Is The Highrise Residential Building Suitable Socially?

Is The High turn out Residential Building Suitable societally?The exalted rise drop by the waysides one to house huge numbers of volume in single edifices, allowing one to treat town-planning on a king-sized-scale. (Aregger Glaus, 1967, 27). The heightsrise is a operator of organizing the shambles of a huge metropolis without increasing its spread, of improving animate conditions and traffic flow, and creating open spaces for recreation at the same condemnation. (Aregger Glaus, 1967, 33). Moreover, as suggested by writers such as Dewi Cooke, urban sociability can be promoted by multistoried trapping since it encourages meetings with neighbours through the sharing of mutual facilities. (Cooke, 2012).The residential tower block building, offers acceptable and suitable accommodation for a certain part of the population single bulk, couples and the teenyer families. A highrise building is to a fault capable of transforming an older, but well-preserved district into a vi sual slum. As a result of its height and mass, it ten-spotds to overpower its ring non only by its size, but all the disparate aspects of its appearance. (Aregger Glaus, 1967, p.57). As Earnest F. Burckhardt states ascribable to the height of a high rise, people atomic number 18 relegated to an ant-like existence. The highrise plain seem little worth fulfilling, and somewhat satanic. Other negative features of this massing include architectural mo nonony, aggressive exhibitionism vs. traditional naiant hold that would merge into the landscape. base towns, in finical, lose a certain ambience of intimacy and modesty. Highrise blocks countenance something loud and aggressive about them. (Aregger Glaus, 1967, 58). The high rise is capable of causing populate isolation and even depression. (Qureshi, 2004).1.2.1. History and motiveThe motive of designing a high rise lies in the tendency to rise above the self, it is a natural human urge. Building into the sky satisfies a primeval instinct. Acted-out collectively, it signifies the desire to dominate. (Earnest F. Burckhardt, Observations on the question of highrise building). The lead almost common reasons for building these ostentatious high buildings ar known to be architectural emphasis of a certain place in the city, loving distinction of individual, group of nation and demonstration of an abstract or concrete power, which can be summed up to be artistic aesthetic motive, sociological motive and religious motive respectively. (AreggerGlaus, 1967, 14). In the west architects were interested in neither giving distinction to individuals or groups, nor in demonstrating any power, but simply wanted to create a vertical spatial element which would in effect articulate and punctuate the historical mass of banal admit that was rapidly spreading around large cities (AreggerGlaus, 1967, 15). Further much, the originators of European multistoried building, particularly the residential character refere nce, had mixer motives in mind. Starting with the opening that architectural environs biass mans way of life, they hoped, by means of differentiated, accentuated building, to promote the re-emergence or strengthening of human values and individuality instated of the increase tendency towards collective behaviour. They were successful. (AreggerGlaus, 1967, 15). And in the contemporary period, the constant and increasing growth of todays major cities results in an ever-growing lead of the high rise building, as is the moorage in New Delhi, India.1.3 Massing flat cities and vertical cities1.3.1. issues related to cities (Jaipur) establish on horizontal massingThe traditional cities of India can be studied to represent mean horizontal massed cities. plebeian problems can be delineated to understand the negative features related to this type of massing in the contemporary world, as described by the Housing and Development Corportation, with particular reference to Rajasthan.P oor infrastructure is pitch in most of the towns katcha houses and non-availability of weewee, sanitation and basic service to bulk of the rural population (23.1) These regions rich person no planned drainage systems, management of increasing solid waste is thus becoming an issue in such cities.The restricted areas for defecation, open sewers, lack of clean inebriety water, infestation by flies, rats and mosquitoes, cramped spirit, cooking and sleeping quarters and the exposure to industrial and chemical wastes, all make the basti a risky place to bed in. The basti was also a major rubbish sorting depot (outsiders called it the kachraor rubbish basti) which makes it all the much hazardous, especially for young children. (Kumar, McNay. Castaldo, 2008, p.11)Many traffic accidents are caused ascribable to unsystematic and mushroom growth of such centres. There are no regular parking areas for trucks which remain parked within the right of the way of the highways. This constan tly creates traffic bottlenecks hampering smooth flow of fast highway traffic. (23.7) Maintenance of make heritage is an other(a) problem being