Ecotourism Local Singapore - Free Essay Example

Sample details Pages: 14 Words: 4089 Downloads: 8 Date added: 2017/06/26 Category Statistics Essay Did you like this example? A Case study of: Pulau Ubin Island, Singapore Introduction Background Many developing countries frequently use ecotourism as an excellent tool for promoting sustainable development. In many instance, ecotourism is suitable way to protect natural environment and create socio and economic benefit for the local community. What David Weaver says that interest in ecotourism is rationalized among tourism planners and marketers by number of potential assumption regarding sectors environmental, economic and socio cultural benefits (Weaver 1999). There are some ecotourism projects that support to the local community. On the other hand, many ecotourism projects have failed to address some fundamental issues and dont generate the very benefits that are expected to provide by ecotourism. Economic gain of ecotourism may turn into social and environmental damages when inadequately planned and implemented it. Anyhow, ecotourism has continued to gain popularity over the two decades and has developed into worldwide phenomena that show no signs of slowing down. The fact is that ecotourism is one of the rapid growing sectors in the tourism industry (Sharpley 2003). The demand for ecotourism is increasing at an annual rate of 10 to 30 percent (TIES 2000). In this circumstance, it is important to recognize possible physical environment, socio-cultural and economic impacts and its effectiveness as a strategy for sustainable development. Don’t waste time! Our writers will create an original "Ecotourism Local Singapore" essay for you Create order Problem statement There are lot of negative impact on the environment and local community due to unsustainable planning and management of ecotourism (Honey 1999). In rural areas, managing and controlling the development of ecotourism may be somewhat complex because of lack of experiences on the subject of the carrying capacity of the host destination. Therefore, it is necessary to have an assessment of potential physical environmental, socio-cultural, and economic impact of ecotourism for the planning of sustainable ecotourism development in an area. Further Analyzing the potential of ecotourism as a strategy for sustainable development of a particular area is important to carry on development activities in future. In that way, Pulau Ubin doesnt experience rapid urbanization like other parts of Singapore. Still it has its own nature and unspoiled environment. But, Singapore government implements several ecotourism development projects on this small island right now. Those projects are so much problema tic and controversial. There are strong voices regarding environmental protection of the Island. Thus, indentifying potential impacts of ecotourism and its compatibility for sustainable development must be studied in Pulau Ubin Island Singapore. Justification of the study According to available literature, ecotourism is growing rapidly in Singapore (Herbig). At the same time, one of the problems regarding ecotourism is that it is developed without satisfying knowledge of the impacts on local environments. It is a rather new type of tourism and yet there are few clear papers written in this field particularly about Pulau Ubin. Therefore, it is better studying about potential physical environmental, economic and socio-cultural impact of ecotourism and its compatibility for sustainable development in Pulau Ubin Island Singapore. Therefore this research attempts to fulfill these objectives as much as possible. Objectives of the research and research question Objectives of this research are To assess possible physical environmental, economic and socio-cultural impacts of ecotourism To investigate the potential of ecotourism as a strategy for local sustainable development. The following research question will be used to address the purposes of the research What kind of impacts are on the physical environment, economic and socio-cultural due to development of ecotourism? What sort of factors should be taken into account before introducing ecotourism in the Pulau Ubin Island? How ecotourism can be utilized as a tool for local sustainable development Study Area Pulau ubin is the second the largest, first one is Pulau Tekong, offshore island of Singapore. It is located in the strait of johor just opposite to Changi. Pulau Ubin has been described as being boomerang shaped. Pulau Ubin is about 8 Km length and 1.3 to 1.7 Km breadth with the area of 10.3 Km2. It is almost flat land. The highest point is Puaka hill. It is around 74m height from sea level. Pulau Sekudu or Frog Island (opposite Chek Jawa), and Pulau Ketam (opposite Ubin Lagoon Resort) are the two major offshore islets which are very near to the Pulau Ubin. There are several rivers which are meandering through Pulau Ubin in which Sungei Besar and Sungei Mamam are the main rivers. Pulau Ubin is made up mostly of granite. This controls the much of the activities of the island. Especially the name Pulau Ubin arises from this crucial geological structure. Pulau Ubin doesnt experience rapid urbanization and industrialization like main land of Singapore. Still it has its own traditional w ay of living. Most of the people inhabit with the scattered settlement model. Major portion of the population around two third is Chinese and rest is Indians and malays. Major activities of income are subsistence farming, commercial fishing and net-cage fisheries, prawn farming, coconut plantations and so on. This small island is very popular for leisure and recreation activities among local and international tourist. (https://www.wildsingapore.com/ubin/places/geography.htm). Figure 01 