Identify at Least Three Types of Users of Financial Statements

question 36

Essay

Identify at least three types of users of financial statements. Describe their primary use of the financial statements
and how the misstatement of those statements might injure the user.
Users of audited financial statements may include:
Management uses the audit report to determine whether the financial statements
are presented in accordance with GAAP, whether the firm is availing itself of
appropriate internal controls, and as a means of evaluating employee
performance. Misstatement of the financial statements would cause the client to
make erroneous decisions about financial position, internal controls and
employee rewards and punishments.

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

---

Definitions:

Cognitive-Behavioral

A psychotherapeutic approach that treats problems and boosts happiness by modifying dysfunctional emotions, behaviors, and thoughts.

Inflicting Pain

The act of causing physical or emotional suffering to others.

Alexis De Tocqueville

A 19th-century French political thinker and historian best known for his works analyzing democracy in America and the social impacts of political freedom.

Harriet Martineau

An English sociologist and writer, often considered the first female sociologist, who addressed a wide range of social science topics including gender equality and religious life.