1, Which of the following statements relating to audit testing is most correct?
A: If the auditor performs more substantive tests of transactions for an assertion about a class of transactions (e.g. sales), they will likely be able to perform fewer substantive tests of balances for the related assertion about the associated account balance (e.g. Accounts Receivable)
B: Test of controls directly examine material misstatements in the accounting records.
2, Which of the following statements relating to the performance of audit tests is most correct?
A: Vouching from the accounting records to the source documents provides reliable audit evidence on occurrence.
B: Inspection of tangible assets provides reliable audit evidence on completeness.
3, Which of the following statements relating to the assessment of control risk is most correct?
A: When the control environment is poor, the auditor will be reluctant to assess control risk at less than high.
B: When an effective control is identified, the auditor must assess control risk at less than high and perform test of controls.
4, Which of the following statements about the appropriateness of an audit strategy is most correct?
A: Assuming effective controls, a predominately substantive approach is likely to be the most efficient approach when auditing a large client.
B: Assuming effective controls, a predominately controls approach is likely to be the most efficient audit approach to reduce audit risk for the assertion of occurrence for sales revenue when there are a large number of repetitive sales transactions.
5, Which of the following independent circumstances describes an appropriate audit strategy?
A: Inherent risk about an assertion for a balance is assessed as low. The auditor assesses control risk as low and performs extensive tests of controls to support this assessment. Detection risk is assessed as high and the auditor does not perform any substantive procedures.
B: Inherent risk for an assertion for a balance is assessed as high. The auditor assesses control risk as high and does not perform test of controls. The auditor performs extensive substantive tests of transactions and balances in responses to a desired low level of detection risk
Effects of Mental Illness and Stigma on the Individual and Family Members
Presentation:
Alongside the immediate effects of dysfunctional behavior, all Canadians are in a roundabout way influenced by psychological maladjustment through a relative, companion or associate (MCHA, 2019). This survey of writing will concentrate on all people influenced by psychological sicknesses and the effects on their public activity, eagerness to look for treatment, and their working environment jobs. Different investigations have been directed in regards to the effects of shame on one’s public activity, affirming that “42% of Canadians were uncertain whether they would associate with a companion who has a psychological maladjustment”. (CAMH, 2008). The shame encompassing psychological maladjustment may likewise hinder one from looking for legitimate consideration. Because of the trashing of psychological instability, many enduring are not looking for treatment which turns into a “noteworthy boundary to recuperation” (Yeh, Jewell, and Thomas, 2017). Work environments have likewise progressed toward becoming disparaged, making many feel awkward just as jobless. Pre´ville et al. (2015), found that 76.3% of people revealed they would not contract somebody who had a psychological well-being issue.
Public activity:
People influenced by dysfunctional behavior face numerous social difficulties. One investigation led by highschool understudies recommended that social separation in regards to psychological instability is basically because of the absence of information concerning emotional wellness (Bulanda, Bruhn and Zentmyer, 2014). The examination included 57 center school understudies and was directed twice; previously and afterward after an exercise on psychological maladjustment. The primary test found that 44.8% of the understudies would be reluctant to converse with somebody with an emotional wellness issue, and 39.0% of the understudies would befriend somebody with psychological well-being issues. After the exercise the test found that 81.0% of understudies would be hesitant to converse with somebody with a psychological wellness issue, and 55.9% of understudies would warm up to somebody with emotional well-being issues. In spite of the fact that most of understudies after the exercise would be hesitant to get to know somebody with emotional wellness issues, this investigation recommends that the absence of learning encompassing this subject outcomes in the rejection and social removing from those experiencing psychological wellness issues. (Bulanda, Bruhn and Zentmyer, 2014).
Smilarily, the social avoidance of those with psychological well-being issues are even predominant in secondary schools. Fritz. G.K (2013) found that in an investigation including more than 300 teenagers, comparative examples of disparagement toward different understudies were at that point set up by highschool.
Then again, people experiencing psychological well-being issues likewise will in general detach themselves from their groups of friends. As indicated by Thompson and Park (2016), people living with dietary issues regularly hide their diseases to keep away from criticism. In any case, this longing for disguise can prompt withdrawal from groups of friends and every day schedules. Besides, relatives of people with a psychological instability are trashed through numerous biases inside their groups of friends (Muralidharan, Lucksted, Medoff, Fang and Dixon, 2016). Muralidharan et al. (2016), found that having a nearby relative with an emotional wellness issue can have “negative consequences for one’s work and social working.” Some preferences incorporate, being accused for their relative’s disease, being thought of as insane in light of the fact that they are related with somebody who is rationally sick and poor child rearing (Muralidharan, Lucksted, Medoff, Fang and Dixon, 2016)
Research confirms that “knowing or connecting with somebody who experiences an emotional well-being issue expands their social acknowledgment.” (Zalazar et al., 2018). As indicated by Zalazar et al., (2018), having significant contact with somebody with an emotional well-being issue is connected to having a progressively uplifting frame of mind toward all people affected. They found that 67%
of people would proceed with an association with a companion who has turned out to be affected by an emotional wellness issue.
Eagerness to Seek Treatment:
The disgrace around psychological instability puts people in danger for not looking for assistance for themselves or for helping their companions (Bulanda, Bruhn and Zentmyer, 2014). Bulanda, Bruhn and Zentmyer, (2014), found that in the wake of looking into 13 examinations managing immature assistance looking for practices, open and self-shame were among the top hindrances to looking for assistance.
