International Journal Mental Health Systems â€Myassignmenthelp.Com

Question: Talk About The International Journal Mental Health Systems? Answer: Presentation Post-awful pressure issue (PTSD) is a confusion that creates in some person after introduction to an undermining, perilous, alarming or stunning occasion. For example, casualties of war are probably going to create PSTD. This task depends looking into it of Razzaq, an outcast from Iraq who lives in Australia and has been encountering side effects of PTSD. Right off the bat, it will talk about the side effects of Razzaq and accessible assistance from a RN and other consideration suppliers. Also, the task will investigate the emotional well-being evaluations required to inspect Razzaq. Thirdly, it will talk about the intercessions to oversee Razzaq. Fourthly, it will inspect the moral and legitimate standards to required in persistent focused consideration. At last, the paper will decide the social needs of the Razzaq and talk about socially based consideration for the patient. The introducing side effects of Razzaq Razzaq gave a few side effects, which are interruption, shirking, and hyperarousal side effects. Interruption side effects are side effects that cause a casualty to re-experience awful mishaps and may be wild and accidental. Razzaq gave interruption indications including dreadful bad dreams and flashbacks. As indicated by the contextual investigation, the clothes washer helps him to remember the commotions from war, which is an upsetting flashback. Flashbacks are upsetting on the grounds that the occasion begins from what the casualty respects to be the gravest purpose of their past injury (Hirsch Holmes, 2007). Shirking side effects cause a casualty to maintain a strategic distance from spots or things that help to remember their past injury. Razzaq will in general conceal away for quite a long time to keep away from his family. Shirking conduct side effects make it trying for casualties to participate in social capacities and carry on with a typical public activity (Levin, Kleinman , Adler, 2014). Hyperarousal manifestations incorporate unreliable conduct, outrage just as irate upheavals. Razzaq gave hyperarousal manifestations since he blows up and shouts at his better half and kids. Likewise, he has hit his significant other on different events because of outrage. Assitance from a RN and other social insurance suppliers for Razzaq and his family A RN is in a superior situation to offer help for Razzaq in light of the fact that he has talked about his indications. The essential objective of the supplier is to empower the person in question and family to build up a feeling of strengthening and achieve power over their manifestations. The RN and other human services experts should initially see how the side effects cause Razzaq to feel for them to accomplish this goal. They should then endeavor to build up an informative and trust-based relationship with Razzaq to open up a pathway for recuperation. The procedures that the medical caretaker can utilize are tuning in, normalizing reactions and reframing. The RN and other social insurance experts ought to be managable and tune in to Razzaqs articulations of his sentiments. As uncovered through the contextual investigation, the Razzaqs emotions are negative and incorporate the statement of outrage, stun and melancholy (Benson Thistlethwaite, 2009). The medical caretaker ought to p ermit Razzaq to communicate these sentiments on the grounds that the essential job is to tune in without making a decision about the person in question. To standardize Razzaqs reactions towards the horrendous accident, the RN and other human services experts should attempt to help the casualties qualities despite the injury. Razzaq should then be prepared on adapting strategies dependent on his qualities. The family ought to likewise be encouraged to acknowledge Razzaq as an individual from the family and assist him with fitting in the public activity. Family treatment that includes Razzaqs spouse and kids may be useful for this situation. Moving toward a casualty dependent on their qualities and abilities is more restorative than accentuating on their issues and deficiencies (Rumpler, 2008). Above all, the consideration supplier ought to educate Razzaq that the horrendous mishap didn't happen in light of the fact that he is an appalling individual or merited it. Three psychological wellness appraisals required to evaluate Razzaq The psychological wellness appraisals that are required for Razzaq are PTSD indications, the seriousness of sorrow and the presentation to war. Multifaceted delicate and displaced person adjusted evaluations that can be utilized for Razzaq are IES-R, Hopkins Symptom Checklist and Afghan War Experience Scale. PTSD Symptoms For Razzaq, the indications of PTSD can be evaluated utilizing the effect of occasions scale-reexamined (IES-R). The IES-R is a self-report scale that is generally used to survey PTSD indications. Previously, this instrument has been utilized to gauge the side effects of PTSD in Afghan and Iraq displaced people in Australia. This evaluation instrument has strong psychometric properties and a decent interior consistence. One examination was intended to test the symptomatic utility of the IES-R as an appraisal instrument for PTSD in people presented to war. Two free examples, n=854 and n=3313 were utilized for this examination for this