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Thursday, September 3, 2020
Approach In Treating Schizophrenia Samples â⬠MyAssignmenthelp.com
Question: Examine about the Approach In Treating Schizophrenia. Answer: Quality based methodology in rewarding schizophrenia Shortfall based practice have for quite some time been utilized for assisting the experts for tending to the necessities and the issues of skilled kids. While tending to the psychological wellness issues, a solid conviction that wins it that once the introducing issue is distinguished, a specialist can be found and he would then be able to fix out a remedy to fix the condition (Kapp et al., 2013). It must be remembered that deficiency put together methodologies can make reliance with respect to outside arrangements. One of the premier issue with shortfall based methodology is that the mediations comes regularly past the point of no return supplanting after the issue is now present as opposed to interceding to forestall the issue. Exploration has proposed that shortage put together projects chiefly center with respect to what the adolescent and the kids are fouling up and are seen as ineffective not at all like the projects that for the most part center around the qualities of the you thful age (Kapp et al., 2013). A guide to this can be given, for example, the zero resilience strategy towards school tormenting can bring about expanded degree of suspensions without the information on how the practices can be changed. It essentially don't stop the issues of harassing, who normally invests increasingly unnoticed and unaided energy in the network or home. Quality put together methodology with respect to the next hand moves the subject away from the shortcomings of the individuals and spotlight on qualities of the customer (Amaresha Venkatasubramanian, 2012). The contextual investigation uncovers the way that the individual had been as of late determined to have schizophrenia, which was recently accepted to be the indications of chemical imbalance and subsequently the treatment was basically founded on conduct treatment relying on the circumstance. On this setting it very well may be said that when a medicinal services supplier depicts a desolate image of individuals having dysfunctional behavior, the customers likewise sees themselves adversely. As indicated by the scientists 24 % of the individuals experiencing schezophrenia have scored less in self respect based on Rosenberg confidence scale (RSES) (Zargham-Boroujeni et al., 2015). For this situation a positive psychotherapy can be utilized which will have the option to concentrate more on the inward qualities and less on shortcoming, deficiencies and disappointments. This can assist with setting up an uplifting attitude in the patient in the situation that will assist with finding own quality, improve the strength and accomplish a positive perspective. Quality based treatment can incorporate talk treatment which can control the patient in retelling the historical backdrop of the stressors, injury and accentuate on torment having more accentuation on the quality and endurance than that of shortcoming (Xie, 2013). Quality based treatments, for example, subjective conduct treatment, individual treatment, consistence treatment, acknowledgment and responsibility treatment; steady psychotherapy can be utilized to treat the social side effects identified with Schizophrenia (Xie, 2013). Intellectual conduct treatment has indicated noteworthy enhancements in wretchedness, negative manifestations and social working. CBT is again not appropriate for the patients who are charming victims. Individual treatment can be reasonable to people who have been released from clinical settings. Steady treatment can be utilized to guide the patient while managing life issues by managing their issues with general help, explanations and consolation (Chien et al., 2013). A change in outlook from deficiency based to quality based will assist with expanding the degree of working in the patient. The personal satisfaction will improve and the manifestations will diminish. It will realize an adjustment in the mental self vi ew of the customer (Zargham-Boroujeni et al., 2015). More significant level of strength would oblige the psychological prosperity of the patient. The essential standards of solidarity based methodology is to use the quality previously controlled by the patient, furthermore the customer must be inspired to concentrate on the qualities (Rashid, 2015). At long last, the earth from where the customer will infer assets to fortify his or abilities ought to conduce enough. The family and the networks can assist with distinguishing the casual emotionally supportive network that can be given to such patients. Gatherings, social mediation get-togethers and instructive meetings can assist the patient with sharing his accounts with one different just as the professionals (Chien et al., 2013). It is fundamental to build up the helpful connection between the buyer and the professional. As indicated by scientists solidness can be connected contrarily to mental clutters. They have likewise shown th e connection between the expectation of recuperation, quality, gainful and a wonderful way of life (Zargham-Boroujeni et al., 2015). It very well may be said that treatment of schizophrenia can't be treated with one