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The Effect of Mindfulness Practices on Stress Reduction in the Workplace.


The Effect of Mindfulness Practices on Stress Reduction in the Workplace.


Stress at the workplace is a common eruption in the current corporate scene that is seen cutting across professionals in the business and government sectors. The million-miles-an-hour dynamics of work, the constant rising of job demands, and meeting all deadlines within the shortest possible times work against a healthy or rather stressed-out worker. Identifying and recognizing stressful elements in the workplace are the most cardinal steps to sustaining the well-being and maintenance of the organization’s records. Piling stresses can be catastrophic, as they bring even job satisfaction loss, increased absenteeism, and the risk of burnout hike. In light of the abovementioned matter, people have started to turn to different variants of stress reduction technologies, especially mindfulness practices, as possible alternative causes (Hugh-Jones et al., 2018). Mindfulness, an ancient technique of contemplative traditions, refers to being consciously aware and attentive in the present moment, devoid of any judgmental marks. Here, an attempt is made to find the results of mindfulness techniques in release from work stress, researching their influence on the general status of employee health and norms and routines in the office. This research aims to devise additional stimulus to the discussion related to developing healthier workspaces and promoting stress tolerance among workers by assessing the effectiveness of mindfulness interventions.


The methodology in this study employs a mixed-method approach to provide an all-sided process in studying the effect of mindfulness in practice on stress reduction in the workplace. The approach integrates some experimental and some non-experimental techniques, reliably allowing us to see how mindfulness affects stress levels. The participants will be chosen using a purposive sampling approach, which allows the workers with different occupational jobs and stress degrees in this study to be ready and willing to observe the mindfulness practice (Mishchykha et al., 2023). To give an adequate period for observing the stress level changes and to evaluate the sustainability of the interventions, the findings are based on a six-month, which is the duration of the study. Quantitative and qualitative tools will be a combination of the setbacks tools for measurement purposes. We will come up with surveys and questionnaires that we will use to measure the extent of stress levels of participants quantitatively prior to, during, and after the intervention period. Furthermore, members are encouraged to participate in mindfulness activities by reporting self-perception data regularly and, where possible, doing so with the observation of facilitators. Besides these data, additional perpetrators, such as the absenteeism index and productivity feedback, will be measured to evaluate the overall impact of mindfulness on workflows.

Data collection procedures will involve, but are not limited to, regular assessments and status checks conducted every two weeks to instantly capture the changes in stress levels, along with adherence to mindfulness techniques. Future challenges, including subjects’ participation breakdown or outside factors interfering with stress levels, are to be minimized through proactive engagement with all participants, creating the support system, and research design corrections. T-tests and regression analysis, which are statistical methods, will be utilized to measure mindfulness’s impact on reducing stress. Extraneous variables, i.e., individual differences in stress resilience and external stresses, will be factored in, and the study findings will be examined to ascertain their generalizability. This comprehensive approach is designed to offer a rigorous analysis of the value of mindful practices to alleviate job-related distress to scholars and practitioners alike who establish the effectiveness of certain workplace processes that enhance employees’ general well-being.

Literature Review

Research findings overwhelmingly support the supposed effectiveness of mindfulness-based stress reduction among various demographics. Major highlights are reflected as effective in improving psychological well-being, relieving anxiety, and upgrading emotional ability among the individuals who do mindfulness activities. However, occasionally changing approaches and results between different researchers is a noticeable issue that has led some studies to conclude powerful results while some have weaker findings. Such variations may be due to the interventions implemented, the length and breadth of the intervention, and the participants’ nature and characteristics. The theoretical models describing the connection of mindfulness with stress reduction borrow terms from resistance-based therapy, attention regulation, and neuroscientific perspective. The given frameworks make known the operative mechanisms through mindfulness, which provides an explanatory basis for the efficiency of mindfulness as a tool to fight stress (Mishchykha et al., 2023). By considering a positive aspect, the report highlighted contradictions and uncertainties. The heterogeneity in the concepts of mindfulness construct and their measures, as well as the differences in the study designs, makes room for controversies related to the reliability of the findings.