faced by such cities.Further more(prenominal), due to migration of people from rural areas at that place is nasty pressure on limited urban land and on already strained services. Land cost is escalating every(prenominal) year. Living in cities is thus becoming costlier by the day. At the same time quality of life is deteriorating. Due to the increase in population, ground water resources are depleting. On the other hand, due to migration of village youth to the cities, the village economy is getting adversely tingeed. Most affected villages are those located tight-fitting the large cities and valuable agricultural lands are being converted in the name of city development. (23.6)Slums are an inevitable by product of urbanization. The growth of slums is a sign of peoples inability to afford land and shelter through the normal market mech anism and the failure of the public sector to ensure equitable door of the same to the poor. Slum housing lacks in term of tenure, structure admission charge to services are which is deprived of civic amenities. These unauthorized colonies are further gnarly since they are set up on agricultural land.1.3.2. issues related to cities based on vertical massingIn the city of Melbourne, with the presence of the heritage buildings and the high rise, from the 71st pedestal of Melbournes tallest building, the Eureka Tower, Melbournes centre looks small and uneven. The low-rise heritage buildings contrast markedly with the glass and concrete towers that have sprung up in between. Still, on that points that view stretching faraway out to the north and west of the city and curving around the b to separately onees past St Kilda. The vista from the Eureka Tower is vast and beautiful. (Cooke, 2010).Another example is that of Pruitt-Igoe in St. Louis built as part of the post-war regenera tion, it was completed in 1956 but was demolished just fourteen years later after being beset by disrepair, hooliganism and crime. For families with children, the high-rise complex did not offer them respite from poverty or crime, but merely gathered the ingredients for it together in one place.In legion(predicate) cases, the high-rise cerebrationl is progressively changed from a citadel of modernism to that of a problem estate, a place of poverty, of aliens and illegal immigrants, petty crime, unemployment, with a high incidence of truancy and drug abuse (Helleman and Wassenberg, 2004, p.6). Against such negativism, it is no surprise that the resultant response was to halt high-rise public housing construction, and even demolition.1.4 Housing and factors which affect itIndia is a country where thousands of people migrate to the city for reasons such as cordial mobility, job opportunities etc. When the architect designs housing factors such as regional identity, culture and trad itions are not a priority of the designer. The architect designs to meet the demands of the city. In doing so, the architect controllers the societys mode of living in accordance to what he thinks is right.Patterns of housing have constantly changed to accommodate the pressures of land, materials, bye-laws, architectural styles and social cultural values. Human relativeships and the associated cultural images are expressed by the built form of various levels, at neighbourhood level by the settlement, at union level by cluster of houses, and at the family level by the house unit. Housing forms a large part of our environment, where physical and infrastructural facilities are shared amongst people. The way housing is built reflects the understanding and attitudes of society with respect to the climate, culture, architecture and the economy. (Ritu. 1992. p. 10).The prevailing socio-economic order has the final swan in the layout and building of housing. The effect of recognizing this meant a real breakthrough in the theory and practice of town-planning. Until then, town-planning had been in conflict with a society that apparently refused to understand its purpose and thereby made the realization of it impossible. (Aregger Glaus, 1967, p.23). The town planners and architects in stages began to see the necessity of coming to terms with society if they were to build cities.1.5 Housing and present power in Delhi and NCRThe overall shortage in EWS and LIG housing in India has been estimated at close to 25 million dwelling units by Micro Housing finance Corporation. With rapid urbanization and increasing labour mobility arising due to the shift from the agrarian economy to the industrialised and service economy emerging in India, this shortfall of residential accommodation is increasing rapidly. With five people to a dwelling unit, the minimum living space required per dwelling unit is about 300 sq ft, which means that nigh(a)ly 7,500 million sq ft hires to be built. At a conservative cost of Rs 1,000 per sq ft in urban India where most of the demand exists, the overall investment funds requirement is a staggering Rs 750,000 cr. (Menon, 2009, p.1).1.6 Social scenario in urban India with respect to housingWith the growth and development of science, technology, trade