psychotherapy as no single strategy can address all the issues. A blend of subjective remediation, disease instruction and social aptitudes preparing alongside meds can fill in as the best treatment. Enthusiastic help in taking care of with a debilitating sickness, improving the adapting systems for advancing practical recuperation and adjustment of the underneath pathophysiology are the fundamental components of things to come psychotherapy mediations for schizophrenia. References Amaresha, A. C., Venkatasubramanian, G. (2012). Communicated feeling in schizophrenia: a diagram. Indian diary of mental medication, 34(1), 12. Chien, W. T., Leung, S. F., Yeung, F. K., Wong, W. K. (2013). Current ways to deal with medicines for schizophrenia range issue, part II: psychosocial intercessions and patient-centered points of view in mental consideration. Neuropsychiatric Disease and Treatment, 9, 14631481. https://doi.org/10.2147/NDT.S49263 Kapp, S. K., Gillespie-Lynch, K., Sherman, L. E., Hutman, T. (2013). Deficiency, distinction, or both? Chemical imbalance and neurodiversity. Formative brain research, 49(1), 59. Rashid, T. (2015). Positive psychotherapy: A quality based methodology. The Journal of Positive Psychology, 10(1), 25-40. Xie, H. (2013). Qualities Based Approach for Mental Health Recovery. Iranian Journal of Psychiatry and Behavioral Sciences, 7(2), 510. Zargham-Boroujeni, A., Maghsoudi, J., Oreyzi, H. R. (2015). Concentrating on mental patients qualities: another vision on emotional well-being care in Iran. Iranian Journal of Nursing and Midwifery Research, 20(3), 340346.
Saturday, August 22, 2020
Learning Styles in the Educational Environment Free Essays
Numerous individuals learn in various manners. Learning Styles are different methodologies or methods of learning. There are three kinds of Learning Styles. We will compose a custom exposition test on Learning Styles in the Educational Environment or then again any comparative theme just for you Request Now Individuals get, process, and hold data by utilizing visual, sound-related, or sensation strategies. Visual Learners learn by utilizing their eyes, regularly center around the eyes, and non-verbal communication, motions and outward appearance of their educators. It is additionally normal for visual students to remain plainly centered around the material. Sound-related students, learn through tuning in. These people like to examine materials and frequently give close consideration to the pitch, tone, words and speed of which instructors convey their messages. Sensation learning gives the requirement for an understudy to contact and feel so as to hold data. Individuals who are a sensation student frequently become handily disturbed because of their requirements for additional guidance and to genuinely get their hands on things identifying with the material before them. Your condition can assume a significant job in all learning styles. Distinctive natural variables can influence the learning procedure in positive and negative manners. A few students learn better when it is splendid while others are irritated by over the top light. Different students learn better when it is amazingly peaceful while commotion and movement are significant for certain understudies. The temperature of a situation can assume a job too. At the point when somebody is excessively hot or too cool they have a progressively troublesome time focusing and can't become familiar with the material vital. It is significant for a teacher to give the correct condition. A few understudies have diverse learning styles however they may have distinctive ecological inclinations too. For a model, a few understudies may jump at the chance to consider when the lights are darkened, yet others may think that its hard to see. A few understudies may appreciate playing music and some may discover it diverting and not effectively engaged. In todayââ¬â¢s society numerous individuals are using internet learning. Web based learning permits understudies to learn in a removed or burden area. A conventional study hall setting permits understudies to connect and trade thoughts. In the Quarterly Review of Distance Education (Fall 2006), ââ¬Å"A study contrasted the impacts understudy learning styles and Web-based learning (WBL) and conventional teacher based learning (ILB) on understudy information and fulfillment. Understudy information and fulfillment were estimated toward the finish of the courses as needy factors. The Kolb Learning Style Inventory was utilized to decide learning styles. The outcomes uncovered that studentsââ¬â¢ learning styles were factually huge for information when contrasting Web-based organization and teacher based arrangement. The outcomes demonstrated understudies with Assimilator and Converger styles accomplished better outcomes with the Web-based arrangement. Besides, this examination found a noteworthy distinction in understudy fulfillment for learning with the Web-based organization (p. 313-316). â⬠There are a ton of burdens with regards to learning styles for online students. For example, Students who go to online courses will be presented less to sound-related strategies than in a customary study hall setting. Some course materials will furnish you with as much visual and hands-on exercises as important. In an online class there is a ton of uninvolved learning done through