investigation (Morina, Ehring, Priebe, 2013). In light of this investigation, the IES-R will be a fitting instrument for surveying the psychological wellness status Razzaq. Seriousness of gloom side effects The seriousness of gloom side effects will be a central emotional well-being evaluation for Razzaq. The psychological wellness appraisal can be performed utilizing the Hopkins Symptoms Checklist-25 (HSCL-25). This demonstrative apparatus is a 25-thing poll comprising of two scales for tension and melancholy manifestations (Rickels, Khalid-Khan, Gallop, Rickels, 2009). The downturn side effects scale contains 15 things while the uneasiness side effects comprise of 10 things. In the analysis of discouragement, the HSCL-25 depicts high inside consistency, test-retest unwavering quality and great legitimacy. Subsequently, the HSCL-25 is a proper evaluation instrument for Razzaq. The pace of presentation to war Razzaq ought to be evaluated intellectually to decide the degree of introduction to war and savagery. The Afghan War Experience Scale (AWES) can be applied to survey the degree of introduction to war. This appraisal device is a scale that asks up-and-comers or casualty whether they have been presented to the demonstrated 17 war-connected encounters or misfortune or viciousness (Slewa-Younan, Yaser, Guajardo, Mannan, Smith, Mond, 2017). There are three potential decisions for members including once (1), more than once (2), or never (0). The potential scores for a member run from 0-34 (Yaser, Slewa-Younan, Smith, Olson, Guajardo, Mond, 2016). A competitor who has a high score demonstrates that they have been presented to war-related encounters. The intercessions to securely oversee Razzaqs PTSD CBT is a sort of psychotherapy that expects to assist casualties with acknowledging negative contemplations, observations, sentiments or standard of conduct and therefore prepares the casualty how to supplant the negatives with positives. This treatment distinguishes and changes misinterpretations that cause patients to overestimate their present danger just as deciphering their practices during the injury (Bisson, Cosgrove, Lewis, Roberts, 2015). Likewise, this psychotherapy shows the casualties on the most proficient method to grasp sound examples. CBT will be helpful and alright for Razzaq on the grounds that it centers around the side effects of PTSD, sadness and fears. One examination by Rhoads and associates found that CBT was useful for patients and conveyed great results (Rhoads, Pearman, Rick, 2007). This examination uncovered that regardless of whether a medical attendant has negligible preparing on CBT, she can be useful to the patients. Subjective rebuilding Subjective rebuilding instructs the casualties that negative contemplations happen because of unfortunate reasoning. Thusly, the patient encounters conduct issues like helpless social connections and substance misuse. At the point when the casualty recognizes the connection between negative emotions and unfortunate reasoning, they are in a situation to distinguish and maintain a strategic distance from the malicious practices and manifestations (Rickwood Bradford, 2012). This treatment is proper for Razzaq on the grounds that he has hurtful contemplations that should be supplanted with positive reasoning. Presentation treatment In presentation treatment, a casualty is presented to a circumstance that is like their past injury with the point of training that negative side effects occur because of their past injury. Furthermore, it means to show the patient that a potential trigger is controllable. A patient can benefit from outside assistance to defy their past injury through verbal or composed story, portraying the course of the horrendous experience (Bisson, Cosgrove, Lewis, Roberts, 2015). Patients are prepared through ceaseless introduction albeit a few encounters may be terrible. Razzaq requires introduction treatment in view of his past horrendous accidents. For example, when the clothes washer is turned on, he hears a vehicle reverse discharge. Prescription The prescription choice for rewarding Razzaq is SSRIs. This class of meds has been seen as compelling in dealing with the indications of PTSD. Moreover, the SSRIs have been evaluated for a wide scope of injury types, for example, seeing injury, physical maltreatment and reduced (Sullivan Neria, 2009). Sertraline and paroxetine are the two principle drugs under this class of medication (Rhoads, Pearman, Rick, 2007). Sertraline will be the best medication for Razzaq because of its adequacy in improving hyperarousal and shirking indications. Nursing care mediations to improve Razzaq's prosperity The medical caretaker can prepare Razzaq on the most proficient method to lessen tension and gloom. Razzaq can be prepared on unwinding strategies, breathing procedures just as activities that upgrade social abilities. Training the casualty on the side effects of PTSD can likewise be useful on the grounds that it will assist him with identifying adverse side effects. The attendant can likewise guarantee that the casualty takes recommended prescriptions accurately and evaluate the reaction to drug. The attendant can likewise allude Razzaq to different spots for social help like network associations. For this situation, the patient will get the hang of adapting aptitudes by taking an interest in social exercises. Moral and legitimate standards in giving patient-focused consideration When offering understanding focused consideration, the patient ought to be engaged with dynamic towards their treatment plan (