Moreover, studies that investigate the vocation place equally deserve more attention, with the applicability of existing findings to working environments remaining the subject of discussion (Wolever et al., 2019). Thus, this literature review emphasized the need to fill this gap to build a wider knowledge about the value mindfulness practices bring to reduce stress. Indeed, more analysis is needed to fill our knowledge about the different areas of applying these practices.


The data show that the stress level is significantly lower in participants who engaged in mindfulness practice. This agrees with the existing literature but also emphasizes the necessity of accounting for individual differences due to person-situation interactions and contextual factors implementing such interventions. The qualitative knowledge resulting from participants’ experiences stresses the complexity that mindfulness can have on life events. Informed by their feedback, participants revealed significantly higher self-awareness, better mood management, and general well-being. Adding qualitative outcomes gave us a better-rounded and complex picture of mindfulness processes.

The outcomes presented were in line or diverged from the standards that literature brings into focus. This brings up the need to use consistent, ready-to-use methodologies and uniform definitions of all mindfulness interventions available. The limits, including the self-reporting of stress assessment and possible social desirability bias, are recognized. Besides, the current study can be limited regarding long-term effects since it is a short-term study. The economic consequences and employee well-being of bringing mindfulness to the workplace indicate the value of incorporating mindful practices as part of stress management in the work-related environment (Mishchykha et al., 2023). Healthy workers are the strong ones who bounce back quickly after stress. Therefore, institutions would benefit from introducing it to a work-based wellness program. Further studies should be designed to overcome the shortcomings and discover the effect of these techniques in different work settings. This could guide us to find sustainable and long-term ways of using mindfulness principles in the workplace with positive outcomes.


In summary, this research fills the gap in understanding the connection between mindfulness exercises and fatigue elimination in the workplace domain. The statistical results have shown that participants involved in the mindfulness practice have proven a significant reduction in stress levels. Simultaneously, qualitative insight explains how some members were self-aware and regulated their emotions. The paper is in line with the literature but also points out the lack of standardization and the need for a better definition of the concepts in the study of mindfulness. The last research work may be stated this way: mindfulness practices combined with employees’ working activities can help with stress management and promotion. This study has proved that mindfulness may be a powerful tool for companies to improve healthier work environments and prepare employees to deal with future situations. In short, workplace providers owe mindfulness no less because it is through mindfulness that employees manage their stress while they enjoy the best health. Beyond the evident dismissal of stress factors, mindfulness can be described as a way of achieving a whole mental recovery, improving concentration, and creating a positive setting (Ohu, Laguda & Ogunyemi, 2018). As the workplaces continue to go through the transformational stages, increasing consciousness of employee mental health through mindfulness programs is proven to be a better and viable strategy that will enable them to overcome stress, which in turn contributes to the success of the organization as well as the wellbeing of its employees. Therefore, researchers call to develop and implement additional mindfulness programs in various organizational settings, recognizing the need for such initiatives to help build more engaging and accomplish-oriented working environments.



Hugh-Jones, S., Rose, S., Koutsopoulou, G. Z., & Simms-Ellis, R. (2018). How is stress reduced  by a workplace mindfulness intervention? A qualitative study conceptualizing   experiences of change. Mindfulness9, 474-487.

Mishchykha, L., Cherniavska, N., Kravchenko, V., Vitiuk, N., Kulesha-Liubinets, M., &   Khrushch, O. (2023). Application of mindfulness practices in work on stress reduction     during the war.

Ohu, E., Laguda, E., & Ogunyemi, K. (2018). Mindfulness and stress reduction: managing           workplace stress. Handbook of workplace spirituality and fulfilment. Palgrave, New     York, 237-267.

