




产品详情资料
怀疑包括警惕,例如:•与获得的其他审计证据相矛盾的审计证据。•使文件可靠性受到质疑的信息,以及对用作审计证据的询问的答复。•可能表明可能存在欺诈的情况。•除国际审计准则要求的审计程序外,还需要审计程序的情况。A19.例如,如果审计师要降低以下风险,则在整个审计过程中保持专业怀疑是必要的:•忽视异常情况。•从审计意见中得出结论时过于笼统。•在确定审计程序的性质、时间和范围以及评估其结果时使用不恰当的假设。9 ISQC 1,“执行财务报表审计和审查以及其他保证和相关服务的公司的质量控制”。10 ISA 220,“财务报表审计的质量控制,”第2.11段ISQC 1第20-25段。12 ISA 220第9-12段。独立审计师的总体目标和根据国际审计标准ISA 200 86 A20进行的审计。专业怀疑是对审计证据进行严格评估的必要条件。这包括质疑相互矛盾的审计证据和文件的可靠性,以及对从管理层和治理层获得的查询和其他信息的答复。它还包括考虑所获得审计证据的充分性和适当性skepticism includes being alert to, for example: • Audit evidence that contradicts other audit evidence obtained. • Information that brings into question the reliability of documents and responses to inquiries to be used as audit evidence. • Conditions that may indicate possible fraud. • Circumstances that suggest the need for audit procedures in addition to those required by the ISAs. A19. Maintaining professional skepticism throughout the audit is necessary if the auditor is, for example, to reduce the risks of: • Overlooking unusual circumstances. • Over generalizing when drawing conclusions from audit observations. • Using inappropriate assumptions in determining the nature, timing and extent of the audit procedures and evaluating the results thereof. 9 ISQC 1, “Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.” 10 ISA 220, “Quality Control for an Audit of Financial Statements,” paragraph 2. 11 ISQC 1, paragraphs 20–25. 12 ISA 220, paragraphs 9–12. OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING ISA 200 86 A20. Professional skepticism is necessary to the critical assessment of audit evidence. This includes questioning contradictory audit evidence and the reliability of documents and responses to inquiries and other information obtained from management and those charged with governance. It also includes consideration of the sufficiency and appropriateness of audit evidence obtained
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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。
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●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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