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Test Bank For Foundations of Mental Health Care 8th Edition by Morrison-Valfre All 33 chapters covered and latest verified ISBN:9780323293815Test Bank For Foundations of Mental Health Care 8th Edition by Morrison-Valfre All 33 chapters covered and latest verified ISBN:9780323293815 Chapter 01: The History of Mental Health Care Morrison-Valfre: Foundations of Mental Health Care, 8th Edition. The Mental Health Systems Act of 1980 was one of the most progressive mental health bills in the history of the United States, but its enactment was interrupted by the: a. Election of a new president b. Appointment of a new Surgeon General c. Rapid expansion of community centers d. National Alliance on Mental Illness (NAMI) surveys ANS: A The election of a new president and his administration led to drastic cuts in federal funding for mental health programs. None of the other three choices were a part of the Mental Health Systems Act of 1980. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 7 OBJ: 9 TOP: Congressional Actions KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 17. The Omnibus Budget Reform Act (OBRA) of 1987 prevented the housing of people with chronic mental illness in: a. Nursing homes b. State mental health facilitNieUsRSINGTB.COM c. Residential treatment centers d. Homeless shelters ANS: A Many mentally ill, especially elderly, people were inappropriately placed in nursing homes with personnel who were not trained to care for these people. OBRA prevented this practice. State mental health facilities, residential treatment centers, and homeless shelters were not addressed in the OBRA of 1987. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 8 OBJ: 9 TOP: Congressional Actions KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 18. In the late 1980s, government funding for mental health care dwindled, and most insurance companies coverage for psychiatric care. a. Withdrew b. Increased c. Decreased d. Added ANS: A Unfortunately, insurance companies followed the trend of the national government to the point of actually dropping coverage for psychiatric care. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 1 OBJ: 9 TOP: Congressional Actions KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 19. In 2006, the National Alliance on Mental Illness (NAMI) conducted a comprehensive survey and grading of state mental health care for adults and learned that the overall grade for care was: a. ―Aǁ b. ―Bǁ c. ―Cǁ d. ―Dǁ ANS: D The NAMI gave a grade of ―Dǁ to the mental health care system based on poor funding, limited availability of care, and patients’ lack of access to mental health care. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 6 OBJ: 9 TOP: Congressional Actions KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 20. Which of the following persons has the greatest risk for developing ineffective coping behaviors? a. The middle-aged man whose diet is high in saturated fat and who has a 20-year history of tobacco use b. The single 30-year-old female facing the death of her father c. The 19-year-old college student with a family history of schizophrenia d. The 9-year-old whose parents are nurturing but provide chores and responsibilities ANS: C VERIFIED-TEST BANK Mental health is influenced by three factors: inherited characteristics, childhood nurturing, and life circumstances. The risk for developing ineffective coping behaviors increases when problems exist in any one of these areas. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 2 OBJ: 2 TOP: Introduction KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 21. In the early 1900s the first theory of mental illness that showed behavior could be changed is attributed to: a. Beers b. Dix c. Freud d. Pinel ANS: C Freud was the first person who succeeded in explaining human behavior in psychological terms and in demonstrating that behavior can be changed under the proper circumstances. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 8 OBJ: 5 TOP: Psychoanalysis KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity U S 1. The humoral theory of disease embraced by Hippocrates required a balance of which elements? (Select all that apply.) a. Fire b. Water c. Light d. Air e. Earth ANS: A, B, D, E Hippocrates viewed mental illness as a result of an imbalance of humors—the fundamental elements of air, fire, water, and earth. Each basic element had a related humor or part in the body. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 2 OBJ: 2 TOP: Greece and Rome KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 2. Which aspects of adult mental health care systems did the National Alliance on Mental Illness survey focus on? (Select all that apply.) a. Availability of care b. Access to care c. Regulation of medications d. Increased funding ANS: A, B, D In 2006, the National AlliancNe onRMIentaGl IllBC(NMAMI) conducted the ―first comprehensive survey and grading of state adult mental health care systems conducted in more than 15 yearsǁ (NAMI, 2006). Their results revealed a fragmented system with an overall grade of D. Recommendations focused on increased funding, availability of care, access to care, and greater involvement of consumers and their families. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 8 OBJ: 9 TOP: Twenty-first century KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 3. Mental health is said to be influenced by which of the following factors? (Select all that apply.) a. Diet and nutritional intake b. Inherited characteristics c. Activities of daily living d. Childhood nurturing e. Life circumstances ANS: B, D, E Mental health is influenced by three factors: inherited characteristics, childhood nurturing, and life circumstances. The risk for developing ineffective coping behaviors increases when problems exist in any one of these areas. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 7 OBJ: 2 TOP: Congressional Actions KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity COMPLETION 1. During the middle ages, mentally ill patients often were burned at the stake and were greatly mistreated. In an attempt to treat mentally ill people more humanely, Bethlehem Hospital, more commonly called _ , was created. ANS: Bedlam Bedlam was the nickname for Bethlehem Hospital, which prevented burning of mentally ill people at the stake but provided poor care for the mentally ill. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 3 OBJ: 3 TOP: Mental Illness in the Middle Ages KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity VERIFIED-TEST BANK Chapter 02: Current Mental Health Care Systems Morrison-Valfre: Foundations of Mental Health Care, 7th Edition MULTIPLE CHOICE 1. Because mental health care is not covered in Australia under the basic health plan, which citizens are more likely to receive mental health care? a. Wealthy b. Homeless c. Disabled d. Low-income ANS: A Wealthy citizens, as well as those with private insurance, are more likely to receive mental health care in Australia because they are better able to afford the care than are homeless, disabled, or low-income citizens on the basic health plan with no mental health care coverage. PTS: 1 DIF: Cognitive Level: Comprehension REF: p. 11 OBJ: 1 TOP: Mental Health Care in Australia KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 2. Mental health care is available under the universal health care system in Britain, which is funded primarily by: a. Employers b. Private donations c. Small businesses d. Tax revenues ANS: D NURSIN GTB.COM Tax revenues are the primary funding source for Britain’s universal health care system. All aspects of health care, except for eye care and limited dental care, are covered under the standard benefit package for citizens of Britain. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 11 OBJ: 1 TOP: Mental Health Care in Britain KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 3. The model views clients holistically with the goal of creating a support system designed to encourage independence in the client with a mental health disorder. a. Community support systems b. Case management c. Multidisciplinary health care team d. Client population ANS: A The community support systems (CSS) model works by coordinating social, medical, and psychiatric services. Case management refers to individual management of clients and takes into consideration psychosocial rehabilitation, consults, referrals, therapy, and crisis intervention. A multidisciplinary health care team is made up of all of the professionals who work within a mental health care system, and client population simply refers to individuals who may potentially seek mental health care. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 12 OBJ: 3 TOP: Outpatient Care KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 4. The home mental health nurse visits a female client to assess her ability to care for herself at home after discharge from an inpatient setting. Which component of the case management system does this demonstrate? a. Consultation b. Crisis intervention c. Resource linkage d. Psychosocial rehabilitation ANS: D Psychosocial rehabilitation assists clients in gaining independence in activities of daily living to the best of their individual capabilities. Consultation refers to assistance obtained from specialists, such as a psychiatrist; crisis intervention refers to care provided during a crisis event; and resource linkage indicates referral to community resources. PTS: 1 DIF: Cognitive Level: Comprehension REF: p. 14 OBJ: 5 TOP: Case Management Systems KEY: Nursing Process Step: InNteUrvRenStiIonNGMTSBC.: CClOienMt Needs: Health Promotion and Maintenance 5. A client with a severe, treatment-resistant mental illness has been assigned to an assertive community treatment (ACT) team. An ACT treatment strategy that helps to prevent recurrent hospitalizations for mental health reasons is to meet with the client in the community setting: a. Once per week b. Two to four times per week c. Five to six times per week d. Seven to eight times per week ANS: B The continuous care team that meets with a client two to four times per week has been found to be effective in directing the client’s treatment on a more continuous basis, resulting in greater stability for the client who is living in the community with the help of appropriate systems. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 15 OBJ: 5 TOP: Case Management Systems KEY: Nursing Process Step: Intervention MSC: Client Needs: Safe and Effective Care Environment 6. Which member of the multidisciplinary mental health care team is primarily responsible for evaluating the family of the client, as well as the environmental and social surroundings of the client, and plays a major role in the admission of new clients? Downloaded by: drfaith | Distribution of this document is illegal U S N b. Clinical psychologist c. Psychiatrist d. Psychiatric social worker ANS: D These are the primary responsibilities of the psychiatric social worker. The psychiatric nurse’s primary responsibilities include assisting with the client’s activities of daily living and managing individual, family, and group psychotherapy. The clinical psychologist is involved in the planning of treatment and diagnostic processes, and the psychiatrist is the leader of the team. PTS: 1 DIF: Cognitive Level: Comprehension REF: pp. 15-16 OBJ: 6 TOP: Multidisciplinary Mental Health Care Team KEY: Nursing Process Step: Intervention MSC: Client Needs: Safe and Effective Care Environment 7. It is estimated that approximately million adults form of mental or emotional disorder. a. 35.5 b. 61.5 c. 28.2 d. 59 ANS: B States experience some Although exact statistics are unavailable, it is estimated that at any given time at least 61.5 million adults in the United States suffer from mental-emotional disorders. ―Approximately 18.1% of American adults—NabouRt 4I2 mGillioBCoplMe—live with anxiety disordersǁ (National Alliance on Mental Illness, 2014). PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 17 OBJ: 7 TOP: Impact of Mental Illness KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 8. A male client with a diagnosis of bipolar disorder is admitted to an inpatient unit during a severe manic episode. As a result of guidelines implemented by the Health Care Financing Administration in 1983, the client’s Medicare will pay for his stay in this unit for: a. The length of time necessary for his condition to be stabilized b. Up to 6 months with appropriate documentation c. A pre-determined length of time based on the diagnosis d. 2 to 4 weeks ANS: C Medicare payment guidelines are based on the diagnosis, which is classified under a diagnosis-related group (DRG), and specify a pre-determined payment for a particular diagnosis. This cost containment strategy has also been adopted by some private insurance companies. After the pre-determined time, the facility is responsible for additional costs incurred by the client’s stay. PTS: 1 DIF: Cognitive Level: Comprehension REF: p. 18 OBJ: 1 TOP: Economic Issues of Mental Illness KEY: Nursing Process Step: Assessment in the United S - The Marketplace to Buy and Sell your Study Material Downloaded by: drfaith | Distribution of this document is illegal MSC: Client Needs: Safe and Effective Care Environment 9. A female client was given the diagnosis of schizophrenia and recently has lost her job. She tells the nurse that she has enough money for only two more house payments, and if she does not find a job, she fears she will become homeless. The nurse knows that this client falls into the group of nearly of U.S. citizens who live below the poverty level. a. 1% b. 6% c. 12% d. 25% ANS: C Approximately 12% of Americans (or 33 million people) live below the poverty level. Living in poverty often precipitates mental disorders, or mental disorders may occur while an individual is living in poverty. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 18 OBJ: 7 TOP: Social Issues of Mental Illness KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 10. Addiction to recreational drugs, such as crack, cocaine, and heroin, combined with use of psychotherapeutic drugs is associated with: a. Permanent psychotic states b. Bipolar disorder c. Generalized anxiety disorder d. Obsessive-compulsive disorder ANS: A VERIFIED-TEST BANK Permanent psychotic states are occurring in mental health clients who combine their psychotherapeutic medications with the abuse of recreational drugs. The combination of these two types of drugs is not commonly associated with bipolar disorder, generalized anxiety disorder, or obsessive-compulsive disorder. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 18 OBJ: 7 TOP: Social Issues of Mental Illness KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 11. A female client who is undergoing therapy for depression is divorced and has two children, ages 2 and 4. She has just enrolled in a local community college and is worried about providing food and clothes for her family while holding down a minimum wage job and devoting the time needed to be successful in school. The nurse determines that the best community resource for assisting this client to meet these needs is: a. A shelter for victims of domestic violence b. Women, Infants, and Children (WIC) c. A family-planning agency d. A family recreation center ANS: B S - The Marketplace to Buy and Sell your Study Material Downloaded by: drfaith | Distribution of this document is illegal WIC gives assistance to low-income women and children up to the age of 5 who are at nutritional risk by providing foods to supplement the diet and information on healthy eating habits. The other options do not address her situation because she has not voiced needs related