CS 5 Skype Analysis Essay Example | Topics and Well Written Essays - 1250 words

CS 5 Skype Analysis - Essay Example These include: the adjusting criticism circle and the strengthening input circle. The adjusting circle puts forth attempt to move the way things are (available state) to a goal or objective (favored state) by utilization of whatever that should be possible or utilized (Some strategy) to accomplish the objective by the organization. The adjusting circle is one of the two basic framework structures by Skype. This criticism circle is an epitome of any condition where there is a goal and strategy it is executed to accomplish that particular objective. For example, in the event that one settles on a choice to upgrade the deals by state 15%, the person in question has only settled an adjusting circle; same to one who settles on a choice to make another item or administration (Bellinger, 2004c). This can be represented by the adjusting circle chart beneath; Source: (Bellinger, 2004b) The favored state relates with the current condition to make a hole. The favored condition is taken as fixed or consistent in this discernment. The hole created by the range between the favored condition and the current state is really propelled for activity, and the greater the hole the higher the propensity to result into an activity. The game-plan considered adds to the current condition. The current condition deducts from the hole, in this manner limiting it. ... The input circle weights on total rather than segments or divisions. It likewise stresses on the roundabout input rather than direct establishment and result. In addition, it has an interesting wording that characterizes the conduct of frameworks, for example, the input that manages change and encourages a framework to maintain security. Successful Strategies That Might be utilized in This Feedback by Skype To effectively utilize this adjusting circle, Skype must learn that there is an express all around grasped and acknowledged depiction of the favored condition in the organization framework structure. In the event that the representatives don't know about the last objective they are attempting to get then any strategy can lead them some place. The organization should likewise make sure that there is a goal or objective as plausible depiction of the present condition. It is the association in the midst of the favored state and the current express that makes the establishment for arr anging and comparing strategy. On the off chance that the arranging is blamed there is an amazing open door the resulting game-plan may be superfluous to move the current state to the favored state (Bellinger, 2004a). To wrap things up, since the game-plan is strengthened by the size of the hole there is an ordinary conduct for the level of activity to diminish as the present condition looms towards the favored state. This conduct represents the explanation that as dominant part of the undertakings by Skype go to a completing point it will in general be increasingly more entangled to make improvement towards the end. To overcome this inclination, the motivation for activity must radiate from some point separated from the hole. In association with the fulfillment of the venture the

Personal Statement to Win a Scholarship Essay Example for Free

Individual Statement to Win a Scholarship Essay An accomplished and completely qualified enrolled nurture who is proficient, intensive and energetic about conveying the best degrees of care to patients. I has broad social insurance involvement with a wide scope of key nursing fields and has the necessary physical, mental and enthusiastic solidarity to face the rigors of this requesting calling. Ready to work independently and has immense information on utilizing the most recent cutting edge clinical gear to treat, watch and record the states of patients. As a determined person who needs to advance she is currently searching for an appropriate nursing position with a trustworthy, energizing and present day medicinal services supplier. See more: how to compose a grant article Work History Emena Hospital Assistant Superviser Sept 2011-current Obligations Caring for patients who are experiencing intense and long haul sicknesses and illnesses. Overseeing medications, drug and infusions to patients. Approaching patients with deference and poise, and concentrating on singular needs and wishes. Kj Prioritizing outstanding burdens and apportioning patients suitably. Keeping up high clinical norms and elevated levels of value care conveyance Providing data, passionate help and consolation to patients and family members. Nursing Skills Implementing and taking part in inoculation and vaccination programs for the two grown-ups and youngsters. Taking patient examples, heartbeats, temperatures and blood pressures. Experience of Chronic Disease the board for example diabetes and asthma, and so on. Reacting tranquilly to crisis circumstances. Exploring and assessing the adequacy of nursing intercessions. Arranging junior staff and organizing occupied remaining tasks at hand. Ready to liaise with social administrations and other consideration organizations. Getting ready beds, rooms, sanitizing instruments, gear and supplies, and guaranteeing that a basic load of provisions is kept up.