and commerce there has also been an enormous explosion of human population in modern Indian society. Such a high growth in population in relation to the changes in the life styles of human beings have turned people to be city oriented and agriculture which was previously the main engagement of people has gradually given way to occupations in the fields of industry, trade and commerce. All these factors have made a large section of the populace rushing to the cities creating thereby tremendous and unmanageable space problems. Dwelling space getting scarcer, there is little possibility for horizontal expansion in the cities to facilitate accommodation of such eonian flow of peop le. As remedial measures, a two-fold planning has been contemplated and is being acted upon. The first way out has been the expansion of city limits and inclusion of the contiguous suburbs within the ambits of the cities. The other remedial measure has been the vertical expansion of the available spaces providing maximum possible accommodation to as umpteen numbers of people as possible through the construction of high rise buildings. In the developed countries of the world like the United States, Canada, The United Kingdom, France, Germany, China , Japan and others construction of high rise buildings started from the beforehand(predicate) twentieth century while in a developing country like India it began in the later half of that century. (Chatterjee, 2009. p.85).Through further research and field of force it shall be explored whether India is a suitable place for the growth of highrise buildings, also known as skyscrapers. The highrise shall be studied in the scene of housing . It is known that the demand of housing has been escalating in the nation with the increase in urbanization, increase in population and many other factors. It shall be explored if a transition or transformation from horizontal based traditional housing to vertical high rise residential buildings is actually required in the present time. Furthermore, the dissertation would be a recap and analysis, considering the negative and positive perspectives of this transition in residential massing and its effects on the society. The social suitability of the highrise residential building in Delhi and the NCR shall thus be analyzed. direct of the studyThe study is required to create awareness of the consequences of designing vertically. This awareness would be of pertinence, especially today, because constructing high rise residential buildings is the current trend of the city of Delhi. The knowledge of the issues would help a designer to design. The study would also help individuals residin g in a high rise by providing options to deal with problems, if any, which whitethorn bump due to a high rise. In other words, firstly the difficulties one faces while residing in a vertical massing will have to be recognized. then these features can be addressed architecturally. Similarly, the positive aspects of living in a high rise will be delineated.Scope of study1. The traditional horizontal massing and the approach of vertical massingits general positive and negative features with respect to any existing citiesThe specific type of massing in study will be housingThe height of a building can be analysed with respect to social aspects. Relationships between the two can be figured out, if any exist.The particular context chosen for analysis is the area of my current residence, the outstanding city of India, Delhi. Since this is a place which can be physically experienced and observed firsthand.Identification of case studiesThe housing societies where a survey shall be conduct ed areLow rise housing four storey building Sector B-10, Vasant KunjMed rise housing ten storey building Eligibal CGHS plot no 38, Sector 10, DwarkaHigh rise housing twenty storey building GurgaonLimitations of studyThe analysis, to some extent, is based on the analysis of other writers, architects, sociologists etc, since a significant amount of firsthand experience is not available.In order to analyze human response to a high rise residential building and to understand its effect on the society one should talk to people. But due to the time available this cannot be through extensively, but at a small scale.Consequently, interviews, questionnaires and surveys would be followed by shortcomings such asSample size analysis will have to be based on a sample population, which whitethorn or may not reflect the social effects of the high rise of the entire region of Delhi accuratelyPeople a number of subdivisions exist within the sample size, which have to be studies separately, such as male, female, children, the elderly, age groups, generations, classes within the society e.g socio-economic strata etc.Area, pickle particular areas are chosen according to accessibilityBiases, cultural preferences and many other issues may ariseGeneral trends The subject of study, human response to a high rise is subjective in manner. Conclusions or analysis can be drawn by general trends observed only.Results These results may or may not be representative