MicPie/unpredictable_cram-com · Datasets at Hugging Face

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ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Maintaining insurance for fire and theft.	Which of the following activities would be least likely to strengthen a company’s internal control?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] even if just one weakness is found.	Management must disclose material weaknesses in internal control	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] to assess control risk.	When auditing a nonpublic company, the auditor should obtain an understanding of internal control sufficient	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Tests of the signatures on canceled checks to management’s authorizations.	Which of the following audit tests would be regarded as a test of a control?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] When reviewing the system of internal control.	During which part of an audit examination is the preparation of flowcharts most appropriate?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] control environment.	The ______ consists of the actions, policies, and procedures that reflect the overall attitudes of top management.	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] classes of transactions	An auditor’s primary emphasis is internal controls over	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] required by GAAS.	The auditor’s study of a nonpublic client’s internal control is	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] competency and dependability of the people using it.	Internal controls can never be regarded as completely effective. Even if company personnel could design an ideal system, its effectiveness depends on the	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] material financial statement account.	Even with the most effectively designed internal control, the auditor must obtain audit evidence, beyond testing the controls, for every	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Account balances.	To express an opinion on internal controls, an auditor obtains an understanding of and performs tests of controls related to all but which of the following?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] attitude of its management.	The essence of an effectively controlled organization lies in the	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] evaluate management’s assessment process and independently assess the design and operating effectiveness of internal control.	To issue a report on internal control over financial reporting for a public company, an auditor must	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] AMEX, NASDAQ, and NYSE	Which of the stock exchanges require listed companies to have an audit committee composed entirely of independent directors?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] All of the above.	Which of the following factors may increase risks to an organization?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] It is desirable to prevent employees who authorize transactions from having custody of related assets.	Which of the following statements is correct with respect to separation of duties?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] A sales manager’s authorization for a sales return.	Authorizations can be either general or specific. Which of the following is not an example of a general authorization?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] the use of physical precautions.	The most important type of protective measure for safeguarding assets and records is	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] None of the above statements is correct.	Which of the following statements is correct with respect to the design and use of business documents?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] All of the above are correct.	The SEC prohibits U.S. stock exchanges from listing securities if a company’s audit committee is	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] tests of controls.	All of the following are substantive tests except	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] this information can be updated and carried forward to the current year’s audit.	Most audits of a company are done annually by the same CPA firm. Except for initial engagements, the auditor begins the audit with a great deal of information about the internal controls developed in prior years. Because systems and controls usually do not change often,	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] documenting the auditor’s understanding of internal controls.	Narratives, flowcharts, and internal control questionnaires are three common methods of	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] There should be an indication of all controls affecting the applicable process.	Which of the following is not an element of a proper narrative of an accounting system and related controls?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] A questionnaire is usually applicable to a wide variety of companies, especially smaller ones.	Which of the following statements about the internal control questionnaire is not correct?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Is management committed to internal control?	Specific assessments must be made to arrive at the preliminary assessment of control risk. Which of the following is not one of these assessments?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Internal control weakness.	Which of the following is not one of the levels of an absence of internal controls?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect misstatements on a timely basis.	Which of the following is the correct definition of “control deficiency?”	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] initiate transactions and record and process transactions (a and b only).	The purpose of an entity’s accounting information and communication system is to ______.	