Should Children with Adhd Be Medicated Essays - 2080 Words

Should children with ADHD be medicated? Although many parents, doctors, and teachers would say yes I believe there are far too many risks for children with ADHD to be medicated. [You left out a comma in the previous sentence.] Diagnosing ADHD is purely a matter of a doctors opinion. Parents often use medication as the first option for their children instead of trying alternative methods of medication. Medication needs to be the last option. Children with ADHD are being medicated unnecessarily. The problem is there are no biological tests for the disorder, and it cannot be revealed through a blood test. ADHD should be the last resort for a diagnosis, but it is often the first choice. In many cases a child who is disruptive in class or†¦show more content†¦A vicious cycle happens such as doctors prescribing more medication, as treatment continues its calming effects diminish, requiring more medication. [another comma splice] The drug rebound is easily confused with the childs ADHD, causing the Doctor to increase the medication. Between 1990 and 2000 186 children died from taking the drug Ritalin, and research is also being done to see if Ritalin causes brain damage. [You need a comma after the dates.] KC(2007) parents who have chosen medication give mixed testimony. Some have had dramatic and outstanding results. Others have not had such good luck with many modifications in the childs medication with few results. Some parents mourn the loss of a spark that their child once had, and others say they noticed no personality changes in their child. Some people who initially decided against medication had poor results and realized a tremendous turn around once they decided to medicate. The outcome with medication is very individualized for the child as it would be without medication. Benefits of medication may include more control of a childs behavior, improvement in a childs ability to concentrate, and moreShow MoreRelatedEssay On Children Overmedicated In America1420 Words   |  6 Pages Children Are Being Overmedicated in America We as people often take medications for any problem we may have, from headaches to conditions that are more serious. While most prescribed medication is necessary, some of it is not. Many children are being given medication when they don’t need it. According to a statistics report done by the National Institute of Mental Health, there has been a 21% increase in the number of children on psychiatric drugs from 1988-1994 to 2007-2010. These children areRead MoreThe Dangers Of Adhd Medications1060 Words   |  5 PagesADHD Medications The Perils Within Medicating our children with ADHD, is having a disastrous effect on our society. 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Such scholastic victory in the education of children results in positive behavior as well as an increase in productivity within classroom environments as a whole. Although a few voices question the alternative approaches in accommodating ADHD affected students, the strategiesRead MorePsychology And Medication : Are Children Being Misdiagnosed And Over Medicated1334 Words   |  6 Pages Psychology and Medication: Are children being misdiagnosed and over medicated. Medicating Children is not the Right Thing to do There are many types of people who may have Attention Deficit Disorder, also known as ADD/ADHD, which is attention deficit hyperactivity disorder. ADD is defined as learning disorder affecting children, adolescents, and some adults. Common symptoms of ADD are learning and behavioral difficulties as well as the typical problem of ADHD, hyperactivity. Males are more likelyRead MoreTeenage Pregnancy And Police Brutality Essay1497 Words   |  6 Pagescan take away from and use in the future.† I began pondering. Bingo! â€Å"Are children being overly medicated?† This interested me because my father always talked about how when he was a kid he was put on Ritalin for ADHD, and constantly discusses with me his fear for his little brother who is currently being medicated for ADHD. I read one article, and it stated that maybe kids are just being under treated, not overly medicated. That interested me, and made me think about my own life. Ever since freshmanRead MoreAttention D eficit Hyperactivity Disorder ( Adhd )1991 Words   |  8 Pages Highway to Over Medication (ADHD) Attention Deficit Hyperactivity Disorder (ADHD) is one of the most common childhood disorders in the country -- and its numbers are growing rapidly (â€Å"Attention Deficit†¦Ã¢â‚¬  ). In 2007, 9.5 percent of children were diagnosed; this number jumped to 11 percent in 2011 (Hanscom A18). A whopping 6 percent of these children are on medication for the disorder (Frances 49-50). Magill’s Medical Guide says: â€Å"[ADHD is] a condition characterized by an inability to focus attentionRead MoreRhetorical Analysis : Attention Deficit / Hyperactivity Disorder ( Adhd )912 Words   |  4 PagesAttention-Deficit/Hyperactivity Disorder (ADHD) is a serious neurodevelopment disorder that has affected an innumerable number of