of the entire population in study.The highrise residential buildings have been a part of other parts of the world for a durable period of time than Delhi. Consequently, the majority of the literature available or critique of the highrise is from a context different from the context in study.When considering the situations abroad, some arguments may or may not apply to Delhi for reasons such as cultural preferences, lifestyles and differences in social-economic strata.Research Methodology Find attached flowchart and Que stionnaireThe prepared questionnaire will be carried out in the three housing societies. A minimum number of fifteen people will be interviewed, five people within each age group i.e. 60.2. Highrise living2.1 Human response to tall buildingsHigh rises have been accused of causing many unpleasant outcomes, including fear, dissatisfaction, stress, behavior problems, suicide, poor social dealing, push downd helpfulness, and hindered child development. Early studies and reviews concluded that high-rises are, on balance, not benecial for residents. At the societal level, they are accused of burdening existing services and infrastructure, worsening trac problems, and modify the character of neighbourhoods (Gifford, 2007. p.2).2.2 Social implications of built form analysis of different types of spacesThe design of urban developments, including high-rise buildings, can influence the social capital and sense of social connectedness amongst residents. For instance, Leyden in 2003 complet ed a study on the kinship between urban design and social capital and found that residents who lived in mixed-use developments with opportunities for walk rather than driving as a mode of transport, had a higher(prenominal) level of social capital and social cohesion than those who lived in developments lacking these features. (Wilson, 2008, p. 6).Social relations may be divided into two main domains, relationships within a dwelling and relationships among neighbours in the building. One review concluded that high-rise residents have poor social relationships, some(prenominal) among themselves and toward outsiders (Korte Huismans, 1983). In one within-dwelling study in a building in which residences were equal in floor area and supplied furniture, roommates on higher floors got along with one another better than roommates on lower floors (Schiffenbauer, 1979). However, as describe earlier, Edwards, Booth, and Edwards (1982) concluded that high rises are associated with greater marital disagree than low rises. (quoted in Gifford, 2007, p. 9).An examination of friendship patterns within a high rise showed that proximity is a major determinant of social interaction (Bochner, Duncan, Kennedy Orr, 1976). image suggests that most social interaction occurs among residents of the same floor if this is so, then buildings with many floors will include a few friends and acquaintances for the typical resident, and many strangers from other floors. Ginsberg Churchman, in an Israeli study of women who lived in 8- and 20-storey buildings found that 97 % knew at least someone on their own floor, and 67 % knew everyone on their floor in contrast, 36 % knew over 30 % of all people living in their building (1985). Most women did interact with neighbours, yet inform no problems with privacy. In a large study in Toronto, Michelson found that high-rise apartment dwellers tended to choose friends outside the building, from school or work (1977). These residents viewed th eir neighbours negatively and as dissimilar to themselves, except that they were approximate financial equals. In Hong Kong, a high-rise, high-density city, interview results suggest that the overall sense of residential community is low and that where respondents had a very strong sense of neighbourhood, their interactions were a good deal work- or school-based, with colleagues or schoolmates living in the same area (Forrest, La Grange Ngai-Ming, 2002). (quoted in Gifford, 2007, p. 9).Studies that compare housing forms suggest that high-rise dwellers may have more respondents reported knowing about twice as many families as those in low rises (Williamson, 1978). However, knowing more neighbours did not translate to close relations the German high-rise residents reported less visiting and borrowing among their neighbours, and that their closest friends were more likely to be colleagues at work than neighbours. Both the German and Italian respondents said that they would like to ha ve more friends among their neighbours, and that they believed they would have more friends if they lived in a smaller building. Outdoor socialising was checkd in a study of three housing types in a low-income neighborhood an old ghetto neighbourhood of low-rise tenement houses, a traditional high-rise housing project and an innovative high-rise housing project, where a creative outdoor design had been added to encourage outdoor use (Holahan, 1976). The old neighborhood and the innovative project showed higher levels of outdoor socializing than did the traditional project, which suggests that high-rises will discourage