Audit Plan For APPLE Inc.-print

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编写审计计划

编写审计计划（中英文实用版）英文文档内容：Audit PlanThe audit plan is a crucial document that outlines the objectives, scope, and approach to be followed during an audit.It serves as a roadmap for the audit team, ensuring that the audit is conducted efficiently and effectively.The plan also helps to ensure that all necessary audit procedures are performed and that the audit findings are accurate and reliable.The first step in creating an audit plan is to understand the objectives of the audit.This involves identifying the key areas of focus and the specific risks that need to be addressed.Once the objectives are clear, the next step is to determine the scope of the audit.This includes identifying the relevant financial statements, processes, and systems that will be covered by the audit.After defining the scope, the audit team must select the appropriate audit procedures.These procedures are designed to gather evidence about the financial statements and the effectiveness of the internal controls.The audit team must also consider the timing of the procedures, ensuring that they are performed at the most appropriate time to obtain accurate and reliable results.Finally, the audit plan should include a communication plan.This outlines how the audit findings will be communicated to management and the board of directors.It is important to ensure that the communication is clear and concise, and that it highlights any significant issues or concerns.In conclusion, an effective audit plan is essential to ensure that the audit is conducted in a thorough and efficient manner.It helps to ensure that all necessary procedures are performed and that the audit findings are accurate and reliable.The plan should be well-documented and communicated to all relevant parties.中文文档内容：审计计划审计计划是一个关键的文档，它概述了在审计过程中应遵循的目标、范围和方式。

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As an assistant to the project manager, my role involves assisting in the development of an internal audit plan for the organization. The internal audit plan is a key component of the organization's governance structure, and it outlines the scope, objectives, and activities of the internal audit function.The internal audit plan is developed based on a risk assessment of the organization's operations, processes, and controls. It is designed to ensure that the internal audit function focuses on the areas of greatest risk to the organization and provides assurance that controls are effective in mitigating those risks.Key components of the internal audit plan include:1. Scope and objectives: The internal audit plan clearly defines the scope of the audit, including the specificoperations, processes, and controls that will be reviewed.The objectives of the audit are also outlined, detailing what the audit aims to achieve and the expected outcomes.2. Risk assessment: The internal audit plan includes arisk assessment that identifies and prioritizes the key risks facing the organization. This assessment helps to determine where the internal audit function should focus its effortsand resources.3. Audit activities: The internal audit plan outlines the specific activities that will be conducted as part of theaudit process. This may include interviews with key personnel, review of documentation and records, testing of controls, and other investigative activities.4. Audit schedule: The internal audit plan includes a schedule of audit activities, detailing when each phase ofthe audit will be conducted and the timeline for completion.5. Reporting: The internal audit plan outlines the reporting process, including how audit findings will be communicated to management and other stakeholders. It also includes procedures for follow-up on audit recommendations to ensure that corrective actions are taken.Overall, the internal audit plan is a critical tool for the organization to monitor and evaluate its operations and controls. By assisting in the development of the internal audit plan, I am helping to ensure that the organization's internal audit function is effective in providing assurance that risks are managed and controls are functioning as intended.。

USJ Audit Plan Ver.2

The purpose of this audit plan is to demonstrate overall guidance for audit proceedings. So, please be aware that minor changes can be discussed. Although this plan does not indicate any break time between the interviews, it is to be provided whenever agreed. If you have any requests on this scheduling, please let the auditor knows about it. It would be appreciated if you understand the concept of this audit and cooperate with the proceedings.The issue that we would like you to be aware of：[Participants]When interviewing, attendances of not only management representatives but also the persons who actually deal with the issue are appreciated.[Auditor’s Lunch]When it is difficult for the auditor to go out for lunch, please prepare the lunch for him/her. The Auditor is going to pay for the fee.[Layout Plan]Please prepare layout plan of the premise and buildings for site Audit. Especially, if you have layout plan for fire prevention equipments, your preparation for it is appreciated.[Pictures]Pictures should be taken as evidences on this audit. However, every time the auditor takes pictures, he/she asks your permission. And at the closing, the auditor shows all the pictures to you so that you could re-check whether it is OK for the auditor to bring back in order to create the audit report.[Confidentiality]The auditor and the certification body will treat all information gained during the audit with strict confidentiality.Auditor：Date Name。

