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An auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit. Auditor's reports are considered essential tools when reporting ...
Management representation is a letter issued by a client to the auditor in writing as part of audit evidences. [ 1] The representations letter covers all periods encompassed by the audit report, and is dated the same date of audit work completion. It is used to let the client's management declare in writing that everything is MRL and is ...
The Alcohol Use Disorders Identification Test (AUDIT) is a ten-item questionnaire approved by the World Health Organization to screen patients for hazardous (risky) and harmful alcohol consumption. It was developed from a WHO multi-country collaborative study, [1] [2] [3] the items being selected for the AUDIT being the best performing of ...
The Diagnostic and Statistical Manual of Mental Disorders ( DSM; latest edition: DSM-5-TR, published in March 2022 [ 1]) is a publication by the American Psychiatric Association (APA) for the classification of mental disorders using a common language and standard criteria. It is the main book for the diagnosis and treatment of mental disorders ...
Psychophysiology. Psychophysiology (from Greek ψῡχή, psȳkhē, "breath, life, soul"; φύσις, physis, "nature, origin"; and -λογία, -logia) is the branch of psychology that is concerned with the physiological bases of psychological processes. [ 1] While psychophysiology was a general broad field of research in the 1960s and 1970s ...
The audit working paper are divided into two parts: The first group consists of the current file and second group contains the permanent file. The data to be used for a number of years placed in permanent file. The auditor can rely on the facts and figures recorded in permanent files. Audit working papers are the property of the auditor.
Psychological evaluation is a method to assess an individual's behavior, personality, cognitive abilities, and several other domains. [ a][ 3] A common reason for a psychological evaluation is to identify psychological factors that may be inhibiting a person's ability to think, behave, or regulate emotion functionally or constructively.
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." [ 1] Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as ...