Here we have an explanatory, mildly argumentative thesis that enables the writer to express an opinion. We infer from the use of the word convincing that the writer will judge the various reasons for protecting the rights of AIDS patients; and, we can reasonably assume, the writer himself believes in protecting these rights. Note the contrast between this second thesis and the first one, where the writer committed himself to no involvement in the debate whatsoever. Still, the present thesis is not as ambitious as the third one, whose writer implicitly accepted the general argument for safeguarding rights (an acceptance he would need to justify) and then took the additional step of evaluating the merits of those arguments in relation to each other. (Recall that Anthony Jones's plan was the "most sensible.")
The role of the auditor is essential for verifying the accuracy and correctness of the information provided by corporations. He acts as an intermediary between the management and the users of this financial information. To reduce the information asymmetry, the auditor has also to comminicate with those using the information he provides. Thus, it is important that the groups involved have an understanding of the audit’s meaning. However, in this case the opinions are divided. Several attitudes do exist concerning the expectations of the purpose and operation of the audit. Humphrey (1997) provides the most notable distinctions between views of auditing: as a socially oriented function, in which “the auditors are portrayed as ethical, socially responsible individuals”, and auditing as a monopolistic business.