Overview Audit Process(1)
hse审核实施流程
hse审核实施流程英文回答：HSE (Health, Safety, and Environment) audit implementation process can vary depending on the organization and industry. However, there are some common steps that are typically followed in conducting an HSE audit. Here is an overview of the HSE audit implementation process:1. Planning: The first step in conducting an HSE audit is to plan and prepare for the audit. This includesdefining the objectives and scope of the audit, identifying the audit team members, and gathering relevant documents and information.For example, in my previous role as a Health and Safety Manager in a manufacturing company, we conducted an HSE audit to assess the compliance of our facilities with local regulations and company policies. We formed a teamconsisting of representatives from different departments, such as production, maintenance, and HR, to ensure a comprehensive audit.2. Pre-Audit Assessment: Before conducting the actual audit, it is important to assess the current HSE practices and identify any potential areas of concern. This can be done through site inspections, document reviews, and interviews with key personnel.During the pre-audit assessment, we visited eachfacility and conducted a walkthrough to identify any potential hazards or non-compliance issues. We alsoreviewed relevant safety records, such as incident reports and training records, to assess the effectiveness ofexisting safety programs.3. Audit Execution: The next step is to conduct the actual audit, which involves performing on-site inspections, interviewing employees, and reviewing records and procedures. The audit team should follow a checklist oraudit protocol to ensure consistency and thoroughness.During the audit execution, we conducted interviews with employees at different levels to gather their perspectives on safety practices and identify any gaps in implementation. We also reviewed safety procedures, such as emergency response plans and safety training materials, to ensure compliance.4. Findings and Recommendations: After completing the audit, the findings and recommendations should be documented. This includes identifying any non-compliance issues, areas for improvement, and best practices.For example, we found that some employees were not wearing proper personal protective equipment (PPE) in certain areas of the facility. As a recommendation, we suggested implementing a more robust training program and enforcing stricter PPE requirements to address this issue.5. Corrective Actions: Once the findings and recommendations are documented, it is important to develop and implement corrective actions. This may involve updatingprocedures, providing additional training, or making physical changes to the workplace.In my experience, we developed an action plan to address the findings and recommendations from the audit. This included conducting additional training sessions on PPE usage and revising our safety procedures to emphasize the importance of compliance.6. Follow-up and Monitoring: The final step in the HSE audit implementation process is to follow-up and monitor the progress of the corrective actions. This includes conducting follow-up audits or inspections to ensure that the identified issues have been resolved.In my previous role, we conducted follow-up audits six months after the initial audit to assess the effectiveness of the corrective actions. This allowed us to track the progress and make any necessary adjustments to our HSE programs.中文回答：HSE（健康、安全和环境）审核的实施流程可以因组织和行业的不同而有所差异。
反腐败与反商业贿赂管理制度-中英双语版
反腐败与反商业贿赂管理制度一、概述 Overview本制度为预防公司经营管理过程中的腐败行为，切实做好反商业贿赂和腐败工作，加强企业内控机制，强化制度监督和制度反腐，加强对重点部门、岗位人员的监督和管理力度，确保治理商业贿赂长效机制，防止各种不正当行为的发生。
This procedure aims to prevent corrupt behavior in the company's business management process, effectively carry out anti commercial bribery and corruption work, strengthen the internal control mechanism of the enterprise, strengthen institutional supervision and anti-corruption, strengthen the supervision and management of key departments and positions, ensure a long-term mechanism for controlling commercial bribery, and prevent the occurrence of various improper behaviors.适用于XX股份有限公司（以下简称“公司”）及其分/子公司、中心、各事业部（以下统称“各单位”）一切经营管理活动或对外接触的活动。
这些活动包括但不限于与政府部门接触、产品销售、原辅材料采购与验收、工程施工、设备采购和维护、质量监督等经济活动。
公司及下属各单位全体员工（包括全职员工和兼职员工），所有与集团有业务来往的客户、供应商、服务商、承包商，均在本程序管制范围内。
Applicable to all business management activities or external contact activities of XX CO.,LTD. (hereinafter referred to as the "Company") and itsbranches/subsidiaries, centers, bases, and business units (hereinafter collectively referred to as the "Units"). These activities include but are not limited to economic activities such as contact with government departments, product sales, procurement and acceptance of raw and auxiliary materials, engineering construction, equipment procurement and maintenance, and quality supervision. All employees (including full-time and part-time employees) of the company and its subordinate units, as well as all customers, suppliers, service providers, and contractors who have business dealings with the group, are within the control scope of this procedure.二、定义 Definition本程序所规定的腐败、商业贿赂行为是指公司内、外人员采用欺骗等违法、违规手段，谋取个人不正当利益，损害公司正当经济利益的行为；或谋取不当的公司经济利益，同时可能为个人带来不正当利益的行为。
SAP_FI基础教程(中文版)
Actual (preliminary)
A/P in $ Actual
Purchase requisition
Purchase order
請購 採購
Goods receipt
驗收
Invoice receipt (preliminary posting)發票驗證
總帳 GL
Vendors
Release
GL
常用交易選項 輸入資料保留
Cash Journal 現金簿 (5.主要功能)
現金收支輸入 傳票自動產生
Expense (E)
Expense / Cash
Revenue (R)
Cash / Revenue
Cash transfer:
cash journal to bank (B)
bank to cash journal (C)
供應商付款帳號明細
供應商代付款人
有效付款人列示
Asset Master (4.主檔資訊)
保管部門資料 採購單資料 稅務資料 保險資料 租賃資料 不同折舊區域
SAP AG 1999
Enjoy 個人化 Screens (5.主要功能)
過帳模擬 自設螢幕格式及輸入項目
輸入值規則設定(跨公司/外幣持續/總額/特殊期) 借/貸方加總
Accounts receivable (D):
Customer-incoming payment
Customer-outgoing payment
Accounts payable (K):
Vendors-outgoing payment
Vendors-incoming payment
Bank / Cash Journal Cash Journal / Bank
沃尔玛验厂文件
– Respect for the individual 尊重个人 – Service to our customers 服务顾客 – Striving for excellence 追求卓越
• Hold our suppliers to the same goal in their contracting, subcontracting and
• Compensation工资福利 • Freedom of Association & Collective Bargaining自由结社和集体协商 • Health & Safety健康和安全 • Environment 环保
10
Ethical Sourcing - An Introduction
降低业务中断的风险和相关财务影响
• Reduced audit frequency and associated costs due to factory improvements
减少审核频率和相关费用
• Improved quality of life for the workers 提升员工生活质量
Green绿色 Yellow黄色
Minor Violations低风险 Re-Audit in 2 Years 两年内重新审核 Medium-Risk Violations中等风险 Re-Audit in 1 Year一年内重新审核
High-Risk Violations 高风险 Re-Audit in 6 Months 半年内重新审核
to comply with local laws and Walmart standards 在合规改善方面向工厂提供必要的信息支持以符合当地法律和沃尔玛的要求
Audit 笔记整理
External audit- Def.: External audits provide assurance to shareholders that the financial statement are prepared, in all material respects, in accordance with IFRS and laws/ regulations.(Express an opinion whether F/S is true&fair)- Source: Separation of ownership and management-Appoint independent Measure performance AuditorAddsF/S credibilityShareholdersAppointManagementOwnCompany- Agent theory:Management acts as the agent. Shareholder is the principle.Management are accountable for their stewardship of the company.Auditor acts on behalf of interest of shareholder. Auditor is agent.ManageShareholder is principle.True and Fair- FS is prepared in accordance with IFRS- FS is prepared in accordance with laws and regulationsMateriality- Def.: Information is materiality if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.- Factor: Both the amount(quantity)and nature(quality)need to be considered.- ML: The auditor has to set his own materiality levels.The higher the anticipated risk, the lower the value of materiality will be.Calculation: 5- 10% profit before taxe.g.Reasonable assurance- No auditor can give 100%assurance. The highest level of assurance given, as in the case of statutory audit, is described as‘reasonable assurance’.- ‘Reasonable assurance’is not absolute assurance because there are inherent limitations of an audit which result in the auditor forming an opinion on evidence that is persuasive rather than conclusive.- Limitations of the audit and materiality: The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and what conclusions to draw, and also by the limitations of every audit.