social interaction in their vicinity but that this can be overcome by setting aside an area designed to encourage social interaction. Nature also seems to facilitate social interaction. Researchers observed the presence and location of trees and the presence and location of youth and adults near a high-rise and a low-rise public housing development (Coley, Kuo Sull ivan, 1997). Spaces with trees attracted larger and more mixed groups of people than did spaces without natural elements.High-rise residents may have more acquaintances but fewer friends because residents of high rises simply encounter a larger number of people in their building than residents of low rises (Churchman Ginsberg, 1984). More of these people are strangers, too, but one gets to know some of the strangers, over time, at least superficially.Consistent with the notion that lower levels are associated with more friendships, garden apartment residents reported having three times as many friends in the building as did high-rise residents (Boyd, Morris Peel, 1965). Similar results were reported in another study three-quarters of low-rise residents reported they had made good friendships within their project, but only half of the residents of a high rise could make the same claim (Stevenson, Martin ONeil, 1967).Friendship formation depends on multiple factors, however, differ ences between the low- and high-rises in the friendship-related attitudes can be found. High-rises were experienced as lower in involvement, support, order and organization, but higher on independence. (Gifford, 2007, p. 10).Research is hale in the finding that rates of helping others are lower in high-rise buildings. The nature of most high rises supports anonymity and depersonalization of ones neighbours, so that living in a high rise tends to have both the advantages, such as greater privacy and freedom from unwanted social interaction and disadvantages, less intimate social interaction and less caring about anonymous others as large cities. (Gifford, 2007, p. 12).The gist of the evidence about social relations is that residents of high rises encounter many more other residents, know of or about more others, but have fewer friendships in the building, per capita, than residents of low rises. Social interaction is more difficult for residents to regulate. This can lead to withdra wal, which can lead to loss of community and social support.The structure of high rises usually is such that one is not likely to meet residents of other floors except in elevators and lobbies, which are barely more personal than the street. Thus, one lives physically close to many others, but in practice is limited to those on ones floor for the sort of encounters that might lead to friendship, such as borrowing food or talking while children play. Male-female differences may moderate friendship formation in high versus low rises. (quoted in Gifford, 2007, p. 12)2.3 The impact of high rise housing on neighbourhood livabilityResidents of public high-rise housing estates are likely to perceive different aspects of their housing and neighbourhood in different ways, dependent on their sense of belonging. Some residents may explicate stigma in reference to the ir obligated behaviour of fellow residents (Hastings, 2004).Others may not feel connected to their neighbourhood and may not us e community facilities (Hastings, 2004). Forrest and Kearns (2001) suggested that communication between residents shapes the image of their neighbourhood and stated neighbourhoods seem to acquire their identity through an on-going commentary between themselves and this continuous dialogue between different groups and agencies shapes the cognitive map of the city and establishes good and bad reputations (p.2135) (quoted in Wilson, 2008, p. 5).However, the social connectedness of urban high-rise developments may influence residential satisfaction. Halpern (1995) suggested that if people are in frequent contact with their neighbours, then the objective quality of their house makes little difference to their level of residential satisfaction. On the other hand, Halpern (1995) asserted that if people are not in frequent contact with their neighbours then consequently, the objective quality of their house has a large impact on their satisfaction. In other words, residents who are involved in their local community tend to be happy with where they live regardless of the physical quality of their homes (Halpern, 1995, p.113). (quoted in Wilson, 2008, p. 6).Baum and Palmer (2002) found, from their study of residents perceptions of the influence of place on levels of social capital, that there exists a direct link between urban infrastructure and social capital. These authors concluded that higher levels of social capital are likely to occur in neighbourhoods where residents have a positive image of their environment and where their environments are green with open spaces Additionally, natural features and open spaces were found to facilitate a sense of community in new urbanist communities. (quoted in Wilson, 2008, p. 6).As well as green spaces