Wolever, R. Q., Bobinet, K. J., McCabe, K., Mackenzie, E. R., Fekete, E., Kusnick, C. A., &       Baime, M. (2019). Effective and viable mind-body stress reduction in the workplace: a           randomized controlled trial. Journal of occupational health psychology17(2), 246.



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Identify and briefly explain the FIVE components of an entity’s internal control.




SECTION A: Compulsory question (this question carries 40 marks).



Pets Ltd manufactures and sells a range of products for pet animals. Your firm is Birkbeck LLP which has recently been appointed as the external auditors of Pets Ltd. As the audit manager, you are preparing to carry out the audit of Pets Ltd for the year ended 31 March 2022.


Pets Ltd operates from a Head Office based in Central London, with a factory and warehouse based in East London. 90% of Pets Ltd’ sales are made to a range of small and large retailers across the UK. These sales are made through a network of sales agents engaged by Pets Ltd on a commission payment basis. Pets Ltd is trying to develop its online sales presence which currently constitutes 10% of the company’s sales.


Sales system

The sales persons visit customer sites personally and orders taken are emailed to the sales department at the Head Office where staff complete a two-part pre-printed sequentially numbered sales order form. One copy is sent to the central warehouse and the other copy sent to the finance department. The sales orders are batched and sent to the warehouse and finance department at the end of each working day. Upon receipt of the batched sales orders, sequentially numbered goods despatch notes are completed and filed at the warehouse and orders that are available in stock are despatched to their destinations the following morning. In order to speed up the sales process, the sales persons have discretion to grant sales discounts up to a maximum of ten percent. The sales persons are granted access to the customer master data file to be able to record details of new customers and any discounts granted. A copy of the sales order is used to raise the sales invoice by the finance department. The sales invoices are batched and entered weekly into the sales ledger by the sales ledger clerks. The sales ledger is computerised and at the end of each month, an aged list of balances and customer statements are produced. The sales persons distribute the monthly customer statements when they visit customers’ sites on their rounds.



  1. ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment describes the five components of an entity’s internal control.


Identify and briefly explain the FIVE components of an entity’s internal control.       (10 Marks)


Internal control is a process that entity uses to provide reasonable assurance regarding the achievement of its objectives in the following five areas: effectiveness and efficiency of operations, including safeguarding of assets; reliability of financial reporting; and compliance with applicable laws and regulations. There are five essential components of internal control: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring (Mohammed et al., 2021).

The first component, Control Environment sets the tone for the entire organization. It includes factors such as integrity and ethical values, commitment to competence, management’s philosophy and operating style, condescension assignment of authority and responsibility, and human resources policies and practices. The second component is Risk Assessment which involves identifying and assessing risks to achievement of the entity’s objectives.


The third component is Control Activities which are policies and procedures that help ensure management directives are carried out. They include activities such as approvals, authorizations, verifications, reconciliations, segregation of duties. The fourth component is Information and Communication which involves creating a system to ensure accurate, timely and relevant information is available to those who need it in order to make informed decisions (Lubenchenko & Redko, 2021). The fifth and final component is Monitoring which periodically assessing’s whether practices are effective in mitigating risks identified in risk assessment process. It also includes



  1. Identify and explain THREE deficiencies in the Sales system of Pets Ltd and provide a recommendation to address each of these deficiencies.

For each your answer should consider: (i) Weakness, (ii) Implication, and (iii) Suggestion for improvement.                                                                                                                       (15 marks)


Pets Ltd is a company that specializes in the sale of pet supplies. In recent years, the company has struggled to increase sales and profitability. One reason for this may be deficiencies in the sales system. Below are three deficiencies in the Sales system of Pets Ltd and recommendations for addressing each one.


One deficiency is that Pets Ltd does not have a dedicated sales team. Instead, the company relies on its customer service representatives to handle sales tasks such as taking orders and upselling products. This is not an effective use of customer service representatives’ time, and it prevents them from providing the best possible service to customers. To address this deficiency, Pets Ltd should hire a dedicated sales team.