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] observation.	A procedure that would most likely be used by an auditor in performing tests of control procedures that involve segregation of functions and that leave no transaction trail is	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] transactions are executed in accordance with management’s general or specific authorization.	Internal controls normally include procedures designed to provide reasonable assurance that	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Each of the above is a common step used to identify internal control deficiencies.	Which of the following is not a common step used to identify internal control deficiencies?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Control risk.	Which of the following is not a component of an entity’s internal control?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] test controls and perform substantive tests of details (a and b).	Before making the final assessment of internal control at the end of an integrated audit, the auditor must	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Audit committee of the company’s board of director.	Significant deficiencies and material weaknesses in internal control of a public company must be reported to which of the following?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Control procedures reasonably ensure that collusion among employees cannot occur.	Of the following statements about internal controls, which one is not valid?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Procedures whose effectiveness depends on segregation of duties can be circumvented by collusion.	Which of the following best describes the inherent limitations that should be recognized by an auditor when considering the potential effectiveness of internal control?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Adequate separation of duties.	Which of the following is not one of the subcomponents of the control environment?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] achievement of the objectives of internal control.	It is important for the CPA to consider the competence of the audit clients’ employees because their competence bears directly and importantly upon the	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] direct participation by the owner of the business in the record-keeping activities of the business.	Effective internal control in a small company that has an insufficient number of employees to permit proper division of responsibilities can best be enhanced by	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] direct personal observation of the employee who applies control procedures.	Evidential matter concerning proper segregation of duties ordinarily is best obtained by	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] authorization, recording, and custody.	Proper segregation of functional responsibilities calls for separation of the functions of	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] determine the organizational level to which the internal auditors report.	When considering the objectivity of internal auditors, an independent auditor should	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] all frauds will be eliminated.	Internal controls are not designed to provide reasonable assurance that	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] No one particular form of documentation is necessary.	Which of the following statements regarding auditor documentation of the client’s internal controls is correct?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] internal control deficiencies that could adversely affect a company’s ability to initiate, record, process, or report external financial statements reliably.	Significant deficiencies are matters that come to an auditor’s attention, which should be communicated to an entity’s audit committee because they represent	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] The NASDAQ market requires listed companies to have audit committees that have only independent directors.	Which of the following statements, if any, is correct?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Obtaining the best internal control possible.	Which of the following is not typically one of management’s concerns in designing effective internal controls?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] all public companies to issue an internal control report.	The Sarbanes-Oxley Act requires	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] costs of internal control should not exceed the benefits expected to be derived from internal control.	When considering internal control, an auditor should be aware of the concept of reasonable assurance, which recognizes that the	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] ensure reliability of financial reporting for external purposes.	To comply with the second standard of fieldwork, the auditor need not be concerned with all five areas of internal control that apply to management. The auditor’s primary concerns are with the internal control’s ability to	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] the controls affecting the reliability of financial reporting are inadequate.	The financial statements are not likely to correctly reflect generally accepted accounting principles if	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] classes of transactions.	The primary emphasis by auditors is on controls over	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] high	The most important difference in a nonpublic company in assessing control risk is the ability to assess control risk at _______ for any or all control-related objectives.	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] all companies that are listed on the NYSE, AMEX, and NASDAQ.	Having an audit committee composed of outside directors is a requirement of	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] the design and utilization of the controls.	