contributing to urban neighbourhoods social connectedness, pets have been found to facilitate social capital too. A study completed by Wood, Giles-Corti and Bulsara (2005) investigated the role that pets can play in promoting soc ial capital, by analyze a random sample of 339 Australian residents. These authors found that pets promote opportunities for their owners to have social contact with other pet owners, neighbours and members of their community. Furthermore, pets were found to motivate owners to participate in community events and to make use of community facilities (Wood, 2005). (quoted in Wilson, 2008, p. 7).2.4 The family in highrise housing2.5 Children in highrise housingInnumerable studies suggest that children have problems in high-rises. It is known forfamilies with small children, the evidence demonstrates that high-rise living is an unsuitable form of accommodation (Conway Adams, 1977, p. 595.) Another study concludes that high-rise housing does not suffer an appropriate living environment for preschool or school-age children because too few of the attributes of a single-family house have been accounted for (Cooper Marcus Hogue, 1976, p. 34. This has not seemed to change with time. Childr en under 8 are usually not allowed to go under by themselves, and if they were allowed to go down, parents found it difficult to supervise their play.The problems range from fundamental child development issues to everyday activities such as play. For example, a Japanese investigating (Oda, Taniguchi, Wen Higurashi, 1989) concluded that the development of infants raised above the fifth floor inhigh-rise buildings is delayed, compared to those raised below the fifth floor. The development of numerous skills, such as dressing, helping and appropriate urination was slower. Children who live on higher floors also go outside to play less often (Nitta, 1980, in Oda et al., 1989). A study in India recognized that childrens difficulties are not solely a do work of living in high rises (Oke, Khattar, Pant Saraswathi, 1999).Learning to read may be affected by the floor level on which children live (Cohen, Glass Singer, 1973). The researchers measured sound levels, ability to discriminat e attendeey stimuli, and reading skills in children who lived in high rises built above a major highway in New York. Children in lower-level apartments, Gifford 10 discriminate sounds and had poorer reading skills, than children who lived in higher floors. Apparently, where traffic noise is a considerable factor, high rises may be good for children who live higher up in high rises.Childrens play clearly is affected, as parents in high rises either keep their children indoors more often, which means close protection or over-protection in an indoor environment, or allow them outside, many floors away, which can result in under supervision. One outcome is that children in high rises, on balance, spend more time playing but and in restricted play (Gittus, 1976). Perhaps this is why there is evidence that high-rise raised children have lower levels of motor ability than children reared in single-family dwellings (Crawford Virgin, 1971 cited in Michelson, 1977). (quoted in Gifford, 20 07, p. 11).2.6 The elderly in highrise housingA study by Kweon, Sullivan and Wiley (1998) found that elderly public highrise housing residents sense of community was stronger when they spent time in outdoor green common spaces, areas with trees and grass. (quoted in Wilson, 2008, p. 6).Welfare and the types of living arrangement for the elderly are also gaining wider attention. The aged should be supported by their families, the government and the community, to live and be integrated into the mainstream community for as long as possible (National Council of Social Services, 1996). Hence, planning and designing of housing with essential livelihood services should be carried out for this group of people who are more at risk and deserving of care and consideration.2.7 Secondary studies done on residential responses on high rise living3. Primary study Case studies done in Delhi and NCR3.1 MethodologyA questionnaire based survey is conducted in housing societies of varying heights (sam ple questionnaire attached). The questionnaire aims to find social implications with respect to heights of residential buildings.The same number of people are surveyed in all the case studies i.e 15 people, further divided equally in the age groups teenager, adult and elderly. information is further analysed to understand the topic in study.3.2 Selection criteria of case studiesDistinct regeneration in height (4 storey, 10 storey, 20 storey)Within Delhi or NCR3.3 Data collection through Questionnaire3.3.1. Low rise housing, Vasant Kunj Not done yet3.3.2. Med rise housing, DwarkaElligible Co-operative Group Housing society (10 storey building)Address Plot no 38, Sector 10, Dwarka3.3.3. High rise housing, Gurgaon Not done yet4. Analysis of Data5. FindingsAccording to the case study done in Dwarka, a pattern can be observed between the liking of a particular type of housing i.e low, medium, high and the generation. It