




产品详情资料
国际会计准则并不凌驾于管理财务报表审计的法律或法规之上。如果此类法律或法规与国际审计准则不同,仅根据法律或法规进行的审计不会自动符合国际审计准则。A56.审计师也可以根据国际会计准则和特定司法管辖区或国家的审计标准进行审计。在这种情况下,除了遵守与审计相关的每项国际审计准则外,审计师可能还需要执行额外的审计程序,以符合该司法管辖区或国家的相关标准。公共部门审计的具体考虑A57。国际审计准则与公共部门的审计活动相关。然而,公共部门审计师的职责可能会受到审计任务的影响,或受到法律、法规或其他权力机构(如部长指令、政府政策要求或立法机构决议)对公共部门实体承担的义务的影响,这可能比根据国际会计准则对财务报表进行审计的范围更广。国际审计准则没有处理这些额外责任。它们可以在高审计机构国际组织或国家标准制定者的声明中处理,也可以在政府审计机构制定的指南中处理。国际审计准则的内容(参考:19段)A58.除目标外The ISAs do not override law or regulation that governs an audit of financial statements. In the event that such law or regulation differs from the ISAs, an audit conducted only in accordance with law or regulation will not automatically comply with ISAs. A56. The auditor may also conduct the audit in accordance with both ISAs and auditing standards of a specific jurisdiction or country. In such cases, in addition to complying with each of the ISAs relevant to the audit, it may be necessary for the auditor to perform additional audit procedures in order to comply with the relevant standards of that jurisdiction or country. Considerations Specific to Audits in the Public Sector A57. The ISAs are relevant to engagements in the public sector. The public sector auditor’s responsibilities, however, may be affected by the audit mandate, or by obligations on public sector entities arising from law, regulation or other authority (such as ministerial directives, government policy requirements, or resolutions of the legislature), which may encompass a broader scope than an audit of financial statements in accordance with the ISAs. These additional responsibilities are not dealt with in the ISAs. They may be dealt with in the pronouncements of the International Organization of Supreme Audit Institutions or national standard setters, or in guidance developed by government audit agencies. Contents of the ISAs (Ref: Para. 19) A58. In addition to objectives
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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