Audit Plan

Audit Plan 审核计划
公司名称
公司地址
审核组成员
审核时间
审核标准
IATF16949&VDA6.3
审核目的：
初次审核：1.确认厂商管理体系已按审核标准实施
2.确认厂商研发及制程能力是否达到量产水平
3.确认厂商品质管理能力是否符合IATF16949&VDA6.3要求
监督审核和重新认证：确认管理体系能否持续满足审核要求，相关issue相关得到改善
审核日期
审核时间 9:30
09：30-09：45 09：45-10：30 10：30-11：15 11：15-12：30 12：30-13：00 13：00-14：00 14：00-15：30 15：30-16：00 16：00-16：30 16：30-17：00
17:00
审核员全体审核员
审核排程/部门到达公司首次会议
6.3
ssue相关得到改善
部门司议层交流观高管理层交流现场参观品管部中午休息工程部生产部资材部研发部末次会议结束
审核注意事项： 1审核计划的时间为预估安排，将在开始现场审核前的首次会议中确认 2.审核员保留根据现场的实际情况更改或增加计划中审核项目的权利
3.审核计划，审核范围，跟进审核信息以及任何特别审核报告要求都作为审核的组成部分

crcc内部审核计划

crcc内部审核计划英文回答：Internal Audit Plan for CRCC.Objective:To provide assurance to the Senior Management on the effectiveness of the internal control system.To identify and assess the risks faced by the Company.To make recommendations for improvements to the internal control system.Scope:The internal audit plan will cover all aspects of the Company's operations, including:Financial reporting.Compliance with laws and regulations.Operational efficiency.Information technology.The internal audit plan will be based on a risk assessment of the Company's operations.Methodology:The internal audit team will use a variety of audit techniques, including:Interviews.Observation.Document review.Data analysis.The internal audit team will also use a variety oftools to assist in the audit process, including:Audit software.Data analytics tools.Risk assessment tools.Reporting:The internal audit team will report its findings and recommendations to the Senior Management on a regular basis.The internal audit team will also report anysignificant findings to the Audit Committee.Timeline:The internal audit plan will be implemented over aperiod of three years.The internal audit team will review the plan annually and make any necessary adjustments.Budget:The budget for the internal audit plan is $1 million.中文回答：CRCC 内部审计计划。

