Time table for SH audit details
协助项目经理编写内部审计计划英语
协助项目经理编写内部审计计划英语Assisting Project Manager in Developing Internal Audit PlanIntroductionInternal audit plays a crucial role in ensuring the effectiveness and efficiency of an organization's operations. It helps in identifying risks, evaluating controls, and recommending improvements. As an assistant to the project manager, it is essential to collaborate with the internal audit team in developing an internal audit plan that aligns with the organization's objectives and goals.Importance of Internal Audit PlanAn internal audit plan is a strategic tool that outlines the scope, objectives, and methodology of the internal audit function. It helps in prioritizing audit activities, allocating resources, and ensuring that audit objectives are achieved. By assisting the project manager in developing an internal audit plan, you can contribute to enhancing the organization's risk management process, governance practices, and overall performance.Key Steps in Developing Internal Audit Plan1. Understand Business Objectives: The first step in developing an internal audit plan is to understand the organization's business objectives, strategies, and key risks. This will help in identifying areas that require internal audit focus and attention.2. Assess Risks: Conduct a risk assessment to identify and prioritize risks that could impact the achievement of business objectives. Evaluate the likelihood and impact of each risk to determine the audit focus areas.3. Define Audit Objectives: Based on the risk assessment, define audit objectives that are specific, measurable, achievable, relevant, and time-bound (SMART). These objectives should align with the organization's strategic goals.4. Develop Audit Program: Develop an audit program that outlines the audit approach, procedures, and activities to achieve the audit objectives. Include details such as audit scope, timing, resources, and responsibilities.5. Establish Audit Schedule: Prepare an audit schedule that specifies the timing and sequence of audit activities. Consider factors such as organizational priorities, resource availability, and audit deadlines.6. Obtain Management Buy-in: Present the draft internal audit plan to senior management for review and approval. Seek feedback, suggestions, and recommendations to improve the plan before finalizing it.7. Monitor and Update: Monitor the implementation of the internal audit plan regularly and update it as needed based on changes in business conditions, risks, or objectives.ConclusionAssisting the project manager in developing an internal audit plan is a collaborative effort that requires effective communication, teamwork, and coordination. By following the key steps outlined above, you can contribute to strengthening the organization's internal audit function and enhancing its overall governance and risk management practices. Remember that continuous improvement is essential in the internal audit process, and your active involvement in developing the internal audit plan is a valuable contribution to the organization's success.。
普华永道--财务管理最佳实践
Fixed Assets - Best Practice Objectives
Fixed Assets Objectives
To maintain a complete register of all the organisation’s fixed assets which reflects location, age, current values, associated cost centres To calculate depreciation consistently with financial reporting requirements To optimise replacement policies To minimise ownership costs
Organisation
Asset recording integrated with maintenance and non financial data Centralised asset accounting Asset ownership devolved to business unit level
People
Control focused Challenge asset requisition proposals
Processes
Maintain asset register Acquisitions and disposals Depreciation charge Verifying asset base Maintaining of valuation basis
audit professional clearance template -回复
audit professional clearance template -回复Auditing professional clearance is an integral part of the audit process, ensuring that the auditor receives necessary information and permissions to conduct an audit effectively and efficiently. In this article, we will discuss the purpose, components, and steps involved in the audit professional clearance process.1. Definition and Purpose of Audit Professional ClearanceAudit professional clearance refers to the formal process of obtaining permission from a former or outgoing auditor to take over the audit engagement. It is a critical step in the audit process, as it allows the incoming auditor to gain access to relevant information and establish a professional relationship with the client.The purpose of audit professional clearance is to ensure a smooth transition between auditors and maintain the integrity and quality of the audit process. It is also important for the incoming auditor to gain a thorough understanding of the client's business, previous year's financial statements, and any potential audit risks or issues.2. Components of Audit Professional ClearanceThe audit professional clearance process generally consists of several key components:a. Notification to the Former Auditor: The incoming auditor must notify the former auditor in writing about their intention to take over the audit engagement. This notification typically includes details such as the client's name, the year-end date, and the planned start date of the audit.b. Request for Audit Working Papers: The incoming auditor requests access to the previous year's working papers from the former auditor. These working papers contain valuable information, including audit procedures performed, significant findings, and conclusions reached during the previous audit.c. Client Consent: The client's consent is required for the incoming auditor to access the previous year's working papers. This consent is usually obtained through a letter of recommendation addressed to the former auditor, where the client authorizes the release of relevant information to the incoming auditor.d. Confirmation of Independence: The incoming auditor confirmstheir independence and freedom from any conflicts of interest that may impair their objectivity and professional judgment. They may need to submit an independence declaration or sign anon-disclosure agreement to ensure the confidentiality of client information.3. Steps Involved in Audit Professional ClearanceThe audit professional clearance process typically follows a series of steps to ensure an efficient and effective transition between auditors:Step 1: Initial CommunicationThe incoming auditor initiates contact with the former auditor by sending a formal letter, notifying them about the upcoming audit engagement and requesting access to the previous year's working papers.Step 2: Request for Working PapersOnce the former auditor receives the initial communication, they compile and send the relevant audit working papers to the incoming auditor. It is important for the former auditor to ensure the accuracy and completeness of these working papers.Step 3: Evaluation and ReviewThe incoming auditor evaluates the received working papers, seeking any additional clarification or information from the former auditor if required. They review the working papers to gain insights into the previous audit's findings, audit risks, and areas that may require special attention during the current audit.Step 4: Client Consent and Independence ConfirmationThe incoming auditor requests the client's consent to access the previous year's working papers. Simultaneously, they confirm their independence by signing an independence declaration ornon-disclosure agreement, providing assurance of their objectivity and professionalism.Step 5: Finalize the ClearanceOnce all the necessary components are in place, the audit professional clearance process is considered complete. The incoming auditor assumes the responsibility of the audit engagement and commences their audit procedures.In conclusion, the audit professional clearance process is a crucialstep in the audit cycle that ensures a smooth transition between auditors and facilitates the exchange of information needed for a comprehensive audit. By following the defined components and steps, auditors can maintain the integrity and quality of the audit process while establishing a professional relationship with the client.。
审计学：一种整合方法 阿伦斯 英文版 第12版 课后答案 Chapter 20 Solutions Manual
Chapter 20Completing the Tests in theAcquisition and Payment Cycle:Verification of Selected AccountsReview Questions20-1Because the source of the debits in the asset account is the acquisitions journal (or similar record), the current period acquisitions of property, plant and equipment have already been partially verified as part of the acquisition and payment cycle. The disposal of assets, depreciation and accumulated depreciation are not tested as a part of the acquisition and payment cycle.20-2The reason for the emphasis on current period acquisitions in auditing property, plant, and equipment is that there is an expectation that permanent assets will be kept and maintained on the records for several years. The assets carried over from the preceding years can be assumed to have been verified in the prior years' audits.If it cannot be shown through tests of controls and substantive tests of transactions that all disposals have been recorded, additional testing of the prior balance could be required. A first year audit also necessitates tests of the beginning balance.20-3Many clients may accidentally or intentionally record purchases of assets in the repair and maintenance account. The misstatement is caused by a lack of understanding of generally accepted accounting principles and some clients' desire to avoid income taxes. Repair and maintenance accounts are verified primarily to uncover unrecorded property purchases.The auditor typically vouches the larger amounts debited to those expense accounts at the same time that property accounts are being audited.20-4The audit procedures that may be applied to determine that all property, plant and equipment retirements have been recorded are as follows:1. Review whether newly acquired assets replace existing assets. Ifso, inquire as to whether the old asset has been removed from thebooks.2. Analyze gains on the disposal of assets and miscellaneous incomefor receipts from the disposal of assets. Compare these to property,plant and equipment accounts to see whether the asset has beenremoved from the books.3. Review planned modification and changes in product lines, taxes,or insurance coverage for indications of deletions of equipment.4. Make inquiries of management and production personnel about thedisposal of assets.20-5The two considerations to be kept in mind in auditing depreciation expense are:1. Whether the client is following a consistent depreciation policy fromperiod to period.2. The accuracy of the client's calculations.An overall reasonableness test can be made by calculating the depreciation rate for the year times the undepreciated fixed assets. In addition, it is desirable to check the accuracy of the depreciation calculation. The extent of the accuracy tests will vary depending on the engagement circumstances.20-6Since the source of the debits to prepaid insurance is the acquisitions journal or similar record (assuming all insurance premiums are charged to prepaid insurance rather than insurance expense), the current period premiums have already been partially verified as a part of the acquisition and payment cycle. The allocation of the premium between prepaid insurance is not tested as a part of the acquisition and payment cycle.20-7The audit of prepaid insurance should ordinarily take a relatively small amount of audit time because:1. The balance in prepaid insurance is normally immaterial;2. There are ordinarily few transactions during the year and mosttransactions are immaterial;3. The transactions are ordinarily not complex.20-8The evaluation of the adequacy of insurance is a test of reasonable protection against the loss of existing assets. The verification of prepaid insurance is performed to determine whether:1. The balances represent proper charges against future operations.2. The additions represent charges to these accounts and arereflected at actual cost.3. Amortization or write-off is reasonable under the circumstances.The evaluation of adequacy of insurance coverage is more important because of the potential loss due to under-insurance. Verification of prepaid insurance usually involves an immaterial amount and is not emphasized in most audits.20-9The audit of prepaid expenses differs from the audit of other asset accounts, such as accounts receivable or property, plant, and equipment, because prepaid expenses are often immaterial. Analytical procedures are often sufficient for auditing prepaid expenses, while tests of details of balances are usually required for other accounts such as accounts receivable and property, plant, and equipment.20-10Debits to accrued rent arise from the cash disbursements journal, which is verified as a part of tests of controls and substantive tests of transactions for cash disbursements. The credits typically arise from the general journal and may not have been verified as a part of these tests. Furthermore, tests of controls and substantive tests of transactions do not include verification of the inclusion of accruals on all existing property and verification of the consistent treatment of the accruals from year to year.20-11Property tax accruals take little audit time for most audits, and since there are relatively few transactions to test and they are typically material in amount, it is common to verify the accounts 100 percent. On the other hand, accounts payable takes quite a bit of audit time and since there are usually a large number of transactions to test and they are typically varied in amount, it is common to verify the account on a test basis.20-12The following documents will be used to verify accrued property taxes and related expense accounts:1. Deeds to properties2. Property tax returns3. Cancelled checks4. Invoices from the taxing authority20-13Three expense accounts that are tested as part of the acquisition and payment cycle or the payroll and personnel cycle are:1. Property tax expense2. Payroll expense3. Rent expenseThree expense accounts that are not directly verified as part of either of these cycles are:1. Depreciation expense2. Amortization of patents3. Year-end bonuses to officers20-14The analysis of expense accounts is a procedure by which selected expense accounts are verified by examining underlying supporting vendors' invoices or other documentation to determine if the transactions making up the total are correctly stated. The emphasis in most expense account analysis is on the occurrence of recorded amounts, accuracy, and classification.Potentially the same objectives are accomplished in tests of controls and substantive tests of transactions as for expense account analysis. The major differences are that tests of controls and substantive tests of transactions are selected from all of the acquisitions and cash disbursements journals for the entire period whereas transactions examined for expense analysis are limited to the account being analyzed. Nevertheless, the procedures are closely related, and if the tests of controls and substantive tests of transactions procedures results are satisfactory, reduced expense account analysis is implied.20-15The approach for verifying depreciation