- Levels of assurance:Appointment,removal and resignation of auditors- Appointment: by shareholders ordinary resolution- Removal: by shareholders;Auditors entitle to: notice/ make written representation/ speak at shareholders’meeting - Resignation: at any time and right to speak- Advantages and disadvantages of ACAdvantagesCorporate Governance- Def.: system relationship ( shareholders & stakeholders) BS - Principles:BODChairmanCEORisk management CommitteeInternal Audit DepartmentNEDThere should be an effective body of directors.CEO & chairman should be different persons. CEO run the business and chairman run the BOD There should be a nomination committee to be responsible for appointment, remove, re-elect directors. There should be a remuneration committee to be responsible for remuneration package of directors. AC (见下)There should be a risk management committee to be responsible for controlling the risk of the entity. There should be included at least 50% NEDs in BOD. Remuneration CommitteeNomination CommitteeAudit CommitteeED-Responsibility of AC(role of AC)External auditor:令 To recommend appointment,reappointment and removal external auditor令 To approve remuneration and engagement terms of external auditor令 To implement policy on supply of non-audit services by external auditor令 To review and monitor independence and objectivity of external auditorInternal auditor:令 Where there is no internal audit function, to consider annually whether there is need for one 令 To recommend appointment of the head of internal audit department令 To monitor and review effectiveness of internal audit departmentOthers:令 To monitor financial statement令 To review i nternal controls and risk management systems令 To monitor arrangements safeguarding the privacy of whistle blowers- Advantages and disadvantages of ACAdvantages令 It will lead to increased confidence in the credibility and objectivity of financial reports.令 By specializing in the problems of financial reporting and thus, to some extent, fulfilling the directors’responsibility in this area, it will allow the executive directors to devote their attention to management.令 In cases where the interests of the company, the executive directors and the employees conflict, the audit committee might provide an impartial body for the auditors to consult. (公平的机构)令 The internal auditors will be able to report to the audit committee.(role)令 The external auditors have an independent point of reference. (role).Disadvantage令 There may be difficulty selecting sufficient NEDs with the necessary competence in auditing matters for the committee to be really effective.令 The establishment of such a formalized reporting procedure may dissuade the auditors from raising matters of judgment and limit them to report only on matters of fact.令Costs may be increased.- When considering the need for an internal audit function,the board should consider:.Any trends or current factors relevant to the company’s activities, markets or other aspects of its external environment that have increased risks..Internal factors such as organizational restructuring or changes in reporting processes or underlying information systems .Adverse trends evident from the monitoring of internal control systems..Increased incidence of unexpected occurrences.-The relationship(AC&IA).AC令 Monitor and review effectiveness of IA令 Approve appointment/ termination of appointment of Head of IA令 Review and assess annual IA work plan.IA令 Regular report on results of IA work-Limitation of AC function令 Direct access to Board chairman and AC令 Accountable to AC-Scope(IA role).Value for money audits.Information technology audits.Financial audits.Operational audits.Procurement audits-VFM audits tend to focus on three‘Es’.Economy: Buying the resources needed at the cheapest cost.Efficiency: Using the resources purchased as wisely as possible.Effectiveness: Doing the right things and meeting the organization’s objectives -Limitation of AC functionIf the internal audit function to be effective, then both they and their work need to possess certain qualities.These qualities include independence, objectivity and due skill and care.-Outsourcing internal auditAdvantages: cost low, independence, competence, expertiseDisadvantages: confidential, industry knowledge- The role of external and internal auditExternal audits provide assurance to shareholders that the financial statement are prepared, in all material respects, in accordance with IFRS and laws/ regulations.When undertaking an external audit, the auditor is carrying out a statutory duty to report as to whether the financial statements ‘present fairly’the activities of the busines s.The external audit will be conducted in accordance with the International Standards on Auditing and local law/ legislation.The purpose of the internal audit function however is to assist the Board in achieving their corporate objectivities.-Responsibilities for fraud and errorExternal auditors令 No responsibility for prevention令 Responsibility to consider the risk of material misstatement in the financial statements due to fraud and error令 Provide reasonable assurance that financial statements are free from material misstatement令 Responsibility to detect fraud and error which has a material impact on the financial statements Internal auditors令Directors responsible for prevention and detection令 Internal audit can assist directors with the prevention of fraud and error by assessing the effectiveness of internal control systems令 Existence of IA department may act as deterrent(警示作用)令 Can contribute to detection by reporting suspicions令 May be called on to investigate suspected fraud-Use of the internal auditors(others)’work by the external auditorScope of workOrganizational statusDue skill and careIndependenceTechnical competence-Matters the auditors would communicate to those charged with governanceThe auditor’s responsibilities to form and express an opinion on the FSThe fact that it is the responsibility of those charged with governance to prepare the FSAn overview of the planned scope and timing of the auditFor listed entities:令 A statement confirming their independence令 Any relationships that may impact their independence令 Safeguards that have been implemented to eliminate/ reduce threats to independence to an acceptable levelSignificant findings from the audit:令 Views on accounting policies/ estimates and FS disclosures令 Significant difficulties encountered during the audit令 Significant deficiencies in the design, implementation or effectiveness of IC令 Written representations requested by the auditor令 Other matters which are significant to the oversight of the financial reporting processProfessional ethics- The fundamental principles (independence)1. Integrity:Professional accountants should be straightforward and honest in all professional and business relationships.Integrity also implies fair dealing and truthfulness.2. Objectivity: Professional accountants should not allow bias, conflicts of interest or the undue influence of others tooverride their professional or business judgment.3. Professional competence and due care: Professional accountants should maintain professional knowledge and skill atthe level required to ensure that clients or employers receive competent professional service. They should also act diligently in accordance with applicable technical and professional standards when providing professional services.4. Confidentiality: Professional accountants must respect the confidentiality of information acquired as a result ofprofessional and business relationships. They should not disclose any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties.Obligatory disclosure:Where required by law (terrorism, treason)By process of law (count order)Reporting to regulatorsVoluntary disclosure:In the public interestTo protect a member’s interests (to defend against legal action or to sue for fee s)Authorized by statuteTo non-governmental bodies5. Professional behavior: Professional accountants should ensure they comply with relevant laws and regulations andshould avoid any action that discredits the profession.