Political Science Algerian Nationalist Movement - 550 Words

Political Science: Algerian Nationalist Movement (Term Paper Sample) Content: Students Name Professors Name Subject Date It is a story which gives out the clear picture of what colonisation was. It gives out the clear picture of violence during the colonial period and the political systems which resulted after decolonization. Frantz Fanon developed this story after actively participating in the Algerian Nationalist Movement while fighting the French colonisation in Africa(Agathangelou). Then he predicts the failures and success of movements which tried to fight for independence. Besides, in his theory, he claimed women were excluded in most of this movements despite their crucial role during the decolonization process. He exposed the tricks which the French had adapted to trick Africans and exposed them. However, the French government tries to stop him by banning some of his books. Additionally, Fanon described the only way the French used to rule people was through violence, they justified their actions by claiming that the only way to rule people was by exercising your authority over them. To begin with, Fanon portrays the ruling of the French as violent and biased. In that, they even justified their raping of women as violently satisfying their desires (Gibson). They treated Africans as animals and brainwashed their adolescents by teaching their cultures and twisting their tongues to behave and speak like them. For this reason, Fanon saw that the best way for decolonization is by violence. He went further to being a member of Algeria National Movement. Which was to fight for the rights of the Algerians who were being oppressed and neglected. However, according to me, this violence is not the best way to claim freedom since a great number of people lost their lives in the process and even the political structures which came thereafter were comprised of people who only wanted to satisfy their greedy appetite. To some extent, this form of leadership has not only affected the African relationship with other countries but also built some form of the hatred in this countrie s. Secondly, from Gander and weakness of spontaneity, this part deals a lot with nationalist parties. Fanon describes his Lumpenproletariat as a party which comprises of the middle-low-income earners below the working class. He thinks that by taking criminals, prostitutes, the homeless and the uneducated and putting them together they will help in liberating Algeria. Since the adolescents had been assimilated and were behaving as Europeans. He saw the learned as assimilated and brainwashed, therefore, they can't listen to his grievances and they can't fight for their country. However, he forgot that the Lumpenproletariat they cannot be led intellectually using written speeches. For Fanon, books were his platform of communication. So there was a communication barrier between him and the nationalist party. Similarly, several movements have made the similar mistake of ...