to domestic violence or family planning, and a family recreation center will not meet her financial needs. PTS: 1 DIF: Cognitive Level: Application REF: p. 13 OBJ: 4 TOP: Delivery of Community Mental Health Services KEY: Nursing Process Step: Intervention MSC: Client Needs: Safe and Effective Care Environment 12. The home care nurse is providing care to an older adult client with a diagnosis of depression who is caring for his wife with Alzheimer’s disease. He states that he hardly has enough energy to cook and clean the house. The couple has no children, and no relatives live within a close distance. Which community agency would be of greatest benefit to this client? a. A recreational club b. An adult education program c. A day care center for the elderly d. Meals on Wheels ANS: D By providing food, Meals on Wheels would remove one responsibility for this client. A recreational club or an adult education program is appropriate, but the priority need for this couple is food. A day care center for the elderly may be necessary in the future, but it is not a priority at this time. PTS: 1 DIF: Cognitive Level: Application REF: p. 13 OBJ: 4 TOP: DNeliUveRrySoIf NCoGmTmBCyOMMental Health Services KEY: Nursing Process Step: Intervention MSC: Client Needs: Safe and Effective Care Environment 13. A 9-year-old girl is given the diagnosis of depression. She has low self-esteem, does not enjoy group therapy, and does not show her emotions. The nurse has had difficulty establishing rapport with this client and decides to ask for assistance from another treatment team member. Which team member would best assist in this situation? a. Psychiatric assistant b. Dietitian c. Occupational therapist d. Expressive therapist ANS: D Expressive therapists work well with children who have difficulty expressing their thoughts and feelings. Expressive therapists use creative methods that appeal to children. The dietitian would not be the best team member to meet the needs of the client at this time. The psychiatric assistant, or technician, assists the nurse with daily activities and in monitoring clients during leisure activities. The occupational therapist works primarily with rehabilitational therapy, such as socialization and vocational retraining. PTS: 1 DIF: Cognitive Level: Application REF: p. 16 OBJ: 6 TOP: Multidisciplinary Mental Health Care Team KEY: Nursing Process Step: Intervention S - The Marketplace to Buy and Sell your Study Material Downloaded by: drfaith | Distribution of this document is illegal U S MSC: Client Needs: Safe and Effective Care Environment 14. Nearly of all countries in the world have no clear governmental policy that addresses mental health issues. a. 7% b. 26% c. 50% d. 75% ANS: C In addition to nearly half of the countries in the world that have no policy on mental health issues, approximately one third have no program for coping with the increasing numbers of mental health disabilities. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 10 OBJ: 1 TOP: Current Mental Health Care Systems KEY: Nursing Process Step: Assessment MSC: Client Needs: Psychosocial Integrity 15. A woman is admitted to an inpatient psychiatric unit after a suicide attempt by overdose. The primary rationale for her admission is to: a. Have limited supervision by health care personnel b. Maintain responsibility for her own behavior c. Receive treatment in the least restrictive manner d. Provide her with a safe and secure environment ANS: D The most important advantage of inpatient psychiatric care is that it provides clients with a safe and secure environmentNwheRre tIheyGcanBCus oMn and work with the problems that brought them there. PTS: 1 DIF: Cognitive Level: Knowledge REF: p. 11 OBJ: 2 TOP: Inpatient Care KEY: Nursing Process Step: Planning MSC: Client Needs: Psychosocial Integrity 16. A client suffering from chronic mental illness often forgets to take her medication and needs to be reminded to take care of daily hygiene. She does not have family or other support persons living in the area. The care delivery most beneficial for this client is: a. Emergency departments b. Residential program c. Community mental health center d. Psychiatric home care ANS: B Residential programs offer the protected, supervised environment this client needs to be compliant. Emergency care has stabilization and crisis as its focus, psychiatric home care works with clients and families in transition, and community mental health centers deal with crisis, counseling, and education. PTS: 1 DIF: Cognitive Level: Application REF: p. 12 OBJ: 4 TOP: Community Mental Health Care Delivery KEY: Nursing Process Step: Planning MSC: Client Needs: Psychosocial Integrity S - The Marketplace to Buy and Sell your Study Material Downloaded by: drfaith | Distribution of this document is illegal 17. A 35-year-old client with a long history of schizophrenia who often forgets to take his medication is admitted to an inpatient unit after police find him threatening passengers on a bus. This is his fourth admission in 3 months. This frequent re-hospitalization is an example of: a. Recidivism b. Symptom exacerbation c. Noncompliance d. Rejection ANS: A Unable to cope in the community setting, people with chronic psychiatric problems often return to institution