An auditor should consider two key issues when obtaining an understanding of a client’s internal controls. These issues are	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] the work performed by internal auditors may be a factor in determining the nature, timing, and extent of the independent auditor’s procedures.	The independent auditor should acquire an understanding of the internal audit function as it relates to the independent auditor’s study and evaluation of internal accounting control because	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] place limited reliance on the work performed by the internal audit staff.	Taylor Sales Corp. maintains a large full-time internal audit staff that reports directly to the chief accountant. Audit reports prepared by the internal auditors indicate that the system is functioning as it should and that the accounting records are reliable. The independent auditor will probably	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] an economic issue, trading off the costs of testing controls against the cost of testing balances.	When planning an audit, the auditor’s assessed level of control risk is	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] is no longer a concern because there is no longer a significant deficiency or material weakness.	When a compensating control exists, the absence of a key control	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] Select and examine canceled checks and ascertain that the related vouchers are dated no later than the checks.	An internal control narrative indicates that an approved voucher is required to support every check request for payment of merchandise. Which of the following procedures provides the greatest assurance that this control is operating effectively?	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_	[Management.] management may establish appropriate policies and procedures but not act on them.	When obtaining an understanding of an entity’s control environment, an auditor should concentrate on the substance of management’s policies and procedures rather than their form because	[]	Auditing Final 3 Flashcards - Cram.com	Which of the following parties is responsible for establishing an entity’s internal controls?	http://www.cram.com/flashcards/auditing-final-3-471415	13/1438042992543.60_20150728002312-00235-ip-10-236-191-2_379421848_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	Phase I	Which phase of postanesthesia?: provide intensive monitoring and care of the patient in the immediate postoperative period	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	Phase II	Which phase of postanesthesia?: Provides less intensive care to surgery patients who will go to the next phase of care, to home, or to an extended care facility	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	Phase III	Which phase of postanesthesia?: provided when patients are being prepared for self-care and discharge	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- the PACU nurse and the ACP	The initial admission of the patient to the PACU is a joint effort between what 2 surgical team members?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	1. General info (name, age, ACP, surgeon, and procedure) 2. Patient history (reason for surgery, med history, meds, allergies) 3. Intraoperative management (anesthesia, meds, blood loss, fluid replacement, urine output) 4. Intraoperative course (unexpected events, vitals, lab tests)	On admission of the patient to the PACU, the ACP gives a verbal report to the admitting PACU nurse. What are the the 4 primary types of information relayed?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	1. Airway 2. Breathing 3. Circulation 4. Neurologic status 5. Genitourinary Status 6. Surgical Site 7. Pain	While the patient is in the PACU, priority care includes monitoring what 7 things?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- Restlessness - Agitation - Muscle Twitching - Seizures - Coma	What are 5 CNS signs of inadequate oxygenation?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- Hypertension - Hypotension - Tachycardia - Bradycardia - Dysrhythmias	What are 5 Cardiovascular signs of inadequate oxygenation?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- cyanosis - prolonged capillary refill - flushed and moist skin	What are 3 Integumentary signs of inadequate oxygenation?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- increased to absent respiratory effort - used of accessory muscles - abnormal breath sounds - abnormal ABGs	What are 4 Respiratory signs of inadequate oxygenation?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	urine output less than 0.5mg/kg/hr	In regards to the renal system, what might be an indicator of inadequate oxygenation?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	pulse oximetry	What monitoring tool is used postop b/c it provides a non-invasive means of assessing the adequancy of oxygenation?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	ECG	What monitoring tool is used to determine cardiac rate and rhythm post op?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- LOC - Orientation - sensory and motor status - pupils (size, equality & reactivity)	The initial neurological assessment post op focuses on what 4 things?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- Use of accessory muscles, snoring respirations, and decreased air movement could all be indicators - Patient stimulation, Jaw thrust, chin lift, and artificial airways are corrective measures	Airway obstruction could possible occur b/c of muscular flaccidity post op. What are 3 indications that this may have occurred, and what might the nurse do to correct this?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	the patient can be place in the recovery position	What method might be used to prevent airway obstruction due to the tongue falling back?