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Is Voter Support A Presidential Candidate - 1795 Words

OVERVIEW Generally there are several key positions voters focus on when selecting a presidential candidate. Whether they release it or not, macroeconomics take a key in their thoughts by defining candidates based on positions of unemployment, income, and inflation. Many believe that voter support is based on differentiating viewpoints of past, present, and future economic conditions. For the most part, voters position themselves on one side or the other of the same coin. There is one side of the coin that is largely concerned with what the incumbent will personally do for them; the other side focuses on what the future president will do for the country. Donald R. Kinder and D. Roderick Kiewiet refer to the first group as pocketbook†¦show more content†¦However, it can be assumed that the interrelationship between both voter groups can and may collectively contribute to the majority vote this presidential election. A recent Gallup pole reflects two top voter issues reflective of sociotropic citizens; currently they are the economy and how the government operates (Newport, 2015). Those seeking election must not only understand the major concerns of Americans but also demonstrate how they plan to correct the issues. For the most part there are two schools of thought when it comes to government and economic policies, each being contended by Democrats or Republicans. So what are these thoughts and was is the best course of action? To figure this out we must understand the ramifications of each method. Lets take a look at who the candidates are and what their positions are. MARCO RUBIO Marco Rubio’s fiscal proposals follow that of sociotropic voters and classical economists. His political ideals resound among constituents who believe a prosperous nation is one with little to no government intervention. Further, his positions on taxes follow that of â€Å"The Father of Supply-Side Economics†, Arthur Laffer (The Laffer Curve, 2011). Laffer’s theory points out that a government would not collect any revenue if tax rates were at 0% and 100% (Laffer, 2011). His reasoning is that taxes have

Principles of Auditing and Other Assurance Services

Question: Discuss about the Principles of Auditing and Other Assurance Services. Answer: Introduction: Richard H. Walker, Director of Enforcement, the Securities and Exchange Commission had once opined that in pursuit of acquiring and retaining more clients in the competitive environment, the audit companies have constantly seen to explore the ever expanding market of non audit services for the large corporate and multi nationals. (Hay, 2015). Independence in context of auditing refers to a person power of judgment not being negatively affected by the wishes of the other person. This means that for an auditor to be unbiased he should not be affected by the undue influence of the clients. The credibility of the annual report is automatically enhanced whose auditor has been given an unquestionable independence to operate in his arena. (Bansal, 2013). Independence of auditor has resulted in numerous benefits for the stakeholder and this is the primary reason behind the accounting standard bodies constant effort to promote independence globally. Independent Audit has helped the management to pinpoint on the causes of its poor performance and helps to overcome it. Adherence to the accounting standard in ensured through the independence of the auditor. Auditors are responsible to judge the fairness of the payouts made to the employees especially the CXO. Their vigilance, act as a deterrent to the dishonest employees on committing fraud. The banking industry globally is reeling under the problem of loan default by big names of the industries. A credible financial statement arising from independent audit not only helps the banks to judge the credit worthiness of the lenders but subsequent financial statements gives an idea about the recoverability of the loan during the repayment tenure. (ICAEW, 2017) The corporate tax revenue of the government is highly dependent on the taxes, the computations of which are found in the financial statements which are verified by the auditor. (Wang., Hay, 2013). Such instances have highlighted repeatedly the need of the independence of the auditors attached to the organization. (Bansal, 2013) Issues on Auditors independence have gained importance in New Zealand, which has prompted the Institute of Chartered Accountants of New Zealand (called ICANZ) to conduct an enquiry in this issue, the stock exchange of New Zealand responded with change in listing requirements and the Security Commission to conduct a study on the issue. Although failures of company are not very common in New Zealand but the glaring examples of failure (Su, 2015) such as the scandal of Enron which had Anderson as is auditor, Australian company HIH Insurance and WorldCom have incited fear in the mind of the people. (Roy, 2015). Disturbance in the minds of people of New Zealand about whether the true and fair view proclaimed by the auditor is genuine or not, dates back to period much before Enron when the increasing trend of non audit fees charged by the auditor has been noticed by many people. The practices of providing audit clients with non audit service including advices which help them to remain competitive have often widely been seen as a threat to the independence. This trend which has slowly