- The engagement letter1. The objective and scope of the audit2. The auditor’s responsibility3. Management’s responsibility4. Identification of the applicable financial reporting framework for the preparation of the FS5. The fee- Threats to the fundamental principles (independence)1. Self-interest threat: Relates to the risk that a financial or other interest in a client will inappropriately influence theprofessional accountant’s judgment or behavior. ( owning shares in an audit client / receiving gifts from an audit client)2. Self-review threat:This arises where a professional accountant from the audit firm performs work for the client and thiswork must later be reviewed by the same person or another professional accountant from the same firm in order to arrive at a judgment on the subject matter. (preparing the F/S of an entity which are to be audited by your firm)3. Advocacy threat:Relates to the risk that a professional accountant promotes a client’s position to the point that theprofessional accountant’s objectivity is compromised. (acting as an advocate on behalf of an assurance client in litigation or disputes or promoting shares in a listed audit client)4. Familiarity threat:This arises where, due to a long or close relationship with a client, the professional accountantcould be too sympathetic to their interests or too accepting of their work. (if a firm has audited the same client for several years they may not question the information presented by the client as closely as in the initial years)5. Intimidation threat:Relates to the risk that the professional accountant is deterred from acting objectively because ofactual or perceived pressures, including attempts to exercise undue influence over the professional accountant. (being pressured to reduce inappropriately the extent of work performed in order to reduce the fees charged)- Threats and safeguards1. Financial interests (holding shares in a client by the firm/ a member of the assurance team/ an immediate family memberof a team member)ThreatsSelf interest threat arises as the firm or individual team member would benefit personally if the client’s financialstatements exceed market expectations.SafeguardsDisposal of shares (only option if firm holds shares)Remove individual from teamInform audit committeeIndependent partner review2. Loans and guarantees令 Clients that are banksThreatsLoans and guarantees to the firm- No threats if immaterial and on normal terms-If material,apply safeguardsLoans to members of the assurance team- Not a treat to independence if on normal commercial termsSafeguardsReview by professional accountant from outside the firm令 Clients that are not banksThreatsLoans or guarantees to/ from the firm or members of the assurance teamSafeguardsNo safeguard can reduce the threat unless the loan in immaterial to client and firm/ team member.3. Fees and pricing令 Large portionThreatsSelf interest threat arises when total fees from a client represent a large portion of the firm’s total fees. The firm may issue a favorable opinion rather than risk losing such a significant income stream.SafeguardsDiscuss with audit committeeResign from some servicesExternal quality control reviewConsult ACCA or another professional accountant on any key audit areas requiring judgmentIf the audit client is a public interest entity then there are additional ethical requirements. If the total fees from the client represent more than 15%of the total fees received by the firm for 2consecutive years then there is likely to be undue dependence on the client and the firm should put safeguards in place.令 Overdue feesThreats.These could give rise to intimidation and self interest threats. The client could use outstanding fees to pressure the firm into providing a favorable opinion. The firm may issue a favorable opinion rather than possibly losethe amounts owed.Safeguards.Discuss with audit committee.Consider resignation if overdue fees not paid令 Contingent feesThreats.The fee is dependent on the result of the work performed. This would create a self interest and advocacy threat.Safeguards.No safeguards acceptable – contingent fees are not allowed for audit services.令 LowballingThreats.An assurance engagement is won by offering a fee below the market rate. This gives rise to a self interest threat as the firm may either take shortcuts to make a reasonable recovery on the engagement or need to perform theengagement for a number of years before achieving a reasonable profit.Safeguards.Appropriate time and quality staff assigned to engagement..All applicable standards are complied with.4. Gifts and hospitabilityThreats.Acceptance of gifts from a client may create a self interest threat because the firm/ individual may feel obliged to give a favorable opinion. Acceptance of gifts may also be perceived as a bribe..Hospitality from clients may give rise to a familiarity threat.Safeguards. Gifts and hospitality should not be accepted unless the value is not material.5. Business relationship (holding an interest in a joint venture with a client/ distribution of a client’s products)Threats.Self interest threat arises as the firm would benefit from the favorable performance of the joint venture or client’s products.Safeguards.Disposal of interests unless clearly insignificant6. Personal relationshipThreats.Family or close personal relationships between assurance team members and client staff give rise to self interest, familiarity or intimidation threats.SafeguardsRemove individual from teamDiscuss with audit committeeIndependent partner review7. Employment ( member of an assurance team or partner becomes a director or employee of a client in a position to exertinfluence on the financial statements or vice versa.)令Firm to clientThreatsPrevious employment by the firm of a director or employee of a client creates self interest,familiarity and intimidation threat.SafeguardsConsider modification of an audit plan.Change members of an audit team.Independent partner review.Quality control review.For public interest entities, an audit partner should not accept a managerial position with their audit client unless > 12months have passed.令Client to firmThreatsFormer director or employee of client has joined assurance firmSafeguardsIndividual should not be assigned to audit team if the work they performed whilst employed by the client is to be evaluated in the current period as part of the current audit engagement.8. Long associationThreatsUsing the same senior staff on an engagement may create a familiarity threat and the audit may issue a favorable opinion.SafeguardsIndependent partner reviewIndependent quality control reviewRotate senior staffFor public interest entities:Key audit partner: rotate after 7yrs and do not return for 2yrs9. Actual and threatened litigationThreatsWhen litigation takes place or appears likely between the firm or member of the assurance team and the assurance client,a self interest or intimidation threat may be created.SafeguardsDisclose to the audit committeeRemoval of individual involved in litigation from the assurance teamRefuse to perform the assurance engagement10. Preparing accounting records and financial statementsThreatsSelf review threat arises if accounting assistance includes making management decisions because it is unlikely that the firm will criticize its own work and decisions.Safeguards令If the client is not a public interest entity:Accounting services should not be performed by audit team staffClient must provide all source dataClient must approve all journal entriesDiscuss non-audit services with audit committee令If the client is a public interest entity:No accounting services should be provided unless in an emergency11. Tax services (compliance, planning, assistance in resolving tax issues)ThreatsSelf review threat arises if tax computation is prepared by firm as it is unlikely to be criticized by audit staff.SafeguardsTax computation must not be prepared by audit team staffIndependent partner review to ensure tax computation is audited rigorously.12. Internal audit services令Do internal auditThreatsSelf review threat arises if audit team plan to rely on the work of the internal audit department.SafeguardsRemind client(in engagement letter) that it is their responsibility to establish, maintain and monitor a system of internal controls.Internal audit services should not be provided by audit team members.Independent partner review to ensure appropriate reliance is placed on internal audit and that its work is rigorously audited.令Make decisionThreatsA managerial threat may arise if the firm makes decisions on behalf of the client when provided the internal auditservice.SafeguardsClient is reminded that it must evaluate and determine which recommendations of the firm should be implemented.Risk assessment- Professional skepticism:Critical assessment, with a questioning mind, of the validity of evidence obtainedLateness to contradictory evidence- Risk-based approach to auditAnalyze the risk in the client’s business, transactions and systems that could lead to material misstatementDirect their testing to risky area- Audit risk- Inherent risk- Control risk- Detection risk- Business risk: result from significant conditions, events, circumstances, action or inactions that could adversely affect the entity’s ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives and strategies.