Option 3: Risk and Protective Factors Risk factors are defined as the conditions or events that increase the chance of unwanted negative mental health outcomes. Protective factors are assets or resources that help to offset or prevent a negative mental health outcome. Throughout my life thus far‚ I have experienced several risk factors as well as several protective factors that shaped who I am today in terms of my mental health and well-being. The textbook also explains four mechanisms that help
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it obvious as to why genomics has and will continue to be such a vital component in patient care. Medical history is a great indicator of risk factors for patients‚ this includes family history (inherited genes)‚ and social history (lifestyle choices); incorporation of the environment and how a person’s genes react to stressors are also indicative of risk factors. One area of focus in this paper will be the identification of the BRCA 1/2 gene mutation through genetic testing‚ and its profound impact
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Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
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assertions and audit objectives - Define management assertions and the related audit objectives - Describe management assertions related to class of transactions‚ balances and presentation and disclosures - List out and describe general transaction related audit objectives‚ balance related audit objectives and presentation and disclosure audit objectives - Understand specific audit objectives and how they are linked to general audit objectives and management assertions Topic 4 – Audit evidence
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The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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Identify the risk and resilience factors in Max’s life. Those capable of dealing with and responding to stressors in a productive and calm manner tend to possess personality traits which increase hardiness and resilience. Individuals who are strongly devoted to their lives‚ appreciate challenges‚ and have a high level of perceived control over their interactions are effective in terms of hardiness. Resilience and hardiness are closely related and allow patients to become more adjusted in health
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Risk factors are conditions or penchants that make a man more inclined to develop a disease. They can in like manner fabricate the chances that an ebb and flow disease will decay. Key risk factors for heart disease that you can deal with are: • High circulatory strain • High blood cholesterol • Diabetes and prediabetes • Smoking • Being overweight or strong • Being physically dormant • Having a family history of early heart disease • Having a foundation set apart by preeclampsia in
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Word count 1780 Question 1 a) Identify the factors that would affect the preliminary assessment of inherent risk and control risk at Queen Island Dairy. The preliminary assessment of risk‚ also known as the risk assessment phase‚ is the initial step in an audit that includes gaining an understanding of the client and identifying potential risk factors whilst developing an audit strategy and setting planning materiality. There are three key steps in the risk assessment phase‚ being; gaining an understand
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AUDITING THEORY 8. Which of the following should an auditor do when control risk is assessed at the maximum level? A. Perform fewer substantive tests of details. B. Perform more tests of controls. C. Document the assessment. D. Document the internal control system more extensively. 9. Which of the following is least likely to be a test of a control? A. Inquiries of appropriate personnel. B. Inspection of management’s engagement letter. C. Observation of the application of a policy. D.
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present the audit risk model‚ which is used to determine the nature‚ timing‚ and extent of audit procedures. Describe the components of the model and discuss how changes in each component affect the auditor’s need for evidence. The audit risk model is used to determine the nature‚ timing‚ and extent of substantive audit procedures. The components of audit risk model usually stated as follows: DR = AR/(IR x CR) Where: DR = detection risk; AR = audit risk; IR = inherent risk; CR = control risk Detection
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