




产品详情资料
或错误,从而使审计师能够就财务报表是否在所有重大方面按照适用的财务报告框架编制发表意见;(b)根据审计师的调查结果,报告财务报表,并按照国际审计准则的要求进行沟通。12.在无法获得合理保证且审计师报告中的保留意见不足以向财务报表的预期使用者报告的情况下,国际会计准则要求审计师放弃意见或撤回(或辞职)3,如果根据适用法律或法规可以撤回意见。定义13.就《国际会计准则》而言,以下术语具有以下含义:(a)适用财务报告框架——管理层采用的财务报告框架,在适当情况下,根据实体的性质和财务报表的目标,或法律或法规的要求,负责编制财务报表的治理人员。2例如,参见ISA 260,“与负责治理的人沟通;”ISA 240,“审计师在财务报表审计中的欺诈责任”,第43.3段。在国际会计准则中,仅使用“撤回”一词。独立审计师的总体目标和按照国际审计标准进行审计75 ISA 200审计or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework; and (b) To report on the financial statements, and communicate as required by the ISAs, in accordance with the auditor’s findings. 12. In all cases when reasonable assurance cannot be obtained and a qualified opinion in the auditor’s report is insufficient in the circumstances for purposes of reporting to the intended users of the financial statements, the ISAs require that the auditor disclaim an opinion or withdraw (or resign)3 from the engagement, where withdrawal is possible under applicable law or regulation. Definitions 13. For purposes of the ISAs, the following terms have the meanings attributed below: (a) Applicable financial reporting framework – The financial reporting framework adopted by management and, where appropriate, those charged with governance in the preparation of the financial statements that is acceptable in view of the nature of the entity and the objective of the financial statements, or that is required by law or regulation. 2 See, for example, ISA 260, “Communication with Those Charged with Governance;” and ISA 240, “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements,” paragraph 43. 3 In the ISAs, only the term “withdrawal” is used. OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING 75 ISA 200 AUDITING
发货期:1-3个工作日,具体可联系客服
质保:质保期一年!
主营产品简介
专注于DCS、PLC、机器人控制系统、大型伺服四大系统领域。
主营产品各种模块/卡件,控制器,触摸屏,伺服驱动器。
优势:供应进口原装正品,专业停产配件,
发货快,货期精准,
主营品牌包括 ABB贝利、GE/FUANC、FOXBORO、英维思TRICONEX 、本特利BENTLY、A-B罗克韦尔、艾默生EMERSON 、OVATION、MOTOROLA、XYVOM、霍尼韦尔HONEYWELL 、力士乐REXROTH、KUKA、NI、DEIF、横河、伍德沃德WOODWARD、瑞恩、施耐德SCHNEIDER 、安川、 穆格MOOG、PROSOFT等品牌。
只卖库存产品;出完需订货!价格以客服说明为准!!订货货期以客服说明为准,有任何疑问请联繁客服! Limited stock, Contact US!
●使用前:
在操作和维护,安装设备之前,请阅读并严格遵守安全相关的信息。
Read and strictly follow safety-related information before operatingmaintainingand installing equipment.
●使用者要求:
必须从事安装,组装或维护设备等相关工控电气机械以及其他相关技术的人员。
Must be engaged in the installation,assembly or maintenance of equipment and other related industriacontroeectrica machinery and other related technica personne.应用范围:
应用于品牌本系列工业以及生产生活自动化设备产品。
Used in the brand of this series of industriaand production automation eauipment products
适用于场景:系统集成,非标定制,产线升级改造,原设备电气替换等等。
Suitable for scenarios:system integration,non-standard customizationproduction line upgrading and transformation,electrical replacement of original equipment,etc.
●操作人员:
应该由本品牌专业培训操作员来安装、操作和维修设备。专业人员具有技术能力强,熟悉安全信息和安全实施:
熟悉设备的安装加工、操作和维护:熟悉处理所有的潜在危险情况。
Equipment should be installed,operated and maintained by trained operators from the brand
●危险情况
警告
.请注意使用人员的人身安全。
●除了产品特性以及功能,还需了解产品的使用寿命环境。
●充分学习产品使用手册,否则非专业人员可能会造成人身危险。
Study the product instruction manual thoroughlyotherwise it may cause personal danger to non-professionals.
●服务行业
适用水泥,木业,石业,橡胶,石油,化工,发电,环保,水处理,制冷,交通,钢铁,食品,饮料,船舶,制冷等行业
Applicable to cementwood,stone,rubber,petroleumchemical, power generation,
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