have a strategy in place for dealing with those who require specialist support including lip speakers, sign language interpreters and speech to text reporters. Although many learners who require this support often plan their own support requirements. To ensure inclusion in the classroom, it should be considered when planning lessons. Once the aims and objectives have been decided, it is then important to consider the needs and previous experiences of the learners’. At this stage, you can consider if there are any adjustments that can be made to ensure that the lesson is inclusive Open University Press (2006). This could be large print handouts, varied teaching strategies, practical tasks as appose to written, aural or visual methods and where possible, taking into account multi sensory learning. When carrying out questioning in the classroom, there was very good use of reinforcement techniques to consolidate learning. Although tutors encouraged all members of the group to participate, this was done in such a way that no learners felt uncomfortable. When this was necessary (e. g. a speaking and listening task) it was managed in a positive way to recognise individual needs. If learners need support with basic skills, subject specific tutors (NVQ, Key Skills) liaise with the Basic Skills Tutor to organise extra support in addition to their literacy and/or numeracy classes. If the learner has a learning difficulty that affects concentration, extra comfort breaks can be given and short activities should also be planned that vary in teaching strategy to keep learners engaged. At present, DCELLS are working towards converged basic and key skills. This initiative should have encourage a more standard approach as qualifications will be delivered in a different training and staff will be required to update their CPD. Practices vary depending on the experience of individual tutors within XXXXXX XXXXXX. When observing a key skills session, a tutor suggested to her group that it would be advantage to take notes whilst completing practical activities. On her lesson plan, she had shown inclusive practices by suggesting a Basic Skills Tutor could offer support with both reading and note taking if required. In terms of the use of classroom assistants or support workers, this is the only instance that in class support is offered due to staffing levels within the organisation. The majority of tutors promote equal opportunities practices by having notes available at the end of the lesson for all learners. Others show inclusive learning techniques by issuing gapped handouts at the beginning of the lesson to support those with individual needs. This later method allows those learners who have lack of confidence in groups, those with hearing difficulties or partial sight a greater chance of achieving the objectives set from the lesson. Experienced staff uses assistive technology in the classroom such as coloured acetate, worksheets on coloured paper or magnifying equipment to support learners when reading books, but once again staff training is needed to ensure consistency throughout the organisation. Smith and Armstrong (2005) suggest providers should make sure that CPD and staff training supports structures and systems implemented to deliver the inclusive learning agenda. Through discussion with staff, it is evident that staff members have little knowledge of how to support learners with Dyslexia, Attention Deficit Disorder (ADD), Attention Deficit Hyperactive Disorder (ADHD) and other learning and behavioural needs. Therefore staff CPD needs to be updated and staff training offered. Having observed a selection of basic skills sessions, I have seen differentiation being managed very well within the classroom. There are isolated cases where worksheets have been the main teaching strategy due to the diverse nature of the group but the main reason for this is the need for staff development and training. Within sessions, individuals show good inclusive learning techniques when giving feedback. They are constructive and give praise for what has been done well and avoid being negative to learners. For those who have physical disabilities, there is IT equipment available such as specialist mouse and the ability to increase the font size on the majority of programmes used. If there is a need for out of class support, this is also available from the training assessors responsible for the individual learners. Individual training assessors are encouraged to spend time with all learners to build a rapport and encourage them to discuss any individual learning needs. These persons are trained to signpost for guidance and counselling if required. Assessment Once learning has taken place, there are various methods of assessment that are used. Within basic skills, learners are given a choice of completing assignments which are paper based or tests that can be taken using IT. For those who have to submit a portfolio, they are given the option of using IT to produce their work. There are