Map of the Study Area Methodology Research design Research design helps researcher to decide research approach. That is to say, either qualitative or quantitative or the combination of both. Further, research design put a basic for analyzing the collected data. This will lead the researcher to think of time availability, practical problems and so on (Kitchin and Tate 2000). There are no specific rules and regulations as to how to develop research design. When Kitchin and Tate (2000) point out regarding research design, it is very difficult to give a guideline as to how to design a research. Most of the time, research design is the outcome of the knowledge and imagination of the researcher (Kitchin and Tate 2000). This means, research design comes from researchers own view and judgment. Selection of the research methods will vary according to the nature of the research. Besides, a research method depends on the research problem, research question and experiences of researcher. Accordingly, I adopt qualitative methods in this research to perform well. A literature review will be done to get more information regarding this study. In fact, Secondary data will be used as a supportive data to the primary data. In this research, qualitative methods will be used as key method to get information since this is going to deal with environmental, Economic and socio cultural impact of the ecotourism. Most part of the research may deal with community based activities. Justification of the methodology The qualitative method that I choose in my research is based on the nature of the study. This research partially deals with social aspect. Therefore, qualitative method is considered more suitable to assess possible physical environmental, economic and socio-cultural impacts of ecotourism. Crang (2002) points out that Qualitative approaches have enabled the study of, and emphasized the importance of, seeing economic activity as a set of lived practices, assumptions and codes of behavior. Further, Qualitative method is used to understand the lived experience and to reflect on it and sharing the meaning of everyday social world and realities (Limb and Dwyer 2001). In addition, qualitative method is used to collect about the activities, behavior and problems that the people face in their daily context. Further, qualitative methodology is considered as good to study about the diverse view of the stakeholders in the ecotourism since it involves with many different stakeholders interest. W hen we are more stick on the multiple meaning, representation then qualitative methodology is useful one (Limb and Dwyer 2001). Further, qualitative methods will help me to make sure the date that I am going to obtain from different interview in the field. In fact, qualitative methods have its unique features as I mentioned above. But there are certain limitations in the qualitative methods. For instance, sometimes it may be bias. That is to say, there is possibility to have researchers influence in the finding of the research. When many researchers use qualitative methods in their research, theme may be same, but interpretation of the same theme will be in different point of view according to researchers background. When Kvale (1996) points out regarding researchers bias, he says that, there is lack of objectivity in the qualitative research. Objectivity means here is freedom from being bias. There is another critique about qualitative methods that, information for the research use to collect from very small amount of respondents. Therefore it will not represent whole population or the society. Data Types, Sources and Collection This research will be contained both primary and secondary data. Most of the researches and other articles which are related to the study will be reviewed as secondary data. For instance, previous research about the Pulau Ubin Island. Basically, both primary and secondary data will be used to prove the objective of the research. Secondary data will be functioned as more supportive data to the primary data. Methodology of research Methodologically, this study will be carried out in three phases. Phase I concerns the literature reviews. This will be accomplished through searching literature on tourism and ecotourism to discover the possible impacts of ecotourism on visited destinations. The literature review covers books, articles, and website data which will be systematically assessed to identify the three major areas of economic, socio-cultural, and physical environmental impacts on eco-tourist destinations and ecotourism as a strategy for local sustainable development. Primary factors of above mentioned areas will be identified that influence of ecotourism developments and their impacts on the local levels. Phase II applies the factors elaborated upon in Phase I to assess the Pulau Ubin Island. This will be done by using the data that I am going to collect in Pulau Ubin Island during the summer of 2008. The data collection will include observations, interviews with elected officials and some governmental and private business entities, tourists (if possible both international and national tourist) and some secondary data sources. Phase III these data will be assessed according to the identified factors for two purposes: first, to assess possible physical environment, Economic and Socio-cultural impacts of ecotourism in Pulau Ubin Island; second, to look into the potential of ecotourism as a strategy for local sustainable development. Sample selection Respondents will be selected by using snowball sampling methods to address the research question and objective of the study. Snowball sampling methods will help the researcher understanding of the problem and research question. For example, key informants will be selected