Explain the Key Objective of Substantive Testing and the Responses

question 35

Essay

Explain the key objective of substantive testing and the responses from auditors when errors or exceptions are identified during testing.

---

Definitions:

Sequential Compression Devices (SCDs)

Medical devices designed to prevent venous thromboembolism by applying graduated compression to the legs to enhance blood flow.

DVT and PE

Deep Vein Thrombosis (DVT) refers to a blood clot in a deep vein, typically in the legs, which can lead to Pulmonary Embolism (PE) if the clot travels to the lungs.

Good Samaritan Law

Legislation designed to protect individuals who voluntarily offer assistance to those in distress from being sued for inadvertent harm or errors made while trying to help.

Malpractice Suit

A legal case initiated by a patient against a healthcare provider, alleging negligence or failure to meet professional standards of care, which resulted in harm or injury to the patient.