is found that teenagers, todays generation prefer the highrise. A dults prefer medium rise housing walk ups. While the elderly prefer the bungalow system, the idea where one can say this particular piece of land is the property of my family and me. A highrise, however, stresses on community land or space, then the unit or apartment becomes the property of the individual owner. The finding exemplifies how one becomes accustomed to particular conditions during their years of development and seems to become their preferred style of living.It is also found that there are a number of spaces where people interact such as the community hall, gym, badminton court, children play area, the road which runs along the periphery of the society which acts aTheories of film for inspect An AnalysisTheories of Demand for Audit An AnalysisAudit refers to an examination of the financial reports of a firm by an independent entity. The separation of business ownership and management in modern society has created a need for accountability causing the role of canva ss to change as the postulate of stakeholders change. Audit, in itself, caters to the relationship of accountability independent from other parts of the firm to provide a true and fair view of the financial reports of an boldness.Whereas, the value relevance refers to the auditors ability and province to provide reasonable assurance that financial statements are free of material misstatement, either due to dodge or error or both.Audit theories provide a framework for auditing, uncovers the laws that govern the audit process and the relationship between different parties of a firm, forming the substructure of the role of audit. Mautz and Sharaf expressed that concepts provide a basis for advancement in the field of knowledge by facilitating communication about it and its problems.There are many theories which may explain demand for audit services in modern societies. These include, but are not limited toThe policeman theoryThe credibility theoryThe theory of inspired confidenceT he deputation theoryThe policeman theory asserts that the auditor is responsible for searching, discovering and preventing any fraudulent activity. However, the role of auditors is to provide reasonable assurance and an independent, true and fair view of the financial statements. Although, there has been more pressure on auditors to detect fraud after recent reporting scandals e.g. Enron. It can be argued that in modern societies, the users of statements want auditors to be responsible for fraud detection as they use audit reports to analyse and make decisions. However, auditors are not responsible for finding all fraud but should modify their detection rate to instil public confidence. ISA (UK and Ireland) 240 states that the primary responsibility of fraud prevention and detection rests with the management and the governance of an organisation it is also important that more emphasis is placed on prevention of fraud. However, the auditor also has a duty of care to the end users o f audit reports and should consider risks of material misstatements due to fraud when calculating audit risk.The credibility theory suggests that adding credibility to financial statements is an integral part of auditing, making it a fundamental service auditors provide to clients. Audited financial statements further users confidence in an organisations financial records and managements stewardship in turn, improving their decision quality such as, investment or new contracts, based on reliable information. This is because stakeholders need to have faith in the financial statements. The credibility gained by financial statements would affect decisions by stakeholders (e.g. Credit limits provided by suppliers) and also helps shareholders put trust in management reducing the information asymmetry between stakeholders and management. However, Porter (1990) concluded, that audited information does not form the primary basis for investors investment decisions, but in my effect audit r eports may still play a part albeit small, in investment decisions.The theory of inspired confidence focuses on both the demand and return of audit services. The relationship of accountability is realised with financial statements however, as outside parties cannot monitor any material misstatement or bias in financial reports, the demand for an independent reliable audit arises. The supply of audit services should satisfy the public confidence that arises from the audit and fulfil community expectations, as the general function of audit is derived from the need for independent examination and an expert opinion based on findings due to the confidence society places in an independent auditors opinion. It can be assumed that if society lost confidence in audit opinion, the social usefulness of audit would cease as audit delivers benefits to the users of financial statements. However, as Limperg argues an auditor should try to meet the expectations of a rational outsider but not creat e higher expectations from his audit report than is justifiable by his examination