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Course Foundations Of Mental Health Care 8th Editi

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Course Foundations of Mental Health Care 8th Editi

Voorbeeld van de inhoud

Chapter 01 - Auditing and Assurance Services
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Solution Manual For Auditing & Assurance Services 9th
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h Edition by Timothy Louwers, Penelope Bagley
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,Chapter 01 - Auditing and Assurance Services
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CHAPTER 01 h

Auditing and Assurance Services h h h

LEARNING OBJECTIVES h

Review Multiple Exercises, Problems,
h

h Checkpoints Choice
h and Simulations
h h

1. Define information risk and explain how the
h h h h h h h 1, 2, 3
h h 29, 31, 38
h h 65*
financial statement auditing process helps to
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reduce this risk, thereby reducing the cost of
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capital for a company.
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2. Define and contrast assurance, attestation,
h h h h 4, 5, 6, 7, 8
h h h h 23, 25, 28, 44,
h h h 60, 65*
h

and financial statement auditing services.
h h h h 50

3. Describe and define the assertions that h h h h h 9, 10, 11
h h 36, 39, 40, 41, 45,
h h h h 62, 63, 67, 68, 69
h h h h

management makes about the recognition,
h h h h h 46, 47, 48, 49, 52,
h h h h

measurement, presentation, and disclosure of
h h h h h 53, 54, 55, 57, 58,
h h h h

the financial statements and explain why
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auditors use them as a focal point of the audit.
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4. Define professional skepticism and explain its
h h h h h 12 24, 37
h 61
key characteristics.
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5. Describe the organization of public accountingh h h h h 13, 14 h 30, 42, 56
h h 72
firms and identify the various services that
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they offer.
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6. Describe the audits and auditors in h h h h h 15, 16, 17, 18
h h h 26, 27, 32, 34, 35
h h h h 64, 66
h

governmental, internal, and operational
h h h h

auditing.
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7. List and explain the requirements for
h h h h h 19, 20, 21, 22
h h h 33, 43, 51
h h 70, 71
h

becoming a certified public accountant (CPA)
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and other certifications available to an
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accounting professional.
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(*) Item relates to multiple learning objectives
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,Chapter 01 - Auditing and Assurance Services
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SOLUTIONS FOR REVIEW CHECKPOINTS h h h

1.1 Business risk is the risk that an entity will fail to meet its business objectives. When assessing
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business risk, a professional must consider all possible threats to an entity‗s goals and objectives. Some
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illustrative examples include the risk that: 1) its existing customers will start buying products or services
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from its primary competitors; 2) its product lines will become obsolete; 3) its taxes will increase; 4) key
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government contracts will be lost; 5) key employees will leave the entity; and many other examples exist.
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1.2 To help minimize business risk and take advantage of other opportunities presented in today‗s competitive
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business environment, decision makers such as chief executive officers (CEOs) demand timely, relevant,
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and reliable information. There are at least four environmental conditions that increase demand for reliable
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information. First, complexity which implies that events and transactions in today‗s global business
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environment can be complicated. Most investors do not have the level of expertise needed to properly
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account for complex transactions. Second is remoteness which implies that decision makers are often
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separated from current and potential business relationships due to distance and time. For example, investors
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may not be able to visit distant locations to check up on their investments. Third is time-sensitivity which
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implies that in today‗s economic environment, investors and other users of financial statements need to
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make decisions more rapidly than ever before. As a result, the ability to promptly obtain high-quality
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information is essential. Fourth is a consequence which implies that decisions may very well involve
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significant investments. As a result, the consequences can be severe if information cannot be obtained
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1.3 Of all the different risks discussed in the chapter up to this point, information risk is the one that is most
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likely to create the demand for independent and objective assurance services is information risk or the
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probability that the information circulated by an entity will be false or misleading. Because the primary
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source of information for investors and creditors is the company itself, an incentive exists for that
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company‗s management to make their business or service appear to be better than it actually may be, to put
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their best foot forward. As a result, preparers and issuers of financial information (directors, managers,
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accountants, and other people employed in a business) might benefit by giving false, misleading, or overly
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optimistic information. This potential conflict of interest between information providers and users which
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provides the underlying basis for the demand for reliable information.
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1.4 The four major elements of the broad definition of assurance services are
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Independence. CPAs want to preserve their reputation and competitive advantage by always preserving h h h h h h h h h h h h

integrity and objectivity when performing assurance services.
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Professional services. Virtually all work performed by CPAs is defined as ―professional services‖ as long as
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it involves some element of judgment based on education and experience.
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Improving the quality of information or its context. The emphasis is on ―information,‖ CPAs‗ traditional
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area of expertise. CPAs can enhance quality by assuring users about the reliability and relevance of
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information, and these two features are closely related to the familiar credibility-lending products of
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attestation and audit services. ―Context‖ is relevance in a different light. For assurance services, improving
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the context of information refers to improving its usefulness when targeted to particular decision makers in
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the surroundings of particular decision problems.
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For decision makers. As the ―consumers‖ of assurance services, decision makers are the beneficiaries of the
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assurance services. Decision makers may or may not be the ―client‖ that pays the fee and may or may not be
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one of the parties to an assertion or other information, but they personify the consumer focus of new and
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different professional work.
h h h

