Lyme Bay and Tort Law Essay Example | Topics and Well Written Essays - 2250 words

Lyme Bay and Tort Law - Essay Example The case of teenager deaths of canoeing in the Lyme Bay in March 1993 should be considered in the context of tort law. There are different aspects of the case, which should not have occurred at all. The canoeing activity should have been reconsidered under stricter regulations. St. Alban's Centre lacked of a proper supervision of canoeing activity. Therefore, the individual from the company was accused of four teenagers’ deaths. The involvement and mutual cooperation of parental, educational, health and social organizations resulted in legal regulations changes in the field of outdoors businesses. On March 22nd 1993 the canoeing party was organized by teachers and pupils and they were under supervision of two instructors from the St Alban's Centre. They were intended to reach Lyme Regis by lunchtime. The raft was far away from teachers and students and they were protected by life jackets. Only at 18:40 the rest of party members were rescued by helicopter . Consequently, this c ase is an appeal for the publicity to better regulate safety of outdoor activities for pupils. The coastguard was accused of oversight of their rescue activities and there was a need to better develop rescue operations on the coast. The main emphasis is made on outdoor education, which has been provided by the charitable organizations and authorities. Tort law implications In terms of tort law there are different prospects on this study. On the one hand, participants of Lyme Bay accident were under protected. On the other hand, their deeds and actions were neglected by the employees, who were not informed on time. Thus, in order to give an unprejudiced evaluation of the situation, it is relevant to focus on safety standards of recreation regulations of 90s. The ACAC Code of Practice is one of the most essential steps in the area of recreational sphere protection. Both the implications of statutory regulations and self-regulations were much concerned2. There was a need for an effective research and survey in the field of health and safety protection in the area of recreation activities. The role of public was essential, because people had a chance to have an access to required information about the relevant inspections. Lyme Bay accident was a starting point for considerations taken by the Departments for Education (DFE) about safe ty and protection of teachers and pupils at schools3. Explicit regulations at the governmental level taken by the government are also considered to be safety and protection laws determinants for further implementation at the local level. Moreover, it was found out that it is relevant to "place Education Authorities across the country in an invidious and untenable position" and there is a need for existence of monitoring organizations recording serious violations of activity centers4. Otherwise the public concerns of parents would be dubious with respect to pupils’ safety at school. The role of public concern and its explication in the tort law led to positive changes in

Intro to Business Essay Example for Free

Intro to Business Essay FRANCHISE Case Study Questions: 1) Discuss the benefits and drawbacks of opening a franchise. (6 marks) The benefits of opening a franchise is that the franchisor would provide support, assistance and training; they would have a recognized name and products and; opening the franchise would be a reduced risk to the franchisee. The drawbacks of opening a franchise is that there would be restrictions on operations as the franchisee would have to follow the franchisor’s rules and regulations; must pay franchise fees and the percentage of sales to the franchisor and; there would be a loss of management control, prices, wages or even innovation. 2) Evaluate the benefits and drawbacks of running this franchise with a partner rather than doing it on your own. The benefits/advantages of running this franchise with a partner would be; It would be fairly easy to start the partnership with an agreement between two people; It would be easier to raise more capital than a sole proprietorship; We would have greater skills and expertise with two of us as partners and; flexibility to support and help each other. The drawbacks/disadvantages of running this franchise with a partner would be; there could be conflicts or disagreements with a partner; we would be sharing the profits and; there could be difficulty in leaving or ending the partnership. 3) List 6 key characteristics that you and your partner will have to display in order to be successful in this entrepreneur endeavor. The key characteristics that my partner and I would have to display to be successful in our entrepreneur endeavor would be, to be: Ambitious, committed, self-confident, energetic, passionate, creative, passionate, determined and risk takers. 4) List 6 stakeholders and discuss how they are impacted by your business. 1.Employees – my business would create jobs Customers – my business would be a convenience of another franchise available Suppliers – my business would give suppliers more business Government – my business would pay taxes (business and employee, etc) to help the economy Local Community – to create a better local economy of having a business Environment – to be environmentally responsible by using reduce, reuse and recycle FRANCHISE Case Study 1: Intro to Business 5) Using your knowledge of demand and supply theory. Draw a market for Dominos Pizza with demand (BLUE Line) and supply (RED Line) equilibrium assuming the average price customer pays for a Domino’s pizza is $9 and sells an average 500 units a week. (2 marks) Dominos Pizza – Supply and Demand in One (1) Week UNITS The pizza market is highly competitive and competitors prices impact and demand. On your diagram, draw the shift in demand that will result from new low price $5 hot and ready pizza offer by its competitor Little Caesar’s. Discuss the impact on Domino’s (in terms of its price and profits) . (2 marks) Due to the low price of the competition (Little Caesars) means Dominos pizza’s Demand Curve will DECREASE (GREEN Line) which means the profits will decrease along with the demand for Domino’s higher priced pizza. 6) As a local franchise, using your knowledge of the promotional mix, describe 4 tactics/strategies from the promotional mix that you could use to promote your local store. Be sure to explain how it will increase sales. (4 marks) 1. Personal Selling – to use a sales person to assist customers in making a purchase 2. Advertising – using different media channels to build awareness of the product 3. Public Relations – to create a good image of the company product through publicity and sponsorship 4. Sales Promotion – to stimulate sales through coupons, discounts, contests special offers 7) Make 2 recommendations to Domino’s Pizza Corporate on how the marketing mix could be changed in order to meet customer needs and continue to grow the company. (4 marks) The Marketing Mix is a blend of product offering, pricing, promotional methods and distribution system that brings a specific group of consumers superior value. My two recommendations to Dominos Pizza Corporate would be concerning the ‘Product’ to make smaller personal sized pizzas and my second recommendation would concern ‘Pricing’ to have a special introductory low price to attract customers, to the new personal sized pizza. My recommendations would meet the more ‘healthy = smaller sized portions’ of food to the healthy minded customer – and this would help with the growth of the company.

