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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 ...
The Commission on Rehabilitation Counselor Certification is a national certifying organization for professional rehabilitation counselors.Based in Schaumburg, IL, it is an independent, not-for-profit organization whose purpose is to establish, maintain, and monitor a national certification program for Certified Rehabilitation Counselors, including maintaining a register of all certified ...
Boundaries are an integral part of the nurse-client relationship. They represent invisible structures imposed by legal, ethical, and professional standards of nursing that respect the rights of nurses and clients. [1] These boundaries ensure that the focus of the relationship remains on the client's needs, not only by word but also by law.
Professional Ethics - Examining ethical and legal issues relating specifically to counselling. The four elective courses can be chosen from a list of twelve possible options. To gain certification, applicants must demonstrate their experience by proving that they have engaged in direct counselling practice hours.
Although much of nursing ethics can appear similar to medical ethics, there are some factors that differentiate it. Breier-Mackie [5] suggests that nurses' focus on care and nurture, rather than cure of illness, results in a distinctive ethics. Furthermore, nursing ethics emphasizes the ethics of everyday practice rather than moral dilemmas. [2]
A standard of care is a medical or psychological treatment guideline, and can be general or specific. It specifies appropriate treatment based on scientific evidence and collaboration between medical and/or psychological professionals involved in the treatment of a given condition.
In the American Psychological Association's Ethical Principles of Psychologists and Code of Conduct, the therapist's duty to warn is implicitly contained within the guidelines for disclosure of confidential information without the consent of the client: "Psychologists disclose confidential information without the consent of the individual only ...
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.