been emerging among the good companies as they feel that the highly trained auditors who is having a good knowledge about the affairs of the company can easily relate them to the external environment for the success of the company. (Cheung, Hay, 2004) Companies Act and ethical requirements as determined by ICANZ define the requirements for auditors independence in New Zealand. The Companies Act explicitly bars an auditor from being the director, partner or employee of the company. In fact the act goes further in debarring an auditor to even become a liquidator or receiver of the company. (Stuart, 2012). This is because the essence of the Companies Act is that the relation between the company and the auditor should not be such that it might affect in his judgment about the company. Drawing inspiration from the International Federation of Accountants Code of Ethics, ICANZ formulated ICANZ code of ethics which was supplemented by addition of Code of Ethics: Independence. These drafts and additions were prepared considering the scandals of International Auditing and accommodating necessary safeguards from the same. (ICAEW, 2017) The ICANZ code of ethics calls upon the accountant involved in this profession to maintain not only independence of mind while auditing but also to maintain independence in appearance. In order to maintain the independence of the auditor, every financial transaction taking place with the clients, should be reviewed for potential risk and loss of independence. This provision is also extended to cases where an auditor has a financial interest in the business operation of the client, a situation where the significant portion of the income of the auditor or his firm comes from a particular client or when a client has failed to pay a large portion of his fees. ICANZ to institute auditors independence called for continuous review of objectivity risk especially when there has been a personal dealing or any dealing with the family of the proprietors. (Cheung, Hay, 2004) According to New Zealand Shareholders association when auditors are entrusted with both the audit and non audit, the auditor actually is being compensated by the lucrative non audit work in comparison to the lowly paid audit work. Although the companies have been highlighting cost effectiveness and quality in support of the dual role, the association doesnt rely on the fact that the mistakes occurred in none audit services by the auditor will be given an independent view by the same person during the audit. (Nzshareholders.co.nz, 2017) Therefore in order to avoid compromise in both the roles, the association wants that payment for non audit work can exceed at the most by 25% of the audit work. The association further calls for disclosing the non audit work performed by the company so greater observation can be kept by the shareholders on the accuracy of the same. In fact it is suggested that any conflict in the non audit work should be documented well along with the impact of the conflict as suggested by the auditor. (Nzshareholders.co.nz, 2017) Studies undertaken on auditors independence have often concluded without exact solution to make a person give independent views about a company who pays him. Therefore one of the solutions which could help auditors to shift their biased focus from the company to the shareholders is rotation of auditors. Since the auditor now knows that he has a limited term anyways, he will avoid spoiling his reputation by giving favorable reports under unfavorable situations. He will also now be concerned that is current corruption and errors could be taken up by the future auditor who will be coming in his place. So although a favorable relation between the auditor and the client firm is desirable, independent audit to know whether the company is actually in a true and fair situation cannot be compromises in the interest of the shareholders. In several countries the accounting professionals themselves established the regulations and rules applicable to the professionals and members itself regulates compliance with these regulations. The accounting professionals mainly regulates its members in context to mater including monitoring, qualification, discipline and complaints entailing them to see appropriate rules and byelaws, such as accounting professionals code of ethics (Davis and Hay, 2012). Acquiescence with the regulations and rules and code of ethics and hence the codes associating to the independence it necessary. The main objective of the auditors are examining, comparing, gathering evidence, support comparison and examination, making an effective conclusion based on the analysis and evaluation and representing the conclusion and other comment. The independent governance audits in New Zealand are auditor regulation act 2011, public audit act 2001 and financial reporting act 2013 and so on. The purpose of theses reg ulatory bodies is to make sure that organizations incorporating all norms and regulations in its financial statement in effective and successful manner. Moreover, these bodies also ensuring that the organization is incorporating the entire objective, functions and regulations in successful manner or not. The controller and Auditor general is the responsible for mainlining and executing auditing functions in public bodies. The main roles and responsibilities of the controller and Auditor general are to set out the rules and regulations. The body also accountable to the public and the parliament for utilizes