




产品详情资料
审计师对不具说服力的审计证据感到满意。审计师是否按照国际会计准则进行了审计,取决于在这种情况下执行的审计程序、由此获得的审计证据的充分性和适当性,以及根据审计师的总体目标对证据进行评估后得出的审计师报告的适当性。21 ISA 315,5–10段。22 ISA 330;ISA 500;ISA 520,“分析程序;”ISA 530,“审计抽样”。23 ISA 550,“相关方”。24 ISA 250,“财务报表审计中的法律法规考虑”。25 ISA 570,“持续经营”。“独立审计师的总体目标和根据国际审计标准ISA 200 94进行审计的行为根据国际审计准则的性质进行审计(参考:18段)A53。国际审计准则共同为审计师在实现审计师总体目标方面的工作提供了标准。《国际审计准则》涉及审计师的一般责任,以及审计师在将这些责任应用于特定主题方面的进一步考虑。A54.ISA中明确了特定ISA的适用范围、生效日期和任何具体限制。除非ISA中另有规定,否则允许审计师在ISA规定的生效日期之前应用ISA。A55.在执行审计时,除国际审计准则外,审计师可能还需要遵守法律或监管要求。auditor to be satisfied with less than persuasive audit evidence. Whether the auditor has performed an audit in accordance with ISAs is determined by the audit procedures performed in the circumstances, the sufficiency and appropriateness of the audit evidence obtained as a result thereof and the suitability of the auditor’s report based on an evaluation of that evidence in light of the overall objectives of the auditor. 21 ISA 315, paragraphs 5–10. 22 ISA 330; ISA 500; ISA 520, “Analytical Procedures;” ISA 530, “Audit Sampling.” 23 ISA 550, “Related Parties.” 24 ISA 250, “Consideration of Laws and Regulations in an Audit of Financial Statements.” 25 ISA 570, “Going Concern.” OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING ISA 200 94 Conduct of an Audit in Accordance with ISAs Nature of the ISAs (Ref: Para. 18) A53. The ISAs, taken together, provide the standards for the auditor’s work in fulfilling the overall objectives of the auditor. The ISAs deal with the general responsibilities of the auditor, as well as the auditor’s further considerations relevant to the application of those responsibilities to specific topics. A54. The scope, effective date and any specific limitation of the applicability of a specific ISA is made clear in the ISA. Unless otherwise stated in the ISA, the auditor is permitted to apply an ISA before the effective date specified therein. A55. In performing an audit, the auditor may be required to comply with legal or regulatory requirements in addition to the ISAs.
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,
Copyright ©2019-2022 瑞昌明盛自动化设备有限公司 版权所有 赣ICP备2021006016号