StudentShare
Contact Us
Sign In / Sign Up for FREE
Search
Go to advanced search...
Free

Has There Been a Shift in the Audit Fees of the Big Four and Non-Big 4 Auditing Firms - Assignment Example

Summary
"Has There Been a Shift in the Audit Fees of the Big Four and Non-Big 4 Auditing Firms" paper examines shifts in audit fee patterns over the years and discusses the statement "the audit report has transitioned over the years from a unique narrative to a more standardized template" …
Download full paper File format: .doc, available for editing
GRAB THE BEST PAPER91.6% of users find it useful

Extract of sample "Has There Been a Shift in the Audit Fees of the Big Four and Non-Big 4 Auditing Firms"

Assignment One: Developing Ideas Dr. Nathan Miles Name: Due Date: Student Number: Submission Date: Title: Effectiveness of spinal manipulation in low back pain management DECLARATION: I hold a copy of this assignment that I can produce if the original is lost or damaged. I hereby certify that no part of this assignment or product has been copied from any other student’s work or from any other source except where due acknowledgement is made in the assignment. No part of this assignment/product has been written/produced for me by any other person except where such collaboration has been authorised by the subject lecturer/tutor concerned.   .........................................   Note: An examiner or lecturer/tutor has the right not to mark this assignment if the above declaration has not been filled in.   Research Question: 1. Does the time taken to recover from low back pain reduce with manipulation of low back pain treatment? 2. Does the effectiveness of manipulating low back pain treatment outweigh the risks involved? 3. Are health providers aware of the low back pain treatment manipulation techniques? Hypothesis – if appropriate: Rationale: the study was aimed at identifying any forms of discrepancies, effectiveness as well as specific treatment effects of spinal manipulation in the management of low back pain. Objectives: To evaluate effectiveness of spinal manipulation in managing low-back pain To identify specific treatment effects of spinal manipulation in the management of low-back pain To determine if there are any discrepancies related to spinal manipulation of low back pain References: Annotated Resource #1 Full Harvard Reference: Assendelft, W, et al, (2003), Spinal manipulative therapy for low back pain: A meta-analysis of effectiveness relative to other therapies. Annals of Internal Medicine 138 (11), 871–881. Brief comment on Author’s background/ bias/ credibility: Low back pain management is very costly with spinal manipulation being the most sought and prescribed form of management Brief comment on the nature of the intended audience: The audience is the western society where low back pain have a burden to individual patients as well as additional costs to the society due to loss of work and the medical expenses incurred. Brief summary: The purpose of the study was to resolve the discrepancies that are related to the use spinal manipulative therapy and to update the effectiveness of spinal manipulative therapy in relation to other forms of management of low back pains. Critical evaluation: To evaluate the effectiveness of manipulation therapy in the management of low back pain, a randomized study was conducted and the patients were put on various forms of management such as physical therapy, sham and conventional general practitioner care which were compared to manipulative therapy of the spinal cord. Notes on relevance to your study: The study was to identify any forms of discrepancies and to also identify effectiveness of the use of spinal manipulative therapy in the management of low back pain in the western society, with the burden to the society as well as the society being put into consideration. Annotated Resource # 2 Full Harvard Reference: Cherkin, D, et al, (2003) A review of the evidence for the effectiveness, safety, and cost of acupuncture, massage therapy, and spinal manipulation for back pain, Annals of Internal Medicine 138 (11), 898–906 Brief comment on Author’s background/ bias/ credibility: Only few treatment options of low back pain have strong scientific evidence on their effectiveness. This makes the dis-satisfied patients to try the many options of management of low back pain for the care of low back pain. Brief comment on the nature of the intended audience: The study was targeted to the American societies who have nearly 50% of tem experiencing low back pains yearly. Brief summary: The study was aimed at identifying the effectiveness, safety as well as cost of the popular as well as alternative medical therapies used I the management of low back pains. Critical evaluation: The study was aimed at identifying the effectiveness, cost and safety of the various conventional treatment methods used in the management of low back pain. Notes on relevance to your study: Nearly 50% of the American population yearly experience low back pains and this study was aimed at identifying the most effective, safe and cost effective method that will not only bring about satisfaction to the patients but also be cost effective and meeting the desired needs of the patients in the management of low back pains. Annotated Resource #3 Full Harvard Reference: Bronfort et al, 2004, “Efficacy of spinal manipulation and mobilization for low back pain and low neck pain: a systematic review and best evidence synthesis” ,Spine journal: 4(3):335-356. Brief comment on Author’s background/ bias/ credibility: Various methods are being used in the management of low back pain, however the efficacy of the methods still posses a challenge since the