expense should emphasize the consistency of the method of depreciation used and the related computations, since these aspects of depreciation expense are the main determinants of the account balance. The use of analytical procedures and reperformance tests is important for depreciation expense.In verifying repair expense, the emphasis should be on vouching transactions that may be capital items; therefore, examining supporting documentation for transactions from months with unusually large totals or transactions that are themselves large or unusual is the normal audit approach followed.The approach is different because in repairs and maintenance the primary objective is to locate improperly classified fixed assets, whereas in depreciation the emphasis is on consistency from period to period and accurate depreciation calculations.20-16The factors that should affect the auditor's decision whether or not to analyze an account balance are:1. The analytical procedures indicate there is a high likelihood ofmisstatement in an account.2. The tests of controls and substantive tests of transactions indicatethere is a high likelihood of misstatement in an account.3. The account is likely to contain misstatements because it is difficultfor the client to properly classify or value the transactions.4. The auditor knows that the account is frequently subject to abuse ormisstatement.5. The analysis of the account might disclose a contingency.6. Tax returns and the SEC require the disclosure of certaininformation, which the account is likely to provide.Four expense accounts that are commonly analyzed in audit engagements are:1. Legal expense2. Travel and entertainment expense3. Tax expense4. Repair and maintenance expenseMultiple Choice Questions From CPA Examinations20-17 a. (1) b. (1) c. (4)20-18 a. (3) b. (4) c. (4)20-19 a. (1) b. (4) c. (3)20-20 a. (2) b. (4) c. (4)Discussion Questions and Problems 20-2120-24a. No. In a first audit the audi tor’s attention cannot be confined to activity in the year under audit because (1) some balance sheetaccounts include material amounts which originated in prior years,(2) some income and expense accounts include entries which arebased on decisions or transactions of prior years, and (3)consistency over the years in the application of generally acceptedaccounting principles is necessary for fairly presented financialstatements. Also, some audit testing of a nonrecurring nature willbe necessary in an initial engagement because the auditor does nothave the benefits of (1) familiarity with the company's history,personnel, system and operations, (2) information regarding thecomposition and reliability of beginning of the year balances, and (3)preceding year's audit working papers. Consequently, in the firstaudit the auditor will require such corporation documents as bylaws,articles of incorporation, minutes since incorporation, organizationcharts and flowcharts, and must comprehensively obtain anunderstanding of internal control and assess control risk todetermine the scope of audit testing.b. The audit program procedures that the auditor should use to verifythe January 1, 2007, balances in the land, building and equipment,and accumulated depreciation accounts of Hardware ManufacturingCompany should include the following:1. Read the minutes since incorporation in 2003 to ascertainthat for major property transactions approved, alltransactions were recorded in the accounts, and recordedtransactions were properly approved.2. Scan activity in the general ledger accounts sinceincorporation in 2003 for both fixed assets and accumulateddepreciation to identify items of large amount and unusualnature which will warrant further investigation.3. Examine support for principal property additions to ascertainthat the capitalization includes costs of freight-in, installation,and major improvements and labor, and overhead on self-constructed assets.4. Ascertain that fixed assets donated by stockholders wererecorded at fair market value on the date of donation andthat contributed capital was properly credited.5. Compare the yearly totals of repairs and maintenanceaccount balances and test abnormally high amounts to seethat they do not include assets charged to expense.6. Examine recorded deeds supporting ownership of buildingsand determine that any encumbrance was properly reportedin the financial statements.7. Examine support (asset and accumulated depreciation) forrecorded disposals or abandonments of material amounts.20-24 (continued)8. Tour the plants and account for major property items onhand to substantiate the reasonableness of fixed assetmaster file records and to ascertain that idle, obsolete orworthless assets are not being reported at more than theirfair value in the financial statements.9. Test the assigned lives of depreciable assets and the bases,methods and computations of accumulated depreciation forpropriety and consistency.10. Review charges to the accumulated depreciation accounts todetermine that they properly represent disposals,abandonments or extraordinary repairs.11. Review the gains and losses on property disposals as anadditional means of assurance that the depreciation livesand methods used are reasonable.12. Scan federal income tax returns of prior years and revenueagents' reports pertaining to them to determine whetheradjustments made for tax purposes should also be made onthe books.13. Determine that generally accepted accounting principles ofincome tax allocation are being used for differences betweentax depreciation and financial statement depreciation.14. Inspect real estate and property tax bills to furthersubstantiate ownership and valuation of fixed assets.20-25Overall, the program fails to emphasize the possibility of omitted property from the list. The key to an adequate audit of accrued property taxes is making sure all owned property and only owned property is included and on the list.20-2620-27 The banker has failed to recognize that the audit tests discussed relate as much to the income statement as to the balance sheet. For example, obtaining an understanding of internal control and the tests of controls and substantive tests of transactions are heavily income statement oriented, analytical procedures are more closely related to the income statement than to the balance sheet, and even tests of details of the balance sheet help to uncover misstatements in the income statement. The typical audit recognizes the interrelationship between the income statement and the balance sheet and uses this interrelationship to help design more effective tests to uncover misstatements in both statements. The auditor is and should be greatly concerned about the fair presentation of the income statement.Case – Ward Publishing Company20-28a. The tests of acquisition and cash disbursement transactions have two purposes: to determine whether related internal accountingcontrols are functioning (tests of controls), and to determinewhether the transactions actually contain any monetarymisstatements (substantive). The results of the tests apply to thepopulation of all acquisitions and cash disbursements, includingplant and equipment and lease acquisitions and cashdisbursements, even though the specific sample tested does notinclude any such transaction. Thus, if the results of the tests arefavorable, it is concluded that there is a lower expectation ofmisstatements in plant and equipment and lease transactions, andvice-versa.b. A summary of the results from tests of controls and substantivetests of transactions for acquisitions and cash disbursements from Case 19-32 is: all transaction-related audit objectives are being met at a satisfactory level except:1. All supporting documents are not always attached to thevendor's invoice. Note: Students using a nonstatisticalapproach to Case 19-32 may not conclude that the resultsfor this attribute [9.b.(1)] are unacceptable, depending ontheir estimate of CUER. However, most students will likelyconclude that the results are unacceptable.2. All vendors’ invoices are not initialed for internal verification.Half of those not initialed had account classification errors.The impact of these results and the results from items 1 through 7 affect the balance-related audit objectives for plant and equipment in the following way:Conclusions 3, 5, and 7 indicate a need for more extensive auditing for existence, completeness, accuracy, and classification.All large items should be verified and samples should be larger than normal. All other tests can be performed at minimum levels.c. The results of tests of controls and substantive tests of transactionsare directly related to the tests of many expense accounts, primarilythrough tests for account classification, but also through tests ofaccuracy and existence. For example, if the auditor concludes thatthe internal controls are effective for recording acquisitiontransactions, the likelihood of misstatements for accounts such assupplies, purchases, and repairs and maintenance is greatlyreduced. The auditor must keep in mind, however, that certainexpense accounts are not usually verified as a part of tests ofcontrols and substantive tests of transactions. An example isdepreciation expense. Similarly, certain accounts may have ahigher inherent risk such as legal expense and therefore requireadditional testing even if tests of controls and substantive tests oftransactions results are satisfactory. Also, analytical proceduresand tests of details of balances for balance sheet accounts resultsaffect the extent of auditing needed for expense accounts.d. The results of tests of controls and substantive tests of transactionsindicate the potential for significant classification misstatements.(See the results for Audit Procedure 9b(5) for classification in Part 2of Case 19-32.) This potential for misclassification misstatementcombined with the analytical procedures results in Conclusion 6indicate a need for more extensive account analysis for repairs andmaintenance, small tools expense, and the three other accountswhere there are significant changes from prior years. No otherconclusions should cause the auditor significant concern in theaudit of expense accounts.20-29 a. Items 1 through 6 would have been found in the following way:1. The company's policies for depreciating equipment areavailable from several sources:a) The prior year's audit schedules and permanent file.b) Footnote disclosure in the annual report and SECForm 10-K.c) Company procedures manuals.d) Detailed fixed asset records.2. The ten-year lease contract would be found when supportingdata for current year's equipment additions were examined.Also, it may be found by a review of company lease files,contract files, or minutes of meetings of the board ofdirectors. The calculations would likely be shown on asupporting schedule and can be traced to the general journal.3. The building wing addition would be apparent by the additionto buildings during the year. The use of the low constructionbid amount would be found when support for the additionwas examined. When it was determined that thisinappropriate method was followed, the actual costs couldbe determined by reference to construction work orders andsupporting data. The wing could also be examined.4. The paving and fencing could be discovered when supportwas examined for the addition to land.5. The details of the retirement transactions could bedetermined by examining the sales agreement, cash receiptsdocumentation, and related detailed fixed asset record. Thisexamination would be instigated by the recording of theretirement in the machinery account or the review of cashreceipts records.6. The auditor would become apprised of a new plant in severalways:a) Volume would increase.b) Account details such as cash, inventory, prepaidexpenses, and payroll would be attributed to the newlocation.c) The transaction may be indicated in documents suchas the minutes of the board, press releases, andreports to stockholders.d) Property tax and insurance bills examined show thenew plant.One or more of these occurrences should lead the auditor to investigate the reasons and circumstances involved. Documents from the city and appraisals could be examined to determine the details involved.b. The appropriate adjusting journal entries are as follows:1. No entry necessary.2. This is an operating lease and should not have beencapitalized.Prepaid rent $50,000Lease liability 354,000Allowance for depreciation-machinery and equipment 20,200Machinery and equipment $404,000Depreciation expense 20,200To correct initial recording of lease:Equipment rent expense $37,500Prepaid rent $37,500 To record nine months rent:9/12 x $50,000 = $37,5003. The wing should have been recorded at its cost to the company.(Accounts originally credited) $15,000Buildings $15,000 To correct initial recording of new wing:Depreciation expense $3,167Allowance for depreciation—Buildings $3,167 To correct depreciation for excess cost.Depreciation on beginning balance1,200,000/25 = 48,000Depreciation recorded on addition51,500 - 48,000 = 3,500Correct depreciation for addition:Remaining useful life of addition is 12 years(600,000/1,200,000 x 25 = 12-1/2 years; 12-1/2 - ½ = 12 years)Depreciation = $160,000/12 x ½ = $6,667Correction = $6,667 - $3,500 = $3,1674. The paving and fencing are land improvements and should bedepreciated over their useful lives.Land improvements (may be $50,000combined with buildingswith buildings account—buildings and improvements)Land $50,000To correct initial recording of paving and fencing:Depreciation expense $2,500Allowance for depreciation—Land Improvements $2,500 To record first year's depreciation on paving and fencing:$50,000/10 x ½ = $2,5005. The cost and allowance for depreciation should have beenremoved from the accounts and a gain or loss on sale recorded.Cost of asset $480,000Allowance for depreciation:To 12/31/06 - 480,000/10 x 3-1/2 168,000For 2007 - 480,000/10 x ½ 24,000192,000Net book value 288,000Cash proceeds 260,000Loss on sale $28,000The correcting entry is:Allowance for depreciation—Machinery and Equipment $203,000Loss on sale of assets 28,000Machinery and Equipment $220,000Depreciation expense 11,0006. Donated property should be capitalized at its fair market value.Land $100,000Buildings 400,000Contributed capital- $500,000Donated PropertyTo record land and building for new plant donated by Crux City:Depreciation expense $8,000Allowance for depreciation—Buildings $8,000 To record depreciation on new plant:$400,000/25 x ½ = $8,00020-30a.To: In-Charge AuditorFrom: Audit ManagerSubject: Concerns about the schedule prepared by the client and the staff assistant in the audit of Vernal Manufacturing CompanyThe analytical procedures schedule for the audit of Vernal Manufacturing Company is completely inadequate and needs to be redone. There are several deficiencies:1. The headings, references, and indexing on the audit schedule areincomplete. It appears that the schedule was prepared by the client, but itis not possible to determine from the schedule.2. A classified income statement would provide more useful informationthan the single-step statement provided.3. The schedule should include the additional columns showing the percentof net sales for 12-31-06 and 12-31-07. This information would permit usto more effectively evaluate the relative change in each account.4. There is no indication that the general ledger totals were compared togeneral