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- Noisy respirations and coarse crackles might indicate the retention of thick fluids in the lungs - suctioning, teaching deep breathing and coughing, IV hydration, and respiratory or chest physical therapy might be ordered	Retained secretions might cause airway obstruction. What are two indicators that this may have occurred, and what might the nurse do to correct this?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- inspiratory stridor, sternal retraction, and acute respiratory distress are all signs - O2 administration, positive pressure ventilation, IV muscle relaxant, Lidocaine, or corticosteroids might be indicated for treatment	Laryngospasm may occur from endotracheal tubes or anesthetic gases. What are 3 indicators that this has occurred, and what might the nurse do to correct this?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- Inspiratory stridor, sternal retraction, and acute respiratory distress are all signs - O2, antihistamines, corticosteriods, sedatives, and intubation are all possible interventions	Laryngeal edema might occur from allergies, mechanical irritation from intubation, or fluid overload. What are 3 indicators that this has occurred, and what might the nurse do to correct this?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- those who have had general anesthesia - older patients - those who smoke heavily - lung disease - obese - underwent abdominal, thoracic, or airway surgery	What 6 groups of people are at higher risk for airway compromise?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	hypoxemia	(def) a partial pressure of arterial oxygen of less than 60 mmHg	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	low oxygen, less than 90% O2 saturation	If a person has hypoxemia, pulse oximetry readings will indicate what?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	atalectasis (alveolar collapse)	What is the most common cause of hypoxemia?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- decreased breath sounds and decreased O2 stats - humidified O2, deep breathing, incentive spirometry, early mobilization are all possible interventions	What are 2 signs that atalectasis is occurring in a post op patient, and what interventions may be used to treat this?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- atalectasis - pulmonary edema - pulmonary embolism - aspiration - bronchospasm	What are 5 causes of hypoxemia?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- crackles, infiltrates on chest x-ray, fluid overload, and decreased O2 saturation are all possible signs - O2 therapy, diuretics, and fluid restriction are all interventions	What are 4 signs that pulmonary edema is occurring in a post op patient, and what intervention may be used to treat this?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- bronchospasm, atalectasis, crackles, respiratory distress, and decreased O2 are all signs of aspiration - O2 therapy, cardiac support, and antibiotics are treatment measures	Aspiration of stomach contents can lead to hypoxemia. What are 5 signs that this has occurred, and what are 3 treatment measures?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- wheezing, dyspnea, tachypnea, and decreased O2 are all signs of bronchospasm - O2 therapy and bronchodilators are interventions	What are 4 signs of bronchospasm, and what are 2 interventions for treating bronchospasm?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- those with asthma or COPD	Bronchospasms are seen more frequently in what type of patient?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- decreased respiratory rate/effort - hypoxemia - hypercapnia	Hypoventilation is a common complication in the PACU. What are 3 signs of hypoventilation?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- airway patency - chest symmetry - depth, rate, and character of respirations	For an adequate respiratory assessment, the PACU nurse must evaluate what 3 things?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	respiratory problems	Regular monitoring of vital signs, use of pulse oximetry, and a through respiratory assessment permit the nurse to recognize early signs of what?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- rapid breathing - gasping - apprehension - restlessness - rapid/thready pulse	The presence of hypoxemia, regardless of cause, may manifest in what 5 ways?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- trachea/throat mucus is colorless and thin - lung/bronchi sputum is thick with a slight yellow tinge	Describe normal mucus from the trachea/throat. Describe normal sputum from the lungs/bronchi.	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- Ineffective airway clearance - Ineffective breathing pattern - Impaired Gas Exchange - Risk for aspiration - Potential complication: hypoxemia	What are 5 examples of nursing diagnoses related to actual/potential respiratory problems for the post op patient? (Note: these are just a select few; there are many possible diagnoses)	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	lateral "recovery" position; keeps airway open, reduces risk of aspiration	Unless contraindicated by the surgical procedure, the post op unconscious patient is positioned how? What is the purpose of this position?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	Supine with HOB elevated; maximizes expansion of the thorax by decreasing the pressure of abdominal contents on the diaphragm	Once the post op patient has gain consciousness, they will be positioned how (unless contraindicated)? What is the purpose of this position?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json
264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_	- aids in the elimination of anesthesia - helps meet increased demand for oxygen (due to fluid loss/increased cellular metabolism	What is the purpose of O2 therapy post-operatively?	[]	Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com	The patient's immediate recovery period is supervised by who?	http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296	13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