-Understanding the entity and its environmentISA315 identifying and assessing the ROMM through understanding the entity and its environment including internal controls.Perform RAP to understand the entity and its environment.Assess the ROMM at the financial statement and assertion level.-RAP-Importance of assessing risk / the need for planningHelp the auditor to fully understand the entity, which is vital for an effective audit.Focus early on the areas most likely to cause material misstatements.Any unusual transactions or balances would also be identified early, so that these could be addressed in a timely manner.Ensure that the most appropriate team is selected with more experienced staff allocated to higher risk audits and high risk balance.AssertionInventory1 、Completeness: All inventories that should have been recorded have been recorded.2 、Existence: All inventories recorded are genuine.3 、Valuation: All inventories are included at appropriate amount.4 、Right: The entity holds and controls the rights to inventories.5 、Classification: All inventories are held for sale.Sale1 、Completeness: All sales that should have been recorded have been recorded.2 、Occurrence: All sales that have been recorded have occurred.3 、Accuracy: Amounts and other data relating to recorded sales have been recorded appropriate.4 、Cut-off: Sales have been recorded in the correct accounting period.5 、Classification: All inventories are held for sale.*cut-off: around year 特殊时段的completeness & occurrence1 、y/e 容易出现调节销售和利润的情况2 、audit procedures:a. Select a sample of GDN/invoice (in the current year) and trace them to sale ledger.b. Select a sample of GDN/invoice around the y/e and trace them to sale ledger.MAP 中相关的知识点Audit risk is the risk that the auditor express an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is made up of two components - the risks of material misstatement and detection risk.Risk of material misstatement is the risk that the financial statements are materially misstated prior to audit. This consists of two components- inherent risk and control risk.Reasonable assurance: 对于 500 万以上的重大错报，通过审计程序都已发现；Audit risk: FS 有 500 万以上的错报，但审计师在审计中未发现，并发表了不恰当的审计意见。
内部审计报告综述
内部审计报告综述The internal audit report provides a comprehensive overview of the financial health and operational efficiency of an organization. It serves as a crucial tool for identifying risks, evaluating compliance, and ensuring accountability within the organization. This report offers insights into the effectiveness of internal controls, identifies areas of improvement, and recommends strategies for enhancing overall performance.内部审计报告是对组织财务状况和运营效率的全面概述，是识别风险、评估合规性和确保组织内部问责制的重要工具。
这份报告提供了对内部控制有效性的深入见解，确定了改进领域，并提出了提高整体业绩的策略。
The audit process begins with a thorough understanding of the organization's structure, operations, and objectives. Auditors review financial records, policies, and procedures to assess their accuracy and compliance with applicable regulations. They also conduct interviews with staff members to gain insights intoday-to-day operations and challenges faced.审计过程始于对组织结构、运营和目标的深入了解。
奥迪审核表OverviewLogisticAudit1
奥迪审核表OverviewLogisticAudit1Modul 1 ”Umfeld” Business Environment基本信息Zertzifizierung nach ISO TS 16949Certificate ISO TS 16949TS16949Zertzifizierung nach DIN EN 14001Certificate DIN EN 1400114001Zugriff VW Group Supply Access to VW Group Supply进入VW集团(应该是与VW集团相关的资料) Notkonzepte bei Betriebsst?rungen Emergency concept for interferences运行故障时的紧急方案Modul 2 ”Projektmanagement” Project Management项目管理Kooperationsbereitschaft und Zusammenarbeit Willingness and cooperation理念与协作Kommunikationsf?higkeit Communication ability沟通能力Organisiertes Projektmanagement Organisation in project management组织Organisiertes Krisenmanagement Crisis management应急管理Einsatz von KVP-Ma?nahmen Improvement measurements 测量(持续)改进Einsatz von Kennzahlen - Systemen Management ratios管理等级Modul 3 ”Logistikkompetenz” Knowledege in Logistic物流Organisation und Kompetenz der Logistik inkl. Qualit?tsmanagement im Anlauf- und Seriengesch?ft Organisation and Knwoledge in Logistics(物流)组织和知识物流的组织和权限包括启动和批量业务的质量管理An- und Auslaufsteuerung Run up/ Run out management(项目)启动和结束管理起动操纵和流出操纵Qualifikationsniveau der Mitarbeiter im Anlauf- und Qualification level资格水准启动和批量业务中员工的专门技能水平Modul 4 ”Auftragsverarbeitung” Processing Information(定单)处理过程Auftragsverwaltung Order processing定单处理Lieferstatus & Lieferrückst?nde Backlog management货物管理EDV-Struktur Eelectronic data processing system EDI电子数据系统Verfügbarkeit der EDV-Systeme Using computerized support 信息化支持条形码??EDI-Standards (Electonic Data Interchange)EDI stanards EDI Lieferabruf (LAB) nach VDA 4905Lieferabruf VDA 4905 (weekly)交货计划（交货时间） (LAB) nach按照 VDA 4905 Feinabruf (FAB/FAB ML) nach VDA 4915 B ei JIT M Feinabruf VDA 4915 (daily)按照 VDA 4915 Bei JIT MUSS必须准时!Lieferschein-DFü nach VDA 4913DFü 4913发货单-DFü nach 按照 VDA 4913Modul 5 ”Vormaterialbeschaffung / -dispMaterial Acquisation原材料Vormaterialbeschaffung und -disposition im Anlauf-Precursor material ordering前期原材料订购Vormaterialbedarfsermittlung Precursor material calculation 前期原材料预算Abh?ngigkeit von Vormaterialversorgung im Anlauf Dependency on supplier供应商支持启动和批量业务中原料的相关性（依赖性）Kapazit?t der Vorlieferanten Capacity of supplier供应商产能Lieferantenbeurteilungssysteme Supplier rating systems供应商考核Wareneingang Intake 进货Wareneingangskontrolle Intake controll(采购量)控制Modul 6 ”Produktionsplanung & Fertigu Production Planning生产计划Produktionsprogrammplanung Production planning生产策划Organisation der Fertigung Organisation of production生产组织Produktions-Planungs-System (PPS)Production planning system生产计划系统MES系统?Identifikation von Engp?ssen Chocke point identification(产能)瓶颈鉴定Bereitstellung / Sequenzierung Sequenzing(生产)排序Fertigungskapazit?t Capacity planning产能规划Fertigungsflexibilit?t Production flexibility生产柔性(产能提升) Ordnung, Sauberkeit und Instandhaltung Tidiness and maintenance清洁和保养5S?Modul 7 ”Lagerwesen & Materialhandlin Warehousing仓库Lagerverwaltung Inventory management库存管理/帐目Lagerbest?nde & Bestandskontrolle Stock contorl存货控制FIFO-Prinzip ("first in, first out")FIFO先进先出Kapazit?tssituation in den Lagern Stock capacity存储能力Materialsch?den durch Handling Handling average操作水准(搬运导致材料损坏)Materialflu?Flow of goods货物流通Modul 8 ”Versand & Transport” Dispatch and Transport发货/运输Steuerung des Versandes (Warenausgangskontro Dispatch management发运管理Avisieren Advice to forwarding通知运输商Transportverpackung Transport packaging运输包装Beh?lter- / Verpackungskennzeichnung Package labeling包装标签Verpackungs- und Beh?lterplanung Package planning包装方案Verlade- und Transporteinrichtungen Loading unitZeitl. Besetzung des Versandes mit Buchungskom Temporal manning of consignment发货时间管理Overview Logistic Audit - Audi China SourcingACS LogisticVersion 1.02015/9/12。
财务制度及流程英文
财务制度及流程英文IntroductionA financial system is a set of procedures and regulations established by an organization to ensure the accurate and efficient management of its financial resources. It encompasses various financial systems and processes such as budgeting, accounting, internal controls, and financial reporting. The financial system is crucial in helping an organization achieve its financial objectives, comply with legal requirements, and make informed financial decisions.This article will explore the components of a financial system and outline the key processes involved in managing the organization's financial resources.Components of a Financial System1. BudgetingBudgeting is an essential component of a financial system as it helps organizations plan and allocate resources effectively. A budget outlines the expected revenues and expenses for a specific period, enabling management to assess the financial health of the organization and make informed decisions. The budgeting process involves setting financial goals, forecasting revenues and expenses, and monitoring actual performance against budgeted targets.2. AccountingAccounting involves recording, classifying, and summarizing financial transactions to provide relevant financial information to stakeholders. The accounting process includes preparing financial statements such as the income statement, balance sheet, and cash flow statement. Accounting also involves analyzing financial data to assess the financial performance of the organization