also dictaphones available to record case studies, professional discussions or oral questioning as appose to written questions. These strategies in place show differentiation for individual needs are being considered. As well as the usual methods of assessment, learners also get a review which is carried out every four weeks. In this review, their progress is monitored and feedback is given on their performance. The Tomlinson Report (1996) shows us that monitoring progress and providing effective feedback contributes to effective inclusive teaching. Within their basic skills support sessions, further feedback is also given as part of their literacy/numeracy ILP. All learners at the end of their visits are given a Training And Support Log (TASL) which gives them feedback on any work produced. Conclusion Following this investigation, I have reached the conclusion that the organisation is reactive as appose to proactive with regard to inclusive learning. As a training provider, XXXXXX XXXXXX are genuinely non-selective about the learners who complete a programme. Many of the learners face a number of obstacles to engaging in learning including low educational attainment, a lack of basic and/or personal skills, caring obligations, homelessness, lack of self belief, confidence and self worth. Despite this, over 70% of the young people that are supported leave with a positive outcome. The 14-19 Education and Skills White Paper state that 12. 5% of the NEET group have learning difficulties and/or disabilities. If XXXXXXtraining wishes to continue aiming to offer inclusive learning and reduce this NEET cohort, there is a need to train staff by offering CPD in inclusive learning and ways of developing an inclusive learning strategy within the learner process. There are different teaching approaches within the organisation. (Tilstone et al. ,1998, p. 6) states ‘a key issue in promoting inclusive practice must be a reappraisal of the training provided to teachers and other professionals’ From my observations, I feel that this is an accurate assumption to make. I have been able to observe many sessions over a period of time and have seen that tutors need training on how to incorporate inclusive learning strategies within their lesson plan. Smith and Armstrong (2005) also discuss how providers should establish a strategy for sharing best practice within an organisation. XXXXXXhave meetings for every subject route on a quarterly basis. Although this is an excellent way of sharing best practice, inclusive learning should be listed as an agenda item to ensure that it gets the attention it requires. Although everything is done during the learner process to ensure that equal opportunities and diversity are managed, XXXXXXhave a bullying and harassment procedure in place and also a grievance procedure that prospective, current and past learners can instigate if they wish. From carrying out research into inclusive learning within XXXXXX XXXXXX, it has been shown that on the whole, a lot of work goes in to meeting the individual needs of the learner and offering a positive learner experience. Having now completed this research, it has made me aware of the financial restraints of the organisation. I feel that I will carry out my role as ATP differently when training staff and mentoring. When working towards curriculum design, I will also ask myself the question â€Å" How can I make it more inclusive? † and from this, I feel that this has played a big part in my CPD. Bibliography †¢ACCESS UNIT. (2006, December 18). Access Unit – Making Information Accessible to Disabled Students. Retrieved December 8, 2008, from University of Bristol: http://www. ristol. ac. uk/accessunit/disabilityinfo/accessible33. html †¢ADAMS, M. , BROWN, S. (2006). Towards Inclusive Learning in Higher Education. London: Routledge . †¢BLOOMER, M. , HODKINSON, P. (1997). Moving into FE: The voice of the learner. London: Further Education Development Agency (FEDA). †¢CLOUGH, P. (1998). Managing Inclusive Education. From Policy to Experience. London: Sage. †¢CSIE. (2008, April 30). About Inclusion. Retrieved December 15, 2008, from Centre For Studies On Inclusive Education: http://inclusion. uwe. ac. uk/csie/csiefaqs. htm †¢DCSF . 2008, July 02). Education, Training, Employment. Retrieved December 10, 2008, from Department for Children, Schools and Families. http://www. dcsf. gov. uk/14-19/index. cfm? go=homesid=26 †¢Every Child Matters: (2008, July 02) Change for children: Retrieved December 15, 2008, from Every Child Matters http://www. everychildmatters. gov. uk/ete/ †¢FEFC. (1996). Inclusive FE: Report of the Further Education Funding Council Learning Difficulties and/or Disabilities Committee CSIE Summary. Bristol: Centre for Studies on Inclusive Education (CSIE). †¢GREEN, M. . (1998). Initial Assessment To Identify Learning Needs. London: Further Education Development Agency (FEDA). †¢LEARNING AND SKILLS DEVELOPMENT AGENCY. (2002). Access For All. London: DFES. †¢MCGIVNEY, V. (2003). Working With