understanding content, tuning in to sound clasps, and seeing designs, however can just impart through composition, email, and talking. In the College Student Journal (Sept 2010), the article expressed ââ¬Å"there was an examination that researched the connection between studentsââ¬â¢ learning styles and their accomplishment in two diverse learning situations: online guidance and customary guidance. The outcomes demonstrated that an) understudies in the customary learning bunch had higher, yet not measurably critical higher, levels of accomplishment than understudies in the web based learning gathering, b) a studentââ¬â¢s learning style had no factually noteworthy impact on their course reviews in any of the two instructional techniques, and c) there was no huge association between the learning style and instructional strategy. â⬠Whether it is on the web or customary when given a decent learning condition the vast majority will in general recall best by rehearsing the genuine article. Next, a blend of doing and talking about what we realize produces a high degree of consistency, trailed by talking alone. The communication and conveyance techniques utilized in online classes are not quite the same as customary classes. In Using Learning Styles to customize web based learning, Maria Zajac states ââ¬Å"The aftereffects of a review did at Warsaw School of Economics, where each semester up to 2,000 understudies go to online talks, have demonstrated that there are no noteworthy contrasts between the evaluations that understudy get in e-learning courses and in customary nearby classes ([3] Dabrowski and Zajac, 2006). Albeit, a few understudies showed in a study that e-learning techniques are progressively advantageous for them as they don't require, for example, making notes during the talk, which they saw as a factor affecting their focus, there was no noteworthy distinction between the last test of the year scores of those taking on the web and nearby talks (p. 256). â⬠If you are a sound-related student at which you learn best by hearing you might need to consider a conventional homeroom setting. There are a great deal of legends streaming around about learning styles. There is one conviction that learning styles isn't important to fuse helpful information. As far as anyone knows there is no trustworthy proof that learning styles exist. In the Myth of Learning Styles, (Reiner 2010), the writer squirms ââ¬Å"Students vary in their capacities, premiums, and foundation information, yet not in their learning styles. Understudies may have inclinations about how to learn, yet no proof recommends that taking into account those inclinations will prompt better learning (P. 32). The fantasy of learning styles depends on three premises: learning styles are characteristic, learning styles can be evaluated; learning styles can be coordinated to instructional styles. The legend of learning styles alludes to the possibility that training strategies ought to be coordinated to studentsââ¬â¢ extraordinary attributes. Despite the fact that individualization is alluring, learning style accept that specific student qualities are inborn when they may in truth be the consequence of experiential components. Accordingly, educators may coincidentally deny low-performing understudies chances to learn. Larger part of understudies have more than one learning style. Understudies should consider their learning style to recognize how they learn. Figuring out how to identify with others in their own style is significant in helping us get others and why they respond the manner in which they do. Setting aside effort to become familiar with your learning style will improve the manner in which you speak with others. All in all, there are a ton of natural factors that can influence the manner in which you learn. Understudies need to consider that there condition in which they are learning in assumes a significant job of how they process there data. The most effective method to refer to Learning Styles in the Educational Environment, Essay models
Friday, August 21, 2020
Jack Russell Terriers Essays - Terriers, Dog Breeds,
Jack Russell Terriers The Jack Russell terrier is a variety of canine created in the nineteenth penny. by an English pastor, the Reverend John (Parson Jack) Russell, 1795-1883, for chasing. The Jack Russell takes after the fox terrier and, similar to it, has two assortments, one with a short smooth coat, the other-the Parson Jack Russell terrier-wirehaired. It is a littler pooch than the fox terrier, be that as it may, gauging 9 to 18 lb (4 to 8 kg) and remaining around 10 to 15 in. (25 to 38 cm) at the shoulder. The shading is white with ruddy earthy colored, dark, or tan markings. The Jack Russell has dull, almond-molded eyes and V-formed ears that are conveyed forward. The terrier is certainly not a perceived American Kennel Club breed and less accentuation has been put on its fitting in with a variety standard than on its capacities as a chasing and friend hound. The variety can get forceful and dangerous if not given the consideration and exercise required by a pooch reproduced for chasing. Creature Science
Saturday, June 13, 2020
Studentââ¬â¢s Success in the Australian Tertiary Admission Rank - 825 Words