and make recommendations for improvement.3. Internal ControlsInternal controls are procedures and policies implemented by an organization to safeguard its assets, ensure the accuracy of financial data, and prevent fraud and errors. Internal controls help management monitor and control financial activities, identify risks, and comply with legal and regulatory requirements.4. Financial ReportingFinancial reporting involves presenting financial information to stakeholders such as investors, creditors, and regulators. Financial reports provide an overview of the organization's financial performance, position, and cash flows. The key financial reports include the annual report, quarterly reports, and interim financial statements.Key Processes in Financial Management1. Financial PlanningFinancial planning involves setting financial goals, developing strategies, and allocating resources to achieve the organization's objectives. The financial planning process includes forecasting revenues and expenses, analyzing financial data, and developing a budget. Financial planning helps management assess the financial health of the organization and make informed decisions.2. Budgeting ProcessThe budgeting process involves preparing a budget for the organization's operations, projects, or departments. The budget outlines the expected revenues and expenses for a specific period, enabling management to allocate resources effectively and monitor performance against budgeted targets. The budgeting process includes setting financial goals, forecasting revenues and expenses, and monitoring actual performance.3. Financial AnalysisFinancial analysis involves analyzing financial data to assess the financial performance and position of the organization. Financial analysis helps management make informed decisions, identify trends and patterns, and develop strategies for improvement. Key financial analysis tools include ratio analysis, trend analysis, and variance analysis.4. Financial Reporting ProcessThe financial reporting process involves preparing and presenting financial information to stakeholders such as investors, creditors, and regulators. Financial reports provide an overview of the organization's financial performance, position, and cash flows. The financial reporting process includes preparing financial statements such as the income statement, balance sheet, and cash flow statement.5. Internal Control ProceduresInternal control procedures are policies and practices implemented by an organization to safeguard its assets, ensure the accuracy of financial data, and prevent fraud and errors. Internal control procedures help management monitor and control financial activities, identify risks, and comply with legal and regulatory requirements. Key internal control procedures include segregation of duties, authorization procedures, and physical controls.6. Audit ProcessThe audit process involves reviewing and assessing the organization's financial statements, processes, and controls to provide assurance on the accuracy and reliability of financial information. Auditors examine financial records, verify transactions, and assess compliance with legal and regulatory requirements. The audit process helps stakeholders assess the organization's financial health and make informed decisions.ConclusionA robust financial system is essential for organizations to manage their financial resources effectively, make informed decisions, and achieve their financial objectives. The financial system encompasses various components such as budgeting, accounting, internal controls, and financial reporting. Key processes in financial management include financial planning, budgeting, financial analysis, financial reporting, internal control procedures, and the audit process.By implementing a comprehensive financial system and following established processes, organizations can improve their financial performance, reduce risks, and enhance stakeholder confidence. It is crucial for organizations to continuously review and update their financial system to adapt to changing business environments and regulatory requirements. A well-designed financial system and processes are essential for the long-term success and sustainability of an organization.。
审计报告 英文
审计报告英文Audit ReportAn audit report is a document that outlines the results of an audit, which is an independent assessment of the financial records, policies, and procedures of an organization. The report provides an overview of the audit process, summarizes the findings, and provides recommendations for improvement.The purpose of an audit report is to provide stakeholders, including shareholders, creditors, and regulators, with an objective assessment of an organization's financial health and operational effectiveness. The report is typically prepared by an external auditor, who is an independent third party with no vested interest in the organization being audited.The audit report typically includes several sections, including an introduction, scope of the audit, summary of the findings, management's response to the findings, and the auditor's opinion. The introduction provides background information about the organization being audited and the purpose of the audit. The scope of the audit outlines the areas that were reviewed during the audit, such as financial statements, internal controls, and compliance with laws and regulations.The summary of the findings is the most important section of the audit report. It provides an overview of the issues identified during the audit and the potential impact on the organization. Common findings include weaknesses in internal controls, financial reporting errors, and non-compliance with laws and regulations.Management's response to the findings is also an important section of the audit report. It outlines the organization's plan to address the issues identified during the audit and provides a timeline for implementation. The auditor's opinion is the final section of the audit report, which provides an overall assessment of the organization's financial health and operational effectiveness. The opinion may be unqualified, qualified, or adverse, depending on the findings of the audit.In conclusion, an audit report is a critical tool for assessing an organization's financial health and operational effectiveness. It provides stakeholders with an objective assessment of the organization's performance and identifies areas for improvement. While the audit process can be complex and time-consuming, the benefits of an independent assessment far outweigh the costs.。
TS16949外审审核计划 (2012)
Page 1 of 5 Company data:Order number:订单号ZA-Number:Audit Representative:审核代表EA Scope:Area of validity:有效范围Audit type: 审核类型The 1 st surveillance audit after re-certificate auditAudit data: 审核时间Lead-Auditor: 审核人Co-Auditor:联合审核人-Audit date: 审核日期Audit language: 审核语言Rev. of Manual:Standard: 标准ISO/TS-16949:2009Process overview (according to process analysis / process map): 过程评估（根据过程分析/过程流程图）Process type 过程类型Designation名称Process name过程名称COP C01 Market analysis and development 市场分析和开发C02 Process development 过程研发C03 Production and delivery 生产和交付C04 Customer feedback and service 顾客反馈和服务MP M01 Business plan 业务计划M02 Quality cost, Data analysis, Continual improvement 质量成本，数据分析，持续改进M03 Management review 管理评估SP S01 Control of document and record 文件记录控制S02 Human resource 人力资源S03 Infrastructure and environment, Equipment and Tooling management 基础设施，环境，设备，工装管理S04 Product protection 产品保护S05 Control of monitoring and measuring devices 监测、测量设备控制S06 Product and process monitoring and measurement, Control ofnonconforming product 产品、过程监控和测量，不良品控制S07 Monitoring and Measurement (Internal audit & Customer satisfaction)监测和测量（内审和顾客满意）S08 Purchasing and supplier management 采购和供应商管理Page 2 of 5The following audit plan is based on the current 2 shifts model1 hours additional time for the verification of corrective action effectiveness of previous audit is planned in the relevant processes! Date: 26-28.12.2011Time 时间Dept./process部门/过程Processes过程Contactperson联系人Auditor审核员Focus/requirements关注点/要求1st day 09:00- 09:15 Opening meeting首次会议All related所有相关人员Max Welcome, introducing participants, providing information on theaudit procedure, audit process and evaluation欢迎，介绍参与者，提供审核程序、过程及评估所需信息，09:15-09:30 Company tour公司参观QMR Max Facility tour and factory layout 工厂参观和工厂平面图09:30- 12:00 Top Management &QMR最高管理层和管理者代表Quality system status,client & CSR changecommunication.质量体系现状，客户和客户满意度变化及沟通Verification of correctiveactions for previousaudit findings.