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Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement at the assertion level. [1]Management implicitly assert that account balances and disclosures and underlying classes of transactions do not contain any material misstatements: in other words, that they are materially complete, valid and accurate.
Nursing ethics is a branch of applied ethics that concerns itself with activities in the field of nursing. Nursing ethics shares many principles with medical ethics, such as beneficence, non-maleficence, and respect for autonomy. It can be distinguished by its emphasis on relationships, human dignity and collaborative care.
The two fields often overlap, and the distinction is more so a matter of style than professional consensus. Medical ethics shares many principles with other branches of healthcare ethics, such as nursing ethics. A bioethicist assists the health care and research community in examining moral issues involved in our understanding of life and death ...
In metaphilosophy and ethics, metaethics is the study of the nature, scope, ground, and meaning of moral judgment, ethical belief, or values.It is one of the three branches of ethics generally studied by philosophers, the others being normative ethics (questions of how one ought to be and act) and applied ethics (practical questions of right behavior in given, usually contentious, situations).
A nursing diagnosis may be part of the nursing process and is a clinical judgment about individual, family, or community experiences/responses to actual or potential health problems/life processes. Nursing diagnoses foster the nurse's independent practice (e.g., patient comfort or relief) compared to dependent interventions driven by physician ...
How the use of this knowledge should be governed when providing a service to the public can be considered a moral issue and is termed "professional ethics". [3] One of the earliest examples of professional ethics is the Hippocratic oath to which medical doctors still adhere to this day.
The Nightingale Pledge is a statement of the ethics and principles of the nursing profession in the United States, and it is not used outside the US. It included a vow to "abstain from whatever is deleterious and mischievous" and to "zealously seek to nurse those who are ill wherever they may be and whenever they are in need."
Principlism is an applied ethics approach to the examination of moral dilemmas centering the application of certain ethical principles. This approach to ethical decision-making has been prevalently adopted in various professional fields, largely because it sidesteps complex debates in moral philosophy at the theoretical level.