based on their professional status to get more and more relevant information. Tourists will be selected randomly including local tourist. This will diminish some kind of inconveniences to the researcher. Primary data will be collected through around 30 semi-structured interviews that will conduct with 30 people from June 15th to August 15th 2008. These interviews include: 14 villagers, 3 owners of restaurant, 2 employees of the restaurant, 4 employees from companies that are working in the study area, a person from central environmental authority of Singapore, a person from Ministry of Environment of Singapore and 5 tourists (both international and local). Therefore a total of 30 interviews will be conducted and analyzed as part of this research. Semi-structured Key informant and individual interviews In this research, primary and data will be gathered by using semi structure interview and direct observation. Semi structured interviews will be used to collect data from both individual and key informants. Semi structured interviews acts as an effective tool for collecting basic information stakeholders regarding ecotourism. Qualitative methods are methodologically appealing because they allow a wide range of experiences to be documented, voices to be heard, representations to be made and interpretations to be extracted. Open ended qualitative interviews are, after all, the obvious way of allowing people to speak for themselves about their own view and experiences of the world (Limb and Dwyer 2001). When we have interviews it generates lots of information very quickly. So it helps researchers to handle lot of topics of the research at a time. Sometimes, qualitative interview helps us to clarify the problems raised by the interviewer. Always interviews are really good for studying pe oples understanding of meaning, describing their experiences, clarifying their own perspective on their day to day live (Kvale 1996). There are certain critiques on the in-depth and semi structured interviews. That is to say, in-depth and semi structured interviews are very much dependent on the skill of the interviewer. This means, amount of the expected data is based on the expression of the interviewer and how interviewer interacts with informant. In many instance, interview may divert into another direction due to the skill of argument or interest of the informant and sometime there is chance to mislead the interviewer by the key informant (Mikkelsen 2005). This is also one of the disadvantages of having interviews. In the in-depth interviews, it is very difficult to keep important question from omitting that can address our research objectives. Always researcher has to be very careful on the topic and related question when he conducts interviews. Good interviews require expertise in both subject matter and interaction (Kvale 1996). In addition, flexibility of researcher in sequences and words of the interview may affect the result of the informant namely there may be different answers from the different perspective (Mikkelsen 2005). All interviews in this research will be carried out with take into account all of these strength and weakness of the interview. Interview guides are formulated to conduct these interviews (see appendix 01). Participant Observation Other than interviews, participant observation will also be engaged. Participant observation activities contain living with a family in the community, working with them and spending time to understand their activities, behaviors and so on (Laurier 2003). In that way there are possibilities to attain in tourism activities, and meetings of local residents in Puau Ubin Singapore. Participant observation will be used to harmonize and support the interview process in three ways; first, it yields insights that assist in the formulation of questions for interviews. Second, it makes easy relationships with local residents. Finally, participant observation offers the opportunity to confirm or question the information gained through interviews. When Smith (2001) points out there are lots of thing that can only be obtained through participant observation. Participant observation and interviews are not separate activities, but mutually informative methods. When Kitchin and Tate (2000) point out that direct observation is an inductive method to obtain fruitful information. It is important to note, however, that in this research the interviews are the primary source of data, while participant observation plays a supporting role. Data analysis Data of this research will be analyzed according to the theoretical frame work and objective and research questions of this research. The collected data in this study will also be analyzed according to the theoretical framework of the research. The collected date from interviews will be transcribed and coded into theme in relation to the concept, theory and interviewees response and researchers observations. In addition, secondary data will be analyzed by using text analysis. Use of the secondary date will help us to get more understanding of ground situation of the field. Validity and reliability In qualitative research, validity and reliability are two most important factors that should be taken into account when designing, analyzing and evaluating quality of the research. Conclusion of the qualitative research should be very strong and natural to accept it without further doubt or confusion (Kitchin and Tate 2000). There should not be bias in order to get validity and reliability in qualitative research. Validity in qualitative research is a tool to make sure the logical order, foundation, and soundness of the research (Kitchin and Tate 2000). Validity depends on the nature of the theme that we investigated in the field (Kvale 