1.5 An assurance services engagement is any assignment that improves the quality of information, or its
h h h h h h h h h h h h h h

context, for decision makers. Because information (e.g., financial statements) are prepared by managers of
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an entity who have authority and responsibility for financial success or failure, an outsider may be skeptical
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that the information truly is objective, free from bias, fully informative, and free from material error,
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intentional or inadvertent. The services of an independent auditor helps resolve those doubts because the
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, Chapter 01 - Auditing and Assurance Services
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auditor‗s success depends upon his or her independent, objective, and competent assessment of the
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information (e.g., the conformity of the financial statements with the appropriate reporting framework).
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The independent auditor‗s role is to lend credibility to the information; hence, the outsider will likely seek
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his or her independent opinion about the financial statements.
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1.6 An attestation engagement is ―an engagement in which a practitioner is engaged to issue or does issue a
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written communication that expresses a conclusion about the reliability of a written assertion that is the
h h h h h h h h h h h h h h h h

responsibility of another party‖ (SSAE 10, AT 101.01). To attest means to lend credibility or to vouch for
h h h h h h h h h h h h h h h h h h

the truth or accuracy of the statements that one party makes to another. The attest function is a term often
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applied to the activities of independent CPAs when acting as auditors of financial statements.
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1.7 An assurance service engagement is one that improves the quality of information, or its context, for decision
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makers. Thus, an attestation service engagement is one type of an assurance service. Another way of
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thinking about the issue is to remember that the financial statement audit engagement is one type of an
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attestation service. Please see exhibit 1.3 in the text which depicts the relationship among assurance,
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attestation, and auditing engagements.
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1.8 According to the American Accounting Association, ―Auditing is a systematic process of objectively
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obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the
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degree of correspondence between the assertions and established criteria and communicating the results to
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interested users.‖ In effect, auditors add reliability to the information that is provided to interested users.
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Of course, this definition is focused on an external reporting context. Students may also discuss how
h h h h h h h h h h h h h h h h

governmental and internal auditors operate as well.
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In response to ―What do auditors do?‖ students can respond by stating that auditors (1) obtain and evaluate
h h h h h h h h h h h h h h h h h

evidence about assertions made by management about economic actions and events, (2) ascertain the
h h h h h h h h h h h h h h

degree of correspondence between the assertions and the appropriate reporting framework, and (3) issue an
h h h h h h h h h h h h h h h

audit report (opinion). Students can also respond more generally by stating that auditors essentially lend
h h h h h h h h h h h h h h h

credibility to the financial statements presented by management.
h h h h h h h h

1.9 Financial accounting refers to the process of recording, classifying, summarizing, and reporting about a
h h h h h h h h h h h h h

company‗s assets, liabilities, capital, revenues, and expenses in the financial statements in accordance with
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the applicable financial reporting framework (e.g., GAAP). In so doing, the management team is making
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several assertions about the financial statements. The financial accounting process is the responsibility of
h h h h h h h h h h h h h h

the management team.
h h h

Financial statement auditing refers to the process whereby professional auditors gather evidence related to
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the assertions that management makes in the financial statements, evaluates the evidence and concludes on
h h h h h h h h h h h h h h h

the fairness of the financial statements in a report.
h h h h h h h h h

They differ because accountants produce the financial statements in accordance with the applicable
h h h h h h h h h h h h

financial reporting framework. After this is complete, financial statement auditors then perform procedures
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to ascertain whether the financial statements have been prepared in accordance with the applicable financial
h h h h h h h h h h h h h h h

reporting framework.
h h

1.10 The two major classifications of ASB assertions with several assertions in each classification are:
h h h h h h h h h h h h h

h Assertions About Classes of Transactions and Events, and Related Disclosures
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Occurrence assertion: The objective is to establish with evidence that transactions giving rise to assets,
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liabilities, sales, and expenses occurred. Key questions include ―Did the recorded sales transactions really
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occur?‖
h

Completeness assertion: The objective is to establish with evidence that all transactions of the period that
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should be are included in the financial statements (including footnotes). Completeness also refers to proper
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inclusion in financial statements of all revenue, expense, and related disclosures. Key questions related to
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Michelle Morrison-Valfre Foundations of Mental Health Care

Uitgave:2016
ISBN:9780323354929
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Instelling: Course Foundations of Mental Health Care 8th Editi
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Test Bank For Foundations of Mental Health Care 8th Edition by Morrison-Valfre All 33 chapters covered and latest verified ISBN:9780323293815

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