ledger balances or that calculations were tested.5. There is no identification of accounts that we are concerned may bematerially misstated. For example, the $1,381 change in insurance expenseappears immaterial but the 427% change in other expense may besignificant.6. There is no indication of specific accounts that require additionalinvestigation and the nature of such investigation.7. There is no indication that the client's explanations have been evaluatedand supported by evidence. Management inquiry is a weak form ofevidence and unsatisfactory by itself.b. For every explanation provided by the client, an alternativepossibility is a misstatement in the financial statements. The auditor must be satisfied that significant differences are not material misstatements. The following are a few examples:c. To perform a meaningful determination of the most importantvariances, an alternative design of the audit schedule follows. It is much easier to determine relevant variances with an adequate analytical procedures schedule.PER G/L PERCENT PER G/L PERCENT CHANGE12-31-06 12-31-06 12-31-07 12-31-07 Amount PercentSales $8,467,312 100.8% $9,845,231 102.5% $1,377,919 16.3%Sales returns andallowances (64,895) (0.8%) (243,561) (2.5%) (178,666) 275.3%Net Sales 8,402,417 100.0% 9,601,670 100.0% 1,199,253 14.3%Cost of goods sold:Beginning inventory 1,487,666 17.7% 1,389,034 14.5% (98,632) (6.6%) Purchases 2,564,451 30.5% 3,430,865 35.7% 866,414 33.8% Freight-in 45,332 0.5% 65,782 0.7% 20,450 45.1% Purchase returns (76,310) (0.9%) (57,643) (0.6%) 18,667 (24.5%) Factory wages 986,755 11.7% 1,145,467 11.9% 158,712 16.1% Factory benefits 197,652 2.4% 201,343 2.1% 3,691 1.9% Factory overhead 478,659 5.7% 490,765 5.1% 12,106 2.5% Factory depreciation 344,112 4.1% 314,553 3.3% (29,559) (8.6%) Ending inventory (1,389,034) (16.5%) (2,156,003) (22.5%) (766,969) 55.2%Total 4 ,639,283 55.2% 4,824,163 50.2% 184,880 4.0%Gross margin 3,763,134 44.8% 4,777,507 49.8% 1,014,373 27.0% Selling, general and administrative:Executive salaries 167,459 2.0% 174,562 1.8% 7,103 4.2% Executive benefits 32,321 0.4% 34,488 0.4% 2,167 6.7%Office salaries 95,675 1.1% 98,540 1.0% 2,865 3.0%Office benefits 19,888 0.2% 21,778 0.2% 1,890 9.5%Travel and entertainment 56,845 0.7% 75,583 0.8% 18,738 33.0% Advertising 130,878 1.6% 156,680 1.6% 25,802 19.7%Other sales expense 34,880 0.4% 42,334 0.4% 7,454 21.4% Stationery and supplies 38,221 0.5% 21,554 0.2% (16,667) (43.6%) Postage 14,657 0.2% 18,756 0.2% 4,099 28.0% Telephone 36,551 0.4% 67,822 0.7% 31,271 85.6%Dues and memberships 3,644 0.0% 4,522 0.0% 878 24.1%Rent 15,607 0.2% 15,607 0.2% 0 0.0%Legal fees 14,154 0.2% 35,460 0.4% 21,306 150.5% Accounting fees 16,700 0.2% 18,650 0.2% 1,950 11.7% Depreciation, SG&A 73,450 0.9% 69,500 0.7% (3,950) (5.4%)Bad debt expense 166,454 2.0% 143,871 1.5% (22,583) (13.6%) Insurance 44,321 0.5% 45,702 0.5% 1,381 3.1%961,705 11.4% 1,045,409 10.9% 83,704 8.7%Total operating income 2,801,429 33.3% 3,732,098 38.9% 930,669 33.2%Other expenses:Interest expense 120,432 1.4% 137,922 1.4% 17,490 14.5%Other 5,455 0.1% 28,762 0.3% 23,307 427.3%Total 125,887 1.5% 166,684 1.7% 40,797 32.4%Other income:Gain on sale of assets 43,222 0.5% (143,200) (1.5%) (186,422) (431.3%) Interest income 243 0.0% 223 0.0% (20) (8.2%) Miscellaneous income 6,365 0.1% 25,478 0.3% 19,113 300.3%Total 49,830 0.6% (117,499) (1.2%) (167,329) (335.8%) Income before taxes 2,725,372 32.4% 3,447,915 35.9% 722,543 26.5% Income taxes 926,626 11.0% 1,020,600 10.6% 93,974 10.1%Net income $1,798,746 21.4% $2,427,315 25.3% $ 628,569 34.9%The following are variances of special significance to the audit that have been determined from the revised analytical procedures worksheet. Before doing additional work, there should be further discussion with knowledgeable management about the variances identified. After investigating management's explanations, the following additional audit procedures may be appropriate:。
工厂检验报告样本CIG023
CIG 023Factory InspectionReport ChineseUL does not endorse any vendors or products referenced herein.UNDERWRITERS LABORATORIES INC. ASSUMES NO RESPONSIBILITY FOR ANY OMISSIONS OR ERRORS ORINACCURACIES WITH RESPECT TO THIS INFORMATION. UL MAKES NO REPRESENTATION OR WARRANTY OF ANY KIND WHATSOEVER, WHETHER EXPRESS OR IMPLIED, WITH RESPECT TO THE ACCURACY, CONDITION, QUALITY, DESCRIPTION, OR SUITABILITY OF THIS INFORMATION, INCLUDING ANY WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE AND EXPRESSLY DISCLAIMS THE SAME.Copyright Underwriters Laboratories Inc. All rights reserved. May not be reproduced without permission. This document isWARNING:THIS DOCUMENT IS ONLY VALID IF USED BY ECS MEMBERSAND THEIR AUTHORISED AGENTSPERMANENT DOCUMENT 永久性文件CIG 023Factory Inspection Report 工厂检验报告WARNING:THIS DOCUMENT IS ONLY VALID IF USED BY ECS MEMBERSAND THEIR AUTHORISED AGENTS警告：本文件仅在为欧洲认证体系（ECS）成员及其授权代理人所用时生效Approved by: ECS General Meeting, 22/23-04-2009 Nr of pages: 19 Date of issue: May 2009Supersedes: PD CIG 023 - June 2004 Page 1 of 19 PD CIG 023 reports shall not contain any unauthorised modifications which change the originalmeaning or the requirements.Any additions created to any document in the series shall be shown in an Appendix.未经批准，不得对 PD CIG 023 报告进行任何改变其原有含意或要求的修改。
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0A SMETA Guide to Pre-Audit Information
Guide to a Pre-Audit Information PackBACKGROUNDAs the SMETA process becomes more widely used, Sedex members have requested a standard pack to provide suppliers / supplier sites with essential pre-audit information, which will help them prepare for a SMETA audit.The pack has been put together by the Associate Auditor Group and includes documents already being used by auditors performing SMETA audits, as well as some new additions.The information does not aim to replace any documentation currently in use, rather it is intended as a template to answer the most frequently asked questions and assist all parties in preparing for a SMETA audit.SMETA users should include this only if they find it helpful.USAGEThis ‘Guide to a Pre-Audit Pack for SMETA audits (henceforth known as ‘Suite of Docum ents’) has been assembled from an auditor’s perspective,and for an auditor’s use, anticipating that this group are often the first contact a supplier has with the Sedex system.Other types of members (and non-member users of SMETA) may find it useful for informing their supply chain, and it is hoped that supplier sites will also find it helpful in preparing for a SMETA audit.The guide has been put together in stand-alone sections, within the ‘Suite of Documents’ so that both auditors and other SMETA users can select the parts which are appropriate for them.By making this widely available in a standard format the AAG hopes to further increase the consistency of the SMETA process. It is suggested that both auditors and/or customers will find this framework helpful in preparing supplier sites for audit and supplier sites should also improve their performance by increasing their ‘audit process awareness’.Guide to a Pre-Audit Information PackCONTENTSThe ‘Suite of Documents’ in this guide is suggested by the AAG as the minimum requirements for pre-audit activity by the auditor, as well as the pre-information necessary to prepare the site for a SMETA audit. Please see below for details on how each document can be used.The documents (included in this ‘Suite of Documents’) should include but not be limited to:1. Auditing Factsheet2A & 2B. Essential Pre-Audit Actions for Auditors/Sites3. Introductory Letter4. Code of Integrity and Professional Conduct of an Auditor/Audit company5. Documents outlined in SMETA Best Practice Guidance5A. Ethical Trading Initiative Base Code5B. Scope of a SMETA Audit5C. List of Required Documents5E. Principles of Worker Interview5F. Data Protection Waivers5G. Information on Sedex and details of SMETA supplements5H. Worker Information Leaflet5I. Typical Audit Agenda5J. Non-compliance Process and Sedex5K. Details of Report Receivership5L. Audit Follow-upGuide to a Pre-Audit Information PackOVERVIEW OF SUITE OF DOCUMENTS1. Auditing FactsheetThis document covers in brief ‘What is Sedex’, an outline of Sedex and ethical audits, as w ell as how SMETA fits into the Sedex process.2A. Notes to auditors of essential actions before an auditMain topics covered are the need to explain the benefits of the SMETA process (potential of one audit for all customers), as well as the need to pre-review the site’s Self Assessment Questionnaire (SAQ). See ‘Essential Pre-Audit Actions for Auditors’.2B. Notes to sites of essential actions before an auditOutlines the activities required of a supplier site in preparation for an audit. Correctly followed, this will facilitate the audit proceeding smoothly with all relevant logistical arrangements, people, and documents, in place on the day. See ‘Essential Pre-Audit Actions for Sites’.3. A letter to the site introducing the audit and auditorThis briefly explains the audit process, the standards to be used, and gives contact details for the auditor/audit company, in case the supplier has questions ahead of the audit day. See‘Introductory Letter’.4. The code of integrity and professional conduct of the auditor/audit companySMETA requires that the site is given information on the auditor’s/audit company’s own code covering the professional conduct of the auditor. This document suggests a possible code. In this example the site signs to confirm it has received a copy and understood the content, which is recommended as best practice. See ‘Code of Integrity and Professional Conduct of an Auditor/Audit company’.This may be sent with the pre-audit information pack, but it is also a necessary part of the discussion on the audit day.5. Documents outlined in SMETA Best Practice Guidance. i.e.:5A. The standard code and local law that applyThe supplier must be aware of the standards they will be audited against. If you are an independent auditor you can find local law information on the UN /ILO web sites, or from theGuide to a Pre-Audit Information Packlocal offices of large audit firms - note this may be a costed service. Where possible, copies of relevant laws should be sent to suppliers as part of the pre-audit pack.The SMETA methodology uses the Ethical Trading Initiative (ETI) Base Code. Please ensure that this code is communicated to the supplier effectively. The code is available in several languages; please establish if the supplier has a preference. A copy is within the ‘Suite of Document s’ as ‘Ethical Trading Initiative base code’.5B.Audit ScopeThis outlines the areas which are covered by the audit activity. It may be included in the introductory letter, but for the purposes of this guidance it has been included within the ‘Suite of Document s’as a separate document ‘Scope of a SMETA audit’.5C. List of documents that is to be available on the day of the auditTo assist the site with audit preparations the auditor should provide a list of typical documents that should be made available to the audit body on the day of the audit. This should be sent in sufficient time to allow the site to prepare the necessary documents in advance of the audit. Attached is a ‘List of Required Documents’.5D. Key people to be available on the day of the audit e.g. management personnel, union or workers committee representatives, Health and safety representativesFor the purpose of this pack, this information has been included in the ‘Introductory Letter’ in the ‘Suite of Documents’.5E. Principles of employee interviewsInforms the site of the need for a private and comfortable (for workers) space for worker interview and gives details of how the auditors will select appropriate workers. Attached as‘Principles of Worker Interview’.5F Confidentiality /Data ProtectionIn countries where there are data protection requirements, e.g. all EU countries, auditors should obtain the written permission of workers to view personnel files during the interviews, via the use of data consent forms.Note: some contracts of employment or t erms of engagement contain a clause saying that “as an employer the company holds and may share personal information about its employees”. In these cases it is advisable to check the legal position. If in doubt see attached a document from the ETI which may be used for signatures, in the ‘S uite of Documents’ as ‘Data Protection Waiver’.Guide to a Pre-Audit Information Pack5G: Standard information regarding Sedex and the Best Practice GuidanceThis can be included in the introductory letter and see also the Auditing Factsheet. There are several other documents available to Sedex members which are useful when a supplier is expecting a SMETA audit. See attached ‘Information on Sedex and SMETA supplements’.5H. Worker Information Leaflet (leaflets or DVD)ETI Code requires that employees are fully aware of the code and that there are standard communications which will support a supplier site in communicating the code to workers. Audit companies can supply a 15 minute DVD which covers the 9 elements of the ETI code. To assist the supplier site, auditors may use the attached ‘Worker Information Leaflet’– see ‘Suite of Documents’.5I. Audit Agenda/ TimetableTo enable suppliers to plan the day(s), it is essential to give them prior warning of a typical audit time table. This may require alteration to suit the size of the site, but an information sheet is attached which includes two examples (a) typical audit plan for a one day audit , (b) typical audit plan for a 2 day audit with 2 auditors over one day. See ‘Typical Aud it Agenda’ in the ‘Suite of Documents’.5J: Non-compliance processThis document gives some brief details on the definitions of non-compliances, observations and good examples. It explains the purpose of the Corrective Action Plan Report (CAPR) and the actions required of the supplier site to agree (or dispute) the non-compliances. Also included is the purpose of the ‘root cause’ discussion, and the need for the s ite to take on ownership and completion of the corrective actions.Some information is also given on uploading the audit details to Sedex and links to further supplier guidance on audit upload. See ‘Non-compliance process and Sedex’.5K: Report receivership especially any third partiesDescribes the normal ownership of audit information and highlights the importance of obtaining ‘audit release’ information from the site if the customer expects to see details.Audit information belongs to the audit payee, but many of the site’s customers will expect to see a copy. Upload onto to the Sedex system will allow the site to share the information with clients they have linked to. For any off-line transfer of information, it is important that the site agreesGuide to a Pre-Audit Information Packwho else can obtain a copy of the audit report. See ‘Suite of Documents’ - ‘Details of report rece ivership’.5L: Audit Follow-up InformationA Follow-up audit is a process where an auditor verifies the corrective actions already completed by a site, and this can be performed by:- desktop follow-up where a site visit is not required and corrective actions can be verified by e.g. photographic evidence or documents provided by email- site visit follow up where an auditor re-visits a site to examine corrective actionsFor more details on how to prepare for follow up audit please see “Audit Follow Up” in the suite of documents.REVIEWThis ‘Guide to Pre-Audit Pack’ is a compilation of the best practices currently in use by audit companies/auditors currently performing SMETA audits.It will be the subject of continuous review and we welcome any feedback on how it might be improved.。