1996). Normally, validity in qualitative research means that true and certain of findings. It can be motioned in anther way that validity measures the truthful of how far reached its intended objectives. Researcher uses series of question to maximize the validity of the research. Each question should be justified in relation to the objectives and rese arch questions of the research to establish validity. Most of the time, validity interlink with empirical knowledge of the subject and area of the research. Reliability is some sort of trustworthiness of the research and findings. Validity and reliability are the two side of a coin because there is no reliability without validity. Presentation of validity will be good enough to reliability later. Patton (2002) says that ability and skill of the researcher in a qualitative research will have major influence on the validity and reliability. In addition reliability will depend on the respondents answer. Form instance, some informant will be reluctant to answer for some sort of question and sometimes they give sort of wrong or biased information. Therefore this will reduce the level of reliability of the study. I have planned to use a combination of qualitative methods to minimize the risk of bias. I will use both semi structured and direct observation to collect primary data. It helps me to crosscheck the data that I am going to collect in the field. I will keep my position as research student and try my best to convince my respondents. And also I will follow the ethical concept of conducting research. Further, snowball sampling method that I am going to use in this research will help me to get more correct or useful informant. This will increase validity and reliability of this research. Besides, there may be some kind of short comes in the date collection and interpretation. It is extremely not easy to avoid some unexpected incidents in the field. I as a researcher will try my best to keep validity and reliability of this research. Limitations Since Ecotourism and sustainable development is a broad topic, it is difficult to include all aspects. Therefore this research has been limited to identifying potential environmental, social and economical impacts of ecotourism and also, analyzing the potential of ecotourism as a strategy for local sustainable development. The study area has been limited to an Island to have in-depth study. Field work period is limited to two months. Researcher (me) may face some kind of language barrier in the field. Most of them speak Chinese. But there are people who speak either Tamil or English. Therefore, I hope that I would be able to manage it. Since the study area is very new for the researcher, it may consume few days to get familiar with the area and people. Reference Crang, M. (2002) Qualitative methods: the new orthodoxy? Progress in Human Geography 26, 5 pp. 647-655. Honey, M. (1999). Ecotourism and Sustainable Development: Who Owns Paradise? Washington, D.C.: Island Press. Kitchin, R. and Tate, N. J. (2000). Conducting Research in Human Geography: Theory, Methodology and Practice, Pearson Education Limited, Essex. Kvale, S. (1996). Interviews: An Introduction to Qualitative Research Interviewing, Sage Publications, Lund. Legends of Ubin [Online]// Wildsingapore web site. 2003. 03 15, 2008. https://www.wildsingapore.com/ubin/places/geography.htm. Limb, M. and Dwyer, C. (2001). Qualitative Methodologies for Geographers: Issues and Debates. Oxford University Press, New York. Mikkelsen, B, (2005). Methods for Development Work and Research: A new guide for practitioners, SAGA Publications, New Delhi. Patton, M.Q. (2002). Qualitative Research and Evaluation Methods (3rd ed.), Sage Publication, London. Paul Herbig, P( ?) CULTURE Influlences ON ECOTOURISM PARTICIPATION Marketing and the Environment Lecture Series Lecture 4: available at www.herbigandsons.com/lecture/Ecotourism.doc reviewed on 2008/04/21. Sharpley, R. (2003). Tourism: Tourists Society, ELM publication,Cambridgeshire. Smith, V. L., and Eadington, W. R. (ed) (1992). Tourism Alternatives: Potentials and Problems in the Development of Tourism, New York, John Wiley. The International Ecotourism Society, (2000) Ecotourism Statistical Fact Sheet, Journal of Travel Research. Available at https://www.ecotourism.org/WebModules/WebMember/MemberApplication/onlineLib/MemberApplication/onlineLib/Uploaded/Ecotourism%20Factsheet%202000.pdf reviewed on 2008/04/21. Weaver, D. B. (1999). Magnitude of Ecotourism in Costa Rica and Kenya, Annals of Tourism Research, 26(4), 792-816. Appendixes Appendix I Interview guide Individual Interview guide 01 Individual questions Your occupation? Your age? How long you are living in this area? What kind of economic benefits you gain from ecotourism in this island? What is your experience with ecotourism? Are you working in the tourism industry in this island? What economic activities are undertaken by your family members? What is your average income per month? How does ecotourism support you to improve standard of living? What is your perception on ecotourism in this island? General questions Is there any impact in this island due to ecotourism? Is there unemployment problem in this island? Could you observe any impacts on local employment in this island after set up ecotourism? How do the economic benefits from ecotourism support the services to the island? Most villagers are involved in which aspects of ecotourism? How do the villagers utilize their natural resources to support tourism? What are the local attitudes about sustainable ecotourism? What does the island still need to support sustainable ecotourism? How has the villagers quality of life been influenced by the advent of tourism? What are the negative impacts caused by tourism on the island? Key