Evidence Based Mental Health Nursing

Evidence Based Mental Health Nursing Introduction This report will focus on the assessment and care planning for an individual using the mental health services. Evidence based approach will be deploy in order to be able to record, review and monitor the progress of the service user. Evidence-based practice is a structured and systematic approach to using research based knowledge of effectiveness to inform practice (Olfson, 2009). Knowledge includes formal information derived from research, for example from published trials and reviews. It also encompasses the informal knowledge and wisdom of practitioners, sometimes called tacit knowledge. This informal knowledge can include, in addition, the expertise of those who receive an intervention, whether that is medication, talking therapies or attending a parenting skills group. Care Programme Approach(CPA)provides the framework for assessing and care planning for a person with mental illness. CPA was introduced in 1991 by Department of Health as a systematic arrangement for assessing the health and social needs of people accepted into specialist mental health services (Kingdon, 1998). The formation of the plan will detail the health and social care required from a variety of provider as well as the appointment of a key worker to keep in close touch with the service user and to monitor and co-ordinate care. In addition, regular reviews will be conducted where necessary, agreed changes to the care plan. Hence, in this report, I will outline the main principles of CPA and deploy the use of Tidal Model and principles throughout the report by Tidal models principles to clinical practice and assessment and care planning. A detailed background and information about the individual receiving care in the clinical section of where I work will be provided. And to make it clearer for the audience of this report, I will highlight the purpose of conducting this assessment as well as the process of the assessment. The discussion will centre on care planning and the strategies or issues that may impact the process. In order to keep the identity of the person under care anonymous in in accordance with confidentiality and the NMC code, only the initial of the individual will be used through the discussion in this report. As a nurse, I owe a duty of confidentiality to all those who are receiving care under me and that includes making sure that they are informed about their care and that information about them is shared appropriately (Maloney, 2016). Care Programme Approach Framework and The Tidal Model The Care Programme Approach (CPA) is a way that services are assessed, planned, co-ordinated and reviewed for someone with mental health problems or a range of related complex needs (Nhs.uk, 2017). CPA are generally offered to individual that have been diagnosed for having a severe mental disorder, someone who is at risk of suicide, self-harm, or harm to others and people with history of violence or self-harm. In addition, the service is available for people that vulnerable, this could be for different reasons such as physical or emotional abuse, financial difficulties because of mental illness or cognitive impairment. The three main core principles of CPA according to Rowland (2013) are the assessments of the needs of the individual, allocation of a care coordinator and plan how to meet the needs of the person. The coordinator will ensure that the plan include the fully assess of the service user needs, it will also show how the NHS and other organisations will meet the needs of the person, including the family in some cases. It has to be regularly reviewed by the coordinator to monitor progress. In addition, the coordinator will have to think about all the mental health needs of the service user, medication and side effects, employment, training or education and personal circumstances including family and carers. The assessment will include the risk of the service user to themselves or other, either there is a problem with drugs or alcohol. The CPA is a model for good practice which remains applicable today. However, the CPA is a care for those of working age in contact with specialist mental health and social care services (Donohue, 2014). It is crucial to work have an integrated approach across health and social care to minimise the distress and confusion sometimes experienced by people referred to the mental health system and their carers. In addition, professionals have found some aspects of the CPA over-bureaucratic, managers and service users alike have found the lack of consistency confusing (Donohue, 2014). It is they who have been working and living with the CPA for some years now and it is important to take account of their views. In the nutrshell, Bree-Aslan and Hampton (2009) indicated that CPA is not a model of care but a tool and process to guide nurses on how to provide effective service for people with mental illness. By embracing an integrated approach where by a seamless service can be achieved through an integrated approach to care co-ordination which provides for a si ngle point of referral and a unified health and social care assessment process (Koopmans, 2013). Tidal model will be deployed through the care planning and assessment in this report. This principles and philosophies of this model will help to give an in depth understanding to the process of assessment and care-planning. Tidal model is a mental health recovery model which may be used as the basis for interdisciplinary mental health care. It was developed by Dr Phil Barker and Poppy Buchanan-Barker as a philosophical approach to the discovery of mental health (Barker and Buchanan-Barker, 2010). The Tidal Model accentuates helping people reclaim the personal story of mental distress, by recovering their voice. With service user, own language, metaphors and personal stories, people can begin to reclaim the meaning of their personal experiences. Helping someone to a problem in living is rarely easy because everyone is unique and each persons reaction to any problem in living also is unique. Hence, what works one person may not always work for another. In Tidal model. The first step towards someone with mental illness recovering control over their lives. The model enable mental health nursing to be used as the basis for interdisciplinary mental health care and the focus begin with begin with the recovery journey when the person is at their lowest ebb experiencing the most serious