Another deficiency is that Pets Ltd does not offer any discounts or promotions. This makes it difficult to compete with other pet supply companies that do offer discounts and promotions. To address this deficiency, Pets Ltd should consider offering discounts and promotions on a regular basis.


Finally, Pets Ltd’s return policy is very strict. This may discourage customers from making purchases, as they know that they will have difficulty returning items if they are not satisfied with them. To address this deficiency, Pets Ltd should relax its return policy and make it more customer-friendly.


  1. i) Define application controls; and

Application controls are a type of internal control that helps to ensure the accuracy and completeness of data in financial applications. Financial applications are computer programs that are used to record and track financial transactions. Application controls help to ensure that transactions are recorded correctly and that data is complete. There are two main types of application controls: input controls and processing controls. Input controls help to ensure that data is entered correctly into the system. Processing controls help to ensure that data is processed correctly. Application controls are an important part of internal control systems because they help to ensure the accuracy of financial data.

  1. ii) Identify and explain TWO application controls that should be adopted by Pets Ltd to ensure the completeness and accuracy of the input of its online sales segment. (5 marks)


Pets Ltd should consider adopting two application controls to ensure the completeness and accuracy of its online sales segment: data validation and data integrity checks.


Data validation involves ensuring that only valid data is entered into the system. For example, Pets Ltd could set up a rule that only allows whole numbers to be entered into the price field. This would prevent errors such as typos or incorrect decimals from being inputted. Data integrity checks, on the other hand, involve ensuring that once data has been entered into the system, it cannot be changed or deleted (Almasria et al., 2021). This would prevent accidental or malicious changes to sales data. For example, Pets Ltd could create a log of all changes made to sales records, and require that any changes be authorized by a manager.


Both of these application controls would help to ensure the completeness and accuracy of Pets Ltd’s online sales data. By adopting them, Pets Ltd can provide its customers with accurate information and avoid any potential issues that could arise from incorrect or incomplete data.


  1. Your audit manager mentioned that upon completing this audit you will undertake a review engagement at the Transport for London (TFL London).


Explain FIVE key differences between reasonable and limited assurance.                    (10 marks)



When expressing an opinion on financial statements, auditors can provide either a reasonable assurance or a limited assurance. A reasonable assurance is the highest level of assurance and indicates that the auditor believes there is a low risk that the financial statements are materially misstated. A limited assurance is less reassuring and indicates that the auditor believes there is a moderate risk that the financial statements are materially misstated. There are five key differences between these two levels of assurance:


  1. Evidence gathering: When performing a reasonable assurance engagement, auditors will collect extensive evidence in order to reduce the risk of material misstatement to a low level. When performing a limited assurance engagement, auditors will collect less evidence and thus there is a greater risk of material misstatement (Mohammed et al., 2021).


  1. Journal entries and disclosures: When conducting a reasonable assurance engagement, auditors will assess whether journal entries and disclosures are appropriate. For a limited assurance engagement, auditors will not assess journal entries and disclosures.


  1. Accounting estimates: For a reasonable assurance engagement, auditors will perform additional procedures to obtain sufficient evidence about management’s use of accounting estimates. For a limited assurance engagement, auditors will test accounting estimates only if there is evidence of material misstatement.


  1. Reasonable assurance is given when the auditor is more confident in the financial statements. Limited assurance is given when the auditor has less confidence in the financial statements.


  1. Reasonable assurance can be given for unaudited financial statements. Limited assurance can only be given for audited financial statements. For reasonable assurance, the auditor will usually issue a “clean” opinion. For limited assurance, the auditor may issue a “qualified” or “adverse” opinion.

















SECTION B: Answer ONLY TWO (2) of the THREE (3) questions available (these questions carry 30 marks each).