前次审核问题项的整改措施验证M01: Business plan 业务计划M03: Managementreview 管理评估S07: Monitoring andMeasurement(Internal audit &Customersatisfaction)监控和测量（内审和顾客满意）M02: Quality cost, Dataanalysis, Continualimprovement 质量成本，数据分析，持续改进GM, QMR,Financial officer总经理，管理层代表，财务人员Max Organization, QMS, Products & processes Changes/ NewCustomers & CSR / Customer complaints.4.1 General requirements 基本要求4.2 Documentation Requirements 归档要求5 Management responsibilities 管理层责任5.1 Management duties 管理层义务5.2 Customer focus 顾客关注焦点5.3 Quality policies 质量方针5.4 Planning 规划5.5 Responsibility, authorization and communication 责任，授权和沟通5.6 Management review 管理评估6.1 Resource planning, provision and management 资源规划，提供和管理8 Measurement, analysis and improvement 测量，分析和改进8.2 Surveillance and measurement 监控和测量8.4 Data analysis 数据分析8.5 Improvement 改进12:00- 13:00 Lunch break 午休13:00- 15:00 Sales dept销售部门C01: Market analysisand development 市场分析和开发S04: Product protection产品保护C04: Customerfeedback andservice顾客反馈和服务S07: Monitoring andMeasurement(Internal audit &Customersatisfaction)监控和测量（内审和顾客满意）Marketingmanager 销售经理Max 4.2 Documentation Requirements 归档要求7.2 Customer-related processes 顾客相关过程7.5 Production and Service Provision 产品和服务提供8 Measurement, analysis and improvement 测量，分析和改进8.2 Monitoring and measurement 监控和测量8.3 Control of Nonconforming Product 不良品控制8.4 Data analysis 数据分析8.5 Improvement 改进Customer-specific requirements, as appropriate 顾客特殊要求，如合适15:00-17:00 Purchasing dept采购部S08: Purchasing andsuppliermanagement 采购和供应商管理S04: Product protection产品保护Materialmanager 物料经理Max 4.2 Documentation Requirements 归档要求7.4 purchasing, supplier control, incoming verification 采购，供应商控制，来料确认7.5.4 customer property control 顾客财产控制7.5.5 store and product preservation 仓库和产品保存8 Measurement, analysis and improvement 测量，分析和改进8.4 Data analysis 数据分析8.5 Improvement 改进Applicable Customer-specific requirements, e.g. on Sub-Supplier PPAP 顾客特殊要求可适应，如有关分供方的PPAPPage 3 of 5 Date: 26-28.12.2011Time 时间Dept./process部门/过程Processes过程Contactperson联系人Auditor审核员Focus/requirements关注点/要求13:00- 17:30 Technical Dept.技术部C02: Processdevelopment 过程开发S01: Control ofdocument andrecord 文档和记录控制Tech manager技术经理Max 4.2 Documentation Requirements 要求归档7.1 Planning of realization 实现规划7.2 Customer-related processes 顾客相关过程7.3 Development 开发7.5 Production and Service Provision 生产和服务提供8 Measurement, analysis and improvement 测量，分析和改进8.1 General 一般8.2 Surveillance and measurement 跟进和测量8.4 Data analysis8.5 ImprovementCustomer-specific requirements, as appropriate 顾客特殊要求，如合适17:30-18:00 Teamreview&commu nication2nd day 9:00- 18:00 Productiondepartment –Workshops生产部–车间1C03: Production anddelivery 生产及交付S03: Infrastructure andenvironment,Equipment andToolingmanagement 基础设施，环境，设备和工装管理S06: Product andprocessmonitoring andmeasurement,Control ofnonconformingproduct产品、过程监控和测量，不良品控制S04: Productprotection 产品保Productionmanager 生产经理Max 4.2 Documentation Requirements 归档要求7.1 Planning of realization 产品实现规划7.5 Production and rendering of services 生产和服务交付8 Measurement, analysis and improvement 测量，分析和改进8.1 General 一般8.2 Surveillance and measurement 监控和测量8.3 Management of faulty products 缺陷品管理8.4 Data analysis 数据分析8.5 Improvement改进Customer-specific requirements, as appropriate 客户特殊要求，如合适2nd day 9:00- 12:00 Productiondepartment –Workshops生产部–车间2C03: Production anddelivery 生产及交付S03: Infrastructure andenvironment,Equipment andToolingmanagement 基础设施，环境，设备和工装管理S06: Product andprocessmonitoring andmeasurement,Control ofnonconformingproduct产品、过程监控和测量，不良品控制S04: Productprotection 产品保护Productionmanager 生产经理Max 4.2 Documentation Requirements 归档要求7.1 Planning of realization 产品实现规划7.5 Production and rendering of services 生产和服务交付8 Measurement, analysis and improvement 测量，分析和改进8.1 General 一般8.2 Surveillance and measurement 监控和测量8.3 Management of faulty products 缺陷品管理8.4 Data analysis 数据分析8.5 Improvement改进Customer-specific requirements, as appropriate 客户特殊要求，如合适12:00- 13:00 Lunch break 午休13:00- Quality department M02: Quality cost, QA manager Max 4.2 Documentation Requirements 归档要求Page 4 of 5 Date: 26-28.12.2011Time 时间Dept./process部门/过程Processes过程Contactperson联系人Auditor审核员Focus/requirements关注点/要求18:00 质量部Data analysis,Continualimprovement 质量成本，数据分析和持续改进S05: Control ofmonitoring andmeasuringdevices监测和测量设备控制S07: Monitoring andMeasurement(Internal audit &Customersatisfaction) 监测和测量（内审和顾客满意）质量经理7.1 Planning of realization 实现规划7.6 lab and calibration control 实验室要校正控制8 Measurement, analysis and improvement 测量分析和改进8.1 General 一般8.2 Surveillance and measurement 监控和测量8.3 Management of faulty products 缺陷品控制8.4 Data analysis 数据分析8.5 Improvement改进Customer-specific requirements, as appropriate客户特殊要求，如合适19:30-20:30 Productiondepartment –Workshops生产部–车间2C03: Production anddelivery 生产及交付S03: Infrastructure andenvironment,Equipment andToolingmanagement 基础设施，环境，设备和工装管理S06: Product andprocessmonitoring andmeasurement,Control ofnonconformingproduct产品、过程监控和测量，不良品控制Productionmanager 生产经理Max 4.2 Documentation Requirements 归档要求7.1 Planning of realization 产品实现规划7.5 Production and rendering of services 生产和服务交付8 Measurement, analysis and improvement 测量，分析和改进8.1 General 一般8.2 Surveillance and measurement 监控和测量8.3 Management of faulty products 缺陷品管理8.4 Data analysis 数据分析8.5 Improvement改进Customer-specific requirements, as appropriate 客户特殊要求，如合适3th day 09:00- 11:00 Admin dept. 行政部S02: Human resource人力资源Adminmanager 行政经理Max 4.2 Documentation requirements 归档要求5.5 Responsibility, authorization and communication 责任，授权和沟通6.1 Resource management 资源管理6.2 Human resources 人力资源8.5 Improvement 改进Customer-specific requirements, as appropriate客户特殊要求，如合适12:00- 13:00 Lunch break 午休13:00-15:00 Top Management &QMR最高管理层和管理者代表M2: ManagementReview 管理评估GM, QMR 总经理，管理者代表Max 4.1 General requirements 一般要求4.2 Documentation Requirements 归档要求5 Management responsibilities 管理层责任5.1 Management duties 管理层义务5.2 Customer focus 顾客关注焦点5.3 Quality policies 质量政策5.4 Planning 规划5.5 Responsibility, authorization and communication 责任，授权和沟通5.6 Management review 管理评估6.1 Resource planning, provision and management 资料规划，提供和管理8 Measurement, analysis and improvement8.2 Surveillance and measurement 监控和测量Page 5 of 5 Date: 26-28.12.2011Time 时间Dept./process部门/过程Processes过程Contactperson联系人Auditor审核员Focus/requirements关注点/要求8.4 Data analysis数据分析8.5 Improvement 改进15:00-16:00 Audit findings follow-up andcommunicationMax16:00-17:30 Auditors’ summary审核员小结Max Resolution of open items, evaluation of audit findings byauditors, preparation for final meeting 未关闭问题的解决fang’an，审核员对审核发现进行评估，末次会议准备17:00-18:00 Closing Meeting结束会议All related 所有相关人员Max Final meeting, presentation of audit results (statuses:open, pass, fail, decertification in process), positiveaspects and opportunities for improvement, "audit results"handover report, clarification of next steps末次会议，审核结果汇报（状态：未结束，通过，未通过，在过程撤销认可），积极方面和改进空间，“审核结果”报告，告知后续步骤18:00 End of audit 审核结束Note: The extra audit time will be used on review of corrective actions arising from previous audits.备注：额外的审核时间将用于评估前次审核问题的整改措施评估。
EICC Audit process审核过程
CARs contain CAR内容
the applicable process, function or procedure 适用的过程、功能或程序 Standard and clause number标准和条款号 auditor’s name审核员姓名 finding statement发现点陈述 acceptance by auditee被审核方的接受情况
EICC Audit process审核过程
EICC培训教材 2012.2.
EICC审核过程介绍
¾ Definition of Audit 审核定义
¾ Audit types 三种审核类别 ¾ Objective of Audit 审核目的 ¾ Audit activities 审核活动 ¾ Planning and preparation of audit 审核的计划与准备 ¾ Classification of Audit findings 审核缺点的分类 ¾Audit reporting 审核报告 ¾EICC审核常见不符合项
Preparing for an audit 审核准备
Identify & Collect Information识别和收集信息 Review Information评审信息 Team 审核组 Team leader组长 Technical / legal 技术/法律 Gender性别 Language & Culture语言与文 化 Standards 标准 knowledge知识 Audit Plan 审核计划
Audit plan 审核计划 should include应包括: audit objectives and scope 审核目标与范围 audit criteria and reference documents 审核准则 及参考文件 date(s) and location(s) of on-site activities 现场 审核的日期及地点安排 identification of units, departments and facilities to be audited 将要审核单元、部门和设施的识别 Audit Assignment 审核小组分工 expected time and duration of on-site activities 预计审核时间和现场审核持续时间
沃尔玛行为守则1
Direct import factories demonstrate compliance with environmental & social laws by 2011 到2011年底, 沃尔玛直接采购的中国厂家需符合环境和社会要求
On Target
Progressing
Off Target
9
• Factory can be more competitive in the market 增强市场竞争
7
Ethical Sourcing Program Overview 道德采购 Consequences of Non-Compliance违规带来的后果:
• More frequent audits with associated costs审核频率和相关费用增加
• Building a socially and environmentally responsible supply chain by
monitoring and strengthening working conditions, community impacts,
and environmental practices in the supply chain.