Privileges and Disadvantages that Affect Student's Success in the Australian Tertiary Admission Rank (Research Paper Sample) Content: AUSTRALIAN TERTIARY ADMISSION RANK (ATAR)By Student's NameCourse Code and NameProfessorà ¢Ã¢â ¬s NameUniversity NameCity, StateDate of SubmissionThere is a general assumption that students who do well in high school will excel in the university while those who perform poorly in high school will have continue with such performance even at tertiary level. The Australian system uses the Australian Tertiary Admission Rank (ATAR) criteria in admission centres when students apply for tertiary institutions. The ATAR performance depends on studentà ¢Ã¢â ¬s past performance at the high school level. Since university students come from different backgrounds and enter college from different paths, there are factors that will affect a studentà ¢Ã¢â ¬s ATAR. The paper will analyse the privileges and disadvantages that will affect studentà ¢Ã¢â ¬s success in the Australian Tertiary Admission Rank.The performance in the Australian Tertiary Admission Rank is based on year 12 results, and this system is used in all States in Australia except Queensland. The rank places students from a high of 99.96, decreasing by 0.05 to reflect a studentà ¢Ã¢â ¬s year 12 achievement about their year seven cohort. There is a complex scaling system to ensure consistency across schools and particular students. A student rank of 80 means that they are in their 20 percent of age cohort. The ATAR serves as a basis to compare admission cut-off points across the different Australian Universities. The Australian Tertiary Admission Rank also serves as an indicator of the demand for courses annually.However, studentà ¢Ã¢â ¬s performance in the Australian Tertiary is affected by various privileges and disadvantages of students. The students come from different cultural and economic backgrounds which play a role in the performance of the test. The type of schools attended by the students also plays a role in their overall performance, since different kinds of schools have various facilities and resources to support studentà ¢Ã¢â ¬s welfare.The social-economic status of a student affects the studentsà ¢Ã¢â ¬ performance in the ATAR and even in the university performance. Students from educated and professional families with social class are more likely to rank higher in the tertiary admission test than students in the not-well-to-do families. Gary Marks, an educational researcher at Melbourne Institute of Applied Economic and Social Research, notes that HSC students from the metro schools were 2.7 times more likely to succeed in ATAR than the students in the county schools CITATION Ing14 \l 1033 (Inga, 2014). Students from the county schools have a large number of students from the lower class unlike those in the metro schools.The socio-economic levels of students may also depend on support facilities available to students. Students from a lower class have fewer resources to support their education. They have to struggle hard to succeed and in m ost cases, they make it to the honours roll. Students whose parents are educated and live a decent life receive moral and financial support from the parents. Such students are more likely to perform well in the ATAR and in another university test since they have their parents as role models.The nature of high schools attended affect a studentà ¢Ã¢â ¬s Australian Tertiary Admission Rank. Students from private schools are more advantaged than those in the state-owned institutions. Private schools are awash with money and exclusivity, and students get access to the best facilities. Also, the private schools pick and choose the best teachers to impart knowledge to the students. According to the Glance 2014 report, Australiaà ¢Ã¢â ¬s private school students aged 15 years have 7.5 hours of homework per week. The weekly rate exceeds the state schools by 2 hours CITATION The151 \l 1033 (The Knox School, 2015). Therefore, elite schools achieve higher results by expecting more from stu dents.There is a steady growth of the independent education sector, and the federal and state governments are continuously shovelling large amounts of money into elite private schools. The trend has subsidised the cost of attending private schools while the public-sector schools continue struggling financially. There is also a trend where parents who attended non-traditional schools are choosing the private option for their children. The trend has made it possible for students to attend the private schools as a way of building a strong foundation before joining universities. The students from private schools are therefore better placed to rank higher in the ATAR and also perform better in other school tests. According to Gemici et al. (2013), students from independent schools are more likely to rank better than students from other schools in the transition to university tests.The studentà ¢Ã¢â ¬s Australian Tertiary Admission Rank is also affected by the geographical location of students. The parentà ¢Ã¢â ¬s occupation and the location is a significant factor in determining where the family lives, whom they interact with and how they bring up the children. Stephen Lamb, Victoria University policy researcher, notes that the social context plays a role in studentà ¢Ã¢â ¬s cognitive ability and academic excellence CITATION Ing14 \l 1033 (Inga, 2014). Parents in the middle and upper class invest considerable resources to help...
