Impact of technical and professional developments on audit risks Review study

Abstract

The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirements to keep up with developments (technical and professional) in the field of audit risk assessment.

What Can We Learn From the Surprising Insight Into the Genetic Background of Age-Related Macular Degeneration and Central Serous Chorioretinopathy?

“…PGS or PRS is not currently used in a clinical setting for diagnosis due to multiple limitations, and its variability in different ethnicities means that it can be invalid for diverse populations. This is also shown in the study by Rämö et al, 1 in that a significant variant in 1 biobank was not significant in the other and vice versa, until a meta-analysis was performed. This may be due to sample size but may also be due to genetic ancestry, raising significant doubt regarding their involvement in the pathogenesis of the diseases.…”

“…Both CFH and TNFRSF10A loci were previously associated with AMD. 4 However, the TNFRSF10A locus was not identified in the study by Rämö et al 1 In a cohort from Japan, a CFH allele that is associated with high risk for AMD was also associated with increased choroidal thickness among patients with CSC. However, this locus was inversely associated in the CSC cohort with both choroidal thickness and with development of CSC.…”

“…Two of the 5 reported loci (CFH and some of the genes in the NOTCH4 locus) were oppositely associated with AMD in this analysis. 1 The clinical presentation of CSC and AMD share some similarities such as retinal pigment epithelium (RPE) abnormalities, presence of pigment epithelial detachment (PED), serous detachment, and choroidal neovascularization (CNV). In addition, both AMD and CSC are considered complex diseases associated with environmental factors and clustering in families.…”