evidence to link their effectiveness has not yet been achieved. Brief comment on the nature of the intended audience: The study sought to establish the effectiveness of the various methods used in the management of low back pain basing on whether it is acute, chronic or a mixture of both acute and chronic low back pains. Brief summary: For the efficacy of the various methods used in the management of low back pain to be established, there will be need to identify the patients with acute or chronic back pains as well as establishing the optimal number of treatment visits that should be made by the patients. Critical evaluation: Randomized clinical trials were carried out among patients with low back pain who are receiving manipulation therapy and mobilization for the management of low back pain and neck pain. This was done while using patient –oriented primary outcome measures such as patient-rated pain, disability, global improvement and the time taken to recover. Notes on relevance to your study: In order to establish the efficacy of the various methods to be used in the management of low back pain, there will be need for the number of clinical visits the patients are to be optimised so that the achieved results to have a uniform representation. Annotated Resource #4 Full Harvard Reference: Chaitow L, et al, 2004, efficacy of manipulation in low back pain treatment, the validity of meta-analysis conclusions, churchillinvingstone, School of Integrated Health, University of Westminster, London, UK. Brief comment on Author’s background/ bias/ credibility: Initial studies link massage as being the most effective in the management of low back pain when compared to other commonly used therapies in the management of low back pains. Brief comment on the nature of the intended audience: The article seeks to portray the actual representation of the efficacy reality with regards to the various methods used in the management of low back pain. Brief summary: Various methods can be used in the management of low back pain but the clinical efficacy tends to vary from one method to another. the study uses randomized controlled studies to indentify this actual representation of the effectiveness of each method. Critical evaluation: Meta analysis was used in the random controlled studies to identify the actual efficacy of the methods used n the management of low back pain. The various interventions or methods used are compared to their specific outcomes. Notes on relevance to your study: Low back pain does not a have a homogenous representation and low back pain effects cut across all ages and gender. Some of the methods used in the management of low back pain lack the proof of them being effective but however these does not mean that the method is ineffective, its only because it lacks the proof. Annotated Resource #5 Full Harvard Reference: Fersum, (2006), Spinal manipulation and exercise was better than ultrasound and exercise for patients with chronic low back pain References and further reading may be available for this article. To view references and further reading you must purchase this article., University of Bergen, Norway, Australian Physiotherapy Association, Elsevier inc. Brief comment on Author’s background/ bias/ credibility: A randomized control trial was carried out amongst patients with low back pains of more than three months to establish whether spinal manipulation with exercises was more effective than when patients used ultrasound and exercises. Brief comment on the nature of the intended audience: The intended audience in this case where patients who have had non specific back pains for a duration which was more than 3 months. Also the participants in this case were not to have ever undergone manipulation, chiropractic, osteopathy, ultrasound or receiving any benefits as a result of having low back pains. Brief summary: The study was aimed at identifying the efficacy of manipulation therapy when compared with the other methods used in the management of low back pains. This was done by the time to time assessment of the intensity of pain. Critical evaluation: Evaluation was done through the use of randomised clinical trials which involved in high quality thrust manipulation. The pains score is there after used to determine the healing or not. Notes on relevance to your study: Measurement of the intensity of pain is a good indicator on the efficacy that the various methods employed in the study that are to be used. Annotated Resource #6 Full Harvard Reference: Mohseni-Bandpeie et al, (2006), A prospective randomised controlled trial of spinal manipulation and ultrasound in the treatment of chronic low back pain, Rehabilitation Department, School of Medicine, Khazar Boulevard, Mazandaran, Iran. Brief comment on Author’s background/ bias/ credibility: The study used randomized controlled studies are sued in the comparing of the manipulations well as the exercise treatment in the management of low back pain. Assessment of both the short term and long term effects of spinal manipulation therapy was started. The measures of the outcome included pain intensity and functional disability. Brief comment on the nature of the intended audience: Individuals who took part in the study were to have low back pains and various methods were used in the management of low back pain such as exercise and ultrasound. Brief summary: The efficacy of low back pain manipulation in relation to other methods still remained high and this was achieved through the measurement of certain factors such as pain intensity, functional disability and lumbar as well as muscle movement. Critical evaluation: In this study, the outcome was evaluated by the use of pain intensity, functional