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The Alcohol Use Disorders Identification Test (AUDIT) is a ten-item questionnaire approved by the World Health Organization to screen patients for hazardous (risky) and harmful alcohol consumption. It was developed from a WHO multi-country collaborative study, [ 1 ] [ 2 ] [ 3 ] the items being selected for the AUDIT being the best performing of ...
The Michigan Alcoholism Screening Test (MAST) screening tool was developed in 1971, and is one of the oldest alcoholism-screening tests for identifying dependent drinkers. [1] Its use is constructed for the general population .
The CRAFFT 2.1 screening tool begins with past-12-month frequency items, rather than the previous "yes/no" question for any use over the past year. A recent study examining these opening yes/no questions found that they had relatively low sensitivity in identifying youth with any past-12-month alcohol or marijuana use (62% and 72%, respectively ...
Review testing approach and documentation: Many companies or external audit firms mistakenly attempted to impose generic frameworks over unique transaction-level processes or across locations. For instance, most of the COSO Framework elements represent indirect entity-level controls, which should be tested separately from transactional processes.
The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.
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Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained full-text: February 2006 111: Amendment to Statement on Auditing Standards No. 39: Audit Sampling full-text: February 2006 112: Communicating Internal Control Related Matters Identified in an Audit full-text: May 2006 113: Omnibus 2006 full-text ...
AUDIT has replaced older screening tools such as CAGE but there are many shorter alcohol screening tools, [7] mostly derived from the AUDIT. The Severity of Alcohol Dependence Questionnaire (SAD-Q) is a more specific twenty-item inventory for assessing the presence and severity of alcohol dependence.