The aim of this paper is to discuss the need to protect the confidentiality of research participants and the need to make them identifiable to facilitate medical treatment and/or for biomedical ...
The ultimate purpose of risk identification and analysis is to prepare for risk mitigation. Mitigation includes reduction of the likelihood that a risk event will occur and/or reduction of the effect ...
(Editors’ note: All quoted material in this article comes from SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, as codified in AU-C Section ...
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