Sunday, May 17, 2020
Reviewing Prefix, Suffix, and Root Word Vocabulary
This exercise will give you practice in recognizing and using common prefixes, suffixes, and roots. Instructions For each sentence below, study the one word thats in bold print. See if you can identify the root word (or base) along with any prefixes and/or suffixes that are attached to it. After you have filled in all the blanks, compare your answers with those below. We watched a preview of the new Pixar movie.Root: ____________ââ¬â¹Prefix: ____________The dancing cat was seen by more than two-million YouTube viewers.Root: ____________Suffix: ____________The teacher handed out paper hearts to the students who had done extra work.Root: ____________Suffix: ____________The magician made the rabbit disappear.Root: ____________Prefix: ____________At the end of his performance, the magician made a graceful bow to the audience.Root: ____________Suffix: ____________Shyla asked the magician for his autograph.Root: ____________Prefix: ____________Because of the lightness of the breeze, the sailboat moved quite slowly.Root: ____________Suffix: ____________Despite the heaviness of his backpack, Jack raced up the hill.Root: ____________Suffix: ____________Some dogs are shy or unfriendly, and they might bark or snap if you try to pet them.Root: ____________Prefix: ____________Suffix: ____________Esther quickly reopened the door and called for her cat.Root: ____________Prefix: ____________Suffix: ____________We stood on a bluff overlooking the ocean.Root: ____________Prefix: ____________Suffix: ____________In todays world, no part of the globe is unreachable.Root: ____________Prefix: ____________Suffix: ____________My father never let anyone see him dressed informally.Root: ____________Prefix: ____________Suffix: ____________Everyone thought that Mr. Darcy was the proudest, most disagreeable man in the world.Root: ____________Prefix: ____________Suffix: ____________Preschoolers should have plenty of opportunities to run, play, and listen to stories.Root: ____________Prefix: ____________Suffix: ____________The speaker pointed out the unfairness of blaming high schools for the poor preparation of college freshmen in reading, writing, and math.Root: ____________Prefix: ____________Suffix: ____________ Answers Below are the answers to the exercise: Root:à viewPrefix:à pre-Root:à viewSuffix:à -ersRoot:à teachSuffix:à -erRoot:à appearPrefix:à dis-Root:à graceSuffix:à -fulRoot:à graphPrefix:à auto-Root:à lightSuffix:à -nessRoot:à heavySuffix:à -nessRoot:à friendPrefix:à un-Suffix:à -lyRoot:à openPrefix:à re-Suffix:à -edRoot:à lookPrefix:à over-Suffix:à -ingRoot:à reachPrefix:à un-Suffix:à -ableRoot:à formalPrefix:à in-Suffix:à -lyRoot:à agreePrefix:à dis-Suffix:à -ableRoot:à schoolPrefix:à -preSuffix:à -ersRoot:à fairPrefix:à un-Suffix:à -ness
Wednesday, May 6, 2020
Personal Statement On Social Identity Essay - 1491 Words
Social identity is most commonly explained as a personââ¬â¢s awareness of who they are according to groups they assign themselves with (social class, teams, family, etc.). When I think about my own social identity I ask myself, ââ¬Å"What defines me?â⬠Social identities allow us to have a sense of belonging in a hectic world. For my own social identity I know that I am a white young adult. I am able to acknowledge that I am female and I also identify as a woman. I practice Christianity, am a heterosexual and would classify myself as middle to upper class. Additionally, I am able bodied. These particular attributes I identify myself with I think of most frequently. If I were to rank them from most thought about to least the order would go as so, young adult, woman, a female, white, heterosexual, upper to middle class, able bodied and lastly Christian. Identifying myself as a female and a women as well allows me to see recognize the differences between men and women. This is becoming more and more relevant to my everyday life. I think that is because I will be graduating in May, and finding a job will be challenging. However, since I am a woman it will be even more challenging since it has been discussed that men are supposedly ââ¬Ëbetter and stronger leadersââ¬â¢. Not only will being a women play into my future job hunt, but also being a young adult who is a recent college graduate. That could additionally play a factor into jobs because I have less experience than other potentialShow MoreRelatedIdentity Theft Essay832 Words à |à 4 Pagessociety is stolen identity. Stolen identity can ruin the life of every citizen in the United States and foreign countries. According to Ballard, a journalist, who recognizes the Federal Trade Commission for capturing identity theft as the number one rank of consumer complaints (21). Out o f ten million people, there will be one person who has been a victim of stolen identity. 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Audit Strategic Planning Devoid of Risk