children and adults in the United States (Centers for disease Control and Prevention, 2013). It is one of the most common disorders that can cause difficulty at school and home and can also remain into adulthood. The Centers for Disease Control and Prevention (CDC)publishes a web page on ADHD to inform and persuade the public that ADHD is a condition that they should be concerned about. TheRead MoreOverprescribing Of Stimulants For ADHD Case Study969 Words   |  4 PagesStimulants for ADHD The most extensively studied childhood neurobehavioral disorder is attention-deficit/hyperactivity disorder (ADHD). ADHD is a chronic condition that occurs in about 8% of children and youth (Harstad Levy, 2014). Stimulant medications (i.e. methylphenidate and amphetamine) are very effective in decreasing the core symptoms of ADHD (Harstad Levy, 2014). Due to the increasing rates of stimulant prescriptions, there is now controversy on whether overdiagnosis of ADHD in youth and

Autism Spectrum Disorder ( Asd ) - 1441 Words

Introduction Autism spectrum disorder (ASD) is a hereditary neurodevelopmental disorder. Like many other psychological disorders, it is commonly misunderstood in popular culture. Many allude to it casually, often equating it with crippling social awkwardness and disability when it is in fact a spectrum disorder with many degrees of severity. It is somewhat of an enigma within the scientific community as well; there are many things we do not know about ASD and there is ongoing research to learn more about the disorder. The purpose of this paper is to explain what is currently known about ASD: general facts, symptoms, prognosis, treatment, and demographics. A Description of Autism Autism is a highly heritable neurodevelopmental disorder. It†¦show more content†¦Structural and functional brain imaging reveals that ASD affects multiple parts of the brain (Amaral, Geschwind, Dawson, 2011), likely affecting the cerebellum, frontal cortex, hippocampus, and amygdala (Santangelo Tsatsanis, 2005). Many things are unknown about autism and scientists are searching for the causes of autism, the source of savant skills in those with autism, the best ways to diagnose ASD, the best ways to treat ASD, and more (Amaral, Geschwind, Dawson, 2011). Symptoms of ASD Symptoms of ASD are divided into three categories: problems with social interaction, problems with speech and communication, and problems with behavior (Amaral, Geschwind, Dawson, 2011). In general, symptoms of autism decline as a person ages (Social, 2013). Problems with social interaction are mainly connected to difficulty establishing close relationships with others (Rutter, 1978). Those with ASD may exhibit disinterest in reciprocating communication or in interacting with others at all, for example not responding to another person’s greeting (Fernell, Eriksson, Gillberg, 2013). They may also act apathetically, not caring if another person such as a parent is feeling sad or angry (Amaral, Geschwind, Dawson, 2011). Examples of problems with speech and communication include difficulty with pronunciation, pronoun reversal, where the speaker uses incorrect pronouns in a phrase, and echolalia, the uncontrollable

Revolution in Communication Free Essays

As a technology, it is called multimedia. As a revolution, it is the sum of many revolutions wrapped into one: A revolution in communication that combines the audio visual power of television, the publishing power of the printing press, and the interactive power of the computer. Multimedia is the convergence of these different professions, once thought independent of one another, coming together to form a new technological approach to the way information and ideas are shared. We will write a custom essay sample on Revolution in Communication or any similar topic only for you Order Now What will society look like under the evolving institutions of interactive multimedia technologies? Well, if the 1980†³s were a time for media tycoons, the 1990†³s will be for the self-styled visionaries. These gurus see a dawning digital age in which the humble television will mutate into a two-way medium for a vast amount of information and entertainment. We can expect to see: movies-on-demand, video games, databases, educational programming, home shopping, telephone services, telebanking, teleconferencing, even the complex simulations of virtual reality. This souped-up television will itself be a powerful computer. This, many believe, will be the world†s biggest media group, letting consumers tune into anything, anywhere, anytime. The most extraordinary thing about the multimedia boom, is that so many moguls are spending such vast sums to develop digital technologies, for the delivering of programs and services which are still largely hypothetical. So what is behind such grand prophecies? Primarily, two technological advances known as digitization (including digital compression), and fibre optics. Both are indispensable to the high-speed networks that will deliver dynamic new services to homes and offices. Digitization means translating information, either