AVFoundationPG

AV Foundation Programming Guide Audio&Video2010-11-15Apple Inc.©2010Apple Inc.All rights reserved.No part of this publication may be reproduced, stored in a retrieval system,or transmitted,in any form or by any means,mechanical, electronic,photocopying,recording,or otherwise,without prior written permission of Apple Inc.,with the following exceptions:Any person is hereby authorized to store documentation on a single computer for personal use only and to print copies of documentation for personal use provided that the documentation contains Apple’s copyright notice.The Apple logo is a trademark of Apple Inc. No licenses,express or implied,are granted with respect to any of the technology described in this document.Apple retains all intellectual property rights associated with the technology described in this document.This document is intended to assist application developers to develop applications only for Apple-labeled computers.Apple Inc.1Infinite LoopCupertino,CA95014408-996-1010Apple,the Apple logo,Cocoa,iPhone,iPod, iPod touch,Objective-C,Quartz,and QuickTime are trademarks of Apple Inc.,registered in the United States and other countries.IOS is a trademark or registered trademark of Cisco in the U.S.and other countries and is used under license.OpenGL is a registered trademark of Silicon Graphics,Inc.Times is a registered trademark of Heidelberger Druckmaschinen AG,available from Linotype Library GmbH.Even though Apple has reviewed this document, APPLE MAKES NO WARRANTY OR REPRESENTATION, EITHER EXPRESS OR IMPLIED,WITH RESPECT TO THIS DOCUMENT,ITS QUALITY,ACCURACY, MERCHANTABILITY,OR FITNESS FOR A PARTICULAR PURPOSE.AS A RESULT,THIS DOCUMENT IS PROVIDED“AS IS,”AND YOU,THE READER,ARE ASSUMING THE ENTIRE RISK AS TO ITS QUALITY AND ACCURACY.IN NO EVENT WILL APPLE BE LIABLE FOR DIRECT, INDIRECT,SPECIAL,INCIDENTAL,OR CONSEQUENTIAL DAMAGES RESULTING FROM ANY DEFECT OR INACCURACY IN THIS DOCUMENT,even if advised of the possibility of such damages. THE WARRANTY AND REMEDIES SET FORTH ABOVE ARE EXCLUSIVE AND IN LIEU OF ALL OTHERS,ORAL OR WRITTEN,EXPRESS OR IMPLIED.No Apple dealer,agent,or employee is authorized to make any modification,extension,or addition to this warranty.Some states do not allow the exclusion or limitation of implied warranties or liability for incidental or consequential damages,so the above limitation or exclusion may not apply to you.This warranty gives you specific legal rights,and you may also have other rights which vary from state to state.ContentsIntroduction About the AV Foundation Framework7Representing and Using Media with AV Foundation8Playback8Reading,Writing,and Reencoding Assets9Thumbnails9Media Capture and Access to Camera9Editing9AV Foundation’s Audio-Related Classes10Concurrent Programming with AV Foundation10Chapter1Using Assets11Creating an Asset Object11Options for Initializing an Asset11Accessing the User’s Assets12Preparing an Asset for Use13Getting Still Images From a Video13Generating a Single Image14Generating a Sequence of Images14Reading and Writing Assets16Using an Export Session16Using Asset Reader and Writer17Chapter2Playback19Playing Assets19Handling Different Types of Asset20Playing an Item21Changing the Playback Rate21Seeking—Repositioning the Playhead22Playing Multiple Items22Monitoring Playback23Responding to a Change in Status23Tracking Readiness for Visual Display24Tracking Time24Reaching the End of an Item25Putting it all Together:Playing a Video File Using AVPlayerLayer25The Player View26A Simple View Controller26Creating the Asset27Responding to the Player Item’s Status Change283CONTENTSPlaying the Item28Chapter3Media Capture29Use a Capture Session to Coordinate Data Flow30Configuring a Session30Monitoring Capture Session State31An AVCaptureDevice Object Represents an Input Device32Device Characteristics32Device Capture Settings33Configuring a Device35Switching Between Devices36Use Capture Inputs to Add a Capture Device to a Session36Use Capture Outputs to Get Output from a Session37Saving to a Movie File37Processing Frames of Video40Capturing Still Images40Showing the User What’s Being Recorded42Video Preview42Showing Audio Levels43Putting it all Together:Capturing Video Frames as UIImage Objects43Create and Configure a Capture Session44Create and Configure the Device and Device Input44Create and Configure the Data Output44Implement the Sample Buffer Delegate Method45Starting and Stopping Recording45Chapter4Creating New Assets47Use a Composition to Combine Existing Assets into a new Asset47Creating a File from a Composition49Chapter5Time and Media Representations51Representation of Assets51Representations of Time52CMTime Represents a Length of Time52CMTimeRange Represents a Time Range53Representations of Media54Converting a CMSampleBuffer to a UIImage55Document Revision History574FiguresChapter4Creating New Assets47Figure4-1Inheritance hierarchy for composition objects475FIGURES 6About the AV Foundation FrameworkAV Foundation is one of several frameworks that you can use to play and create time-based audiovisual media.It provides an Objective-C interface you use to work on a detailed level with time-based audiovisual data.For example,you can use it to examine,create,edit,or reencode media files.You can also get input streams from devices and manipulate video during realtime capture and playback.You should typically use the highest-level abstraction available that allows you to perform the tasks you want.For example:●If you simply want to play movies,you can use the Media Player Framework(MPMoviePlayerControlleror MPMoviePlayerViewController),or for web-based media you could use a UIWebView object.