In addition, contrasted with created nations, the most elevated predominance is in creating nations, where 75% of rationally sick patients are not accepting treatment, essentially because of the disgrace encompassing psychological wellness administrations (Al , Alqurneh, Dalky, and Al-Omari, 2017). An examination among Arab populaces found that negative frames of mind toward psychological wellness administrations impact their assistance looking for practices. Al , Alqurneh, Dalky, and Al-Omari, (2017) found that in this investigation of 482 members, just 8.1% have utilized psychological wellness benefits in the previous three years, while 91.9% of members had never visited any. This investigation proposes that the demonization of psychological maladjustment essentially hinders the readiness of one to look for appropriate treatment.
Moreover, numerous people are declining help even before being formally determined to have a psychological well-being issue, because of the vilification behind emotional well-being treatment. As per Mood Disorders Society of Canada in 2014, 79% of individuals who announced experiencing discouragement had never observed a doctor to be analyzed (Georgopoulos, M. 2017). Additionally, 40% of respondents to a 2016 study concurred they have encountered sentiments of tension or gloom however never looked for therapeutic assistance for it (CAMH, n.d.). Because of the dread of being judged and oppressed by society, people are denying this useful treatment from the get-go.
Working environment Roles:
People influenced by psychological instability face disgrace from their bosses and associates, at last modifying their self-personality and capacity to work. The interest of people influenced by a psychological maladjustment has moved toward becoming progressively lower. Nardodkar et al. (2016), found that the joblessness rate among those living with psychological wellness issues ranges from 70–90%.
Shame in the work environment can likewise make many influenced people feel awkward, regardless of whether legitimately or in a roundabout way affected by dysfunctional behavior. A CAMH concentrate found that 64% of Ontario laborers would be worried about how work would be influenced if a partner had a dysfunctional behavior, and 39% of Ontario laborers demonstrate that they would not tell their supervisors on the off chance that they were encountering an emotional well-being issue (CAMH, 2015).
Disavowal of openings for work is an ordinary reality for some people with emotional wellness issues (Douglas, 2013). As indicated by Douglas (2013), most managers offer representative help programs, notwithstanding, the administrations keep on being under-utilized by laborers because of the shame around psychological maladjustment. Hence, removing the disgrace from treatment can profit workers and help shield them from inclination extraordinary or being terrified of separation on the off chance that they look for that help. Additionally, a 2016 report expressed that just about 17% of associations in Canada have even begun actualizing the gauges of psychological wellness practices, and 42% of representatives feel that their work environment is doing inadequately in managing emotional well-being issues (Georgopoulos, M. 2017).
End:
The effects that shame has on all people who are influenced by psychological well-being issues are broad. Bulanda, Bruhn, Byro-Johnson, &Zentmyer (2014), expressed that the disgrace around psychological sickness could “leave adolescents significantly increasingly segregated as they experience dismissal from their companions.” Furthermore, “because of the shame and one’s craving to maintain a strategic distance from these negative feelings, people may deny treatment” (Bulanda, Bruhn and Zentmyer, 2014). Research has additionally demonstrated that businesses and representatives would extraordinarily profit by cultivating a mentally sound and comprehensive workplace (CAMH, n.d.). Albeit 81% of Canadians are progressively mindful of emotional well-being issues contrasted with five years back, the demonization of psychological instability is as yet predominant and essentially impacts one’s public activity, ability to look for treatment, just as their job in the work environment. (CAMH, n.d.)
References:
Al Ali, N. M., Alqurneh, M. K., Dalky, H., and Al-Omari, H. (2017). Variables influencing help-chasing frames of mind with respect to psychological well-being administrations among participation of essential medicinal services focuses in Jordan. Worldwide Journal of Mental Health, 46(1), 38. https://doi.org/10.1080/00207411.2016.1264039
Bulanda, J.J. Bruhn, C. Byro-Johnson, T. Zentmyer, M. (May 2014). Tending to Mental Health Stigma among Young Adolescents: Evaluation of a Youth-Led Approach. Recovered from http://web.b.ebscohost.com/ehost/detail/detail?vid=0&sid=847e4e65-849a-43ce-a14f-6b062ba9266f%40sessionmgr101&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=aqh&AN=96390684
Douglas, G. (2013). Bosses Face Obstacles in Dealing With Employee Mental Health. HR Focus, 90(11), 3. Recovered from http://search.ebscohost.com/login.aspx?direct=true&db=aqh&AN=91516283&site=ehost-live
Fritz, G.K. (August 2013). Disgrace and psychological instability: Impact on access to treatment. Recovered from http://web.b.ebscohost.com/ehost/detail/detail?vid=0&sid=5001c446-c1e0-4212-8b55-36efd17b9f%40sessionmgr104&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=aqh&AN=89129661
Georgopoulos, M. (2017). Emotional wellness is anything but a Dirty Word: De-deriding Mental Health in the Workplace and Leaderships Role in It. Canadian Manager, 42(3), 26. Recovered from http://search.ebscohost.com/login.aspx?direct=true&db=aqh&AN=126628043&site=ehost-live
Emotional wellness, Stigma and the Workplace. (n.d.). Recovered from https://www.camh.ca/en/camh-news-and-stories/psychological well-being shame and-the-workplaceMental Illness and Addiction: Facts and Statistics. (n.d.). Recovered from https://www.camh.ca/en/driving-change/the-emergency is-genuine/emotional wellness measurements
Muralidharan, A., Lucksted, A.,