ee1deea9__Final_3_Flashcards___Cram_com__an_entity_s_internal_controls_

[Management.] Maintaining insurance for fire and theft.

Which of the following activities would be least likely to strengthen a company’s internal control?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] even if just one weakness is found.

Management must disclose material weaknesses in internal control

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] to assess control risk.

When auditing a nonpublic company, the auditor should obtain an understanding of internal control sufficient

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Tests of the signatures on canceled checks to management’s authorizations.

Which of the following audit tests would be regarded as a test of a control?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] When reviewing the system of internal control.

During which part of an audit examination is the preparation of flowcharts most appropriate?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] control environment.

The ______ consists of the actions, policies, and procedures that reflect the overall attitudes of top management.

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] classes of transactions

An auditor’s primary emphasis is internal controls over

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] required by GAAS.

The auditor’s study of a nonpublic client’s internal control is

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] competency and dependability of the people using it.

Internal controls can never be regarded as completely effective. Even if company personnel could design an ideal system, its effectiveness depends on the

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] material financial statement account.

Even with the most effectively designed internal control, the auditor must obtain audit evidence, beyond testing the controls, for every

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Account balances.

To express an opinion on internal controls, an auditor obtains an understanding of and performs tests of controls related to all but which of the following?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] attitude of its management.

The essence of an effectively controlled organization lies in the

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] evaluate management’s assessment process and independently assess the design and operating effectiveness of internal control.

To issue a report on internal control over financial reporting for a public company, an auditor must

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] AMEX, NASDAQ, and NYSE

Which of the stock exchanges require listed companies to have an audit committee composed entirely of independent directors?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] All of the above.

Which of the following factors may increase risks to an organization?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] It is desirable to prevent employees who authorize transactions from having custody of related assets.

Which of the following statements is correct with respect to separation of duties?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] A sales manager’s authorization for a sales return.

Authorizations can be either general or specific. Which of the following is not an example of a general authorization?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] the use of physical precautions.

The most important type of protective measure for safeguarding assets and records is

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] None of the above statements is correct.

Which of the following statements is correct with respect to the design and use of business documents?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] All of the above are correct.

The SEC prohibits U.S. stock exchanges from listing securities if a company’s audit committee is

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] tests of controls.

All of the following are substantive tests except

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] this information can be updated and carried forward to the current year’s audit.

Most audits of a company are done annually by the same CPA firm. Except for initial engagements, the auditor begins the audit with a great deal of information about the internal controls developed in prior years. Because systems and controls usually do not change often,

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] documenting the auditor’s understanding of internal controls.

Narratives, flowcharts, and internal control questionnaires are three common methods of

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] There should be an indication of all controls affecting the applicable process.

Which of the following is not an element of a proper narrative of an accounting system and related controls?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] A questionnaire is usually applicable to a wide variety of companies, especially smaller ones.

Which of the following statements about the internal control questionnaire is not correct?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Is management committed to internal control?

Specific assessments must be made to arrive at the preliminary assessment of control risk. Which of the following is not one of these assessments?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Internal control weakness.

Which of the following is not one of the levels of an absence of internal controls?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect misstatements on a timely basis.

Which of the following is the correct definition of “control deficiency?”

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] initiate transactions and record and process transactions (a and b only).

The purpose of an entity’s accounting information and communication system is to ______.

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] observation.

A procedure that would most likely be used by an auditor in performing tests of control procedures that involve segregation of functions and that leave no transaction trail is

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] transactions are executed in accordance with management’s general or specific authorization.

Internal controls normally include procedures designed to provide reasonable assurance that

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Each of the above is a common step used to identify internal control deficiencies.

Which of the following is not a common step used to identify internal control deficiencies?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Control risk.

Which of the following is not a component of an entity’s internal control?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] test controls and perform substantive tests of details (a and b).

Before making the final assessment of internal control at the end of an integrated audit, the auditor must

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Audit committee of the company’s board of director.

Significant deficiencies and material weaknesses in internal control of a public company must be reported to which of the following?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Control procedures reasonably ensure that collusion among employees cannot occur.

Of the following statements about internal controls, which one is not valid?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Procedures whose effectiveness depends on segregation of duties can be circumvented by collusion.

Which of the following best describes the inherent limitations that should be recognized by an auditor when considering the potential effectiveness of internal control?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Adequate separation of duties.

Which of the following is not one of the subcomponents of the control environment?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] achievement of the objectives of internal control.

It is important for the CPA to consider the competence of the audit clients’ employees because their competence bears directly and importantly upon the

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] direct participation by the owner of the business in the record-keeping activities of the business.

Effective internal control in a small company that has an insufficient number of employees to permit proper division of responsibilities can best be enhanced by

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] direct personal observation of the employee who applies control procedures.

