what is the difference between exercising due care and exercising professional skepticism?
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Due professional care requires the auditor to exercise professional skepticism. Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence.
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“Beyond mere allegations of professional negligence, a cause of action for breach of fiduciary duty requires some further violation of the obligation of trust, confidence, and/or loyalty to the client.” So, a claim of breach of fiduciary duty arising from the same facts and damages as one for malpractice is duplicative ...
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Perhaps the main difference between the two is the spirit or the energy of the experience. Worrying is a tense, uncomfortable, anxiety-ridden activity. It never feels good. It's a certain cognitive activity, a way of thinking about things, that is blended with negative energy and expectations.
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Personal vs professional ethics Your personal ethics are as important as your professional ethics. ... This means that as a professional you owe the public a certain level of integrity and objectivity - as well as professional competence and due care, confidentiality and professional behaviour.
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A proactive approach focuses on eliminating problems before they have a chance to appear and a reactive approach is based on responding to events after they have happened. The difference between these two approaches is the perspective each one provides in assessing actions and events.
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“Procedure established by law” means a law duly enacted is valid even if it's contrary to principles of justice and equity. ... Due process of law doctrine not only checks if there is a law to deprive the life and personal liberty of a person, but also see if the law made is fair, just and not arbitrary.
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Integrity is about conduct; honesty is about adherence to the facts. The person who without fail submits his timesheet every week, seeking clarification if unsure how to charge some time, is acting with integrity. He is probably also acting with honesty, ensuring that the numbers he reports are correct.
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In short, the difference amongst these four areas is about standards. For example, subjectivity might hold a high standard, but might also be excessively critical of the alternatives. Objectivism is more like realism, which is accepting that things are as they appear.
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As nouns the difference between doubt and uncertainty is that doubt is uncertainty, disbelief while uncertainty is (uncountable) doubt; the condition of being uncertain or without conviction.
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Both types imply a knowledge of critical thinking skills and the ability to apply them. Weak sense critical thinkers tend to apply their critical thinking skills to their opponents only. ... Strong sense critical thinkers, on the other hand, are probably what we would call good skeptics.
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The feigning of symptoms in factitious disorder is induced deliberately with no apparent incentive, while the motivation in malingering is typically to achieve some goal. You just studied 10 terms!
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Humanistic and positive psychology both focus on similar concerns, but have differences regarding methodology and epistemology. In terms of methodology, humanistic psychologists tend to prefer qualitative over quantitative approaches, whereas positive psychologists tend to hold the opposite preference.
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Nel Noddings draws an important distinction between natural caring and ethical caring (1984, 81-83). Noddings distinguishes between acting because "I want" and acting because "I must". ... Ethical caring occurs when a person acts caringly out of a belief that caring is the appropriate way of relating to people.
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It's a form of self-torment, best described as what-if thinking. Concern, on the other hand, is a calculated consideration and assessment of actual danger. Whereas worrying anticipates problems and things going awry (loss of control), concern is more fact-based and geared toward problem-solving.
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The difference is that uncertainty incites fear, while possibility creates excitement. Rather than focusing on that uncertainty, I am retraining myself to think in terms of possibilities (and trying to keep them positive).
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Both are moral principles that drive behavior, and often, an individual's personal ethics code looks quite similar to a company's business ethics code. The primary difference between personal ethics and business ethics is whose behavior they drive and the repercussions that result.
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Moral philosophy is concerned with practical issues. Fundamentally it is about how we should act. Virtue ethics has criticized consequentialist and deontological theories for being too rigid and inflexible because they rely on one rule or principle. One reply to this is that these theories are action guiding.