video, audio, or text, into ones and zeros, which make it easier to send, store, and manipulate. Compression squeezes this information so that more of it can be sent using a given amount of transmission capacity or bandwidth. Fibre-optic cables are producing a vast increase in the amount of bandwidth available. Made of glass so pure that a sheet of it 70 miles thick would be as clear as a window-pane, and the solitary strand of optical fibre the width of a human hair can carry 1,000 times as much information as all radio frequencies put together. This expansion of bandwidth is what is making two-way communication, or interactivity, possible. Neither digitization nor fibre optics is new. But it was only this year that America†s two biggest cable-TV owners, TCI and Time Warner , said they would spend $2 billion and $5 billion respectively to deploy both technologies in their systems, which together serve a third of America†s 60m cable homes. Soon, some TCI subscriptions will be wired to receive 500 channels rather than the customary 50; Time Warner will launch a trail full-service network in Florida with a range of interactive services. These two announcements signaled the start of a mad multimedia scramble in America, home market to many of the world†s biggest media, publishing, telecoms and computer companies, almost all of which have entered the fray. The reasons are simple: greed and fear: greed for new sources of revenue; fear that profits from current businesses may fall as a result of reregulation or cut-throat competition. Multimedia has already had a profound affect on how these businesses interact with one another. Mergers such as Time Warner, Turner Broadcasting, and Paramount have set the stage. These companies continue the race to be the first to lay solid infrastructure, and set new industry standards. Following in the shadows will be mergers between: software, film, television, publishing, and telephone industries, each trying to gain market share in the emerging market. So far, most firms have rejected the hostile takeovers that marked the media business in the 1980s. Instead, they have favored an array of alliances and joint ventures akin to Japan†s loose-knit Keiretsu business groupings. TCI†s boss, John Malone, evokes â€Å"octopuses with their hands in each other†s pockets-where one starts and the other stops will be hard to decide.† These alliances represent a model of corporate structure which many see as mere marriages of convenience, in which none wants to miss out on any futuristic markets. One may wonder how this race for market share and the merging of these corporations will affect them personally. Well, at this point and time, it is hard to say. However, there is some thought in the direction we are headed. The home market, which was stated earlier, has its origins based around early pioneers such as Atari, Nintindo, and Sega. These companies started with simple games, but as technology increased, it began to open up new doors. The games themselves are becoming more sophisticated and intelligent and are now offering some of the first genres capable of attracting and holding an adult audience. Just around the corner looms the promise of interactive television, which threatens to turn the standard American couch potato into the newly rejuvenated couch commando. Through interactive television, which will actually be a combination of the telephone, computer, and television, you will have access to shopping, movies, and other types of information on demand. As this technology increases, it will give way to a form that is known as virtual reality. Imagine, with the use of headgear, goggles, and sensory gloves, being able to actually feel and think you are in another place. For instance, going shopping at a mall could be done in the privacy of your own living room, by just strapping on your headgear. Another break through in the home market is video telephony. These are telephone systems that also broadcast video images. Imagine being able to communicate instantly with voice, picture, and text with a business colleague or a loved one thousands of miles away. Interactive multimedia systems promise to revolutionize education. In a complex world of constant change, where knowledge becomes obsolete every few years, education can no longer be something that one aquires during youth to serve for an entire lifetime. Rather, education must focus on instilling the ability to continue learning throughout life. Fortunately, the information-technology revolution is creating a new form of electronic, interactive education that should blossom into a lifelong learning system that allows almost anyone to learn almost anything from anywhere, at anytime. The key technology in future education is interactive multimedia. The purpose of multimedia in education as in so many other multimedia applications, is to: enhance the transfer of information, encourage participation, stimulate the senses and enhance information retention. Multimedia uses a powerful combination of earlier technologies that constitutes an