problems in living (Barker and Buchanan-Barker, 2010). The Tidal Model provides a practice framework for the exploration of the patients need for nursing and the provision of individually tailored care. (Barker P, 2001) and it is considered as a mid-range theory of nursing, hence the main focus of the model is on helping individual people, make their own voyage of discovery. From the research, already been conducted by different scholars, the combination of CPA framework and Tidal model with the collaboration with the service user will enable them to recognise areas and needs that will be most suitable for their recovery as well as promoting a culture of p erson-centred care that is not associated with CPA framework. Biography Janet Bonet is a 58-year-old female living with her daughter who is one of her three children. Janet has never been married and also has no partner at the moment, although she said to have been in different relationships in the past but which seem to lead nowhere. My mentor and I have been asked to assess Janet during her inpatient appointment at the centre. Janet has been known to mental health services over the years and has a history of disengagement. She has had a diagnosis of severe depression in the past and also suffers from back problem which impacts on her mental health. Janet has never been able to keep a job due to her physical health and so she has been in benefits most of her life. Due to financial stress in the past, she has self-neglected and now depend on her carer who is also her daughter for support in daily activities. Also, she was asked by the council to downsize her four-bedroom house to a two-bedroom house which she has done but still waiting on the housing list to be moved closer to her family and she finds this waiting period stressful as she has been waiting for over a year so housing is also her concern. Recently, she has been experiencing a lot of fluctuations in her mood as she reports that she lost her Dad, Mum,Nan,and Grandad within two weeks of each other and found this extremely distressing and also has been having thoughts of harming herself. Her daughter is her carer and she also claims that her other children along with her grandchildren do visit sometimes which makes her think less about self-harming herself. She says My children and grandchildren are my protective factors. She went further to say that she has been experiencing feelings of emptiness and anger due to the fact that she does not feel safe in her neighbourhood as she feels some people are out to get her. Janet admits that in the past she has not been compliant with her medication due to side effects but is willing to be compliant with treatment now that she feels she is in crisis in order to promote her recovery. Janet has also reported suicidal thoughts in the past and has had two attempts at committing suicide. Assessment The assessment of service user with mental illness include collections of different range of information. The information may include mental health symptoms and experiences of the service user, feelings, thoughts and actions physical health and wellbeing, culture and ethnic background, use of drugs or alcohol, social and family relationships and past experiences, especially of similar problems. The whole essence of conducting assessment is for the coordinator to be familiar with the life history of the service user. However, I prefer deploy Barker (2008, p.66) procedures of assessment by trying to answer the question who the service user is. The procedure will enable the coordinator to focus on the individual as a whole by considering their needs instead on focusing on diagnosis. The second question like what is wrong? will prompt the service user to give information about their state of mind and wellbeing. For a nurse, the concept is to show empathy for the service user to be at eas e and feel unthreatened to give more information about the state of the health and their experience. The correlate with Tidal model of Barker and Buchanan-Barker (2010) that indicated that coordinator can deploy a holistic assessment whereby the service user is allowed to tell their story and world of experience. Through holistic assessment, therapeutic communication, and the ongoing collection of objective and subjective data, nurses are able to provide improved person-centred care to patients. A holistic assessment approach acknowledges and addresses the physiological, psychological, sociological, developmental, spiritual and cultural needs of the patient (Kreys, 2014). However, finding out who the person is and what is wrong with them, is just one part of the assessment. It is essential to form a collaborative and empowering relationship with the service user in order for them to be comfortable around the coordinator. Hence, service user should be treated with respect and dignity no matter the state of their health. References Barker, P. (2008). What are psychiatrists for?. Mental Health Practice, 12(1), pp.11-11. Barker, P. and Buchanan-Barker, P. (2010). The Tidal Model of Mental Health Recovery and Reclamation: Application in Acute Care Settings. Issues in Mental Health Nursing, 31(3), pp.171-180. Bree-Aslan, C. and Hampton, S. (2009). Pressure care, part two: the importance of assessment. Nursing and Residential Care, 11(1), pp.12-17. Donohue, P. (2014). Involving families in planning and assessment of community services. Nursing and Residential Care, 16(3), pp.175-176. Kingdon, D. (1998). Reclaiming the care programme approach. Psychiatric Bulletin, 22(6), pp.341-341. Koopmans, R. (2013). Mental health in long-term care settings: The Dutch approach. Geriatric Mental Health Care, 1(1), pp.3-6. Kreys, T. (2014). A holistic approach to patient care in psychiatry. Mental Health Clinician, 4(3), pp.98-99. Maloney, P. (2016). Nursing Professional Development. Journal for Nurses in Professional Development, 32(6), pp.327-330. Nhs.uk. (2017). Mental health services: Care Programme Approach NHS Choices. [online] Available at: http://www.nhs.uk/Conditions/social-care-and-support-guide/Pages/care-programme-approach.aspx [Accessed 28 Feb. 2017]. Olfson, M. (2009). Review: limited evidence to support specialist mental health services as alternatives to inpatient care for young people with severe mental health disorders. Evidence-Based Mental Health, 12(4), pp.117-117. Rowland, P. (2013). Core principles and values of effective team-based health care. Journal of Interprofessional Care, 28(1), pp.79-80.

