Assessment of breathing involves evaluating the patient's respiratory rate, rhythm, depth, and effort. Nurses should look for signs of respiratory distress, such as tachypnea, cyanosis, and the use of accessory muscles. Auscultating the lungs for abnormal sounds like wheezes, crackles, or diminished breath sounds is also essential. Pulse oximetry provides a non-invasive way to monitor oxygen saturation levels, helping in the early detection of hypoxemia.