of audit evidence.As Limperg states The theory expects from the accountant that in each special case he ascertains what expectations he arouses that he realizes the tenor of the confidence that he inspires with the fulfillment of each specific function (Limperg Institute, 1985, 19). The auditor should maintain appropriate business practices to maintain his independence from the firm being audited, in order to satisfy his obligation to examine business practices and provide a credible opinion on the financial statements.The agency theory emphasises that audit services are employed in both the interests of leash parties and management. An agency relationship exists between the agent (management) and principals (shareholders, employees, banks etc.) where the authority of decision-making is delegated to the agent. If both principals and agents want to maximise utility, the agent may not always act in th e best interests of the principal as their interests may differ e.g. shareholders may want to maximise share value, management may be interested in caller growth.Hence, agency theory focuses on the costs and benefits of an agent-principal relationship. Costs that arise due to the decision-making authority given to agents, in modern companies due to separation of ownership and control are agency costs, agency costs are the sum of the supervise expense by the principal, the bonding expense of the agent and the residual loss. A serious agency cost would maximise shareholder value and an unwanted agency cost would arise due to conflict of interest between shareholders and managers.Analysis of agency costs give an indication of how well an agent is discharging his responsibilities towards the principal, enabling the principal to observe and introduce controls to reduce any conflict of interest. As an organisation has many contracts, several parties (e.g. suppliers, employees etc.) whi ch add value to the company for a given price, for their own personal interests it is the agents responsibility to optimise the contracts to maximise the value of the organisation.An audit is a monitoring mechanism for principals to gain an independent and reliable opinion on the financial statements provided by the agent, reinforcing accountability and maintaining confidence and trust in the organisation. Agency theory is the most widely used audit theory.These theories demonstrate the need of accountability in modern society and the role of audit in providing reasonable assurance and sincere opinion to users of financial statements, about an organisation. Stakeholders place trust in auditors due to the credibility of audit lenders, suppliers and employees may want reasonable assurance on the accounts of an organisation before any business contracts are established. Shareholders want an independent opinion on the running of the organisation and how the management is executing its stewardship, they also require a true and fair view of financial statements to analyse their investment in the organisation and to gain confidence in the management and in turn, the organisation.Societal expectations from auditors may exceed the capability of audit creating an audit expectation gap, where users of financial statements expect an auditor to detect all material fraud due to their legal access to company records and right to gain explanation from employees for the purpose of audit. ISA 200 also emphasises that due to the limitations of an audit, there is an unavoidable risk that some material misstatements will not be detected, even when the audit is done in accordance with the ISAs (UK and Ireland). Hence, while auditors discharge their duties, they should educate the public about the inherent limitations of audit and their role in financial reporting. It should be understood that auditors too rely on the management to gain information about the activities of an organi sation. Imparting that the audit is based on calculated audit risk which would have been reduced to an acceptable level however, it is not possible to provide an audit opinion without any audit risk present.Audit theory has evolved over time as needs of society changed, so did audit techniques resulting in a change of auditor function. A considerable investment into the development of auditing theory is justified as it will help us address audit deficiencies with a more tailored approach towards the complex needs of modern society, with the fast-paced trading of stocks and extensive contracts of organisations. Auditors are placed in a position of trust to provide an independent and unbiased opinion on financial statements. Extensive research in developing audit theory might help auditors to discharge their duty with more competence and may reduce audit risk substantially. However, it can be argued that the expectation gap should be filled by means of education in order to enable st akeholders and third parties to interpret and analyse audit reports correctly, with rational expectations from the auditors. Also, to help them make informed decisions based on audit reports, fulfilling the purpose of the audit.