extraordinary advance in the capability of machines to assist the educational process. Interactive multimedia combines computer hardware, software, and peripheral equipment to provide a rich mixture of text, graphics, sound, animation, full-motion video, data, and other information. Although multimedia has been technically feasible for many years, only recently has it become a major focus for commercial development. Interactive multimedia systems can serve a variety of purposes but their great power resides in highly sophisticated software that employs scientifically based educational methods to guide the student through a path of instruction individually tailored to suit the special needs of each person. As instruction progresses and intelligent systems are used, the system learns about the student†s strengths and weaknesses and then uses this knowledge to make the learning experience fit the need of that particular student. Interactive multimedia has several key advantages. First, students receive training when and where they need it. An instructor does not have to be present, so students can select the time best suited to their personal schedules. Second, students can adjourn training at any point in the lesson and return to it later. Third, the training is highly effective because it is based on the most powerful principles of individualized learning. Students find the program interesting, so they stick with it. Retention of the material learned is excellent. Fourth, the same videodisk equipment can be used to support a variety of training paths. Last, both the training and the testing are objectively and efficiently measured and tracked. Educational systems of this type, offered by IBM under the product labeled Ultimedia, engage students in an interactive learning experience that mixes color movie, bold graphics, music, voice narration, and text; for instance, the program Columbus allows students to relive the great navigator†s voyages and explore the New World as it looked when Columbus first saw it. The ability to control the learning experience makes the student an active rather than a passive learner. Other common systems include Sim City, Carmen San Diego, and a variety of popular multimedia games created by Broderbound Softwarek, one of the biggest companies in this new field. Rather than old drill and kill forms of computerized instruction that bore students, this new entertaining form of education is far more effective precisely because kids get totally immersed in an exciting experience. Classroom computers with multimedia capabilities seem to have sky-rocketed in every faucet of the education arena. From pre-schoolers to college students, learning adapting to this multimedia craze was not hard to do. Teachers and Professors alike share in this technology to plan out their curricular schedules and school calendar. Most will agree that classroom computers seem to have a positive effect on students of the 90†³s. As schools and universities become more technology driven, there will be an even bigger plea for more multimedia enhancements. The 1980†³s witnessed the introduction and widespread use of personal computers at all levels of schooling. During the decade the number of computers used in U.S. elementary and secondary schools increased from under 100,000 to over 2.5 million. A majority of students now use computers and computer software sometime during the school-year, either to learn about computers or as a tool for learning other subjects. By the end of the decade, the typical school had 1 computer per 20 students, a ration that computer educators feel is still not high enough to affect classroom learning as much as books and classroom conversion do. How to cite Revolution in Communication, Papers

Public Open Space Desktop Auditing Tool

Question: Discuss about the Public Open Space Desktop Auditing Tool. Answer: Introduction: The overall study mainly helps in depicting the auditing process, which might be used by the auditors for conducting the audit report on Nirvana Produce Pty Ltd. Moreover, the study also helps in depicting and indentifying the relative audit risk, which might encircle the audit process of the company. Furthermore, the novice effectively depicts the impact of the weakness on the financial ascertain report of Nirvana Produce Pty Ltd. In addition, the overall study effectively provides relevant suggestions, which might help in reducing the audit risk that might hinder the authenticity of its financial report. Lastly, the novice effectively provides relevant information regarding the two computerised accounting software, which might be used in the audit engagement for effectively reducing the overall audit risk. Identifying the implications that might be conducted in the audit process of Nirvana Produce Pty Ltd and effectively provide relevant steps to reduce audit risk: The depicted ratios after comparing with the additional information might have a certain risk, which might negatively affect the audit process of Nirvana Pty ltd. Carey, Knechel and Tanewski (2013) stated that AASB has