Spider man Essay -- essays research papers

We all have heard of Spider Man. He was the average teenager until he was bitten by a radioactive spider. I like Spider Man but I believe there are a lot of things missing in his movies. The police and government are portrayed poorly, as to assisting Spider Man or lack there of. Spider Man goes about doing his own thing, outside of the law. He is something we can all relate to and I believe that is why a lot of people like him. Most people would say they want to be like Spider Man because of his cool super human powers. I believe it would be a lot of hard work, dedication, and a lot of responsibility. Think about this, you would have two lives to live as a completely different person. You would have to keep up good grades, make some money to live on, support your family in one life, then save people, fight crime, and kill villains in the other life. It would be way to overwhelming for me.   Ã‚  Ã‚  Ã‚  Ã‚  To fight crime, Peter needs a costume and a mask of some sort to hide his identity. He is a pretty good artist and draws his costume that he wants. Since Peter doesn’t have much money, he decides to make his own costume. My question is how Peter could possibly know how to make a spandex costume to fit him perfectly, and look awesome without any flaws? Just because he has super human powers doesn’t mean he can design and make a costume as perfect as his. I don’t think a lot of people take this into consideration. But if Peter had it made by a company of some sort, it would be fairly easy to trace and find who owns/ordered the costume. I think the creators knew about this, but didn’t know how to solve the problem so they just kind of skipped it. On the other hand, I like how the creators of Spider Man didn’t give him an endless budget, like Batman.   Ã‚  Ã‚  Ã‚  Ã‚  Bruce Wayne was a poor kid from a poor city. His family was killed and he decides to fight crime, similar to Spider Man. Only Batman, some how got extremely rich to own his own cave, custom Bat Mobile, and have some sweet gadgets. I don’t know a lot about Batman, but I know enough that money doesn’t grow on trees. Besides, even if he did get the money reasonably, there would be other flaws. For example, there is no way he built his car him self. He had to have had a body shop customize it. And if this were the case, it wouldn’t be too hard for Joker or someone to find out... ... his uncle would still be alive, and he would still have a best friend.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the movies Spider Man and Spider Man 2, Peter Parker struggles with his grades and jobs. I am currently in school, and have a part time job so I know that there is a lot of work to achieve. Peter Parker on the other hand, has my same situation, plus he has to try and save the entire City. I think that there is no way humanly possible to maintain good grades and keep his job when you have an alternate Super ego. You wouldn’t have the time to study unless you didn’t go to sleep and if you try and study and then sleep, you wouldn’t have enough time to save the city. It might work if you saved the city while you were studying, but multi tasking wouldn’t work very well while saving people’s lives.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, Spider Man is a very unrealistic super hero. There is no way someone would put their family and friends in danger by being the city’s super hero. The police and government would surely have you arrested and/or killed for making unwarranted arrests. No matter how unrealistic Spider Man is, he is the most realistic of all the other heroes.

