Online ISSN: 2515-8260

Keywords : audit


Correlation analysis of stress and substance abuse among medical students

Dr. Parul Sharma, Dr. Gaurav Passi

European Journal of Molecular & Clinical Medicine, 2022, Volume 9, Issue 2, Pages 167-172

Background: Substance abuse is increasing in young population of India at alarming rates. Younger
generation abuse the substance to gain temporary pleasure, to relive stress and under peer pressure.
Medical students are more prone to substance abuse because of longer working hours, high pressure
working environment and stress.
Objectives: Present study aims towards finding a correlation between stress and addictive behaviors, so
as to recognize the extent to which stress affects the medical students. Present study also focusses on
establishing comprehensive measures to manage stress among medical students.
Methodology: Total 200 undergraduate medical students were recruited in present study. The stress level
was analysed using perceived stress scale (PSS) and perceived academic stress scale (PASS). Substance
abuse was analysed using drug abuse screening test (DAST-10) and alcohol use disorders identification
test (AUDIT).
Results: A significantly high correlation was found in the stress level and substance abuse among
undergraduate medical students. PSS exhibit correlation of 0.3589 with AUDIT and 0.3194 with DAST.
PASS exhibit correlation of 0.4760with AUDIT and 0.3775with DAST.
Conclusion: Stress was found to be a significant problem among medical students and this leads to
consumption of alcohol and other illicit mind-altering psychoactive substances in an attempt to cope with
various academic and other life stressors.Awareness creation about the adverse effects of substance use
and academic counseling in the first 2-3 years of course and putative stress reduction interventions are
recommended and needed.

Clinical profile and evaluation of level of dependence of alcohol in patients of alcoholic liver disease

Dr. Mridul Arora, Dr. Aarish Bali, Dr. Karanpartap Singh, Dr. Kiran Kumar Singal, Dr. S.S. Kaushal, Dr. Shrdha Sharma

European Journal of Molecular & Clinical Medicine, 2022, Volume 9, Issue 2, Pages 204-208

Introduction: In India, there is a high frequency of ALD, with alcohol being responsible for roughly
half of all instances of cirrhosis. However, not everyone who consumes alcohol develops the condition,
and the total chance of acquiring the disease in a person is determined by a number of variables. The
length, amount, and kind of alcohol ingested, as well as nutritional state, comorbid illnesses, sex, race,
and hereditary variables, may all have a role. Multiple investigations on the impact of drinking patterns
in the development of illness have shown conflicting conclusions.
Objectives: Present study aims towards analysing the clinical profile of patients with alcoholic liver
disease. Present study also aims to perform psychiatric screening using CAGE criteria and alcohol use
disorder identification test (AUDIT) scale for assessing the severity of alcohol dependence.
Methods: Present study was a single centric, prospective, observational and hospital-based study. 50
patients with clinical/investigational evidence of alcoholic liver disease were include in study. CAGE
Criteria to screen and alcohol use disorder identification test (AUDIT) scale was used for assessing the
severity of alcohol dependence.
Results: The mean age of the recruited patients was 50.80 ± 12.74 years. Among total 50 patients, 96%
patients were males and 4% of patients were females. Total 26% patients have CAGE score of four, 34%
patients have CAGE score of three, 40% patients have CAGE score of two whereas no patient had a
CAGE score of zero. AUDIT scoring indicate that 96% patients exhibit alcohol dependence, 4% patients
presented with harmful or hazardous drinking levels whereas no patient presented with Low-risk
consumption. A total of 96% patients were alive whereas mortality occurs in 4% patients in present study.
Conclusion: Our findings show a link between the type, amount, and duration of alcohol consumption
and the development of alcoholic liver disease.

The application of auditing internal standards for strengthen positions in the accounting outsourcing services market

Oksana Skotarenko; Elena Gugnina; Olga Zadyora; Evgeniya Muhina; Luiza Moldashbayeva; Tatyana Egorushkina

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 2, Pages 809-813

The practice application of internal auditing standards makes it possible not only to reduce the labor input while conducting audits, increase the level of control over the work of auditors, but also to obtain additional advantages in the market of audit services. In this study's boundaries was found that when choosing an audit firm to receive its accounting outsourcing services, firms primarily focus not on advertising in the media, but on the business partners' advice. To conquer new market positions, audit companies have first of all to strive to improve the quality of services, provided to their clients. This can be achieved by introducing new and improving existing internal standards for auditing.

What Drive Auditor to Switch from Manual to Audit Software

Bambang Leo Handoko, Ang Swat Lin Lindawati; Mazlina Mustapha

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 8, Pages 104-112

Industry 4.0 changed every aspect of work environment, no exception is also a job in the auditing field. Audit work that previously used the manual method inevitably has to change to computerized using software. The rapid and dynamic development of technology requires auditor to keep up to date with the latest technological developments. The purpose of this research is to analyse how information technology intervene competence and effort to auditor performance. This research uses quantitative research methods. Sources of data are obtained from primary data and secondary data. The primary data is obtaining from questionnaire. The secondary data is obtaining from previous studies and become the reference in making this research. The results of this research indicates that performance expectancy, effort expectancy, social influence each has significant effect on behavioural intention, facilitating condition indeed has significant effect to use behaviour, but behavioural intention has no significant effect on use behaviour.

Methods Of External Quality Control Of Audits

Utegenova Sarbinaz Turdımuratovna

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 7, Pages 733-739

The article deals with the development of science-based proposals and recommendations to identify problems in the organization of auditing organizations in the country in the context of modernization of the economy and to identify promising areas for its development.The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associationsand audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the nature of audit quality control and those interested in the quality of audits.