Question: Describe about the Audit Strategic Planning for Devoid of Risk. Answer: Introduction It is a common parlance that each business is vulnerable to various kinds of risks. The companies are unable to keep the risks at bay even after proper consideration of the risk and strategic planning. Such a risk is define as inherent risk and is relate to the activity of the business without any consideration of the nature of business. Financial fraud is on the rise and hence, it is important to have strong audit in practice. There are certain factors that need to be taken into consideration. Even the audit is not devoid of risk (Gilbert et. al, 2005). There are various factors that influence the audit process and the auditor need to shed light on it. Auditor plays a vital role and therefore, the decision provided by the auditor plays a leading role. It is the duty of an auditor to maintain personal touch with the management so that information associated with errors and frauds in the financial statements can be effectively assess. Such an auditor must make proper enquiries with th e management to ascertain the truthfulness of financial information. Furthermore, the auditors opinion depends on the notion of reasonable certification and hence he must not assure any traces of errors and frauds in the financial statements. Acceptable Audit Risk An auditor is a key functionary in building the credibility of the company. His assessment and judgement go a long way in creating a stable report with sincerity and with honest facts and opinions. His responsibility is not to just plan and perform the auditing responsibility with reasonable assurance but also create value for the stakeholders in the entire process. In doing so, he carries residual risk or the audit risk of issuing an unqualified report due to his failure to detect misrepresentation, fraud, or errors (Fazal, 2013). His opinion gives the confidence whether the financial statements are error free and of any material misstatement. A later discovery of fraud or misrepresentation by the company that the auditors could have detected within his powers can attract penalty and criminal charges against the audit firm and the auditor. Audit firms subscribe to malpractice insurance to manage this risk and the potential legal liability (Manoharan, 2011). While communicating about the discovery of errors and frauds with the management, auditors must take into account the integrity of financial information. During the audit process, if an auditor has reasonable grounds to believe that even the management is involved in the fraud, then he must make proper steps to communicate such happenings with the superior authorities and must consider the position of indulged personnel in such fraud. The auditor in his best judgement and experience has to consider the best outcome factors that will determine his issuance of the unqualified report. However, the audit reports can go wrong in matters such as issuing an unqualified report where qualification is reasonably justified, issuing a qualified opinion without substance, failing to magnify an important factor in the audit report, and providing an opinion on the financials where the limitation of the scope does not require that opinion (Parker et. al, 2011). Audit risk is a component of various factors that lead to an audit activity. The entire process of audit can be broken up into components that make up the entirety of audit risk. These components by a commonly accepted model are Inherent Risk, Control Risk, and Detection Risk. Audit Risk = Inherent Risk * Control Risk * Detection Risk Audit risk is a product of all these three risks. The auditor has to have a measure of these risks and ensure these stay in their acceptable limits to allow the Audit risk to be minimize. Inherent Risk It is the risk of material misstatement in the financials due to errors of omission or commission and specific control failures. These risks are especially broad in where a large spectrum is judgement and estimation is involved or transactions get very complex. For example, financial organisations indulging in hedging and speculative derivatives will pose a risk of loose control and highly informal way of recording risk. This risk will get reduced in a en established environment for a company where method of control and recording are stable and developed (Roach, 2010). Control Risk It is the risk arising due to failure or absence of operational controls in the organization. Organizations need to have adequate internal controls for prevention and detection of frauds and errors (Livne, 2015). This assessment needs to be more carefully for smaller firms where there is no specialization of tasks/processes and many control features might not be established which could actually minimize the effects of control risks. Detection Risk This is the risk that inspite of certain indications, auditors might fail to add up the signals and reach to the potential fraud or misrepresentation. It is the auditors responsibility to apply audit procedures and detect material misinterpretations, or representations. The failure to follow certain procedures and potential omissions happens due to limitations that are inherent in respect of sampling selection. This can be reducing by increasing the number of sample transactions (Livne, 2015). These form part of the audit risk model where the auditors examine the inherent and control risks of audit engagement