●To record video when you need only minimal control over format,use the UIKit framework(UIImagePickerController).Note, however, that some of the primitive data structures that you use in AV Foundation—includingtime-related data structures and opaque objects to carry and describe media data—are declared in the Core Media framework.AV Foundation is an advanced Cocoa framework. To use it effectively, you must have:●A solid understanding of fundamental Cocoa development tools and techniques●A basic grasp of blocks●A basic understanding of key-value coding and key-value observing●For playback,a basic understanding of Core Animation(see Core Animation Programming Guide)7Relevant Chapters: “Time and Media Representations” (page 51)Representing and Using Media with AV FoundationThe primary class that the AV Foundation framework uses to represent media is AVAsset.The design of theframework is largely guided by this representation.Understanding its structure will help you to understandhow the framework works.An AVAsset instance is an aggregated representation of a collection of one ormore pieces of media data(audio and video tracks).It provides information about the collection as a whole,such as its title,duration,natural presentation size,and so on.AVAsset is not tied to particular data format.AVAsset is the superclass of other classes used to create asset instances from media at a URL(see“UsingAssets” (page 11))and to create new compositions(see“Editing” (page 9)).Each of the individual pieces of media data in the asset is of a uniform type and called a track.In a typicalsimple case,one track represents the audio component,and another represents the video component;in acomplex composition,however,there may be multiple overlapping tracks of audio and video.Assets mayalso have metadata.A vital concept in AV Foundation is that initializing an asset or a track does not necessarily mean that it isready for use. It may require some time to calculate even the duration of an item (an MP3 file, for example,may not contain summary information). Rather than blocking the current thread while a value is beingcalculated, you ask for values and get an answer back asynchronously through a callback that you defineusing a block.Relevant Chapters: “Using Assets” (page 11)“Time and Media Representations” (page 51)PlaybackAVFoundation allows you to manage the playback of asset in sophisticated ways.To support this,it separatesthe presentation state of an asset from the asset itself.This allows you to,for example,play two differentsegments of the same asset at the same time rendered at different resolutions.The presentation state for anasset is managed by a player item object;the presentation state for each track within an asset is managedby a player item track ing the player item and player item tracks you can,for example,set thesize at which the visual portion of the item is presented by the player,set the audio mix parameters andvideo composition settings to be applied during playback,or disable components of the asset during playback.You play player items using a player object, and direct the output of a player to Core Animation layer. OniOS 4.1 and later, you can use a queue player to schedule playback of a collection of player items in sequence. 8Representing and Using Media with AV FoundationRelevant Chapters: “Playback” (page 19)Reading,Writing,and Reencoding AssetsAV Foundation allows you to create new representations of an asset in several ways. You can simply reencode an existing asset, or—on iOS 4.1 and later—you can perform operations on the contents of an asset and save the result as a new asset.You use an export session to reencode an existing asset into a format defined by one of a small number of commonly-used presets. If you need more control over the transformation, on iOS 4.1 and later you can use an asset reader and asset writer object in tandem to convert an asset from one representation to another. Using these objects you can,for example,choose which of the tracks you want to be represented in the output file,specify your own output format,or modify the asset during the conversion process.To produce a visual representation of the waveform,you use an asset reader to read the audio track of an asset.Relevant Chapters: “Using Assets” (page 11)ThumbnailsTo create thumbnail images of video presentations,you initialize an instance of AVAssetImageGenerator using the asset from which you want to generate thumbnails.AVAssetImageGenerator uses the default enabled video track(s)to generate images.Relevant Chapters: “Using Assets” (page 11)Media Capture and Access to CameraRecording input from cameras and microphones is managed by a capture session.A capture session coordinates the flow of data from input devices to outputs such as a movie file.You