effectively depicted the audit steps, which might be used by the auditors to reduce the overall audit risk, which might negatively affect its financial report. In addition, the following ratios that might have implications on the audit process are as follows. Inventory turnover ratio: The additional information that is presented in the case study of Nirvana Pty ltd mainly depicts that the inventory system is not maintained automatically and purchases are conducted on cash basis without any receipt. This situation might mainly increase the overall material misstatement occurrence in the books of Nirvana Pty ltd. Furthermore, it is also stated in the additional information that the sales representative is able to add more products in the original invoice and the company generates no additional invoice. This type of system might mainly increase the chance of misstatement that might be conducted by the employees. Mygind et al. (2016) stated that identification of material misstatement mainly help the auditors to reduce the audit risk, which might negatively affect its financial performance. In addition, the wrong depiction of inventory might mainly affect its current ratio, which might in turn increase its inherited risk. The company could effectively use obsolete inv entory system to reduce the overall audit risk of Nirvana Pty ltd. Current ratio: The overall ratios that is been represented in the case of Nirvana Produce Pty Ltd mainly states that the companys audited current ratio is higher than the unaudited value and is higher than the industry benchmark. This inflammation main helps in depicting the higher current assets of the company. Lye et al. (2014) argued that the inclusion of inventory in the current assets mainly decreases the overall ability of the investors to evaluate the adequate financial condition of the company. On the other hand, Legge et al. (2016) stated that investors with the help of ratios are able to detect companys ability to pay its short-term obligations by selling its noncurrent assets. In addition, the error of omission and clerical error could be identified in the current ratio. Days in receivables: In addition, the overall data is been presented in the ratio for days in receivable is clashing with the additional information provided in the case study. Moreover, the additional information mainly states that the client have to lay the purchase amount within 7 days of the invoice day. However, in the ratio it is depicted that day in receivables is mainly at 8, which is majorly contradicting with additional information and might increase audit risk. Moreover, Days in receivables might be having errors in omission, which might in turn increase audit risk (Hui et al. 2014). Identifying the strength and weakness in the internal controls system of Nirvana Produce Pty Ltd: The major strengths of the overall internal control system of Nirvana Produce Pty Ltd are effectively depicted below. Use of computerised system: Nirvana Produce Pty Ltd effectively uses the computerized system, which in turn helps in recoding the transaction that is been conducted by the company with sales and purchases. In addition, the system also helps in recording the payment that is being received by the company directly from the bank statement. Edwards et al. (2013) stated that effective accounting system mainly helps in improving the overall recoding keeping of the company, which might reduce risk of audit. Strict access rules: The strict access that is needed for the software mainly helps in improving the internal control, which is needed to reduce the audit risk. In addition, the reduced accesses to the computerised services mainly help in limiting the material misstatement, which might pose audit risk. Singh et al. (2014) mentioned that strict access rule in accounting software mainly helps in reducing the unethical practises that might be conducted by the employee to increase their personal income. Adequate accepting for holiday pay, paid sick leave and overtime system: In addition, the holiday pay, paid sick leave and overtime payroll system of the company is adequate, which might help in depicting the adequate pay of its employee. Moreover, the company is able to depict the overtime of the employee, which needs to be paid by the company with the help of the computerised system (Barrington and Ho 2014). The major limitations of the overall internal control system of Nirvana Produce Pty Ltd are depicted as follows. Incompetent software: The software that is currently being used by the company is incompetent in many ways, which might in turn have drastic impact on the material misstatement. In addition, the software is able to provide the list of creditors, which might help in evaluating the payments received from debtors. In addition, the company uses two different types of softwares for purchase and reconciliation, which might in turn increase the chances of material misstatement. Yu et al. (2015) argued that use of different softwares might depict different balances and reduce efficiency of the accounting