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The Work of an Internal Auditor Can Be Used to Complement

question 1

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The work of an internal auditor can be used to complement, but not substitute for, the work of the independent auditor.Which of the following factors is not one of the considerations listed by ASA 610 that is relevant in determining the effect of an internal auditor's work on the audit?

Identify and evaluate patients' risk for spiritual crises and provide appropriate support.
Appreciate the diversity of spiritual beliefs and practices among patients and their impact on health care.
Implement interventions that support patients' spiritual well-being and connectedness to their faith, beliefs, or personal values.
Foster personal spiritual awareness and its relevance to nursing practice.

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