




产品详情资料
财务报表和断言层面的重大错报。检测风险A42。对于给定的审计风险水平,可接受的检测风险水平与在断言水平上评估的重大错报风险成反比。例如,审计师认为存在的重大错报风险越大,可接受的检测风险就越小,因此,审计师要求的审计证据就越有说服力。A43.检测风险与审计师确定的将审计风险降低到可接受的低水平的审计师程序的性质、时间和范围有关。因此,它是审计程序的有效性及其审计师应用的函数。诸如:•充分规划;•向审计业务小组适当分配人员;•职业怀疑论的应用;监督和审查所执行的审计工作,有助于提高审计程序及其应用的有效性,并减少审计师选择不当审计程序、错误应用适当审计程序或曲解审计结果的可能性。A44.ISA 300 19和ISA 330制定了财务报表审计计划和审计师对评估风险的反应的要求并提供了指导。18 ISA 330,“审计师对评估风险的回应”,第7-17段。19 ISA 300,“规划material misstatement at the financial statement and assertion levels. Detection Risk A42. For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessed risks of material misstatement at the assertion level. For example, the greater the risks of material misstatement the auditor believes exists, the less the detection risk that can be accepted and, accordingly, the more persuasive the audit evidence required by the auditor. A43. Detection risk relates to the nature, timing and extent of the auditor’s procedures that are determined by the auditor to reduce audit risk to an acceptably low level. It is therefore a function of the effectiveness of an audit procedure and of its application by the auditor. Matters such as: • adequate planning; • proper assignment of personnel to the engagement team; • the application of professional skepticism; and • supervision and review of the audit work performed, assist to enhance the effectiveness of an audit procedure and of its application and reduce the possibility that an auditor might select an inappropriate audit procedure, misapply an appropriate audit procedure, or misinterpret the audit results. A44. ISA 300 19 and ISA 330 establish requirements and provide guidance on planning an audit of financial statements and the auditor’s responses to assessed risks. 18 ISA 330, “The Auditor’s Reponses to Assessed Risks,” paragraphs 7–17. 19 ISA 300, “Planning an
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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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