IECEx系统操作指南：有关在可爆性环境中使用设备的认证标准的认可的认证机构说明书
INTERNATIONAL ELECTROTECHNICAL COMMISSION SYSTEMFOR CERTIFICATION TO STANDARDS RELATING TO EQUIPMENT FOR USE IN EXPLOSIVE ATMOSPHERES (IECEx SYSTEM)Title: Draft Operational Document Ex OD 501 Assessment Procedures for IECEx acceptance of Certification Bodies (ExCBs) for the purpose of issuing and maintaining IECEx Certificates of Personnel CompetenciesCirculated to: IECEx Management Committee, ExMCINTRODUCTIONDraft Document ExMC/516/CD was prepared by ExMC WG12 during its February 2009 meeting and submitted to ExMC members for comment in March 2009. Comments received from members were collated and circulated as document ExMC/528A/CC.ExMC WG12 held a further 3 day meeting in Singapore during 23 – 25 June 2009 to consider the comments and necessary changes to the document.This document, ExMC/516A/DV incorporates the changes determined during the Singapore WG12 meeting and sets out the proposed Assessment Procedures for acceptance and on-going assessments of Bodies seeking to become ExCBs for the purpose of the IECEx Certificate of Personnel Competency Scheme, OD 501. Refer to ExMC/528A/CC for WG12 responses to comments.This document is issued to ExMC for final approval. Please submit your vote to the IECEx Secretariat by 21st August 2009 using the following voting form.The results of the voting will be reported during ExMC Melbourne 2009 September Meeting. Therefore we seek your assistance for return of the vote by the due date. Main changes to ExMC/516/CD incorporated in this updated version, ExMC/516A/DV include:¾Applications from prospective ExCBs to be endorsed by the IECEx Member Body prior to being accepted by the IECEx Secretariat (Step 1 Sect 1) ¾Review of flowchart to ensure consistency with table.¾Expansion of the assessment process of Step 7 Sect 1 concerning assessment of a CBs documentation, prior to proceeding further with the assessment.¾Expansion of introduction in Section 2 “On-Going Assessments” to require that the ExCB maintains their facilities “relating to assessing demonstration of craftskills”¾ A note added to A6 to clarify cases where CBs have limited experience in this area but yet possess necessary technical capabilityChris AgiusIECEx SecretariatAddress:SAI Global Building 286 Sussex Street Sydney NSW 2000 Australia Contact Details:Tel: +61 2 8206 6940Fax: +61 2 8206 6272e-mail:********************* Draft OD 501Edition 1.0 200x-xx IECExDraft Operational DocumentIECEx Scheme for Certification of Personnel Competencies for Explosive AtmospheresIECEx OD 501Assessment Procedures for IECEx acceptance ofCertification Bodies (ExCBs) for the purpose of issuing and maintaining IECEx Certificates of Personnel CompetenciesINTERNATIONAL ELECTROTECHNICAL COMMISSIONDraft IECEx OPERATIONAL DOCUMENTIECEx Scheme for Certification ofPersonnel Competency for Explosive AtmospheresEx OD 501 Edition 1.0Assessment Procedures for IECEx acceptance ofCertification Bodies (ExCBs) for the purpose of issuing andmaintaining IECEx Certificates of Personnel CompetenciesThis Draft Operational Document, OD 501 sets out the procedures for the assessment and acceptance of Certification Bodies seeking to become ExCBs for the purpose of operating under the IECEx Certificates of Personnel Competencies Scheme, IECEx 05.Document HistoryDate Summary 2009 XX Original Issue (Edition 1)INTRODUCTIONThis document details the assessment procedures established by the IECEx System’s Management Committee, ExMC, for the purpose of ensuring a thorough assessment of candidate ExCBs. The principle aim of these procedures is to instil international confidence in the ExCB’s competence and capabilities for performing assessment and maintaining IECEx Certificates of Personnel Competencies whom seek IECEx Certification.The assessment is to cover the competence, experience and familiarity of ExCB personnel and the organisation with the relevant explosive atmosphere standards, quality management systems, IECEx System and associated rules, ISO/IEC Guide 65, ISO/IEC 17024 and IECEx technical guidance documents. The procedures are also aimed at ensuring a consistent approach to assessments by IECEx assessment teams and therefore establishing confidence in the scheme.This document provides the following Section:Section 1 Initial Assessment and Re-Assessment of ExCBsSection 2 On going Surveillance of ExCBNOTE: A simple change of scope for an existing ExCB is not seen as viable due to the entirely different requirements used for Personnel Certification.The procedures are set out in table form identifying:⎯ Step number⎯ Required action⎯Responsible person or party⎯ Desired outcomeThe steps identified in the table correspond to the steps shown in the flowchart.INTERNATIONAL ELECTROTECHNICAL COMMISSIONDraft IECEx OPERATIONAL DOCUMENTIECEx Scheme for Certification ofPersonnel Competency for Explosive AtmospheresOD 501Assessment Procedures for IECEx acceptance ofCertification Bodies (ExCBs) for the purpose of issuing andmaintaining IECEx Certificates of Personnel Competencies1 INITIAL ASSESSMENT & RE-ASSESSMENTThis Section is to be applied for the initial assessment of ExCBs prior to their acceptance in the IECEx Certificate of Personnel Competency [CoPC] Scheme and re-assessment of existing ExCBs. The term Lead Assessor, as used throughout this document, shall mean the IECEx Assessment Team Leader appointed by the ExMC Secretary and endorsed by ExMC. Steps 1 – 4 are applicable to new applications.IECEx Assessment Flow Chart (Refer to table for details of each stepStep Activity By Whom Desired Outcome Formal Application Submitted to ExMC Secretary1 Application endorsed by Member Body prior tobeing received by ExMC Secretary, in accordancewith IECEx 05ExMC Secretary Candidate ExCB2 Application assessed for completeness andAssessment Team appointed. ExMC Secretary Assessment team proposed byIECEx Secretary3 ExMC Secretary reviews applicationdocumentation for completeness. ExMC Secretarymay request further information from thecandidate. ExMC Secretary to report findings tocandidate ExCBExMC Secretary4 ExMC Secretary forwards Application package toMembers of the appointed Assessment Team ExMC Secretary All relevant informationavailable for team to commencetheir assessmentDocumentation Review Stage5 IECEx Assessment Team commencesassessment. Team Leader, in conjunction withteam members reviews application documentationto satisfy steps 6 to 8. Team Leader may requestadditional information from the Candidate ExCB Team Leader toManageTeam Leader notifies candidateof successful review ofdocumentation and thenprepares to arrange site visit6 Team Leader, in conjunction with team membersdetermines whether the applicant ExCB hasIndependent Accreditation Team Leader orhis designateFormal notification ofaccreditation, with a copy beingsubmitted by the applicant7 Assessment of the accreditation and credentials ofthe accreditation body. For example determining:*Whether the body has Mutual RecognitionAgreements with other bodies*Whether the body has National Governmentrecognition*What Standards or Guides are usedIECEx Assessment Team Leader may obtaininformation directly from accreditation body orcandidate ExCB and circulate to other IECExAssessment team members for review viacorrespondence.Note: ExCB should obtain all necessaryinformation from accreditation body forpresentation to IECEx Assessment Team Leader.The assessment of the documentation shallestablish that the CB has the competence relatedto the particular aspects of hazardous areacompetence they will be issuing. This will includeany facilities provided for demonstration of craftskills”Note:” This may need to provide CV’s of particularpeople used in competency assessment activities.Team Leader *Verification of MRAs*Notification of Governmentrecognition*Use ofIECEx 01, Basic Rules of theIECEx System.ISO/IEC Guide 2,Standardization and relatedactivities - General vocabulary.ISO/IEC 17000 ConformityAssessment – Vocabulary andgeneral principlesISO/IEC 17024 ConformityAssessment – Generalrequirements for bodiesoperating certification ofpersons*Frequency of surveillanceaudits.8 Review of past audit reports, issued by theaccreditation body, by Assessment Team toestablish compliance with the requirements ofIECEx 05, and Documents, ISO/IEC Guide 2,ISO/IEC 17000 and ISO/IEC 17024 relevant. Assessment Teammanaged byTeam LeaderAcceptance by IECExAssessment Team ofinformation and audit reports asevidence of compliance to therequirements of IECEx 05,ISO/IEC Guide 2 and ISO/IEC170249 Notification of results of step 6-8 to candidateExCB Team Leader Letter, Fax or e-mail toCandidate ExCB. Copy toExMC SecretaryOn-site VisitStep ActivityBy Whom Desired Outcome10A minimum of one representative of the IECEx Assessment Team visits candidate to conduct a minimum 1 day site visit for each ExCBapplication. This visit is to verify implementation of certification or auditing proceduresAt least 1 person from IECExAssessment Team Usually Team LeaderVisit notes to be included in assessment file.Team Leader in consultation with his Team shall decide if more than 1 man day visit is necessary.11Results of site visit determined with a final report for submission to the ExMC Secretary prepared in the format as outlined in Annex A. Final report to be reviewed by all members of the assessment teamTeam LeaderTeam Leader to commence arrange for a final assessment report compiling a Report12 Final IECEx Assessment Team Report Reviewed by ExMC Secretary.ExMC SecretaryReview by ExMC Secretary to ensure completeness of information and ready forcirculation to ExMC for voting. 13ExMC Secretary prepares Report for voting and submits to ExMC Members for formal voting, via correspondence or at the next ExMC meeting. ExMC SecretaryExMC Document issued forvoting, with a copy submitted to candidate ExCBFinal Approval of ExCB by ExMC14 Assessment of report considered by ExMCmembers with members returning the completed voting form to the ExMC Secretary as soon as possible and by due date ExMC MembersMajority acceptance voteapproves application (re Clause 12.2 of IECEx 01)15 If voting is acceptable then ExMC Secretary notifies applicant of their acceptance ExMC Secretary ExMC Letter to accepted ExCB 16 Appointment recorded at next ExMC meeting ExMC Secretary to arrange Recorded in Minutes 17Where review in step 12 is unsatisfactory, ExMC Secretary refers the matter to the IECExAssessment Team Leader seeking additional information or revised reportExMC SecretaryAn acceptable report for circulation to ExMC18Where a positive vote, in accordance with IECEx 01 is not achieved the application is then referred to the next ExMC meeting for discussionExMC Secretary to arrange Findings recorded in the minutes19If at the conclusion of the “Document Review Stage’, the Assessment Team are not satisfied with the information presented, the Team Leader shall inform the candidate ExCB and ExMC Secretary of the Assessment team’s views. In order for the assessment to proceed, the IECEx Assessment Team may be required to conduct a full on site assessment in accordance with IECEx 05 and Technical Guidance Documents, ISO/IEC Guide 2, ISO/IEC 17000 and ISO/IEC 17024 as applicable.Team Leader to manageAssessment report by Team Leader20 Where non-conformances are identified during the assessment process the candidate ExCB implements corrective action if they wish to proceed with their applicationCandidate ExCBImplementation of corrective actions21Assessment team assesses corrective action. This may be performed by either the full team or a partial team or even one member of the team Team Leader to manage Report on assessment of corrective actions22Notification of results of step 5 to candidate ExCB and IECEx ChairmanTeam LeaderLetter, Fax or e-mail toChairman of Assessing Panel2 ON GOING ASSESSMENTSThis Section applies to ExCBs that have been accepted into the IECEx CoPC Scheme for the scope of issuing of IECEx Certification of Personnel Competencies to provide cross-industry competencies needed for work associated with equipment for hazardous areas. The purpose of on-going assessments is to satisfy the International Ex community that ExCBs maintain their facilities relating to assessing demonstration of craft skills and capabilities that enabled their entry into the Scheme.2.1 Surveillance of ExCBs with National Accreditation acceptable by ExMC2.1.1 ScopeThis section covers ExCBs that maintain national accreditation found to be acceptable by the original IECEx Assessment Team, and by way of ExMC voting on the initial assessment report, the ExMC. The procedures detailed below are general and ALL ExCBs are reminded of their obligations to notify the IECEx Secretariat of any changes within their organisation that may impact on their ability to deliver IECEx Certification Services in accordance with IECEx Rules and Operational Documents and in the spirit of a timely and professional service delivery.2.1.2 ProceduresEach year, prior to the anniversary date of acceptance into the IECEx System, ExCBs shall submit to the ExMC Secretary a report containing the following information:a) Any changes in the organisationDescription of changes in the organisation of the ExCB, its staff, facilities, quality system, operating procedures, or other similar changes, that relate to the ExCB’s operation under IECEx05.ANDb) Annual audit reportCopy of a National Accreditation Body’s audit report issued during the preceding 12 months. This report should show:⎯Site that was audited by the accreditation body⎯Date and duration of the audit⎯ Audit scope⎯ISO/IEC Guides, Standards and IECEx Technical Guidance Documents used during the audit⎯ Observation notes⎯Details of any non-conformances raised⎯Copy of any audit report summaryORc) Report by the ExCB based on its own internal audit(s) carried out during the preceding 12months. A standardised report format should be used for this purpose. Once every two years, the report, prepared by the ExCB shall be endorsed by the National Accreditation Body.Item a) is mandatory and either b) or c) is applicable.2.1.3 ReviewThe ExMC Secretary shall review the information to ensure:⎯Site assessed aligns with the site previously approved by ExMC;⎯All Clauses of ISO/IEC Guide 2, ISO/IEC 17000 and ISO/IEC 17024, as applicable, have been covered;⎯Ensure that Technical Guidance Documents have been used (where available);⎯Any Non-Conformances are identified;Where major Non-Conformances have been identified the ExMC Secretary in consultation with the IECEx Assessor Panel Chairman shall propose appropriate action to be taken, with the IECEx Officers to decide on such action and report at the next ExMC meeting. Where the ExCB does not agree with the course of action, the matter may be referred to the IECEx Board of Appeals, if requested by the ExCB. During the period of referral to the Board of Appeal, the ExMC Chairman in consultation with the other IECEx Officers shall decide on the status of the ExCB in question. In extreme circumstances the status of temporary suspension may be considered. The ExMC is to decide on the final action to be taken.The Secretary will retain a copy of the report, for a minimum of 10 years, for record keeping purposes.2.1.4 Re-assessmentOn