system. Additional adjustments: In addition, the employees are allowed to adjust the sales invoice as per the demand of the client, which might in turn increase the chances of material misstatement and unethical measures. In addition, there are many short payment that is been found, which only indicates that the employees are manipulating the system for personal use. These adjustments might mainly affect the audit report and post wrong financial statement of the company. Yu et al. (2015) stated that low monitoring in the accounting department mainly increases the unethical practices conducted by the employees to increase their personal gain. Cash purchases: In addition, George has been conducting cash purchases without any type of receipts and is recorded in a slip. Thus, there is high chance of error in recoding, which might be conducted by the accountant as there is not significant proof regarding the purchases of the projects. Peecher, Solomon and Trotman (2013) stated that auditors with the help of audit steps are able to reduce the risk and material misstatement from the transaction of the company. Limited financing workforce: In addition, the limited workforce that is being deployed by the company is mainly affecting the authenticity of its audit report. In addition, the company only has one accountant for recoding all the transaction there is no support or help, which is being provided to the accountant. Thus, the accountant might conduct material misstatement, as there is no supervision. In addition, the short payments from clients and duplicate payments to creditors mainly depict the misstatement, which is being conducted by the accountant in their financial books. Cohen et al. (2013) argued that companies use limited workforce to reduce the overall expenditure, which in turn increase the misstatements in their financial report. Duplicate payments: After the evaluation of additional information duplicate payments were found, which were mainly conducted to creditors providing 7 days of credit limit. In addition, the duplicate payments were increasing the overall misstatement, which might poses risk to the audit report and hamper companys creditability. Abbott et al. (2016) cited that duplicate payments made by employees could be effectively detected by following the exact audit rules. Depicting the impact of weakness in internal control, which might affect financial report assertion and audit of Nirvana Produce Pty Ltd: Internal control weakness Financial report assertions Incompetent software Existence assertion Additional adjustments Occurrence assertion Cash purchases Occurrence assertion Duplicate payments Occurrence and completeness assertion Table 1: Depicting the financial assertion faced by Nirvana Produce Pty Ltd (Source: as created by author) The overall table 1 mainly helped in depicting the financial assertion, which might be generated from the weakness of internal control system. Kinney, Martin and Shepardson (2013) mentioned that financial assertion mainly decreases the authenticity of the financial report and reduces trust of its investors. On the other hand, Griffith, Hammersley and Kadous (2015) argued that some auditors mainly help companies to hide their financial assertion by inflating their financial report. The financial assertion that is being faced by Nirvana Produce Pty Ltd is as follows. Existence assertion: The software that is being used by the company might increase the overall existence assertion, as the record keeping of the company was being hindered. Thus, the increased exposure of material misstatement might mainly reduce the authenticity of the assets and liabilities of the company. Ghosh and Tang (2015) cited that presence of existence assertion might mainly reduce the overall authenticity of the companys balance sheet. Occurrence assertion: In addition, the record keeping that is being conducted by the accountant for all the sales and purchases manually is mainly increasing the occurrence assertion. Moreover, record conducted for cash transaction is mainly depicting the wrong transaction, which might be recorded by the accountant. van et al. (2014) stated that occurrence assertion might take place due to wrong depiction of receipts in the balance sheet of the company. Completeness assertion: In addition, completeness assertion is also present in the company as the employees might manipulate the accounting software during readjustment. Moreover, duplicate payments that is been evaluated mainly depicts the seriousness of the completeness assertion present in the records of the company. Quadackers, Groot and Wright (2014) stated that identification of completeness assertion is relatively difficult for auditors, if the company does not present adequate information. Depicting the additional steps that might be needed to reduce the audit risk of Nirvana Produce Pty Ltd: Financial report assertions Audit Procedure Existence assertion Physical examination and confirmation Occurrence assertion Test clerical accuracy Occurrence assertion Test clerical accuracy Occurrence and completeness