can configure multiple inputs and outputs for a single session,even when the session is running.You send messages to the session to start and stop data flow.In addition,you can use an instance of preview layer to show the user what a camera is recording. Relevant Chapters: “Media Capture” (page 29)EditingAV Foundation uses compositions to create new assets from existing pieces of media(typically,one or more video and audio tracks).You use a mutable composition to add and remove tracks,and adjust their temporal orderings.You can also set the relative volumes and ramping of audio tracks;and set the opacity,and opacity Representing and Using Media with AV Foundation9ramps,of video tracks.A composition is an assemblage of pieces of media held in memory.When you exporta composition using an export session, it's collapsed to a file. On iOS 4.1 and later, you can also create anasset from media such as sample buffers or still images using an asset writer.AV Foundation’s Audio-Related ClassesThere are two facets to the AV Foundation framework—API related just to audio, which was available priorto iOS 4; and API introduced in iOS 4 and later. The older audio-related classes provide easy ways to dealwith audio. They are described in Multimedia Programming Guide,not in this document.●To play sound files,you can use AVAudioPlayer.●To record audio,you can use AVAudioRecorder.You can also configure the audio behavior of your application using AVAudioSession;this is described inAudio Session Programming Guide.Concurrent Programming with AV FoundationCallouts from AV Foundation—invocations of blocks,key-value observers,or notification handlers—are notguaranteed to be made on any particular thread or queue.Instead,AV Foundation invokes these handlerson threads or queues on which it performs its internal tasks.You are responsible for testing whether thethread or queue on which a handler is invoked is appropriate for the tasks you want to perform.If it’s not(for example,if you want to update the user interface and the callout is not on the main thread),you mustredirect the execution of your tasks to a safe thread or queue that you recognize,or that you create for thepurpose.If you’re writing a multithreaded application,you can use the NSThread method isMainThread or[[NSThread currentThread] isEqual:<#A stored thread reference#>]to test whether theinvocation thread is a thread you expect to perform your work on.You can redirect messages to appropriatethreads using methods such as performSelectorOnMainThread:withObject:waitUntilDone:andperformSelector:onThread:withObject:waitUntilDone:modes:.You could also use dispatch_asyncto“bounce”to your blocks on an appropriate queue,either the main queue for UI tasks or a queue you haveup for concurrent operations.For more about concurrent operations,see Concurrency Programming Guide;for more about blocks,see Blocks Programming Topics.10AV Foundation’s Audio-Related ClassesUsing AssetsAsset can come from a file or from media in the user’s iPod Library or Photo library.Simply creating an assetobject,though,does not necessarily mean that all the information that you might want to retrieve for thatitem is immediately available.Once you have a movie asset,you can extract still images from it,transcodeit to another format,or trim the contents.Creating an Asset ObjectTo create an asset to represent any resource that you can identify using a URL,you use AVURLAsset.Thesimplest case is creating an asset from a file:NSURL *url = <#A URL that identifies an audiovisual asset such as a movie file#>;AVURLAsset *anAsset = [[AVURLAsset alloc] initWithURL:url options:nil];Options for Initializing an AssetAVURLAsset’s initialization methods take as their second argument an options dictionary.The only key usedin the dictionary is AVURLAssetPreferPreciseDurationAndTimingKey.The corresponding value is aboolean(contained in an NSNumber object)that indicates whether the asset should be prepared to indicatea precise duration and provide precise random access by time.(Strictly,this and other dictionaries mentionedin this section can use an NSValue object to represent a boolean,however they’re typically represented byan NSNumber object.Recall that NSNumber inherits from NSValue.)Getting the exact duration of an asset may require significant processing ing an approximateduration is typically a cheaper operation and sufficient for playback.Thus:●If you only intend to play the asset,either pass nil instead of a dictionary,or pass a dictionary thatcontains the AVURLAssetPreferPreciseDurationAndTimingKey key and a corresponding value ofNO(contained in an NSNumber object).●If you want to add the asset to a composition(AVMutableComposition),you typically need preciserandom access.Pass a dictionary that contains the AVURLAssetPreferPreciseDurationAndTimingKeykey and a corresponding value of YES(contained in an NSNumber object):NSURL *url = <#A URL that identifies an audiovisual asset such as a movie file#>;NSDictionary *options = [NSDictionary dictionaryWithObject:[NSNumbernumberWithBool:YES]forKey:AVURLAssetPreferPreciseDurationAndTimingKey];AVURLAsset *anAssetToUseInAComposition = [[AVURLAsset alloc] initWithURL:urloptions:nil];Creating an Asset Object112010-11-15 | © 2010 Apple Inc. All Rights Reserved.Accessing the User’s AssetsTo access the assets managed the iPod Library or by the Photos application,you need to get a URL of theasset you want.