the 5th anniversary of the acceptance of the ExCB, or re-assessment of an ExCB, a re-assessment in accordance with the assessment procedure detailed in Section 1 shall be performed by an IECEx Assessment Team appointed by ExMC.2.2 Surveillance of ExCBs without National Accreditation acceptable by ExMC2.2.1 ScopeThis section covers ExCBs that do not have national accreditation but who have been accepted in to the IECEx System by way of a full on-site assessment, by the IECEx Assessment Team.audit2.2.2 On-siteExCBs shall arrange to have one member of the original IECEx assessment team conduct an annual on-site audit. The assessor shall be appointed by the IECEx Assessment Team Leader responsible for the original assessment. The ExCB shall agree to bear the costs associated with this on-site audit.The appointed assessor shall carry out an assessment for compliance with ISO/IEC Guide 2, ISO/IEC 17000 & ISO/IEC 17024 and IECEx System Rules. The Team Leader will then issue a report.Where the original assessment team is no longer available a new assessment team shall be appointed by the ExMC.These reports shall be forwarded to the ExMC Secretary who shall review them for completeness and any non-conformances. Where non-conformances have not been identified the reports shall be retained, for a minimum of 10 years, for record keeping purposes, by the ExMC Secretary.2.2.3 Non-conformancesWhere Non-Conformances have been identified the reports shall be referred to the ExMC Secretary who shall consult with IECEx Officers who shall propose appropriate action to be taken and report at the next ExMC meeting. Where the ExCB does not agree with the course of action, proposed, the matter may be referred to the ExMC or IECEx Board of Appeal. During the period of referral to ExMC, the ExMC Chairman in consultation with the other IECEx Officers shall decide on the status of the ExCB in question. In extreme circumstances the status of temporary suspension may be considered. The ExMC will then decide on the final action to be taken.anniversary2.2.4 FifthOn the 5th anniversary of the acceptance of the ExCB, or re-assessment of an ExCB, a reassessment in accordance with the assessment procedure detailed in Section 1 shall be performed by an IECEx assessment team appointed by the ExMC.Annex AIECEx ASSESSMENT REPORT FORMFor ExCB(IECEx Certification Body –for Certification of Personnel Competencies Scheme) Type of Assessment:⎯Initial Assessment for Candidate ExCB⎯Surveillance Assessment for existing ExCBA.1 OBJECT AND FIELD OF APPLICATION..........................................................................................................................................................................................................................................................................................................................................................................................A.1.1 Country:..............................................................................................................................A.1.2 Name of Candidate ExCB............................................................................................................................................................................................................................................................A.1.3 Members Of The Assessment Team..........................................................................................................................................................................................................................................................................................................................................................................................A.1.4 Place And Date Of Assessment......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ReferencesA.1.5 AssessmentDocument:i) IECEx 05ii) IECEx Operational Document OD 503iii) IECEx Operational Document OD 501, OD 502 & OD 504iv) ISO/IEC 17000 & ISO/IEC 17024v) ExCB application documents datedOfApplicationA.1.6 ScopeIndicate whether this is an extension of scope for an already accepted ExCB (include detailsof existing acceptance)Category StandardCompetencyGeneral Requirements ISO/IEC 17024 .....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................(List all Standards within scope of application or acceptance within IECEx)A.1.7 Candidate ExCB Persons InterviewedName Position ......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................A.1.8 Legal Entity Of The Candidate ExCB..........................................................................................................................................................................................................................................................................................................................................................................................A.1.9 Any Associated Testing OrganizationsNames of Organization Address ..........................................................................................................................................................................................................................................................................................................................................................................................A.1.10 Associated Certification Functions..........................................................................................................................................................................................................................................................................................................................................................................................A.1.11 National Marks And Certificates........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................A.1.12 Financial Support..........................................................................................................................................................................................................................................................................................................................................................................................A.1.13 History....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................A.1.14 Standards Accepted................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................A.1.15 National Differences in addition to IEC Standards..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................A.2 ORGANISATIONA.2.1 Names, Titles And Experience Of The Senior ExecutivesName Title Experience ......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................A.2.2 Name, Title And Experience of The Quality Management RepresentativeName Title Experience ......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................。
审计报告 英文
审计报告英文An audit report is a document that provides an opinion on the financial statements of a company. It is prepared by an independent auditor who examines the financial records and transactions of the company to ensure their accuracy and compliance with relevant laws and regulations. The audit report is an important tool for stakeholders, such as investors, creditors, and regulators, to assess the financial health and performance of the company.The audit report typically includes the following components:1. Introductory section: This section provides an overview of the audit process, the responsibilities of the auditor, and the scope of the audit. It also includes a statement of the auditor's independence and a description of the basis for the audit opinion.2. Management's responsibility section: This section outlines the responsibilities of the company's management for the preparation and fair presentation of the financial statements in accordance with the applicable financial reporting framework.3. Auditor's opinion section: This is the most important part of the audit report. It presents the auditor's opinion on whether the financial statements present a true and fair view of the company's financial position and performance. The opinion may be unqualified, qualified, adverse, or a disclaimer of opinion, depending on the findings of the audit.4. Basis for opinion section: This section provides details of the audit procedures performed, the evidence obtained, and the basis for the auditor's opinion. It also includes any significant findings or issues identified during the audit.5. Other reporting responsibilities section: This section includes any additional information required by the applicable financial reporting framework or relevant laws and regulations, such as the auditor's responsibility for detecting fraud or non-compliance with laws and regulations.In conclusion, the audit report is a critical document that provides assurance on the reliability of a company's financial statements. It helps stakeholders make informed decisions and enhances the credibility and transparency of the financial reporting process. As such, it is important for the audit report to be prepared with the highest level of professionalism, accuracy, and integrity. The auditor should adhere to the relevant auditing standards and ethical principles to ensure the quality and reliability of the audit report. Ultimately, a well-prepared audit report contributes to the overall trust and confidence in the financial markets and the economy as a whole.。
安永审计流程
Performance Support
• Engagement Team Database • Area Assignment and Review Responsibilities Template • Automated Time Control Template • Other forms & templates • EY/AWS, GDA
பைடு நூலகம்
Outputs
Other Documentation
• Summary of: - Team goals and objectives - Each team members‟ key responsibilities: * Role * Audit areas * Work products and deliverables
Potential Client Deliverables
• Value Observation/ML items • Engagement Letter • Summary of co-developed expectations (client service communication)
Client
Audit Team
• Output from prior year audit • Team knowledge from discussions with client personnel • Information regarding changes in standards, policies and regulations
E&Y GAM: Road Map
Client Needs and Expectations / Our Responsibilities / Professional Standards
Audit-Sampling-for-Tests-of-Controls
Sample must represent population
Two Types of Sampling
Statistical Sampling Non Statistical Sampling
information are selected.
Sample Selection Methods
Nonprobabilistic
1. Directed sample selection 2. Block sample selection 3. Haphazard sample selection
Sampling risk will always be present - risk that sample is not representative of the population.
Signs That a Sample is Representative
The average amount of the sample is the same as the average of the population
Statistical Audit Sampling
Audit Samples
Need to be representative of the population in order for the auditor to draw conclusions about the population.
Sample Definitions
Sample - a selection from the population Sampling unit - one item in a sample Sampling refers to the extent of the tests or
SMETA-report
SMETA DeclarationI declare that the audit underpinning the following report was conducted in accordance with SMETA best practice guidance.Any exceptions to this are recorded here:Auditor Name:Role:Date:Audit DetailsAudit ScopeNote: The main focus of this ethical audit is on the ETI Base Code and local law. The additional elements A,B,C,D will not be audited in such depth or scope, but the audit process will still highlight any specific issues.This report provides a summary of the findings and other applicable information found/gathered during the social audit conducted on the above date only and does not officially confirm or certify compliance with any legal regulations or industry standards. The social audit process requires that information be gathered and considered from records review, worker interviews, management interviews and visual observation. More information is gathered during the social audit process than is provided here. The audit process is a sampling exercise only and does not guarantee that the audited site prior, during or post-audit, are in full compliance with the Code being audited against. The provisions of this Code constitute minimum and not maximum standards and this Code should not be used to prevent companies from exceeding these standards. Companies applying this Code are expected to comply with national and other applicable laws and where the provisions of law and this Code address the same subject, to apply that provision which affords the greater protection. The ownership of this report remains with the party who has paid for the audit. Release permission must be provided by the owner prior to release to any third parties.Non-Compliance TableAudit OverviewKey InformationWorker AnalysisTotal Workers at this Site:Migrant Workers:Audit Results by ClauseNon-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective evidenceobserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective evidenceobserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective evidence observed:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good Examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Non-compliance:Description of non-compliance: Local law or ETI requirement: Recommended corrective action: Objective evidence observed:Good examples observed:Description of Good Example ( GE) Objective EvidenceObserved:Worker Interview SummaryOther findingsPhoto FormAdding Images To help keep the size of the Report as small as possible for ease of sending and saving the document we recommend that you use Microsoft Paint to resize your photos. To do so please follow these instructions:1) To start Microsoft Paint, click 'Start', 'Programs', 'Accessories', then 'Paint'.2) Open the image file you wish to edit.3) Click the 'Image' Menu at the top and select "Stretch/Skew Image”.4) Choose a percentage figure to resize the image: to avoid distortion, choose the same percentage forhorizontal and vertical stretch. Click OK.5) Once you have the desired size, click File > Save As…(to prevent overwriting the original image).Save As jpeg (this provides compression to make the file smaller).。
会计英语第四版叶建芳
Interpretation of the Income Statement
要点一
Revenue
Revenue reports the total amount of income generated by a company through its normal business operations This can include sales of products or services, interest income, and other sources of income
Accounting Definition and Function
Preparing financial statements
Recording business transactions
Functions of Accounting
01
03 02
Accounting Definition and Function
Owner's Equity
Owner's equity reports the residual interest in the assets of the company after conducting its liabilities It reflects the amount of capital contributed by the owners and the retained earnings over time
Cash Flow from Operating AThcistsievctiiotnieofsthe cash flow
statement shows how much cash is generated from a company's normal business operations It includes cash received from customers and cash paid to suppliers, employees, and for other operating expenses
kpmg内审指南
Are controls in place to ensure that the value of receipts is the same as the value of credits to bank accounts? Are remittance advice forms provided to customers so that receipts can be easily identified and properly allocated to the appropriate receivables accounts?