disability as well as lumbar movements. The measurements were done before, during and even after treatment. Notes on relevance to your study: The study was able to identify which method used in the management of low back pain was the most successful through the use of various outcome measures such as the intensity of pain and functional deficits. Annotated Resource #7 Full Harvard Reference: Herbert & Kent (2005), Clinical rule predicts patients likely to benefit from spinal manipulation, La Trobe University and University of Sydney. Brief comment on Author’s background/ bias/ credibility: Outcome of low back pain depends on clinical prediction rule which would often mean that the patients were to benefit more. Brief comment on the nature of the intended audience: The study seeks to identify the difference between those patients who use the clinical prediction rule before opting for spinal manipulation and those who don’t. Brief summary: With the use of the prediction rule, spinal manipulation management of low back pain becomes the most effective method. Critical evaluation: The outcome in this study was determined by the use of the oswetry index where treatment success was defined to as a reduction in disability percentages. Notes on relevance to your study: The study identifies how best low back pain can be managed though the adherences to the prediction rule. Annotated Resource #8 Full Harvard Reference: Stubenrauch, (2011), Spinal Manipulation Therapy for Low-Back Pain Section, American journal of nursing, 2011 Lippincott Williams & Wilkins, Inc. Brief comment on Author’s background/ bias/ credibility: Spinal manipulation is vital in the bringing about the primary effects as well as secondary effects. The primary effects included its effect on pain and functional status of the patient whereas the secondary effects included outcomes related to the quality of life and wheteehr the patients were thereafter able to return to work and still be productive. Brief comment on the nature of the intended audience: The study was conducted among participants who had low back pains for durations whih were more than 12 weeks but were not resulting from any known pathology or disease process. Brief summary: Spinal manipulation therapy was found to have small, statistically significant but not clinically relevant ,short term effect on low back pain relief as well as functional status. Critical evaluation: Meta analysis of randomized trials was done in patients with low back pains that have lasted more than 12 weeks. The low back pains were not to be as a result of any on going pathology or disease process and the studies excluded sciatica involvement. Notes on relevance to your study: Spinal manipulation had some impact in the management of low back pains. Some relief was noted on the low back pains as well as the functioning capabilities of the patients after manipulative spinal therapy was conducted. Annotated Resource #9 Full Harvard Reference: Cecchi, et al, (2010), Spinal manipulation compared with back school and with individually delivered physiotherapy for the treatment of chronic low back pain: a randomized trial with one-year follow-up, Fondazione Don Carlo Gnocchi, Scientific Institute, Florence, Italy. Brief comment on Author’s background/ bias/ credibility: The study was aimed at making a comparison of spinal manipulation of low back pain management in relation to individual physiotherapy. Brief comment on the nature of the intended audience: Participants were to have chronic low back pains which were to be of a non specific cause. This included the women between ages of 35-73 years. Brief summary: The study sought to compare the effectiveness of spinal manipulation in the management of low back pains in relation to those patients who were managed by individual physiotherapy. Critical evaluation: Randomized trails were conducted among the patients with chronic low back pains of unknown cause. The Roland Morrison questionnaire and pain rating scale were used to verify the effectiveness. Notes on relevance to your study: With the reduction of the pain scores and the disability score after use of spinal manipulation when compared to physiotherapy, low back pain is better managed by manipulation due to yielding of positive results with improvement of the patient being realised. Annotated Resource #10 Full Harvard Reference: Asendelft, et al, (2003), Spinal manipulative therapy for low back pain, A meta-analysis of effectiveness relative to other therapies, The Cochrane Review Group, Toronto, Ontario, Canada. Brief comment on Author’s background/ bias/ credibility: The author acknowledges that low back pain management is very costly and that manipulative therapy of the spinal cord is the most preferred management option. Brief comment on the nature of the intended audience: Participants in the study included both the patients with acute as well as chronic back pains. All methods used in the management of low back pains such as physiotherapy, use of analgesics were all compared to spinal manipulation in order to come up with the most effective form of management. Brief summary: With the comparison being done to find out the most effective method, spinal manipulation still remains as the most effective and superior method to be sued in the management of both acute and chronic low back pains. Critical evaluation: Random clinical evaluations were conducted among patient with acute and chronic low back pains and a comparison was done. Notes on relevance to your study: The study was aimed at establishing the effectiveness of spinal manipulation in low back pain management options when compared to tother forms of low back pain management. Read More