• Worker dissatisfaction leading to business interruption/high turnover
员工不满意，导致业务中断和高流失率
• Cancelled purchase orders and the associated financial impact
降低业务中断的风险和相关财务影响
• Reduced audit frequency and associated costs due to factory improvements
税务稽查英语
税务稽查英语Tax Audit: An OverviewTax audit is a crucial process undertaken by tax authorities to ensure that individuals and businesses comply with the tax laws of a country. It involves a comprehensive examination of financial records, transactions, and other relevant documents to verify the accuracy and completeness of tax returns. In this article, we will discuss the significance of tax audit, its purpose, and the procedures followed during the audit process.The primary purpose of tax audit is to promote transparency and fairness in the tax system. It helps to identify and address discrepancies, errors, and potential cases of tax evasion or avoidance. By conducting tax audits, tax authorities can ensure that taxpayers are fulfilling their tax obligations, thereby maintaining social and economic stability. Additionally, tax audits facilitate the collection of accurate revenue, which is essential for funding government activities and providing public services.During a tax audit, various procedures are carried out to determine the accuracy of tax returns. These procedures may include reviewing financial statements, reconciling bank statements, examining invoices, receipts, and other supporting documents, and conducting interviews with taxpayers and their representatives. The tax authorities may also request additional information or clarification on certain transactions or expenses to ensure compliance with tax laws.Tax audit procedures may vary from country to country, and may also depend on the type of taxpayer being audited. Individuals, businesses, and corporations are all subject to tax audits, although the frequency and intensity of audits may differ based on factors such as the size of the taxpayer's operations and their compliance history. Generally, tax audits can be categorized into two types: desk audits and field audits.Desk audits are conducted in an office setting, where tax authorities review financial records and other relevant documents submitted by taxpayers. These audits are typically less intrusive and are more common for individual taxpayers or small businesses withstraightforward tax matters. Field audits, on the other hand, involve tax officials visiting the premises of the taxpayer to conduct a more thorough examination. Field audits are usually conducted for larger corporations or businesses with complex financial transactions.During a tax audit, it is important for taxpayers to cooperate fully with the tax authorities and provide all requested information and documents. Failure to cooperate or provide accurate information can lead to penalties, fines, or further investigation. It is advisable for taxpayers to maintain accurate and organized financial records throughout the year, which can facilitate the audit process and demonstrate compliance with tax laws.In conclusion, tax audit is a critical process in ensuring the fairness and integrity of the tax system. By conducting audits, tax authorities can verify the accuracy of tax returns and detect potential cases of tax evasion or avoidance. The procedures followed during a tax audit may vary, but they generally involve a comprehensive examination of financial records and other relevant documents. It is essential for taxpayers to cooperate fully with tax authorities during the audit process and maintain accurate financial records throughout the year.。
奥迪审核表Overview Logistic Audit1
Modul 1 ”Umfeld” Business Environment基本信息Zertzifizierung nach ISO TS 16949Certificate ISO TS 16949TS16949Zertzifizierung nach DIN EN 14001Certificate DIN EN 1400114001Zugriff VW Group Supply Access to VW Group Supply进入VW集团(应该是与VW集团相关的资料) Notkonzepte bei Betriebsstörungen Emergency concept for interferences运行故障时的紧急方案Modul 2 ”Projektmanagement” Project Management项目管理Kooperationsbereitschaft und Zusammenarbeit Willingness and cooperation理念与协作Kommunikationsfähigkeit Communication ability沟通能力Organisiertes Projektmanagement Organisation in project management组织Organisiertes Krisenmanagement Crisis management应急管理Einsatz von KVP-Maßnahmen Improvement measurements测量(持续)改进Einsatz von Kennzahlen - Systemen Management ratios管理等级Modul 3 ”Logistikkompetenz” Knowledege in Logistic物流Organisation und Kompetenz der Logistik inkl. Qualitätsmanagement im Anlauf- und Seriengeschäft Organisation and Knwoledge in Logistics(物流)组织和知识物流的组织和权限包括启动和批量业务的质量管理An- und Auslaufsteuerung Run up/ Run out management(项目)启动和结束管理起动操纵和流出操纵Qualifikationsniveau der Mitarbeiter im Anlauf- und Qualification level资格水准启动和批量业务中员工的专门技能水平Modul 4 ”Auftragsverarbeitung” Processing Information(定单)处理过程Auftragsverwaltung Order processing定单处理Lieferstatus & Lieferrückstände Backlog management货物管理EDV-Struktur Eelectronic data processing system EDI电子数据系统Verfügbarkeit der EDV-Systeme Using computerized support信息化支持条形码??EDI-Standards (Electonic Data Interchange)EDI stanards EDILieferabruf (LAB) nach VDA 4905Lieferabruf VDA 4905 (weekly)交货计划（交货时间） (LAB) nach按照 VDA 4905Feinabruf (FAB/FAB ML) nach VDA 4915 B ei JIT M Feinabruf VDA 4915 (daily)按照 VDA 4915 Bei JIT MUSS必须准时!Lieferschein-DFÜ nach VDA 4913 DFÜ 4913发货单-DFÜ nach按照 VDA 4913Modul 5 ”Vormaterialbeschaffung / -dispMaterial Acquisation原材料Vormaterialbeschaffung und -disposition im Anlauf-Precursor material ordering前期原材料订购Vormaterialbedarfsermittlung Precursor material calculation前期原材料预算Abhängigkeit von Vormaterialversorgung im Anlauf Dependency on supplier供应商支持启动和批量业务中原料的相关性（依赖性）Kapazität der Vorlieferanten Capacity of supplier供应商产能Lieferantenbeurteilungssysteme Supplier rating systems供应商考核Wareneingang Intake 进货Wareneingangskontrolle Intake controll(采购量)控制Modul 6 ”Produktionsplanung & Fertigu Production Planning生产计划Produktionsprogrammplanung Production planning生产策划Organisation der Fertigung Organisation of production生产组织Produktions-Planungs-System (PPS)Production planning system生产计划系统MES系统?Identifikation von Engpässen Chocke point identification(产能)瓶颈鉴定Bereitstellung / Sequenzierung Sequenzing(生产)排序Fertigungskapazität Capacity planning产能规划Fertigungsflexibilität Production flexibility生产柔性(产能提升)Ordnung, Sauberkeit und Instandhaltung Tidiness and maintenance清洁和保养5S?Modul 7 ”Lagerwesen & Materialhandlin Warehousing仓库Lagerverwaltung Inventory management库存管理/帐目Lagerbestände & Bestandskontrolle Stock contorl存货控制FIFO-Prinzip ("first in, first out")FIFO先进先出Kapazitätssituation in den Lagern Stock capacity存储能力Materialschäden durch Handling Handling average操作水准(搬运导致材料损坏)MaterialflußFlow of goods货物流通Modul 8 ”Versand & Transport” Dispatch and Transport发货/运输Steuerung des Versandes (Warenausgangskontro Dispatch management发运管理Avisieren Advice to forwarding通知运输商Transportverpackung Transport packaging运输包装Behälter- / Verpackungskennzeichnung Package labeling包装标签Verpackungs- und Behälterplanung Package planning包装方案Verlade- und Transporteinrichtungen Loading unitZeitl. Besetzung des Versandes mit Buchungskom Temporal manning of consignment发货时间管理Overview Logistic Audit - Audi China SourcingACS LogisticVersion 1.02015/9/12。
董监高利益冲突管理制度 (中英双语版)
董监高利益冲突管理制度一、概述Overview为切实防范公司董事、监事、高级管理人员与公司之间的利益冲突，促进公司业务的规范发展，防止损害本公司及股东利益的行为发生，特制定本制度。
本程序适用于本公司及控股子公司的董事(不含独立董事)、监事、高级管理人员(包括总经理、财务负责人、董事会秘书等)，简称为“董监高”。
To effectively prevent conflicts of interest between the company's directors, supervisors, and senior management personnel, promote the standardized development of the company's business, and prevent acts that harm the interests of the company and its shareholders, this procedure is formulated. This procedure is applicable to the directors (excluding independent directors), supervisors, and senior management personnel (including the general manager, financial officer, board secretary, etc.) of the company and its holding subsidiaries, abbreviated as "directors, supervisors, and senior executives".二、定义Definition利益冲突：指当公司董事、监事、高级管理人员在履行公司(含分支机构) 职务所代表的公司利益与其自身的利益之间存在冲突，可能损害公司和其股东权利的情形。
第10章 Auditing《会计英语》PPT课件
Special Terms
3. recommendations to management 管理建议书,指审计人员在完成审计 后,就企业内部控制等方面存在的缺陷以书面形式向被审计单位管理当局所提交 的报告。如果提供的是经营审计服务,管理建议书是必不可少的,即使是财务报 表审计,注册会计师一般也要向管理当局提交一份管理建议书。
Unit 2 Audit Process
➢MANAGEMENT ASSERTIONS. There are five broad categories of assertions:
➢
(1)existence or occurrence,
(2)completeness,
(3)rights and obligations,
4. compliance audit 合规性审计,指为了检查和确定企业的经济活动是否符 合国家法律和有关部门制定的条例和合同条款的规定而进行的审计。例如,审查 一个企业或个人是否遵守了税法,依法填报纳税申报单。
Special Terms
5. replacement cost of fixed assets 固定资产的重置成本,或称现时重置成 本,指购买一项相同的资产(具有相同的未来收益或服务能力)的公平市价。对于 房屋和建筑物来说,则指再生产成本。在物价不断上涨的情况下,为了维护企业 的实物资本,固定资产必须以重置成本作为计价的基础。
(1)analytical procedures,
(6)observing,
(7)reperforming.