25
Cash & Banking
High
26
27
Cash & Banking
High
Is all income received promptly identified, banked and reflected on the accounting system?
28
Cash & Banking
High
(海量营销管理培训资料下载)
Are monthly statements produced to show actual expenditure against budget? Are local statutory account filing deadlines adhered to? Are local statutory accounts fully reconciled to the results (Balance Sheet and Profit & Loss) that have been reported to Group? Are procedures in place to ensure that bank accounts cannot be opened or closed without the authorisation of senior management? Are bank mandates and other documentation reviewed regularly to ensure they are up to date? Are changes to bank mandates and signatories authorised by senior management? Are bank reconciliations prepared and then reviewed by an independent person on a monthly basis with all reconciling items followed up and cleared by the end of the following month? Have action plans been documented to explain any further work that is required to clear any outstanding items? Is access to electronic payments system available to specified staff only?
Octet
Octet® CFR Software Version 12.X Recent enhancements to our Octet® CFR Software version 12.X and the Sartorius FB Server Monitor Module, along with software validation package enable all Octet® instruments to be integrated seamlessly into GxP regulated environments. Primary Data IntegrityThe integrity of raw data is a primary design consideration of Octet® CFR Software. All data acquired using Octet®Acquisition CFR Software is time stamped and traceable to the user who initiated data acquisition. Acquired data is digitally signed and any modification invalidates the data and prevents it from being opened in Octet® CFR Software. Both the method file containing experiment settings and the experiment files contains data and analysis settings are digitally signed to protect data integrity. Controlled Access withMultiple User LevelsOctet® CFR Software controls the access of all features that can be used to create or modify users, and acquire, modify and analyze data, including exporting and saving results. The Administrator manages all users and sets user permissions based on their authorization level. Four user levels | groups – Administrator, Supervisor, Developer and Lab User – are available with default permissions. Each user or user group may be customized based on your company’s requirements.Octet® CFR Software V12.X and Software Validation Package Confident 21 CFR Part 11ComplianceBeginning with Octet Software version 12.1, the applications have been renamed. The DataAcquisition Software has been renamed Octet BLI Discovery. The Data Analysis HT Softwarehas been renamed Octet Analysis Studio Software.2Enhanced Audit TrailMore actions are logged into the Audit Trail, including any modifications to an existing method file, preprocess settings changes such as reference sensors | wells and interstep corrections, and analysis settings changes such as curve fits. Octet ® CFR Software automatically generates timestamped Audit Trails, recording transactions that create, delete, or modify electronic records. In each instance, the Audit Trail records the date and time of the transaction, the computer and project name, the user ID, and information on the action performed. Additionalinformation such as old and new values for most acquisition parameters and analysis settings are also added to the Audit Trail. Octet ® Analysis Studio Software also has anoption to require users to enter comments or notes for each Audit Trail event. Once logged, the Audit Trail cannot be deleted. Audit trails can be filtered by experiment, user, machine, project or date for viewing and subsequently printed into a PDF document.Electronic SignaturesUsers can access and electronically sign the experiment data after completing analysis. When an experiment dataset is signed twice, it completely locks the dataset from furthermodification. Administrators can enable user permission to allow removal of signatures. These actions are also captured in the Audit Trail.Full Control for Routine Assays and Speed up AnalysisOnce method files and data analysis settings are set, they can be saved and reloaded to new datasets for routine assays. This feature enables locking the methods andanalysis settings for regulated labs and significantly reduces analysis time.Customized ReportsOnce analysis is complete, customized reports can be created by combining various data elements such as graphs, text, data tables, company logo, images and experimental details. Reports can then be printed or saved as PDFs, and uploaded to an electronic notebook or stored in the database. Report templates can be locked and reloaded to create similar reports for additional datasets.Figure 1: Octet ® Analysis Studio CFR Software’s new Security tab. User info, including username and privileges, are on the left panel.Audit Trail details are in the middle and the old vs. new values are on the right panel on the Security tab.3necessary to authenticate and compare analysis algorithms using Octet ® CFR Software to traditional programs includ-ing Microsoft ® Excel ® and GraphPad Prism.System Requirements-Windows 10, 32-bit or 64-bit-Octet ® CFR Software version 12.0 and above -GraphPad Prism version 5.0.4 (optional) -Microsoft Excel 2016 and aboveValidation Package Contents-Details on Octet ® CFR Software features for implementa-tion of FDA 21 CFR Part 11-compliance requirements -Instructions for installation qualification of the Sartorius FB Server Monitor software and Octet ® CFR Software-Detailed operational qualification sections with: -Instructions and templates for testing routine calculations and important curve fits-Test files for result confirmation in .xlsx (Excel), .pzm (Graph Pad Prism), .efrd (Octet ® analysis settings) and frd files (Octet ® data)OQ Test 1: 4PL Unweighted FitPurpose: To use previously acquired data to test the curve fit results for 4PL Unweighted.Required Files: Located in the Quantitation Tests folder, in the Data and 4PL Unweighted folders.Software Validation PackageFor researchers working in GLP or GMP laboratories, the Octet ® Software Validation Package provides the most comprehensive documentation and tools available to validate the Sartorius FB Server Monitor and Octet ® CFR Software features and functions.Shorten Validation Time to Just Three DaysEnsuring the consistency, quality, and integrity of your experiments is of utmost importance, but it can also take several months to adequately certify and documentexperimental test procedures and data output. The Octet ® Software Validation Package trims validation time to just three days using a fully-integrated electronic manual that mirrors the validation process in a regulated laboratory.Authenticate Calculations with Third Party SoftwareStreamline confirmation of Octet ® data acquisition and analysis features using a step-by-step instructions guide. When testing the Sartorius FB Server Monitor functions, the guide walks you through verifying multiple functions such as password expiry, inactivating user, automatic user logout, and new user creation. In addition, the guide covers how to verify basic pre-processing calculations andquantitation and kinetics curve fits using external software. Sample data sets are provided to shorten the timeTable 1: 4PL Unweighted Fit. Step-by-step instructions for verifying Octet ® Software 4PL unweighted quantitation curve fit with Graphpad Prism fit in the Software Validation Package User Guide.Step ActionExpected ResultsYes | No1Launch Octet ® Analysis Studio Software if it is not already running and log on as required. Make sure the Experiment Explorer window is displayed. If not, click Explore in the Home tab.The Octet ® Analysis Studio Software Home screen is dis-played showing the Experiment Explorer window.2In Experiment Explorer, browse to Data in the Quantitation Tests folder and double click to open.Data traces are displayed.3In the Home tab, click Load (Analysis Settings).The Import Settings dialog displays asking if you want to overwrite settings.4Click OK to dismiss the dialog and overwrite existing analysis settings.N/A5Browse to the 4PL Unweighted folder,select 4PL Unweighted.efrd and click Open .A dialog appears indicating that analysis settings have been imported.6Select the Quantitation Analysis tab and in the Export options at the top of the screen, click Excel Export .The Report Selection dialog is displayed.7Verify that Standard Curve Table is checked (other selections are optional).N/AStep Action Expected Results Yes | No8In the Save to field, browse to the 4PLUnweighted folder and click Open. Click Save, then click Export.Results are exported into a file entitled ExcelReport_[date-time].xls.9Open ExcelReport_[date-time].xls, then in the Standard Curveworksheet, type Ctrl+A to select all.Standard curve contents become selected.10Copy the worksheet by typing Ctrl+C.Results are copied onto the clipboard.11Browse to the Quantitation Tests folder and open4PL Unweighted Validation.xlsx.N/A12Select the Analysis Studio Software worksheet. Click on cell A1 and type Ctrl+V to paste the contents of the clipboard.The Analysis Studio Software results are pasted into the worksheet.13Select the Validation Worksheet and inspect theOUTCOME results.All results are Pass.14Save 4PL Unweighted Validation.xlsx with a new name and close it.N/A Ordering InformationPart No.Description50-0296Octet® CFR Software V12.X Validation Package50-5093Octet® CFR V12.X Software Module。
2015新加坡最新TEP填写表格
Alias:
Sex:* Marital Status:* Date of Birth - dd-mm-yyyy :
Female Divorced
Male Married Separated Nationality: Single Widowed
For Malaysian only:
Malaysian Old Identity Card Number:
Please provide the FIN/Work Permit/S Pass number if the applicant had ever
applied for or worked in Singapore on an Employment Pass/S Pass/Work Permit studied in Singapore on a Student’s Pass stayed in Singapore on a Dependant’s Pass/Long Term Visit Pass
PART 3 – APPLICANT’S PERSONAL INFORMATION 3A: Personal Particulars Name: (as on travel document, excluding salutations, e.g. Mr, Miss, Professor, Doctor)
2015新加坡最新tep填写表格新加坡tep签证新加坡tep新加坡签证表格填写最新新加坡入境卡填写新加坡入境卡填写样本新加坡签证申请表格新加坡签证表格样本新加坡签证表格下载新加坡出境卡填写样本
Work Pass Division
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SMETA-CAPR
Audit DetailsGuidance:The Corrective Action Plan Report summarises the site audit findings and a corrective, and preventative action plan that both the auditor and the site manager believe is reasonable to ensure conformity with the ETI Base Code, Local Laws and additional audited requirements. After the initial audit, the form is used to re-record actions taken and to categorise the status of the non-compliances.N.B. observations and good practice examples should be pointed out at the closing meeting as well as discussing non compliances and corrective actions.To ensure that good practice examples are highlighted to the supplier and to give a more …balanced‟ audit a section to record these has been provided on the CAPR document (see following pages) which will remain with the supplier. They will be further confirmed on receipt of the audit report.Root cause (see column 4)Note: it is not mandatory to complete this column at this time.Root cause refers to the specific procedure or lack of procedure which caused the issue to arise. Before a corrective action can sustainably rectify the situation it is important to find out the real cause of the non compliance and whether a system change is necessary to ensure the issue will not arise again in the future. See Appendix 2.5 for more explanation of “root cause’’.Next Steps:1. The site shall request, via Sedex, that the audit body upload the audit report, non compliances,observations and good examples. If you have not already received instructions on how to do this thenplease visit the web site .2. The site shall action its non-compliances and document its progress via Sedex.3. Once the site has effectively progressed through its actions then it shall request via Sedex that the auditbody verify its actions. Please visit web site for information on how to do this.4. The audit body shall verify corrective actions taken by the site by either a ”Desk-Top” review process viaSedex or by Follow Up Audit (see point 5).5. Some non-compliances that c annot be closed off by “Desk-Top” review may need to be closed off via a “1Day Follow Up Audit” charged at normal fee rates. If this is the case then the site will be notified after itssubmission of documentary evidence relating to that non-compliance. Any Follow Up Audit must take place within twelve months of the initial audit and the information from the initial audit must be available for sign off of corrective action.6. For changes to wages and hours to be correctly verified it will normally require a follow up site visit.Auditors will generally require to see a minimum of two months wages and hours records, showing newrates in order to confirm changes (note some clients may ask for a longer period, if in doubt please check with the client).Corrective Action PlanConfirmationAppendix 2.5. Guidance on Root CauseExplanation of the Root Cause ColumnIf a non compliance is to be rectified by a corrective action which will also prevent the non compliance re- occurring, it is necessary to consider whether a system change is required.Understanding the root cause of the non compliance is essential if a site is to prevent the issue re-occurring.The root cause refers to the specific activity/ procedure or lack of activity /procedure which caused the non compliance to arise. Before a corrective action can rectify the situation it is important to find out the real cause of the non compliance and whether a system change is necessary to ensure the issue will not arise again in the future.Since this is a new addition, it is not a mandatory requirement to complete this column at this time. We hope to encourage auditors and sites to think about Root Causes and where they are able to agree, this column may be used to describe their discussion.Some examples of finding a “root cause“Example 1where excessive hours have been noted the real reason for these needs to be understood, whether due to production planning, bottle necks in the operation, insufficient training of operators, delays in receiving trims, etc. Example 2A non-compliance may be found where workers are not using PPE that has been provided to them. This could be the result of insufficient training for workers to understand the need for its use; a lack of follow-up by supervisors aligned to a proper set of factory rules or the fact that workers feel their productivity (and thus potential earnings) are affected by use of items such as metal gloves.Example 3A site uses fines to control unacceptable behaviour of workers.International standards (and often local laws) may require that workers should not be fined for disciplinary reasons. It may be difficult to stop fines immediately as the site rules may have been in place for some time, but to prevent the non compliance re- occurring it will be necessary to make a system change.The symptom is fines, but the root cause is a management system which may break the law. To prevent the problem re-occurring it will be necessary to make a system change for example the site could consider a system which rewards for good behaviourOnly by understanding the underlying cause can effective corrective actions be taken to ensure continuous compliance.The site is encouraged to complete this section so as to indicate their understanding of the issues raised and the actions to be taken.Your feedback on your experience of the SMETA audit you have observed is extremely valuable.It will help to make improvements to future versions.You can leave feedback by following the appropriate link to our questionnaire:Click here for A & AB members:/s.aspx?sm=riPsbE0PQ52ehCo3lnq5Iw_3d_3dClick here for B members:/s.aspx?sm=d3vYsCe48fre69DRgIY_2brg_3d_3d。