assertion Test clerical accuracy and reconciliation of confirmed recorded balance at reporting date Table 2: Depicting the audit procedure to reduce the financial assertion (Source: as created by author) Table 2 mainly help in depicting the audit procedure, which might be used by auditors of Nirvana Produce Pty Ltd for reducing the overall financial assertion. In addition, with the help of available depicted audit procedure the audit risk could be effectively decreased and in turn increase viability of its financial report. Bentley, Omer and Sharp (2013) mentioned that audit procedure and steps mainly help in reducing the material risk, which might be included in the balance sheet of the company. Physical examination and confirmation: In addition, the existence assertion that is hindering the operations of the company might be reduced by using audit procedure. The use of physical examination and confirmation might mainly help the auditor to evaluate the actual stock the is current being used by the company. Carey, Knechel and Tanewski (2013) mentioned that physical examination mainly helps the auditors to reduce the material misstatement and in turn reduce the overall audit risk. Test clerical accuracy: In addition, to reduce the overall occurrence assertion the auditor could effectively test eh clerical accuracy by checking the entries after being conducted by the accountant. In addition, the test might be conducted on surprise visits after the accountant in the software has conducted the calculation and entries. Barrington and Ho (2014) cited that auditors with the help of testing accuracy mainly help in depicting the ethical conduct of the accountant. Reconciliation of confirmed recorded balance at reporting date: The auditor could effectively reduce the completeness assertion by using the reconciliation of confirmed recorded balance at reporting date. The audit procedure might mainly help the auditor to evaluate the misstatements, which are depicted in the statement of the company. Peecher, Solomon and Trotman (2013) argued that auditors with limited access could not effectively use the audit procedures for reducing the material misstatements. Depicting the audit approach that might be taken with the computerised accounting software: Figure 1: epicting the computerised accounting software audit approach (Source: as created by the author) Figure 1 mainly helps in depicting the computerised auditing procedure, which might be depicted for Nirvana Produce Pty Ltd. Moreover, the computerised accounting software might mainly help in reducing the overall assertion, which might be generated from accounting misstatement. Bierstaker, Janvrin and Lowe (2014) stated that companies mainly use computerised accounting system for reducing the overall misstatement in receipt recording. On the other hand, Boritz, Datardina and Boritz (2014) criticises that accounting software without adequate internal control might not fulfil the desired output for reducing the material misstatement. Furthermore, the audit approach might mainly help in reducing any type of assertion that might increase audit risk. Depicting and justifying two CAATs that might be used in the audit: Generalized Audit Software (GAS): The overall generalized audit software are mainly used by auditors to examine the entire computer files, which bras the recorded transactions of the company. This system is effectively used in depicting the substantive testing of transactions entered in the accounting software. In addition, GAS computer programming mainly helps the auditors in identifying the errors in reducing, which might be conducted during data input. Gambetta, Garca and Zorio (2016) mentioned that auditors with the help of auditing software are able to reduce excess burden during the auditing period. Test data: In addition, the test data software mainly helps in evaluating the accounting system, which is being used by the company. Moreover, any kind of internal control measures, which is being inputted in the accounting system, could be effectively depicted from this software. Smidt et al. (2014) mentioned that auditors with the help of test data are able to identify the weakness in internal control in using the accounting software. Conclusion: The study mainly helps in depicting the overall weakness of internal control system, which has encircled the operations of Nirvana Produce Pty Ltd. In addition, the main financial assertion that is hindering the operations of Nirvana Produce Pty Ltd is existence, occurrence and completeness assertion. This assertion could effectively be reduced by implementing certain audit procedures. Furthermore, the novice effectively depicted the audit procedures, which might be used by Nirvana Produce Pty Ltd for reducing the overall audit risk. In addition, the uses of generalized audit software (GAS) and test data might help in reducing the audit risk and improving the overall authenticity of the reported data. Reference: Abbott, L.J., Daugherty, B., Parker, S. and Peters, G.F., 2016. 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