You are an audit senior of Birkbeck LLP and in the process of planning the audit of Sound Plc. Sound plc has been an audit client for eight years and specialises in manufacturing professional head phones.

Jane Star was the previous audit engagement partner for Sound Plc. She had completed seven years as the audit engagement partner and has recently been rotated off the audit engagement. The current audit partner, Ahmad Zahir, has suggested that in order to maintain a close relationship with Sound Plc, the previous audit engagement partner Jane should undertake the role of independent review partner this year. In addition Sound Plc has requested that Jane assist them by attending their audit committee meetings, as a non-executive director has recently left the company. Sound Plc has also asked Jane and the other partners at Birkback LLP to help them in recruiting a new non-executive director.

The total fees received from Sound Plc for last year equated to 16.5% of the firm’s total fee income. The current year’s audit fee has not yet been confirmed, but along with taxation and other possible non-audit fees the total income from Sound Plc this year could be greater than for last year. Last year’s audit fee was being paid monthly by Sound Plc but no payments have been made for the last three months. The audit manager on the Sound Plc engagement has just announced that she is leaving Birkback LLP to join Sound Plc as the financial controller.


  1. Explain each of the FIVE Fundamental Principles of the ACCA’s Code of Ethics and Conduct.                                                                                                                                       (10 marks)

The ACCA’s Code of Ethics and Conduct sets out the fundamental principles that guide the professional conduct of its members. These principles are Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, and Professional Behaviour.


Integrity requires members to be honest and straightforward in all dealings with others, and to avoid any action that could reasonably be interpreted as dishonest or misleading. Members must also ensure that their own personal interests do not conflict with their professional obligations.


Objectivity requires members to make decisions based on factual evidence and unbiased analysis. Members must not allow their own personal beliefs or interests to influence their judgement.


Professional Competence and Due Care requires members to maintain the required level of competence for their role, and to exercise due care when undertaking work on behalf of clients. Members must also keep up to date with changes in relevant laws and regulations.


Confidentiality requires members to respect the confidentiality of information entrusted to them by clients or other third parties. Members must not use or disclose confidential information without prior consent, except where required by law or professional regulation (Almasria et al., 2021).


Professional Behaviour requires members to act in a professional manner at all times, and to avoid any action that could bring discredit



  1. Using the information above, identify and explain FIVE Ethical Threats which may affect the independence of Birkbeck LLP’ financial statement audit of Sound Plc; and for each threat, explain how the auditor may respond to reduce these to an acceptable level.

For each your answer should consider: (i) Ethical Threat, (ii) Explanation, and (iii) Auditor Response.                                

                                                                                                                                                          (20 marks)


There are a number of ethical threats which may affect the independence of Birkbeck LLP’s financial statement audit of Sound Plc. These include:


Five Ethical Threats which may affect the independence of Birkbeck LLP are: (i) Self-interest threat, (ii) Familiarity threat, (iii) Intimidation threat, (iv) Advocacy Threat

and (v) Self-Review Threat.


(i) Self-interest threat arises when an auditor has personal interest in the client that may influence the auditor’s judgment. For example, if an auditor owns shares in the client company or is a member of its board of directors, then the auditor may be tempted to overlook any irregularities in order to protect his own interests.


(ii) Familiarity threat arises when an auditor is too close to the client and this relationship may cloud the auditor’s judgment. For example, if an auditor has been working with the same client for many years, he may become too familiar with the client’s business and affairs and may not be as objective when assessing the client’s financial statements (Almasria et al., 2021).


(iii) Intimidation threat arises when an auditor is threatened or coerced by the management of the client company into approving the financial statements even though they contain errors or irregularities. This threat is often linked to self-interest as the auditor may fear losing his job.


