Define shearing stress and write its formula.

(N/A) Shearing stress is defined as the ratio of the tangential component of the applied force to the area of the cross-section upon which it acts.
The formula for shearing stress $(\tau)$ is given by:
$\tau = \frac{F_{t}}{A}$
Where:
$F_{t}$ = Tangential component of the force applied parallel to the surface.
$A$ = Area of the cross-section.