Evidential matter concerning proper segregation of duties ordinarily is best obtained by

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] authorization, recording, and custody.

Proper segregation of functional responsibilities calls for separation of the functions of

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] determine the organizational level to which the internal auditors report.

When considering the objectivity of internal auditors, an independent auditor should

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] all frauds will be eliminated.

Internal controls are not designed to provide reasonable assurance that

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] No one particular form of documentation is necessary.

Which of the following statements regarding auditor documentation of the client’s internal controls is correct?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] internal control deficiencies that could adversely affect a company’s ability to initiate, record, process, or report external financial statements reliably.

Significant deficiencies are matters that come to an auditor’s attention, which should be communicated to an entity’s audit committee because they represent

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] The NASDAQ market requires listed companies to have audit committees that have only independent directors.

Which of the following statements, if any, is correct?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Obtaining the best internal control possible.

Which of the following is not typically one of management’s concerns in designing effective internal controls?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] all public companies to issue an internal control report.

The Sarbanes-Oxley Act requires

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] costs of internal control should not exceed the benefits expected to be derived from internal control.

When considering internal control, an auditor should be aware of the concept of reasonable assurance, which recognizes that the

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] ensure reliability of financial reporting for external purposes.

To comply with the second standard of fieldwork, the auditor need not be concerned with all five areas of internal control that apply to management. The auditor’s primary concerns are with the internal control’s ability to

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] the controls affecting the reliability of financial reporting are inadequate.

The financial statements are not likely to correctly reflect generally accepted accounting principles if

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] classes of transactions.

The primary emphasis by auditors is on controls over

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] high

The most important difference in a nonpublic company in assessing control risk is the ability to assess control risk at _______ for any or all control-related objectives.

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] all companies that are listed on the NYSE, AMEX, and NASDAQ.

Having an audit committee composed of outside directors is a requirement of

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] the design and utilization of the controls.

An auditor should consider two key issues when obtaining an understanding of a client’s internal controls. These issues are

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] the work performed by internal auditors may be a factor in determining the nature, timing, and extent of the independent auditor’s procedures.

The independent auditor should acquire an understanding of the internal audit function as it relates to the independent auditor’s study and evaluation of internal accounting control because

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] place limited reliance on the work performed by the internal audit staff.

Taylor Sales Corp. maintains a large full-time internal audit staff that reports directly to the chief accountant. Audit reports prepared by the internal auditors indicate that the system is functioning as it should and that the accounting records are reliable. The independent auditor will probably

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] an economic issue, trading off the costs of testing controls against the cost of testing balances.

When planning an audit, the auditor’s assessed level of control risk is

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] is no longer a concern because there is no longer a significant deficiency or material weakness.

When a compensating control exists, the absence of a key control

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] Select and examine canceled checks and ascertain that the related vouchers are dated no later than the checks.

An internal control narrative indicates that an approved voucher is required to support every check request for payment of merchandise. Which of the following procedures provides the greatest assurance that this control is operating effectively?

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Which of the following parties is responsible for establishing an entity’s internal controls?

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[Management.] management may establish appropriate policies and procedures but not act on them.

When obtaining an understanding of an entity’s control environment, an auditor should concentrate on the substance of management’s policies and procedures rather than their form because

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Which of the following parties is responsible for establishing an entity’s internal controls?

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Phase I

Which phase of postanesthesia?: provide intensive monitoring and care of the patient in the immediate postoperative period

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The patient's immediate recovery period is supervised by who?

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Phase II

Which phase of postanesthesia?: Provides less intensive care to surgery patients who will go to the next phase of care, to home, or to an extended care facility

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The patient's immediate recovery period is supervised by who?

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Phase III

Which phase of postanesthesia?: provided when patients are being prepared for self-care and discharge

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The patient's immediate recovery period is supervised by who?

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- the PACU nurse and the ACP

The initial admission of the patient to the PACU is a joint effort between what 2 surgical team members?