(iv) Advocacy Threat


When auditors are in a position where they represent the client, they put themselves at danger of being accused of advocating for the client. Simply acting in this manner does not, by itself, constitute a risk. The danger arises, however, when auditors support or represent a client in a way that another person would interpret to be advocacy (Lubenchenko & Redko, 2021). In other words, when auditors engage in advocacy. This danger could also come about as a result of the relationship that a client has with the auditors.


(v) Self-Review Threat


The relationship that auditors have with their customers is the root cause of the threat posed by self-review. In addition to their principal auditing function, several auditors also offer a variety of supplementary services. For instance, some auditors also offer services in the areas of account preparation and tax preparation. When auditors are responsible for auditing their own earlier work, this presents a potential risk known as self-review.








You are an Audit Manager of Birkback LLP. You are in the final audit stage of the external audit of A-Mart Plc for the year ended 30 April 2022. A-Mart Plc is a retailer offering food and furniture to about 20 million customers every year across the United Kingdom. A-Mart Plc serves its customers through a channel network of 1,000 stores and online services. A-Mart Plc’s loss before tax per the draft financial statements for the year ended 30 April 2022 was £89.1m (2021: profit of £69.1m) and total assets as at that date were £2.1bn (2021: £3.1bn).


At a meeting held recently between the audit engagement team and the CFO of A-Mart Plc, you confirmed the following information obtained from A-Mart Plc’s accounting records and the notes to the draft financial statements:


Trade payables and other liabilities                                                                                       

2022             2021

£m                 £m

Trade payables                                                                 276.0          273.5

Refund liabilities                                                                 2.4                6.2

Deferred revenue from sale of gift cards               10.2              60.8

Other creditors and accruals                                       120.4          180.3

                                409.0          520.8


  • Trade payables do not bear interest and are generally settled on 30-day terms.
  • Other creditors and accruals also do not bear




  1. i) Describe THREE key assertions related to trade payables and other liabilities balances.

Trade payables and other liabilities are important accounting concepts that businesses use to manage their financial obligations. Trade payables are amounts owed to suppliers for goods or services that have been received but not yet paid for. Other liabilities are amounts owed to creditors for expenses that have been incurred but not yet paid for. Both trade payables and other liabilities appear on a company’s balance sheet, and both can have a significant impact on a company’s financial health. Here are three key assertions related to trade payables and other liabilities:

  1. Trade payables and other liabilities are important sources of short-term financing for businesses.
  2. Trade payables and other liabilities can have a significant impact on a business’s cash flow.
  3. Trade payables and other liabilities must be managed carefully to avoid default and financial difficulties.


  1. ii) Describe SIX audit procedures you will perform in relation to trade payables and other liabilities.

You should as a minimum provide one audit procedure for each item identified in the schedule of trade and other liabilities.                                                                                                  (15 marks)


As part of the audit process, there are a number of procedures that can be performed in relation to trade payables and other liabilities. Here are six of the most common:


  1. Inspect supporting documentation – This includes reviewing invoices, credit notes, and other documentation to ensure that all transactions have been correctly recorded.


  1. Reconcile accounts – This involves comparing the balances in the company’s records to those in the creditors’ records. Any discrepancies will need to be investigated.


  1. Test cut-off – This is done to check that all transactions have been correctly recorded in the correct period. For example, if an invoice is dated June 30 but is not received until July 2, it should be included in the July 1 accounts.


  1. Review aged debts – This involves checking that all outstanding debts are still valid and that there are no old debts that have been forgotten about.


  1. Analyze trends – This helps to identify any patterns in the data which could indicate potential problems. For example, if outstanding debts are increasing year on year, this could indicate cash flow difficulties.


  1. Compare with prior periods – This helps to identify any changes in the level of payables or


  1. The CFO of A-Mart called a meeting with you in which she disclosed to you that they have just found a fraud within the accounts department which they believe has been going on for a number of years. The CFO knows that as part of the audit you tested the controls and believed that it was your responsibility to identify and report fraud, and is now asking you why you didn’t find and report the fraud.