informant Interview guide 02 Individual questions When was these hotels established here? Why did you decide to establish ecotourism here? What is your experience with ecotourism? Have you observed any conflict related to community conservation? Do you think local people benefit from Ecotourism? How? General questions Who is the management authority? What is the source of funding for management of these hotels? What are the potential tourist attractions here? Where do visitors come from? International or local? What are the good and bad things about Ecotourism on the Pulau Ubin Island? Who is in charge of Ecotourism activities on the Pulau Ubin Island? What are the benefits and challenges about running ecotourism in this area? Does ecotourism contribute to the economic development on the Pulau Ubin Island? Does ecotourism contribute to conservation in the area? And How? What are the opportunities and constrains on livelihood or job in this area? What kind of challenges and opportunities are there in offering good services to the tourists? What types of outside influences are there in the ecotourism development? For instance political influence or public opinion on environment? Interview guide 03 For administrative officers What are the general objectives towards tourism? What are the specific objectives towards ecotourism development? What strategy (or policy) exists for ecotourism development in the Island? What legal documents exist to regulate tourism/ecotourism activities in the Island? What are the specific rules and regulations in these documents for tourism and ecotourism activities? What monitoring mechanisms have been put in place to monitor ecotourism development? What benefits have been realized in terms of ecotourism revenue (e.g. employment, conservation, services, other) for community development? What measures have been put in place to ensure that the local heritage is not threatened by the development of ecotourism in the area? Who are the major stakeholders involved in the management of the ecotourism in Pulau Ubin Island? What challenges have been faced with regard to ecotourism development in Pulau Ubin Island? What are the major constraints that inhibit ecotourism development in Pulau Ubin Island? What opportunities exist for ecotourism development in Pulau Ubin Island? What future plans exist for ecotourism development in this area? Interview guide for Tourist What are your motivations for visiting to this island? What did you like most during your stay on this island? What did you dislike about the stay here? What kind of gifts, souvenirs and services would you like to have available? What are you expectations from the trips to the island? Which elements of sustainable ecotourism do you believe the Island best meets? How did you travel to the area? What is your length of stay in this island? Number of people in your travel party to the island? How did you learn about the island ecotourism? Where are you from? What is your occupation? Who much money you are going to spend during your stay here? Age? Do you think you will travel to this island again? Do you have any other suggestion and comments of your visit? What do you think about ecotourism on the island? What are good things and bad things about ecotourism on the Pulau Ubin Island? Appendix II Work plan of report writing NO Program May 2008 June July August September October November December January February March April May June 2009 1. Proposal preparation X 2. Field work X X X 3. Literature review X X X X X X X 4. Writing outline X X 5. Organizing information X X 6. Analyzing X X X X 7. Organizing the report X X 8. First drat of the thesis X 9. Second draft of the thesis X 10. Finalizing the report X X 11. Submission of the report X 12. Preparation for viva X X

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On August 13, 2013, at approximately 1:37 A. M. , Sparks police department received a call that an accidental death has occurred. We will write a custom essay sample on Slip or Trip Essay English or any similar topic only for you Order Now Queenie Volupides, the wife of the deceased Arthur Volupides, claims that her husband slipped and fell on the stairs while he was coming down to the kitchen for another alcoholic beverage. She says that she wasn’t home when the incident occurred. She states that she was at a country club that was hosting a party and that when she arrived home (at approx 1:15 A. M. ) she found him lying on the stairs dead. However, the crime scene shows many inconsistencies within Queenie’s Story. Deputy Blank arrived on the scene at around 2:15 A. M, responding to Volupides 911 call. After viewing he crime scene, Deputy Blank noticed that in Arthur’s left hand there was an unbroken glass (presumably what he was drinking alcohol in). This raises many suspicions. If Arthur had tripped and fell down the stairs, then the glass shouldn’t be in his hand unbroken but instead somewhere in the vicinity of his body shattered. This is because, usually, when somebody is falling down the stairs they will drop whatever is in their hands to try to grab a rail or really anything to try to regain balance. Also, the glass was found in his left hand and when somebody is intoxicated, they can barley stand let alone attempt to hold a glass in their non-dominant hand. Also, Deputy Blank noticed that Queenie had been cooking something when officers arrived. While she was expecting guests, the body of Arthur was just feet away from the stove. Most people would have noticed the dead body and called the police right away. Responding officers have theorized that the pan she was cooking in is the murder weapon. Upon further inspection, Blank also realized that Arthur was still in his formal suit when he was killed. When