Deception in ResearchÂÂ

Deception in Research The article I chose from Capella Library was about Deception in Research. While exploring my area of interest may require misleading or not completely informing your subjects about the true nature of your research, as a general rule, serious deception should be avoided whenever possible, since it put at risks the integrity of informed authority. For research involving deception the use of deception must be justified in the procedure to show that the research cannot be performed in the absence of deception and the benefits of the research will sufficiently be more important than any risks that deception may create.Research participants cannot be deceived about significant aspects of the research that would affect their willingness to participate or that would cause them physical or emotional harm. Deception must be explained to participants (debriefed) as early as reasonable. A debriefing script must be included in the procedure and should include a detailed desc ription of the ways in which deception was used and why; when and by whom the debriefing will be administered should also be included.True â€Å"informed consent† cannot be given if the true nature of the research is deceptively presented. This situation is dealt with administratively via a waiver of portions of the information consent regulations. Deception is a word used to end arguments, not to begin them. To accuse researchers of deception is to remove them from the ranks of those with whom legitimate human relationships can be pursued. For an example, let’s look at in the article of Deception in Research on the Placebo Effect.Experiments exploring the placebo effect, however, suggest justifiable ethical concerns, owing to the use of deception. The ethical intend to conduct of deceptive placebo research include (1) review and approval by an independent research ethics to establish the use of deception and that the study protocol offers sufficient value to justify t he risks it poses to participants, including the use of deception; (2) disclosure in the informed-consent document that the study involves the use of deception; and (3) participants at the conclusion of research participation.This also concludes that in order to supply to public accountability, articles reporting the results of research using deception should describe temporarily loyalty with these participant-protection rules. Ethics is one of the most crucial areas of research, with deception and research increasingly becoming a crucial area of discussion between psychologists, philosophers and ethical groups.Examples of Deception and Research to show how ethical concerns have changed during the 20th century, it is useful to look at some examples such as Deception in Psychological Research. Deception has been attacked repeatedly as ethically unacceptable and morally reprehensible. However, research has revealed that subjects who have participated in deception experiments versus no deception experiments enjoyed the experience more, received more educational benefit from it, and did not mind being deceived or having their privacy invaded.Such evidence suggests that deception, although unethical from a moral point of view, is not considered to be aversive, undesirable, or an unacceptable methodology from the research participant's point of view. The repeated assumption of the unacceptability of deception seems to be due to the fact that deception has been evaluated only from the viewpoint of moral philosophizing. This has led to the repeated conclusion that deception is reprehensible and seems to have created a perceptual set to view deception immediately as aversive.However, the perception of the unethical nature of deception seems to be minimal in studies that investigate innocuous public behaviors and enhanced in studies that run the risk of harming research participants or in studies that investigate private behaviors. When this knowledge is combined with t he fact that research participants do not mind being deceived, and that it can also be viewed as immoral not to conduct research on important problems, the scale seems to be tilted in favor of continuing the use of deception in psychological research.Is it ethically permissible to use deception in psychological experiments? We argue that, provided some requirements are satisfied, it is possible to use deceptive methods without producing significant harm to research participants and without any significant violation of their autonomy. We also argue that methodological deception is at least at the moment the only effective means by which one can acquire morally significant information about certain behavioral tendencies. Individuals in general and research participants in particular, gain self-knowledge which can help them improve their autonomous decision-making.The community gains collective self-knowledge that, once shared, can play a role in shaping education, informing policies a nd in general creating a more efficient and just society. Reference: 1. Deception in Research on the Placebo Effect Franklin G Miller,*  David Wendler, and  Leora C Swartzman Author information  Copyright and License information  See â€Å"Placebo: Physician, Heal Thyself† , e388. This article has been  cited by  other articles in PMC. 2. Harrington A, editor. (1997) The placebo effect: An interdisciplinary exploration.Cambridge (Massachusetts): Harvard University Press. 272 p. 3. Deception in psychology: moral costs and benefits of unsought self-knowledge. Bortolotti L, Mameli M. SourcePhilosophy Department, University of Birmingham, Birmingham, B15 2TT, 2006 Jul-Sep;13(3):259-75. 4. 2002;12(2):117-42. Deception in research: distinctions and solutions from the perspective of utilitarianism. Pittenger DJ. Source Department of Psychology, University of Tennessee at Chattanooga, 615 McCallie Ave. , Chattanooga, TN 37403, USA