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The patient's immediate recovery period is supervised by who?

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1. General info (name, age, ACP, surgeon, and procedure) 2. Patient history (reason for surgery, med history, meds, allergies) 3. Intraoperative management (anesthesia, meds, blood loss, fluid replacement, urine output) 4. Intraoperative course (unexpected events, vitals, lab tests)

On admission of the patient to the PACU, the ACP gives a verbal report to the admitting PACU nurse. What are the the 4 primary types of information relayed?

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The patient's immediate recovery period is supervised by who?

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1. Airway 2. Breathing 3. Circulation 4. Neurologic status 5. Genitourinary Status 6. Surgical Site 7. Pain

While the patient is in the PACU, priority care includes monitoring what 7 things?

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The patient's immediate recovery period is supervised by who?

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- Restlessness - Agitation - Muscle Twitching - Seizures - Coma

What are 5 CNS signs of inadequate oxygenation?

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The patient's immediate recovery period is supervised by who?

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- Hypertension - Hypotension - Tachycardia - Bradycardia - Dysrhythmias

What are 5 Cardiovascular signs of inadequate oxygenation?

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The patient's immediate recovery period is supervised by who?

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- cyanosis - prolonged capillary refill - flushed and moist skin

What are 3 Integumentary signs of inadequate oxygenation?

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The patient's immediate recovery period is supervised by who?

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- increased to absent respiratory effort - used of accessory muscles - abnormal breath sounds - abnormal ABGs

What are 4 Respiratory signs of inadequate oxygenation?

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The patient's immediate recovery period is supervised by who?

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urine output less than 0.5mg/kg/hr

In regards to the renal system, what might be an indicator of inadequate oxygenation?

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The patient's immediate recovery period is supervised by who?

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pulse oximetry

What monitoring tool is used postop b/c it provides a non-invasive means of assessing the adequancy of oxygenation?

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The patient's immediate recovery period is supervised by who?

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ECG

What monitoring tool is used to determine cardiac rate and rhythm post op?

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The patient's immediate recovery period is supervised by who?

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- LOC - Orientation - sensory and motor status - pupils (size, equality & reactivity)

The initial neurological assessment post op focuses on what 4 things?

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The patient's immediate recovery period is supervised by who?

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- Use of accessory muscles, snoring respirations, and decreased air movement could all be indicators - Patient stimulation, Jaw thrust, chin lift, and artificial airways are corrective measures

Airway obstruction could possible occur b/c of muscular flaccidity post op. What are 3 indications that this may have occurred, and what might the nurse do to correct this?

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The patient's immediate recovery period is supervised by who?

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the patient can be place in the recovery position

What method might be used to prevent airway obstruction due to the tongue falling back?

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The patient's immediate recovery period is supervised by who?

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- Noisy respirations and coarse crackles might indicate the retention of thick fluids in the lungs - suctioning, teaching deep breathing and coughing, IV hydration, and respiratory or chest physical therapy might be ordered

Retained secretions might cause airway obstruction. What are two indicators that this may have occurred, and what might the nurse do to correct this?

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The patient's immediate recovery period is supervised by who?

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- inspiratory stridor, sternal retraction, and acute respiratory distress are all signs - O2 administration, positive pressure ventilation, IV muscle relaxant, Lidocaine, or corticosteroids might be indicated for treatment

Laryngospasm may occur from endotracheal tubes or anesthetic gases. What are 3 indicators that this has occurred, and what might the nurse do to correct this?

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The patient's immediate recovery period is supervised by who?

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- Inspiratory stridor, sternal retraction, and acute respiratory distress are all signs - O2, antihistamines, corticosteriods, sedatives, and intubation are all possible interventions

Laryngeal edema might occur from allergies, mechanical irritation from intubation, or fluid overload. What are 3 indicators that this has occurred, and what might the nurse do to correct this?

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The patient's immediate recovery period is supervised by who?

