




产品详情资料
88实体,该实体的会计记录是审计证据的重要来源。此外,可用作审计证据的信息可能是由实体雇佣或聘用的专家编制的。审计证据包括支持和证实管理层断言的信息,以及与这些断言相矛盾的任何信息。此外,在某些情况下,审计师利用信息缺失(例如,管理层拒绝提供要求的陈述),因此也构成审计证据。审计师形成审计意见的大部分工作包括获取和评估审计证据。A29.审计证据的充分性和适当性是相互关联的。充分性是衡量审计证据数量的标准。所需审计证据的数量受审计师对错报风险的评估(评估的风险越高,可能需要的审计证据越多)以及此类审计证据的质量(质量越高,所需的审计证据越少)的影响。然而,获得更多的审计证据可能无法弥补其糟糕的质量。恰当性是衡量审计证据质量的标准;也就是说,它在为审计师意见所依据的结论提供支持方面的相关性和可靠性。证据的可靠性受其来源和性质的影响,88 entity, the entity’s accounting records are an important source of audit evidence. Also, information that may be used as audit evidence may have been prepared by an expert employed or engaged by the entity. Audit evidence comprises both information that supports and corroborates management’s assertions, and any information that contradicts such assertions. In addition, in some cases, the absence of information (for example, management’s refusal to provide a requested representation) is used by the auditor, and therefore, also constitutes audit evidence. Most of the auditor’s work in forming the auditor’s opinion consists of obtaining and evaluating audit evidence. A29. The sufficiency and appropriateness of audit evidence are interrelated. Sufficiency is the measure of the quantity of audit evidence. The quantity of audit evidence needed is affected by the auditor’s assessment of the risks of misstatement (the higher the assessed risks, the more audit evidence is likely to be required) and also by the quality of such audit evidence (the higher the quality, the less may be required). Obtaining more audit evidence, however, may not compensate for its poor quality. A30. Appropriateness is the measure of the quality of audit evidence; that is, its relevance and its reliability in providing support for the conclusions on which the auditor’s opinion is based. The reliability of evidence is influenced by its source and by its nature,
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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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