WORKING PAPER Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Barbara M. Vinciguerra Penn State Great Valley School of Graduate Professional Studies Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Abstract Professional standards require auditors to be independent in the performance of attestation services. Critics of the accounting profession have expressed
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Describe the role of situational and dispositional factors in explaining behavior Both situation and dispositional factors play a significant role in people explaining behavior. (in that they guide the judgment on both our actions and people’s actions.) Attribution theory‚ known as how people interpret and explain behavior in the social world‚ is closely related to these two factors. People tend to attribute behavior depending on their roles as actors or observers‚ known as the actor-observer effect
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people that are around or using the place to protect them from risk of the people at work doing their jobs. always arrange to implement safety measures which are identified in risk assessments. well trained people should implement the changes if it is necessary. make sure you have emergency procedures‚ provide clear information and free training so all employees work properly and to a high standard. the employer must make sure that all risks and control measures are explained to the employee and understood
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A national sample of 4‚023 adolescents aged from 12 to 17 years of age were interviewed about substance abuse‚ experiences with victimization‚ substance abuse within their family‚ and posttraumatic reactions to identify risk factors of substance abuse. The survey was done by speaking to adolescents over the telephone and asking them questions. Of the 4‚023 people who participated‚ 3‚161 were a national probability household sample of adolescents. The other 862 people were considered a probability
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rise in the number of pensionable-aged Scots by 2035 (Scottish Government‚ 2011b)‚ this increase in chronic disease has led to a focus on the health risks associated with our behaviour (Dixon and Johnston‚ 2010). Risk Factor: Excessive Alcohol Consumption Alcohol has an irritant effect‚ contributing to arteriosclerosis‚ ultimately increasing the risk of hypertension‚ heart disease and stroke (Harrington-Dobinson and Blows‚ 2007a). It irritates the mucous lining of the gastrointestinal tract and
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Please describe the factors that have most influenced you and your hopes and dreams. How have they shaped you? I come from the bustling capital city of Kathmandu‚ located in the tiny Himalayan nation of Nepal in South Asia. Home to the tallest mountain in the world‚ Mount Everest and wedged between two giant economies‚ India and China‚ I was born and raised in a middleclass family. Although I moved to Hawaii in 2007 for my father’s PhD at the University of Hawaii‚ I returned to Nepal in 2012. Seeing
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CASE STUDY “Trouble with the Terrorist Watch List Database” 1. Please read the case study that starts on the next page. 2. Answer all 5 questions below. 1. What Information Systems concepts are illustrated in this case? 2. Why was the consolidated terror watch list created? What are the communication benefits of the list? (Comm) 3. Describe some of the weaknesses of the watch list. What management‚ organization‚ and technology factors are responsible for these weaknesses? 4. What steps would
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The True Risk Factors for Non-communicable Diseases Introduction Greeting my fellow classmates and a happy holiday. As the name implies‚ non-communicable diseases are those diseases that cannot pass from one individual to another individual‚ these diseases include coronary heart disease‚ stomach ulceration‚ stroke‚ ischemic diseases‚ neuropsychiatric diseases‚ cancer‚ cardiovascular diseases‚ diabetes etc. Previously‚ in our community we referred to these diseases as the “rich man” diseases‚ because
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patient is 82yrs old female weight 200lbs and height 62inches. Patient’s admitting diagnosed are hypertension‚ glaucoma‚ osteoporosis‚ insomnia and anxiety. For hypertension patient taking carvedilol tab 3.125mg by mouth every two hours is beta blocker. Beta blocker affect the heart and circulation (blood flow through arteries and veins). Coreg is used to treat heart failure and hypertension (high blood pressure). It is also used after a heart attack that has caused your heart not to pump as
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out of 4 questions correctly. 1. Follicle-stimulating hormone (FSH) You correctly answered: d. stimulates ovarian follicle development. 2. Estrogen You correctly answered: d. is produced by developing ovarian follicles. 3. Calcitonin You correctly answered: b. works against the development of osteoporosis. 4. Which of the following statements is true? You correctly answered: c. The ovaries stop secreting estrogen after menopause. 10/20/13 page 1 Experiment Results Predict Question:
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