Excluded G roups. Leicester: National Institute of Adult Continuing Education. †¢OPEN UNIVERSITY PRESS . (2006, December 30). Inclusive Teaching. Retrieved December 12, 2008, from Open University Press: http://www. open. ac. uk/inclusiveteaching †¢SMITH, V. , ARMSTRONG, A. (2005). Beyond Prejudice; Inclusive Learning in Practice. London: Learning and Skills Development Agency. †¢TILSTONE, C. , FLORIAN, L. , ROSE, R. (1998). Promoting Inclusive Practice. London: Routledge Falmer. †¢WELSH ASSEMBLY GOVERNMENT. (2008, September 29). Delivering Skills that Work for Wales: A new approach to adult community learning. Consultation Document 057/2008 . Caerphilly: Department for Children, Education, Lifelong Learning and Skills. †¢What is SENDA 2001? (2007, January 22). Retrieved December 13, 2008, from Hobo: http://www. hobo-web. co. uk/tips/12. htm How to cite Inclusive Learning, Papers

Mercedes Benz for KPMG Global Services- myassignmenthelp.com

Question: Discuss about theMercedes Benz for KPMG Global Services. Answer: Introduction Mercedes Benz is one the largest automobile manufacturer in the world and is one of the largest divisions of the company Daimler AG. The annual revenue of the company runs into billions and the books of the company are audited by the KPMG Global services, which is one of the largest audit firms in the world. The company provides audit and consultancy services to its clients and is based all over the world. The main purpose of audit is to state whether the books of the company are prepared considering all the necessary standards and the financial statements of the company are showing a fair view of the same. It checks the overall aspects of the financial statements and looks for any errors that might be present in the books of accounts(Belton, 2017). These financial statements are very important for the users and they depend on the same to take major decisions regarding the company and its various dimensions. In this case the auditors have issued an independent audit report that is is sued in the annual report of the company. The company is a part of the company Daimler and the audit of the Mercedes Benz department is shown in the annual reports of the company Daimler(Mayntz, 2017). The audit report covers various aspects of the financial statements of the company that are prepared on a consolidated basis. The audit report states that the auditor has audited the consolidated annual reports of the Daimler AG, Stuttgart, and its subsidiaries, and that includes Mercedes Benz. The board of management of the company is responsible for preparation of the annual reports of the company and the auditor issues and their opinion on the same. In this case the auditor has given a clear report which states that the books of the company are free from all kind of errors and there are no reservations in the same(Tysiac, 2017). In case the auditors are not able to get the required details to form an opinion or are unable to get help from the management of the company during the process of audit, they can issue unqualified or adverse reports. The auditor checks the various departments of the company, the various internal controls that the management has employed in the company and comment on the validity of the same(Tysiac, 2017). In case of the given company, the auditors are having years of experience and have closely scrutinized each and every department of the company and have given an opinion that states that the books of the company are prepared as per the German generally accepted standards. They have conducted their audit under the section 317 (2) HGB. There is also a section in the audit report that consists of the auditors responsibility and the auditors opinion is also highlighted clearly. Pursuant to Section 322 (3) sentence 1 HGB, they have stated that the audit report does not consist of any reservation. On comparing the audit opinion given in the last two three years it can be said that the auditors have been highly consistent in their performance. They have been very good in their work and have conducted the audit properly considering all the necessary details that they need to check to form an opinion on the consolidated statements(Gartland, 2017). The management of the company have been very helpful to the auditors and have given their utmost support, they have not highlighted that they have faced any kind of issues because of the auditor. They have given clear audit reports through the years and have highlighted the necessary parts that were needed. An extract from the same is attached. References Belton, P., 2017. Competitive Strategy: Creating and Sustaining Superior Performance. London: Macat International ltd. Gartland, D., 2017. The importance of audit planning. Journal Of Accountancy. Mayntz, R., 2017. Networked Governance. s.l.:Springer. Tysiac, K., 2017. Rulemaking gives auditors a chance to provide more insight. Journal of Accountancy. Tysiac, K., 2017. Tactics for driving quality in a single audit. Journal Of Accountancy.