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- those who have had general anesthesia - older patients - those who smoke heavily - lung disease - obese - underwent abdominal, thoracic, or airway surgery

What 6 groups of people are at higher risk for airway compromise?

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The patient's immediate recovery period is supervised by who?

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hypoxemia

(def) a partial pressure of arterial oxygen of less than 60 mmHg

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The patient's immediate recovery period is supervised by who?

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low oxygen, less than 90% O2 saturation

If a person has hypoxemia, pulse oximetry readings will indicate what?

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The patient's immediate recovery period is supervised by who?

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atalectasis (alveolar collapse)

What is the most common cause of hypoxemia?

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The patient's immediate recovery period is supervised by who?

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- decreased breath sounds and decreased O2 stats - humidified O2, deep breathing, incentive spirometry, early mobilization are all possible interventions

What are 2 signs that atalectasis is occurring in a post op patient, and what interventions may be used to treat this?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

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- atalectasis - pulmonary edema - pulmonary embolism - aspiration - bronchospasm

What are 5 causes of hypoxemia?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

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- crackles, infiltrates on chest x-ray, fluid overload, and decreased O2 saturation are all possible signs - O2 therapy, diuretics, and fluid restriction are all interventions

What are 4 signs that pulmonary edema is occurring in a post op patient, and what intervention may be used to treat this?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- bronchospasm, atalectasis, crackles, respiratory distress, and decreased O2 are all signs of aspiration - O2 therapy, cardiac support, and antibiotics are treatment measures

Aspiration of stomach contents can lead to hypoxemia. What are 5 signs that this has occurred, and what are 3 treatment measures?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- wheezing, dyspnea, tachypnea, and decreased O2 are all signs of bronchospasm - O2 therapy and bronchodilators are interventions

What are 4 signs of bronchospasm, and what are 2 interventions for treating bronchospasm?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- those with asthma or COPD

Bronchospasms are seen more frequently in what type of patient?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- decreased respiratory rate/effort - hypoxemia - hypercapnia

Hypoventilation is a common complication in the PACU. What are 3 signs of hypoventilation?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- airway patency - chest symmetry - depth, rate, and character of respirations

For an adequate respiratory assessment, the PACU nurse must evaluate what 3 things?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

respiratory problems

Regular monitoring of vital signs, use of pulse oximetry, and a through respiratory assessment permit the nurse to recognize early signs of what?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- rapid breathing - gasping - apprehension - restlessness - rapid/thready pulse

The presence of hypoxemia, regardless of cause, may manifest in what 5 ways?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- trachea/throat mucus is colorless and thin - lung/bronchi sputum is thick with a slight yellow tinge

Describe normal mucus from the trachea/throat. Describe normal sputum from the lungs/bronchi.

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- Ineffective airway clearance - Ineffective breathing pattern - Impaired Gas Exchange - Risk for aspiration - Potential complication: hypoxemia

What are 5 examples of nursing diagnoses related to actual/potential respiratory problems for the post op patient? (Note: these are just a select few; there are many possible diagnoses)

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

lateral "recovery" position; keeps airway open, reduces risk of aspiration

Unless contraindicated by the surgical procedure, the post op unconscious patient is positioned how? What is the purpose of this position?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

Supine with HOB elevated; maximizes expansion of the thorax by decreasing the pressure of abdominal contents on the diaphragm

Once the post op patient has gain consciousness, they will be positioned how (unless contraindicated)? What is the purpose of this position?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json

264ae723_3__NAC1__Flashcards___Cram_com__y_period_is_supervised_by_who_

- aids in the elimination of anesthesia - helps meet increased demand for oxygen (due to fluid loss/increased cellular metabolism

What is the purpose of O2 therapy post-operatively?

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Perioperative Care: Postoperative 3 of 3 (NAC1) Flashcards - Cram.com

The patient's immediate recovery period is supervised by who?

http://www.cram.com/flashcards/perioperative-care-postoperative-3-of-3-nac1-1444296

13/1438042992543.60_20150728002312-00011-ip-10-236-191-2_399031270_0.json