of public power and resources conferred by parliament. Under the public audit act 2001, the auditor general of New Zeeland is the auditor of all public entities that contains the government department, crown, statutory boards, local authorities and other public bodies. In executing the assurance work and audit the Auditor general seeks the assurance and audit work executes on the behalf of Auditor general enhances the performance of the public sectors and publics trust (Griffin, Lont and Sun, 2014). Section 9 of the public audit act 2001 declares that the Auditor general and absolutely all those who employee for the Auditor general must act separately in the presentation of auditor generals power, duties and functions. Independent in regards to contain the professionals independent of an Accounting auditor is determining the fundamental significant of independent. The auditor general offers independent assurance that individuals or public entities are performing, accounting and operating for their performance in observing with parliaments purpose. Statutory financial reporting framework The statutory financial reporting framework objective is to establish the different type of the entities that have statutory financial reporting responsibility, audit, representation and filing needs. Moreover accounting standard framework also set out the accounting standards to be implemented by entities with statutory financial reporting reponsiblteis. The New Zealand framework outlines the concepts which strengthen information showed in general objective financial and non financial information which is contained in or attends the financial statement. It is utilized by the financial reporting standard board in working with the international accounting standard boards to develop IFRS or in developing local FRS. The statutory framework reporting obligations includes the financial markets conduct ACT 2013, the financial reporting actc2013 and the financial reporting (amendments to other Enactments) Act 2013 (legislation, 2017). The financial markets conducts acts come into the focused on 1 April 2014. The act explains a new term of financial marketing conduct entities that includes issuers of the financial goods or products, buildings societies, as well as credit terms. This act includes the core financial reporting responsibilities on the audit, presentation and filing need for financial reporting marketing entities. The financial reporting act 2013 builds a framework for financial coverage by establishing out needs that are mainly applicable across a range of entities. Instead of this FMC act 2013 as well the FRA 2013 the financial reports (amendments to other enactment act) 2013, impacted changes to the applicable rules and regulations that govern the statutory framework of financial repor ting needs of particular entity types. Under the public audit act 2001, the Auditor general is the inspector of all public bodies such as state own enterprises, crown entities, schools, statutory boards, local authorities and their subsidiaries, tertiary education institutions including polytechs, universities etc (Nethercott and Smith, 2014). XRB also known as the external reporting boards that aims and objective is to accounting standards and standards for assurance partitions (xrb, 2017). In order to this the board ensuring the transparency and accountability for stakeholders. Moreover the auditor generals standards are based upon the principles established by the XRB i.e. external reporting board that implement to assurance practitioners who executed audits in NZ. Auditors general standards Auditors general standards Name of standards or statements Performance audits Financial report audits Inquiries Other auditing services AG PES 1* The code of ethics for guarantee practitioners Yes Yes Yes Yes AG-5* Other auditing services, performance audits and other employment carried by on the behave of the Auditor general Yes Yes Yes Yes AG PES 3* Control related with the quality Yes Yes Yes Yes AG-6* Inquires executed by the Auditor General Yes Yes Yes Yes AG ISA(NZ) Overall purpose of the independent auditors and conduct of an audits in accordance with the New Zealand international standards on Auditing Yes Yes Yes Yes An independent audit might not be possible if the member of the audit team has a financial interest or a self interest attached with the firm. In other words any sought of financial interest in the client firm can create self interest threat. An auditor usually wont like to lose a client even if it means thinking about the welfare of the shareholders. Therefore a certain degree of self interest is always attached but the level drastically increases with the size of the fee payable. However the biggest self threat is the ratio between the fees paid by a particular client and the total fees of the company. The higher is the dependence more is the self interest threat. It is obvious that no one like to highlight ones own mistake. That is obvious for the auditors who after charging hefty non audit fees would hardly like to showcase their mistakes during audit. In other words during self review it is very difficult to maintain objectivity. This problem can also arise when a decision which needs to be given in the current audit requires a review of the decisions given in the previous audit. Therefore for an independent audit self review threat also needs to be managed. Since independence is not only about external issues but also internal issues