Advanced Auditing Case 2.3

Advanced Auditing Case Assignment 2. 3 1. (a) When confirming year-end accounts receivable, auditors hope to accomplish the objective of obtaining evidence from third parties to evaluate the client’s assertions of year-end accounts receivable amounts. The client’s assertions that accounts receivable confirmation can effectively address are existence, rights, and valuation. b) When performing year-end sales cutoff tests, auditors hope to accomplish the objective of obtaining evidence from third parties to evaluate the client’s assertions of sales recorded for the period under audit. The client’s assertions that sales cutoff tests can effectively address are completeness and presentation. 2. Coopers & Lybrand made several significant errors of judgment in its effort to confirm the Wow Wee receivable at the end of 1995.These errors of judgment include ignoring or overlooking red flags including: the 69% change in the percentage of factored accounts receivable from 1994 to 1995, the $2. 4 million in sales to Wow Wee booked in the final day of fiscal 1995, the fact that Wow Wee is a manufacturing company, the fact that Wow Wee was left out of the top 25 customers list when it was among the top 5 based on recorded sales, and the clearly falsified bill of lading.Coopers & Lybrand failed to make the appropriate modifications to their planned audit procedures to examine these irregularities. Coopers & Lybrand also failed to follow up on the confirmation of the Wow Wee receivable that they accepted from Goldberg. These errors of judgment involve extreme negligence on the part of the auditors. I would classify these errors as reckless as there is no evidence to support that Coopers & Lybrand were involved in the fraud.I think that the auditors did not suspect that fraud would occur at Happiness Express in 1995 as they had previously audited Happiness Express in 1994 and rightfully issued an unqualified opinion. I think that the auditors believe d that these were simple mistakes that did not need to be further examined. The company’s revenue grew so significantly from 1994 to 1995 and because of this, I think that is was easy for the auditors to believe that the employees were simply overwhelmed by the company’s alarming growth and made mistakes as a result. . Yes Coopers & Lybrand should have confirmed the receivable from West Coast Liquidators at the end of fiscal 1995 because it represented 13%, a clearly material amount, of the total accounts receivable. They also should have included one or more of the sales to West Coast Liquidators in their year-end sales cutoff tests for 1995 as many of these transactions were booked in the final month of the fiscal year.Sales transactions occurring close to the end of the fiscal year are much more likely to be suspicious in nature or fraudulent than transactions occurring earlier in the year. 4. The alternative procedures that can be applied to a large receivable of a n audit client when a confirmation cannot be obtained include examination of subsequent cash receipts, the matching of such receipts with the actual items paid for, and examination of shipping, or other client documentation.The evidence provided by these methods may differ from the evidence provided by confirmation of a receivable depending on the client’s documentation of the transaction. Typically, in a company with proper internal controls and documentation, alternative procedures should be able to effectively address the same assertions that the confirmation of a receivable address. At very least, alternative procedures provide evidence for the existence assertion. 5. According to AU Section 317. 7, auditors should be aware of the possibility that illegal acts, such as insider trading, may have occurred however, an audit made in accordance with GAAS provides no assurance that illegal acts will be detected or that any contingent liabilities that may result will be disclose d. In the event that an auditor discovers evidence concerning the existence of possible illegal acts that could have a material indirect effect on the financial statements, they should apply audit procedures directed to ascertain whether an illegal act has occurred.