(2)inspecting,
(5)counting,
(3)confirming,
(4)inquiring,
Unit 2 Audit Process
世界级制造(WCM)方法-基础
世界级制造（WCM）方法-基础世界级制造(WCM)方法-基础MANUFACTURING TRAINING UNIT WCM Approach basic WCM 方法–基础MANUFACTURING TRAINING UNIT 此模型的历史 Part 9><>1 Genesis and<>19<50 <>1980 <>1986 <>199<>1-92 200<5 2006 2007 2008 2009 development of WCM 发现生产率差异，in FIAT Group 2个试点工厂获FGA银奖，得初步成果:所有FGA工厂参与;FGA其他工TPM日本和欧美之间差异达FPTPart 2 40%通过第一个示Tychy(波兰)厂铜质奖，扩展到克莱、Mel全面扩展到斯勒，与其WCM overview model 范区域建立信fi(意大工厂马瑞利利);依维柯参TIE供应商他WCM协会 and Loss & Waste WCM首次在美国心&开始运行Part 3 TQC;川崎北美等。
KAIZEN 活动开与的其他公司应用:通用电气合作始在西方运用WCM management WCM 向FGA和第一铜质工集团扩展，始厂criteria overview JIT于2006年 Part 4 Audit 体系 and KAIZEN 译成WCM Association 英文 Part <5 KAIZEN(持续改善)WCM in FIAT Group 起源于丰田today 丰田生产体系传播书书重振菲亚特 (菲亚特WCM TPS) ofTaichi Ohno菲亚特菲亚特菲亚特集WCM协会:丰田生产体系(Shigeo Shingo转施恩伯发布了世改变世界的机器菲亚特走出危机换成英语，传播界级制造:简化(Womack/Jones) ;识别利用WCM汽车生集团的团&供应菲亚特集团TPS) 发展丰田思想应用的经验模型建设菲亚特产体系FAPS 商的FAPS 和外部公司‘精益思想’ 汽车生产体系启动 (Womack/ Jones) 2 ?? Fiat Sepin –all rights reserved WCM_approach_basicMANUFACTURING TRAINING UNIT WCM 框架 Part <>1 Genesis anddevelopment of WCM in FIAT Group Part 2 WCM overview model and Loss &Waste <>1 2 3 4 工作场所体系质量体系维护体系Part 3 物流体系 WCM management criteria overview 零浪费零缺陷零故障零库存 Part 4Audit体系 and WCM Association TIE TQC TPM JIT Part <5 方法全面工业工程全面质量控制全面生产维修准时生产 WCM in FIAT Group today 焦点生产率质量改进技术效率服务水平目标零浪费零缺陷零故障零库存价值人员参与、价值创造、客户满意度 3 ?? Fiat Sepin – all rights reserved WCM_approach_basic 成本部署MANUFACTURING TRAINING UNIT WCM 框架 Part <>1 Genesis anddevelopment of WCM in FIAT Group Part 2 WCM overview model and Loss &Waste <>1 2 3 4 工作场所质量维护物流Part 3 体系WCM management 体系体系体系 criteria overview 零浪费零缺陷零故障零库存 Part 4Audit 体系 and WCM Association TIE TQC TPM JIT 持续改进 Part <5 Mel质Total Productive 维thoTotal Industrial Tota d Engineering 护量控制Just in Time WCM in FIAT Group today ProductivityImprovement of 质量Technical Level of Focus efficiency service zero zero zero zeroObjectives waste defects faults stocks Values 人员参与、价值创造、客户满意 4 ?? Fiat Sepin – all rights reserved WCM_approach_basic 成本部署MANUFACTURING TRAINING UNIT WCM 框架 Part <>1 WCM结构 KPI: Genesisand 安全development of WCM, 质量, Cost, Delivery in FIAT Group Part2 WCM overview model and Loss & Waste Part3 WCM management criteriaoverview Part 4 Audit 体系 and WCM Association Part <5 WCM in FIAT Group today <5 ?? Fiat Sepin – all rights reserved WCM_approach_basic MANUFACTURING TRAINING UNIT WCM 聚焦 Part <>1 Genesis anddevelopment of WCM in FIAT Group 全体员工Part 2 WCM overview model andLoss & Waste Part 3 WCM management criteria overview 浪费和损失Part4 Audit 体系 and WCM Association Part <5 WCM in FIAT Group today 标准和方法 6 ?? Fiat Sepin – all rights reserved WCM_approach_basicMANUFACTURING TRAINING UNIT WCM <>10 个基本原则 Part <>1 Genesis and 安全第一没有标准development of WCM = 没有改进 in FIAT Group Part 2 WCMoverview model and Loss & Waste 工厂V.O.C. 目标= 0 Part 3 WCM management criteria overview Part 4 WCMAudit 体系 and 是可视的WCM是在车间建立起来的 WCM Association Part <5 WCM in FIAT Group today 最佳实践严格应用参与度是WCM的助推器能源方面的危机 7 ?? Fiat Sepin –all rights reserved WCM_approach_basicMANUFACTURING WCMTRAINING - 20 Pillars in 7 Steps UNIT Reactive Preventive Reactive Preventive 反应期预防期 Proactive Proactive 主动期 8 ?? Fiat Sepin – all rights reserved WCM_approach_basicMANUFACTURING TRAINING UNIT WCM 7 steps approach Part <>1 Genesisand development of WCM in FIAT Group Problems are addressed at three levels: Part 2 WCM overview model Reactive Once a problem has emerged,it is attacked and solved PROCESS IS and Loss & Waste 反应期 with corrective measures NOT CHANGED Part 3 WCM management Preventive Analyzcriteria overview ing the problem and detecting its root causes, 预防期 specific countermeasures are taken to avoid future Part 4 reoccurrence of the same problem (learn from history) PROCESS IS Audit System and STRENGTHENWCM Association Proactive Analyzing potential risks, proper countermeasures are 主动期Part <5 taken to prevent the occurrence of a specific problem WCM in FIAT Group today Reactive Preventive Proactive Step <>1 Step 2 Step 3 Step 4 Step <5 Step 6 Step7 9 ?? Fiat Sepin – all rights reserved WCM_approach_basicMANUFACTURING TRAINING UNIT WCM 支柱实施通Part <>1 积往累卓经越验的，路成的功特案征例是推复广杂实性施逐，步更增加:逐步到解决，工厂的参与度不断扩展。
审计报告英文
审计报告英文As an auditor, it is crucial to prepare an audit report that accurately reflects the findings and conclusions of the audit process. The audit report serves as a communication tool between the auditor and the stakeholders, providing an objective assessment of the financial statements and internal controls of the audited entity.The audit report is a formal document that outlines the scope of the audit, the methodology used, the key audit findings, and the auditor's opinion on the fairness of the financial statements. It is important for the report to be clear, concise, and transparent to ensure that the stakeholders can make informed decisions based on the auditor's findings.The audit report typically includes the following sections:1. Introduction: This section provides an overview of the audit process, including the objectives of the audit, the scope of the audit, and the responsibilities of the auditor and the audited entity.2. Executive Summary: The executive summary highlights the key findings and conclusions of the audit, providing a high-level overview for stakeholders who may not have the time to read the entire report in detail.3. Scope of the Audit: This section outlines the specific areas and processes that were subject to the audit, as well as any limitations or constraints that may have impacted the audit process.4. Methodology: The methodology section describes the audit procedures and techniques used to gather evidence and assess the internal controls and financial statements of the audited entity.5. Findings: This section presents the specific findings of the audit, including any material misstatements, deficiencies in internal controls, or other issues that may have been identified during the audit process.6. Conclusion and Opinion: The conclusion and opinion section summarizes the auditor's overall assessment of the fairness of the financial statements and the effectiveness of the internal controls, culminating in the auditor's opinion on whether the financial statements present a true and fair view of the entity's financial position and performance.7. Recommendations: If any significant issues or deficiencies were identified during the audit, the auditor may include recommendations for improvement in this section.In conclusion, the audit report is a critical document that provides stakeholders with an independent and objective assessment of the financial statements and internal controls of the audited entity. It is essential for the report to be clear, comprehensive, and accurate to ensure that stakeholders can rely on the auditor's findings and conclusions. By following the appropriate guidelines and standards, auditors can produce high-quality audit reports that add value to the decision-making process of the stakeholders.。