Outline your response to the CFO.                                                                                                    (10 marks)

As the CFO of A-Mart, you have just discovered a fraud within the accounts department which you believe has been going on for a number of years. Your first step should be to inform the board of directors and audit committee, as they will need to be involved in the investigation and decision-making process. Next, you should engage an external forensic accounting firm to conduct a thorough review of the books and records. Once the extent of the fraud is known, you can work with management to develop a plan to mitigate the losses and improve internal controls to prevent future occurrences (Sun, 2019). The CFO’s role in this situation is to provide leadership and guidance through a difficult situation while protecting the interests of the company.

  1. ISA 230 Audit Documentation deals with the auditor’s responsibility to prepare audit documentation for an audit of financial statements.
    State the purpose and FOUR benefits of documenting audit work. (5 marks)

The purpose of documenting audit work is to provide a record of the audit process, to ensure that all relevant information is captured, and to create a point of reference for future audits. There are four main benefits to documenting audit work: improved communication, increased efficiency, improved accuracy, and reduced risks.


Improved communication: Documentation provides a clear and concise record of the audit process, which can be easily shared with colleagues or clients. This eliminates ambiguity and ensures that everyone is on the same page (Chan & Vasarhelyi, 2018). Additionally, documented work can be used as a training tool for new staff members.


Increased efficiency: By documenting the audit process, you can create a blueprint that can be followed in future audits. This saves time and effort as you will not need to start from scratch each time. Additionally, it allows you to identify and fix any areas of the process that are inefficient.


Improved accuracy: Documentation provides a detailed account of the audit process, which helps to ensure that all steps are carried out correctly. This minimizes errors and ensures that the final results are accurate.


Reduced risks: Proper documentation can help to reduce the risks associated with audit projects.






Chan, D. Y., & Vasarhelyi, M. A. (2018). Innovation and practice of continuous Auditing1. In Continuous Auditing. Emerald Publishing Limited.

Sun, T. (2019). Applying deep learning to audit procedures: An illustrative framework. Accounting Horizons33(3), 89-109.

Lubenchenko, О. Е., & Redko, О. Y. (2021). Using Tests of Controls in the Audit Practice. Statistics of Ukraine94(3), 81-91.

Mohammed, M. J., Hiloaliabi, J. A., Al-taie, B. F. K., & Flayyih, H. H. (2021). The Effect of using Audit Procedures in Accordance with the IAS 545 in Assessing Audit Risk. Studies of Applied Economics39(11).

Almasria, N., Airout, R. M., Samara, A. I., Saadat, M., & Jrairah, T. S. (2021). The role of accounting information systems in enhancing the quality of external audit procedures. Journal of management Information and Decision Sciences24(7), 1-23.

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Write an essay (5 paragraphs, 4-5 sentences per paragraph) that explains the importance of forces in the structure of atoms and molecules. First, describe what a force is and what effects forces have on objects. Provide one or two examples of forces operating at a macroscopic scale to help you form analogies to describe atomic phenomena. Then describe the forces involved in holding matter together at the atomic level. Describe what would happen if various atomic forces disappeared? Also, provide a description of some of the forces between atoms that result in molecules and larger collections of atoms, and how these forces are important.

NOTE: The response should be formatted in multi-paragraph essay with attention to essay structure, grammar mechanics, and APA formatting.

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You will have submitted a file attached to the assignment dropbox reflecting the introduction and statement of problem/research question of your Capstone Project or Thesis (the introduction and statement of problem/research question should be one paragraph of your work). This will be followed by your Justifications for the Study section (the second section of your work that will contain multiple paragraphs).

Cite your sources in-text using the APA style and prepare an APA formatted reference page.

You will also need to create a cover page (see my pdf under Capstone Project Cover Page and Abstract Formatting Guide.pdfView in a new window) and Executive Summary or Abstract. The Executive Summary or Abstract should be no more than 150 words.

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