When Performing an Attestation Engagement,a CPA Is Required to Adhere

question 16

Essay

When performing an attestation engagement,a CPA is required to adhere to the Statements on Standards for Attestation Engagements.Describe below the Standards of Field Work for attestation engagements.

Understand the physiological implications of urinary and fecal diversions on patient health.

Recognize the emotional and psychological impacts of ostomy surgery on patients.

Demonstrate knowledge of post-operative care and patient education for individuals with new ostomies.

Identify the correct procedures for collecting specimens and performing interventions on patients with ostomies.

---

Definitions:

Bona Fide Occupational Requirement

A criterion for job positions that is legitimately necessary for the performance of a job, even if it discriminates on certain grounds, under legal justification.

Human Rights Legislation

Laws enacted to protect individuals and groups against discrimination and to guarantee fundamental freedoms and rights, such as freedom of speech and equal treatment.

Discrimination

Unfair or unjust treatment of people based on characteristics such as race, age, sex, or disability.

Corporate Culture

The shared values, behaviors, ethics, and organizational ethos that characterizes members of a corporation or business.