ISO45001：2018内部审核检查表英文版
Organisation Details:Business NameAddressApplicable Standard (s)ISO 45001: 2018Audit Type Transition to ISO 45001:2018GRS ReferenceManagement contact:Total no. of employeeRisk Category High Medium LowIs it multisite Yes NoRemote support functions and activities,if applicableScope of certificationDate of Self-AssessmentNext OHSAS 18001:2007 assessmentdue (MM/YY)Planned migration (on-site) (MM/YY)LEGEND C: COMPLIES AC: OAREAS OF CONCERNInstruction for use: This gap analysis document provides a simple framework for evaluating your OHS management system against the requirements of ISO 45001:2018.▫Please complete the table by recording the evidence against the requirements of ISO 45001:2018.▫This document once completed should be communicated with your GRS Assessor/Client Manager.▫If you are unable to provide evidence of compliance, please inform GRS that you need an additional time.▫Sections marked as ‘Assessor to Complete’ will be completed by the assessor b ased on available information provided. Objective evidence will be verified during the transition audit.Checklist▪Conduct an internal audit and a management review against the new standard, as this exercise serves both to ensure that all requirements have been addressed in the management system and to provide easy reference to these requirements during the migration audit.▪Ensure that any new competence needs are met and create awareness for all parties that have an impact on the effectiveness of the OHSMS.▪Update the existing OHSMS to meet the new requirements and provide verification of its effectiveness.4.0 Context of the organisation:ISO 45001:2018 Clause 4.1 Understanding the organization and its contextRelevant OHSAS 18001:2007ClauseNewRequirements of the new standard New requirement. Verifiable information indicating understandingof the organization and its context (4.1) There is a requirement to identify all internal and external issues that are relevant to the purpose of your organization, and that affect, your ability to achieve the intended outcomes of your OH&S management system. You will also need to identify the needs and expectations of workers and other interested parties that are relevant to your OH&S management system. The identification of these areas enables the scope of the OH&S management system to be appropriately determined, finally, you will need to establish, implement, maintain and continually improve the management system.Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 4.2 Understanding the needs and expectations of workers and otherinterested partiesRelevant OHSAS 18001:2007ClauseNewRequirements of the new standard New requirement. Interested parties are stakeholders –any individual or organization that can affect the OH&S management system, or any individualor organization that the management system can affect. In both cases, theeffect can be negative as well as positive.Who might affect or be affected by your activities and what their relevantand significant interests might be? Have you taken their needs into accountwithin the OH&S management system?1.Needs and expectations of both managerial, and non-managerialworkers, and workers representatives (where they exist);2.Affect OH&S management system or which perceive themselves to beaffected by OH&S system (A.4.2);3.Worker and appropriate workers’ representatives;4.Legal and regulatory authorities;5.Parent organizations;6.Suppliers, co-contractors and subcontractors;7.Workers’ organizations (trade unions) and employers’ organizations8.Owners, shareholders, clients, visitors, local community, neighbours,general public;9.Occupational health and safety organizations; occupational safety andhealth-care professionals (e.g., doctors, nurses).The first task in meeting the requirements of this clause is to identify all thestakeholders and interested parties and undertake a comprehensivestakeholder analysis. The Stakeholder Analysis template will also provideuseful information that will further underpin the requirements of Clause 4.3,6.1 and 9.1.2.Evidence to meet the aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 4.3 Determining the scope of the OH&S management systemRelevant OHSAS 18001:2007Clause1 & 4.1Requirements of the new standard No significant change. Ensure that your scope statement is relevant to:1.The external and internal issues referred to in 4.1;2.Requirements referred to in 4.2;3.The types of work-related activities performed.Any changes to the scope should be subject to the requirements of the standard and subject to audit by the conformity assessment/Certification Body who would confirm, or otherwise, the inclusion of the change under the certification.Evidence to meet above requirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 4.4 OH&S management system Relevant OHSAS 18001:2007Clause4.1Requirements of the new standard No significant change. There is now a greater focus on the OH&S processes and the associated documentation. The Process Matrix template provides a useful tool for identifying and addressing the requirements of this clause. It provides useful evidence for demonstrating the processes that underpin OH&S activities.It is also a useful planning tool in terms of providing input into the requirements of other clauses including those associated with risk, planning, resources, and the monitoring and measuring of outputs of the management system. The process matrix can be a useful artefact to present at audit.Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 5.1 Leadership and commitment Relevant OHSAS 18001:2007Clause4.4.1, 4.4.3, 4.4.6Requirements of the new standard Minor change. Is top management engaged and leading OH&S, rather than delegating to someone further down your organisation. Are workers being involved directly to protect, improve performance, and support the OH&S system.1.Ensuring that the OHS policy and OHS objectives are established and are compatible with the strategic direction of the organisation;2.Integrating the OHS management system requirements into the organisation’s business processes;3.Providing the necessary resources for the OHS management system;municating the importance of effective OHS management;5.Directing and supporting persons to contribute to the effectiveness of the OHS management system;6.Assisting other relevant management roles to demonstrate their leadership as it applies to their areas of responsibility.Evidence to meet above requirements Assessor to Complete: (Comments if Required)ISO 45001:2018 Clause 5.2 OH&S policy Relevant OHSAS 18001:2007Clause4.2Requirements of the new standard Minor change. Enhanced requirements from the OHSAS 18001:2007 version: more attention to be paid to the communication and participation of workers, across the organization.Organizations must commit to “satisfy” legal and other requirements and must apply the hierarchy of controls to OH&S risks. The policy must be available as documented information.Update your safety policy statement to emphasise communication and the participation of workers, across the organization; commit to satisfy legal and other requirements; commit to the hierarchy of controls to OH&S risks.Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 5.3 Organizational roles, responsibilities and authorities Relevant OHSAS 18001:2007Clause4.4.1Requirements of the new standard No significant change. Top management can delegate tasks but not responsibility. ISO 45001:2018 requires personal involvement from top management in the OH&S management system.A traditional organization chart is still an excellent tool for illustrating reporting lines, but it is imperative that it is kept up to date, available as documented information, as both hard and soft copies.Auditors frequently use the organization chart as a starting point for an audit because it should clearly illustrate the scope of the OH&S management system.Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 5.4 Consultation and participation of workers Relevant OHSAS 18001:2007Clause4.4.2, 4.4.3, 4.5.1, 4.5.2, 4.5.3Requirements of the new standard Enhanced clause. This clause has been substantially strengthened to capture and promote worker participation, engagement and communications.Promote the participation of non-managerial roles within the OH&S systemrequirements, including incident investigations, risk assessments, pluscontrol and monitoring activities including internal auditing.Demonstrate the participation of non-managerial employees in OH&Smanagement, including incident investigations, risk assessments, control andmonitoring activities and internal auditing.Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 6.1.1 Actions to address risks and opportunities - GeneralRelevant OHSAS 18001:2007Clause4.3.1, 4.3.2 & 4.3.3Requirements of the new standard No significant change. Ensure that the risks and opportunities from 4.1 are documented and that actions have been defined to take advantage of opportunities and mitigate the risks associated with the OH&S management system? Demonstrate that these actions have been effective. This information must be available as documented information.Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 6.1.2.1 Hazard identification Relevant OHSAS 18001:2007Clause4.3.1Requirements of the new standard New requirement. This element of ISO 45001 is identical to the hazard identification and risk evaluation in OHSAS 18001. Ensure your organization’s hazard identification process considers:1.Routine and non-routine activities and situations;2.Human factors;3.New or changed hazards;4.Potential emergency situations;5.People;6.Changes in knowledge of, and information about, hazards.In 6.1.1, there is a new requirement to identify opportunities, as well as: 1.Consideration of workers at a location not under the direct control of the organization;2.Consideration of those in the vicinity of the workplace who can be affected by the activities of the organization;3.Other issues including situations not controlled by the organizationand occurring in the vicinity of the workplace that can cause ‘work-related’injury or ill health.Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 6.1.2.2 Assessment of OH&S risks and other risks to the OH&S managementsystemRelevant OHSAS 18001:2007ClauseNewRequirements of the new standard New requirement. Processes for the assessment of risk to the OH&S management system must be available as documented information and must consider day-to-day operations and decisions (e.g. peaks in work flow, restructuring) as well as external issues (e.g. economic change). Methodologies can include ongoing consultation of workers affected by day-to-day activities (e.g. changes in work load), monitoring and communication of new legal requirements and other requirements (e.g. regulatory reform, revisions to collective agreements regarding occupational health and safety), and ensuring resources meet existing and changing needs (e.g. training on, or procurement of, new improved equipment or supplies).Evidence to meet aboverequirementsAssessor to Complete:(Comments if Required)ISO 45001:2018 Clause 6.1.2.3 Assessment of OH&S opportunities and other opportunities for theOH&S management systemRelevant OHSAS 18001:2007ClauseNewRequirements of the new standard New requirement. The process for assessment should consider the OH&S opportunities and any other opportunities determined, their benefits and potential to improve OH&S performance.Evidence to meet above requirements。
阿里巴巴审计报告意见段内容英文版
阿里巴巴审计报告意见段内容英文版全文共6篇示例，供读者参考篇1The Big Bosses and Their Report CardsHey there, little buddies! Today, we're going to talk about something really important – the report cards of big companies like Alibaba. You might be thinking, "But I'm just a kid! Why do I need to know about that?" Well, let me tell you a secret: understanding these report cards can help you learn about how businesses work and how they make sure everything is running smoothly.Now, you know how you get report cards from your teachers at school? Well, companies like Alibaba also get report cards, but they're called "audit reports." These reports are like a big checkup for the company, where super smart people called "auditors" take a close look at everything the company does to make sure they're following all the rules.One of the most important parts of the audit report is called the "Audit Opinion" section. This is like the final grade on yourreport card, where the auditors give their opinion on whether the company has been a good student or not.The auditors at Alibaba have a really big job because Alibaba is a huge company with lots of different businesses. They have to look at everything from how Alibaba keeps track of their money to how they follow laws and regulations. It's like checking if you did your homework, cleaned your room, and played nicely with your friends – but on a massive scale!So, what do the auditors usually say in the Audit Opinion section? Well, if they think Alibaba has been a really good student and followed all the rules, they'll give them a "clean opinion." That's like getting an A+ on your report card! It means Alibaba has done an awesome job, and everyone can trust the information they share about their business.Sometimes, though, the auditors might find a few things that Alibaba needs to work on. In that case, they'll give what's called a "qualified opinion." It's like getting a B or C on your report card – not terrible, but there's room for improvement. The auditors will explain what Alibaba needs to fix, and the company will have to work hard to make those changes.In really rare cases, if the auditors find a lot of big problems, they might give an "adverse opinion" or a "disclaimer ofopinion." Those are like getting an F or an incomplete on your report card. It means there are serious issues that need to be fixed before the auditors can give their approval.Now, you might be wondering, "Why is all this so important?" Well, just like your parents and teachers want to know how you're doing in school, people who invest money in Alibaba or do business with them want to know if the company is following the rules and being responsible. The Audit Opinion section helps them understand if Alibaba is a trustworthy company or if there are some concerns they should be aware of.So, the next time you hear someone talking about an audit report or an Audit Opinion, you'll know exactly what they're talking about! It's like a big report card for companies, letting everyone know if they've been good students or if they need to do some extra studying.