CHECK THESE SAMPLES OF Has There Been a Shift in the Audit Fees of the Big Four and Non-Big 4 Auditing Firms

The Continuum from Legitimacy to Fraud

Auditors should always inform the committee on the audit on the unacceptability approach at the end of the accounting period so as to improve the overall effectiveness of the corporate body on audit committees.... The communication between the auditors and the committee on the audit is seen as an avenue for enhancing clear understanding of the quality of earnings and all the issues related to it hence improving the level of financial reporting.... Legitimate earnings management in an entity translates to quality in earnings but with no reference to whether there has been a fair presentation of the financial statements that are convenient to the generally accepted accounting principles....
50 Pages (12500 words) Research Paper

Auditing and Reporting of Business Performance

From the paper "auditing and Reporting of Business Performance", the management needs to have an internal auditing system that can derive the performance metrics and their analysis from loads of transactional data available in various distributed data sources across the organization.... The Internal auditing System needs to follow a structured model within the organization's business framework that enables the business data to be fetched from various data sources such that they can be mapped with the Strategic Business Objectives within the auditing framework....
44 Pages (11000 words) Coursework

What is the effect of e-commerce on auditing

Therefore, auditors too will have to deal with the consequences that e-commerce will have on the auditing process.... In fact, Tucker (2001) mentions the importance of IT as follows: "there are few companies that don't rely on IT to achieve their auditing and accounting, operating and compliance objectives".... The use of new forms of information technology is expected to impact the auditing process within organizations.... Therefore, Tucker (2001) mentions that it is rare to find an entity whose IT use does not also affect its independent audit....
47 Pages (11750 words) Essay

The Acute Shortage of Accountants in China

the big 4 are importing talent.... The need for 300,000 accountants familiar with internationally – accepted accounting standards was an accepted estimate in finance departments in firms and in government.... 'There are simply not enough Chinese-speaking accountants to meet the needs of every listed state-owned enterprise; accounting firms cannot hire and train people fast enough,' according to James Ahn and David Cogman of McKinsey & Co....
13 Pages (3250 words) Essay

The development of a marketing plan for Deloitte Croatia

the audit service line is now recognised as the market leader in Croatia.... Deloitte was the last of the 'Big 4' Global Accounting and Business Advisory firms to setup operations in Croatia.... Five years ago, we were still the smallest of the "big 4" in the Croatian market place.... The service line offerings are audit and Advisory, Risk Advisory Services, Taxation Consulting, Financial Advisory and finally Management Consulting....
32 Pages (8000 words) Essay

External Auditing and Corporate Governance

Moreover, it also enhances the management and the public accounting firms.... The paper 'External auditing and Corporate Governance" highlights changes that occurred in corporate governance because of external auditing.... Furthermore, evaluation of the importance of corporate governance, its pros and cons, and analysis has also been discussed....
14 Pages (3500 words) Essay

Impact of the SarbanesOxley Act of 2002 in Corporate Governance

The paper "Impact of the Sarbanes–Oxley Act of 2002 in Corporate Governance " says SOX in the management of the corporate sector streamlines the interactions of management, staff, accounting firms, etc.... The act was referred to as the Corporate and auditing Accountability and Responsibility Act when in the house, whereas in the Senate is as per the Public Company Accounting Reform and Investor Protection Act....
15 Pages (3750 words) Research Paper

Ongoing Trend of Tax Avoidance, Factors Affecting Tax Rates Setting, How Companies Deal with Taxes

The subject of tax has become quite a controversial topic in many countries.... very tax administration, the government department concerned with the collection of taxes, has three broad objectives.... The paper 'Ongoing Trend of Tax Avoidance, Factors Affecting Tax Rates Setting, How Companies Deal with Taxes' is a convincing example of a finance & accounting term paper....
25 Pages (6250 words) Term Paper
sponsored ads
We use cookies to create the best experience for you. Keep on browsing if you are OK with that, or find out how to manage cookies.
Contact Us