like self review. Advocacy is the act of supporting ones client firm by the auditor. While a certain level of advocacy comes with association, but unconditional support becomes a matter of concern. This can seriously then affects the independence of the auditor and goes against the audit reporting role of the company. Auditor is suppose to give his judgment based on the material facts but sometimes he gets carried over by the good relation he has developed with the firm, its directors or the employees. The mere faith on them or the inherent culture of the firm often makes them feel that no mistake can be committed by them. (Glover, Prawitt,2014). When such confidence creeps in the mind of the auditor about the client, he automatically starts taking lenient and soft views on the financial discrepancies of the firm and a simple explanation of the client is then taken on the face value. Auditors are always cautioned not to exceed the advisory role and to avoid developing any personal opinion about the company. (Ebrahim, 2001) Safeguards to Manage the Threats Auditors should constantly look out for threats and accordingly take step to reduce them to a level accepted by standards and avoid harming the shareholders. While accomplishing their task auditors should always consider each risk separately and see what steps they have taken to mitigate the same. The degree to which the safeguard will be applied will depend on the level of threat, the type of audit engagement, the organizational structure of the firm and the profile of the end users. Based on the above threats there are three broad heads for safeguard. (Islam, Karim, 2005) Accounting bodies, auditing committees, international organizations generally implement standards, guidelines, oversights, disclosure requirements and processes for monitoring the discipline and enforcement of the same.( Knechel, Salterio, 2016). This includes but not limited to having a streamlined procedure of appointment as auditor, good supervision by audit committee, a well explained disclosure of the role to be played by the auditor both in terms of audit and non audit activities and the corresponding payments from the process. The auditor or the audit firm should appoint personnel who are professionally well qualified and are well remunerated so that they are able to maintain their professional integrity. (Gay, Simnett,2000). Safeguard within the audit firms own system and procedures It is absolutely necessary for the audit firm to have an own streamlined procedures and guidelines which will act as a safeguard for the firm. Safeguards should ideally be extended to the operations and procedures for client engagement. (Pitt,2014). The audit firm should have in place regulations which make way for the auditors independence, internal policies to adhere to the safeguards, a review of the quality of work done in the engagement, performance review of the partners and an open door policy where any staff of the auditing team are welcomed to meet the senior level authorities to discuss the problem faced by them during the audit. Such safeguards are instrumental not only for the auditors independence but will go a long way to promote objectivity and fair practices. (Islam, Karim, 2005) In order to ease out the pressure on the auditors to maintain integrity when playing dual roles, there are certain categories of services which are prohibited for an auditor while performing non audit activities.( Blay, Geiger,2013). The first two types of threats are not within the complete control of the audit firm. This means that is a role which the client company needs to play in extending the safeguard for the audit firm. However the last safeguard is totally in the hand of the audit firm. (Dobler, M. 2014). If an audit firm has the last safeguard implemented diligently in the firm, then the auditors of the firm are less likely to show interest to work with a firm whose threats are not minimized to an acceptable level with the help of the given safeguards.( Romney Steinbart, 2012). A good audit firm will in fact never hesitate to turn down an engagement with the client who doesnt allow sufficient independence and have threat which can affect the independent audit.( Ruhnke, Schmidt,2014). References Bansal, S. (2013). Auditing and Assurance - CA (11th ed.). New Delhi: Best Word Publications. Blay, A. D., Geiger, M. A. (2013). Auditor fees and auditor independence: Evidence from going concern reporting decisions.Contemporary Accounting Research,30(2), 579-606 Cheung, J., Hay, D. (2004). Auditor Independence: The Voice of Shareholders. Auckland: The University of Auckland. Retrieved from https://www.uabr.auckland.ac.nz/files/articles/volume6/v6i2-auditor-independence.pdf Davis, M. and Hay, D. (2012). An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand.Australian Accounting Review, 22(3), pp.303-316. Dobler, M. (2014). Auditor-provided non-audit services in listed and private family firms.Managerial Auditing Journal,29(5), 427-454. Ebrahim, A. (2001). Auditing quality, auditor tenure, client importance, and earnings management: An additional evidence.Rutgers University, 1-20. Gay, G. E., Simnett, R. (2000).Auditing and assurance services in Australia. Sydney: Mcgraw-hill. Griffin, P., Lont, D. and Sun, Y. (2014). Governance Regulatory Changes, IFRS Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence.SSRN Electronic Journal. Glover, S. M., Prawitt, D. F. (2014). 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