篇2Alibaba is a Huge Company!You know Alibaba, right? It's that massive company that sells pretty much everything online. My parents buy tons of stuff from their websites like Taobao and Tmall. Alibaba is so big andimportant that they have to get their books checked over really carefully every year by some super smart auditors.These auditors are like detectives who go through all of Alibaba's financial records with a fine-tooth comb. Their job is to make sure everything adds up correctly and that Alibaba is following all the rules about money and accounting. It's a hugely important task because Alibaba haskazillions of customers and investors who need to know the company's finances are on the up-and-up.After the auditors have taken a microscope to all of Alibaba's books and documents, they write up a big report called the audit opinion. This lays out whether they think Alibaba's financial statements are totally accurate or if they spotted any problems or inaccuracies. It's kind of like a massive report card for a ginormous company!The audit opinion has to be written very carefully and clearly because it's such an important document. The auditors can't make any mistakes because too much is riding on their analysis of Alibaba's finances. If they mess things up, it could really hurt the company and cause a lot of trouble.So what kind of things do the auditors look at when they are doing their big check-up on Alibaba? Well, they go overabsolutely everything - from how much money came in from product sales, to what Alibaba paid employees, to whether the company properly recorded the value of their assets like buildings and equipment. They check that revenue was calculated right, that expenses were legitimate, that profits were accounted for correctly - basically every single financial detail under the sun!The auditors use all sorts of tricks to verify the accuracy of Alibaba's books. They'll request tons of documents as proof. They'll make sample checks on random transactions. They'll interview employees and executives about accounting procedures. They'll analyze data for any red flags or inconsistencies. It's like a full-scale investigation into Alibaba's inner financial workings!After all that intense scrutinizing and double-checking, the auditors finally get to write up their official opinion. This is the most critical part of the whole audit report. If the auditors can conclude that Alibaba's financial statements are fair and accurate, they'll issue what's called an "unqualified" or clean opinion. That's the best outcome and means Alibaba's books are intip-top shape according to the auditors.However, if the auditors did identify any problems, errors or issues with Alibaba's finances or accounting practices, they would issue a "qualified" opinion instead. That means they found some areas of concern that people need to be aware of, even if the issues aren't huge red flags. The auditors have to spell out every little thing they objected to or disagreed with in the financial statements.In the absolute worst case scenario where the auditors determine that Alibaba's books are an outright mess with major inaccuracies or even fraud, they would issue an "adverse" opinion. That would be a total disaster for Alibaba because it would crush investor confidence and could potentially lead to all sorts of legal trouble. No company wants an adverse audit opinion - it's like getting a failing grade!So in summary, the audit opinion is the final verdict that those forensic accounting experts give on whether they believe Alibaba's financial reporting is legit or problematic. It's a hugely critical assessment that investors, regulators and the general public pay very close attention to. The auditors have to take extreme care in getting it exactly right after their deep-dive into Alibaba's labyrinths of financial data.Does that help explain what the audit opinion section is all about? It's a serious and high-stakes process but also pretty fascinating when you think about the auditors scrutinizing a behemoth corporation's entire financial universe! Let me know if any part was confusing and I can try to break it down further. Learning about grown-up business stuff like this can be really interesting.篇3Imagine, Money Town and Its Magical AuditorOnce upon a time, there was a bustling town called Money Town. It was a place where everyone loved to earn, spend, and save money. The people of Money Town were very hardworking, and they had built many successful businesses. One of the biggest businesses in Money Town was called Alibaba.Alibaba was a massive company that helped people buy and sell all kinds of things. It was so big that it had offices and warehouses all over the world! Running such a huge company was no easy task, and the people in charge of Alibaba had to be very careful with how they managed the company's money.Every year, the leaders of Alibaba would invite a special person called an auditor to take a close look at the company'sbooks and records. An auditor's job is to make sure that the company is keeping track of its money properly and following all the rules.The auditor who visited Alibaba was named Claude. Claude was a very smart and experienced auditor who had helped many other companies before. He was like a detective, but instead of solving mysteries, he solved problems with money and numbers.When Claude arrived in Money Town, he was greeted by the people in charge of Alibaba. They showed him all the company's books, documents, and computer systems, and Claude got to work.For several weeks, Claude and his team of auditors pored over every detail of Alibaba's finances. They checked the company's income, expenses, assets, and liabilities. They made sure that all the money was being recorded correctly and that the company was following the rules for accounting and reporting.Claude and his team asked many questions and carefully examined all the evidence. They wanted to be absolutely certain that everything was in order before they gave their opinion.Finally, after months of hard work, Claude was ready to share his findings with the leaders of Alibaba and the people of Money Town. He gathered everyone in a big meeting room and cleared his throat."Ladies and gentlemen," Claude began, "I have thoroughly examined Alibaba's financial records, and I am pleased to report that everything appears to be in order."The people of Money Town let out a collective sigh of relief. They knew that they could trust Claude's opinion because he was such an experienced and trustworthy auditor."Alibaba's financial statements are accurate and fair," Claude continued. "They follow all the accounting rules and guidelines, and they provide a true and honest picture of the company's financial situation."Claude went on to explain that he and his team had found no major issues or problems with Alibaba's books. They had checked everything, from the biggest transactions to the smallest details, and everything seemed to be accounted for properly."In our opinion, Alibaba is a well-run company that is managing its money responsibly," Claude said. "We have noconcerns or reservations about the company's financial reporting."The people of Money Town were thrilled to hear Claude's positive opinion. They knew that having a clean audit report was important for Alibaba's reputation and for maintaining the trust of its customers and investors.After the meeting, Claude stayed in Money Town for a little while longer to enjoy the sights and sounds of the bustling town. He loved seeing all the different businesses and watching the people go about their daily lives, earning, spending, and saving their money.As Claude prepared to leave Money Town, he felt a sense of satisfaction knowing that he had helped to ensure the financial integrity of one of the town's most important companies. He knew that his work as an auditor was crucial for maintaining trust and transparency in the world of business and finance.And so, with his audit report in hand, Claude bid farewell to Money Town and set off on his next adventure, ready to use his expertise and keen eye to help another company keep its financial house in order.The end.篇4The Alibaba Audit Report: What the Auditors SaidHi friends! Today I want to tell you all about the super important audit report for the company Alibaba. An audit report is like a big checkup that companies get from special inspectors called auditors. The auditors go through all the company's books and records with a fine-tooth comb to make sure everything adds up correctly.After they finish checking everything, the auditors write up their findings in a big report. The most critical part is the opinion section at the end. That's where the auditors give their overall thoughts on whether the company's financial statements are accurate and can be trusted. It's kind of like getting a grade on your math homework!For the Alibaba audit report, the auditors are some real brainiacs from a huge accounting firm called PricewaterhouseCoopers. These guys are the professionals when it comes to audits. They have teams of number crunchers who are masters at spotting any tiny mistakes or inconsistencies in accounting records.After spending months digging into every nook and cranny of Alibaba's books, the PricewaterhouseCoopers auditors came to their big conclusion for the opinion section. In fancy auditor language, they stated:"In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of Alibaba Group Holding Limited..."Whoa, that's a jumble of big words! Let me break it down for you in simpler terms that us kids can understand.Basically, what the auditors are saying is that after checking absolutely everything, they think Alibaba's financial statements are fair and accurate. They aren't hiding anything shady or cooking the books. The numbers in the statements match up with Alibaba's actual financial situation.The auditors used some qualifiers though like "in all material respects" and "consolidated financial position." Those just mean they looked at all the important, big picture stuff rather than getting bogged down in every tiny little detail. As long as the overall numbers are correct, the auditors are satisfied.They also specifically mentioned that the financial statements follow the rules and accounting practices that public companies are supposed to use. There's a big rulebook called "Generally Accepted Accounting Principles" that companies have to go by when reporting their finances. The auditors checked that Alibaba played by those rules properly.At the end of the day, getting an unqualified or clean opinion like this from the auditors is a really good sign. It means Alibaba's accounting can be trusted and they aren't trying to fool anyone about how much money they really make and spend. The auditors are giving their official seal of approval!But the opinion paragraph is definitely the most anticipated part. It's kind of like the principal's signature at the end of your report card. If the auditors gave Alibaba anything less than an unqualified clean opinion, that would send up huge red flags! Investors, regulators, and the whole world would start wondering whether they can really trust the company's numbers.So for now, Alibaba can breathe a sigh of relief. The auditors didn't find any skeletons in their closet. By giving a clean opinion, they are saying loud and clear that as far as they could tell, Alibaba's financial statements are legit. No funky accounting games or glossing over problems here!Those auditors from PricewaterhouseCoopers sure did their homework. Can you imagine having to scrutinize the books of a massive company like Alibaba? I'm getting a headache just thinking about it! That's why auditors have to be so rigorously trained and hire only the best accounting brains around.Well, that's the scoop on the opinion section of the big Alibaba audit report! It may have seemed pretty dry and technical, but it's actually a crucial document. Companies live or die by their audits, so getting that clean opinion is a major victory. Alibaba can march forward confidently, knowing the auditing experts have vouched for their books being truthful and accurate.Unless you plan on becoming an auditor yourself someday, you probably don't need to obsess over the rest of the report's finer details. But篇5阿里巴巴审计报告意见亲爱的老师和同学们，大家好！我是小明，今天我要给大家讲一下阿里巴巴的审计报告意见。
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13) Colorfastness to Burnt 1) Vertical audit of recent report (1:30 - 3:00PM) Gas Fumes [CPSD-SL2) Closing meeting (3:30 pm - 5:30 pm) 10023] 14) Soil Release: Oily Stain Release Method [CPSD-SL-10130] + color assessment for all concerned CF items.
Lunch 1:30 PM 5:00 PM
1) Opening meeting + Lab tour + collection of recent report (AN & SL) (2:00 -3:00 pm) Audit : 1) Lead in surface coating (CPSD-AN00001) 2) Lead in substrate testing (CPSD-AN00008, 164, 196)
15-Sep Day 3 Analytical
7) PCP (CPSD-AN00093, 94) 8) Organotin (CPSDAN-00089)
9:30 AM 12:30 PM
Eddie Chan tke flight KA 864 from HK to Shanghai and arrive SH at 12:00 noon. Then travel to SH lab.
1) Opening meeting + Lab tour + collection of recent report (AN& SL) (2:00 -3:00 pm) Audit : 1) Mass Per Unit Area (Weight) of Fabric [CPSD-SL- 23776} 2) Breaking Strength and Elongation of Textile Fabrics (Grab Test) {CPSD-SL25034} 3) Pilling Resistance and Other Related Surface Changes of Textile Fabrics: Elastomeric Pad [CPSD-SL-23514]
Time
13-Sep Day 1 Analytical
Mon Softline
14-Sep Day 2 Analytical
3) Lead in metal (CPSD-AN-00007, 185) 4) Azo dye (CPSD-AN00190, 191, 192, 193, 107)
Tue Softline来自9) APEO (CPSD-AN00037) 10) Formaldehye JIS (CPSD-AN-00019) 11) FSSE (CPSD-AN00002)
5:00 PM - Summary section to report everyday findings. 5:30 PM
Wed Softline
16-Sep Day 4 Analytical
Thu Softline
15) Surface Flammability of Carpets and Rugs [CPSD-SL-01630-MTHD] - Vertical audit of recent reports.
9) Colorfastness to 12) SVHC (CPSD-ANLaundering:Accelerated 00220) [AATCC 61 2A Carter's requirement] 10) Colorfastness to Dye Transfer in Storage [CPSD-SL-10163] 11) Colorfastness to Chlorine Bleach (Spot Test) [CPSD-SL-31003] 12) Colorfastness to NonChlorine Bleach (Spot Test) [CPSD-SL-31004]
5) Phtahaltes (CPSDAN-00095, 143) 6) Disperse Dye (CPSDAN-00048)
7) Dimensional Changes in Automatic Home Laundering of Garments [CPSD-SL-10150] 8) Appearance Evaluation Home Laundering Dry Cleaning [CPSD-SL31055]