Questioning Queenie about this she says that he was supposed to go to the party with her but before she left they had gotten into a fight. That explains why he had gotten into his suit but yet still doesn’t explain why he had stayed in his suit. If Arthur had been home for more than ten minutes, then he probably would have taken off at least his shoes, robe, and tie. Suspicious where near confirmed when Arthur’s autopsy came back. It did confirm that Arthur had had a high blood alcohol level. It also concluded that he had died from a wound on his head. If Arthur had really fallen down that flight of stairs then there would have been more injuries than that of the wound on this head. Maybe if he had a broken bone or was bruised then Queenie’sâ€Å" falling down the stairs† story might have been believable. Our recommendation is that Queenie Volupides is charged with Arthur Volupides Homicide. How to cite Slip or Trip Essay English, Essays

Contemporary Accounting Research for Investment- MyAssignmenthelp

Question: Discuss about theContemporary Accounting Research for Investment. Answer: Introduction Pressure from the client on the auditor is very much common .The concept of explicit pressure on the auditor from the client, is very much prominent and provides a brief look out in the overall image of management of client, where the client tries to intimidate the auditors, the client threatens the auditor that they will terminate their relationship. It is very much prominent that client can bring pressure without any intimidation. Such threats are generally not part of any client auditor relationship. For example, that the clients can insist on asserting lenient in one period of accounting by the auditor, and stating that the auditor will have higher fees if in the future the auditor is ready to assert such lenienacncy. In cases where the auditor feels that his professional judgement is being directly challenged by a client, and his independence is at stake, he can take resort to professional standards to provide him guidelines on how to take charge of the situation and also how to ensure the required level of sceptics. The standards provide the required amount of guidance on how the auditor should behave when the client engages in such type of activity of putting explicit pressure on the auditor not allowing him to do his duty. The client managers can also try to influence the decision of the auditor based on the fact as to how the overall interests of the auditor are aligned with that of the client, and how the auditor should follow what the management is telling him to do, if he wants to excel in this field. The client can put a pressure on the auditor to go as the management is telling so that there is a win-win situation for both. If the auditor does as the client is saying, the audit firm will have a profitable relationship with the management in the future. The aim of the client is to raise awareness among the auditor regarding the profitable relationship both the parties can share if one goes with the other. It should be the overall goals of the audit or to go in the direction of what the client is telling him to do and not go against it, if he wants to gain anything from the client in the future. Thats the kind of explicit pressure that is asserted by the client on the auditor. (Felix, W. L., Grambling, A. A., Mayetta, M. J. (2005). In case of asserting implicit pressure the client may ask the auditor to make adjustments as he feels like in the light of various profitable decisions made by him. Next the audit firm will work for the client based on the kind of work that the impression that the auditor forms of the client, that is the kind of implicit pressure faced by the auditor on the light of his duties. On one hand the auditor has to do what the client is telling, on the other hand the audit firm has its owns set of rules and regulations that the auditor is required to follow. The auditor will be required to do something so that he can ease out all the pressure that is being exerted on him and can take steps to nullify the same. Implicit pressures are not bluntly stated by the client, but are somewhere or the other implied in their system. In case of explicit pressure the client states as and what he wants the auditor to do, and the auditor has to do the same. That is one of the major differences between the implicit and explicit type of client pressure. (Kennard, W. N., Link, M. M., Worrall, E. M. (1997). It is true that there are so many threats to the auditors independence and it may not be possible for him to work in the best of his ability , but thats where the auditor need to follow his code of ethics and do his job to the best of his ability . The auditor should not give to the pressure that the clients exert on him. It totally depends on the willingness of the auditor to accept what the client is saying him to do, and the level of changes that he do depending on the demand of the client. The stand of the auditor plays a major part on the overall pressure that it faces internally externally in his work. The auditor should see that there must not be any breach of his code of conduct ,and in case the client is not ready to lessen the pressure he should modify the audit report and comment on the same accordingly. (Knapp, M. C. (1985). Audit conflict: ) References The influence of non-audit service revenues and client pressure on external auditors' decisions to rely on internal audit.Contemporary Accounting Research,22(1), 31-53. Audit conflict: An empirical study of the perceived ability of auditors to resist management pressure.Accounting Review, 202-211. Client pressure in the commercial appraisal industry: how prevalent is it?.Journal of Property Valuation and Investment,15(3), 233-244.