while understanding the environment and operational efficacy of the organisation. Detection risk is the residual risk after into consideration the previous two risks as mentioned and the overall audit risk that the auditor is comfortable to take upon himself. These above factors form the basis of the audit risk and there are some external factors which might make the auditors consider their opinion on the risks of the organization for which audit is carried out. We discuss below how the below factors affect the audit risk. User reliance on financial statements It is known as Engagement risk at the financial statement level and is affected by the final use and urgency or seriousness of the use by the end user. For example, if the financial statements are to be use for a credit appraisal process, the motivation of the management to influence the auditor will be very high and the auditor will have an added pressure to adhere to the exact standards or create favourable opinion (Hoffelder, 2012). This might in instances lead to window-dressing of the statements. Essentially the risk of the end usage increases the risk of closer scrutiny which might create a bias in the mind if the auditor whether to really grasp all the nuances or let few slides if the end user is just for common public. Likelihood of financial difficulties The going concern principle applies to all commercial entities unless specified so or indications are seen through the liquidity of the organization. It is the auditors responsibility to detect and magnify areas that can be potential for continuity issues and for such examination, desired level of evidence has to be collected. If a doubt arises, the management plans should be consider mitigating destructive information reflected in the financial statements (Horngren, 2013). The management can also mislead such information and it takes a very incisive and sometimes experienced auditor to see through the planning to check if the company will really be serious. It is important for the auditor to keep aside his personal biases in determining the facts in such cases (Lapsley, 2012). Management of the firm being audited The integrity of the management is an important factor in controlling the auditors risk. A way to document this is the clients acceptance/continuance form. Managements attitude towards standards, follow-ups, setting policies for internal control and their seriousness will make the auditors job that much easier (Cappelleto, 2010). This will also set the tone for the employees to follow and the component risks can be minimize or measured. It is in the auditors well-being that he keeps reminding the management about the importance of strong internal controls, documentations, which will help, reduce his own bias and judgement issues in giving a qualification on the audit. Effective use of the decision of auditors by the audit firms facilitates in contracting the gap. As per various studies, audit standards can be effectively maintained through the proper assistance of auditors decisions, thereby providing great help to the people. Furthermore, when an auditor performs audit processes wit h dubiousness, it facilitates in high quality audit because it ensures that every uncertain situations are taken into account. Conclusion Audit strategies for large and small firms will vary on the factors of complexity and management efficiency levels. Sometimes large firms use a lot of procedural rules and by-laws to manipulate the same information a small company cannot hide from its auditors/end users (Cappelleto, 2010). The risk of audit hangs not just in the necks of the auditor but the company at large. It will assist him to be attentive about the information incorporated in the financial statements and he is bound to accept such received information only when other details oppose with the former one. Hence, investigation must not be conducted before this. Such examples happen repeatedly where auditors and management work hand-in-glove to create Enrons of the world. To avoid such fallen standards of auditing, it is important for the auditing companies to build models to be following and procedures to be report for all audits. References Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Fazal, H 2013, What is Intimidation threat in auditing?, viewed 15 September 2016, https://pakaccountants.com/what-is-intimidation-threat-in-auditing/. Gilbert, W. Joseph J and Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W, Pearson Australia Group. Lapsley, I. 2012, Commentary: Financial Accountability Management, Qualitative Research in Accounting Management, vol. 9, no. 3, pp. 291-292. Livne, G 2015, Threats to Auditor Independence and Possible Remedies, viewed 15 September 2016, https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full. Manoharan, T.N. 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Parker, L, Guthrie, J Linacre, S 2011, The relationship between academic accounting research and professional practice, Accounting, Auditing Accountability Journal, vol. 24, no. 1, pp. 5-14. Roach, L 2010, Auditor Liability: Liability Limitation Agreements, Pearson.
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