●To access the iPod Library,you create an MPMediaQuery instance to find the item you want,then getits URL using MPMediaItemPropertyAssetURL.For more about the Media Library,see Multimedia Programming Guide.●To access the assets managed by the Photos application,you use ALAssetsLibrary.The following example shows how you can get an asset to represent the first video in the Saved PhotosAlbum.ALAssetsLibrary *library = [[ALAssetsLibrary alloc] init];// Enumerate just the photos and videos group by using ALAssetsGroupSavedPhotos.[library enumerateGroupsWithTypes:ALAssetsGroupSavedPhotosusingBlock:^(ALAssetsGroup *group, BOOL *stop) {// Within the group enumeration block, filter to enumerate just videos.[group setAssetsFilter:[ALAssetsFilter allVideos]];// For this example, we're only interested in the first item.[group enumerateAssetsAtIndexes:[NSIndexSet indexSetWithIndex:0]options:0usingBlock:^(ALAsset *alAsset, NSUInteger index, BOOL*innerStop) {// The end of the enumeration is signaled by asset ==nil.if (alAsset) {ALAssetRepresentation *representation = [alAssetdefaultRepresentation];NSURL *url = [representation url];AVAsset *avAsset = [AVURLAsset URLAssetWithURL:urloptions:nil];// Do something interesting with the AV asset.}}];}failureBlock: ^(NSError *error) {// Typically you should handle an error more gracefullythan this.NSLog(@"No groups");}];[library release];12Creating an Asset Object2010-11-15 | © 2010 Apple Inc. All Rights Reserved.Preparing an Asset for UseInitializing an asset(or track)does not necessarily mean that all the information that you might want toretrieve for that item is immediately available.It may require some time to calculate even the duration of anitem(an MP3file,for example,may not contain summary information).Rather than blocking the currentthread while a value is being calculated,you should use the AVAsynchronousKeyValueLoading protocolto ask for values and get an answer back later through a completion handler you define using a block.(AVAsset and AVAssetTrack conform to the AVAsynchronousKeyValueLoading protocol.)You test whether a value is loaded for a property using statusOfValueForKey:error:.When an asset isfirst loaded,the value of most or all of its properties is AVKeyValueStatusUnknown.To load a value for oneor more properties,you invoke loadValuesAsynchronouslyForKeys:completionHandler:.In thecompletion handler,you take whatever action is appropriate depending on the property’s status.You shouldalways be prepared for loading to not complete successfully,either because it failed for some reason suchas a network-based URL being inaccessible,or because the load was canceled..NSURL *url = <#A URL that identifies an audiovisual asset such as a movie file#>;AVURLAsset *anAsset = [[AVURLAsset alloc] initWithURL:url options:nil];NSArray *keys = [NSArray arrayWithObject:@"duration"];[asset loadValuesAsynchronouslyForKeys:keys completionHandler:^() {NSError *error = nil;AVKeyValueStatus durationStatus = [asset statusOfValueForKey:@"duration"error:&error];switch (durationStatus) {case AVKeyValueStatusLoaded:[self updateUserInterfaceForDuration];break;case AVKeyValueStatusFailed:[self reportError:error forAsset:asset];break;case AVKeyValueStatusCancelled:// Do whatever is appropriate for cancelation.break;}}];If you want to prepare an asset for playback,you should load its tracks property.For more about playingassets,see“Playback” (page 19).Getting Still Images From a VideoTo get still images such as thumbnails from an asset for playback,you use an AVAssetImageGeneratorobject.You initialize an image generator with your asset.Initialization may succeed,though,even if the assetpossesses no visual tracks at the time of initialization,so if necessary you should test whether the asset hasany tracks with the visual characteristic using tracksWithMediaCharacteristic:.AVAsset anAsset = <#Get an asset#>;if ([[anAsset tracksWithMediaCharacteristic:AVMediaTypeVideo] count] > 0) {AVAssetImageGenerator *imageGenerator =[AVAssetImageGenerator assetImageGeneratorWithAsset:anAsset];Preparing an Asset for Use132010-11-15 | © 2010 Apple Inc. All Rights Reserved.// Implementation continues...You can configure several aspects of the image generator,for example,you can specify the maximumdimensions for the images it generates and the aperture mode using maximumSize and apertureModerespectively.You can then generate a single image at a given time,or a series of images.You must ensurethat you retain the image generator until it has generated all the images.Generating a Single ImageYou use copyCGImageAtTime:actualTime:error:to generate a single image at a specific time.AVFoundation may not be able to produce an image at exactly the time you request,so you can pass as thesecond argument a pointer to a CMTime that upon return contains the time at which the image was actuallygenerated.AVAsset *myAsset = <#An asset#>];AVAssetImageGenerator *imageGenerator = [[AVAssetImageGenerator alloc]initWithAsset:myAsset];Float64 durationSeconds = CMTimeGetSeconds([myAsset duration]);CMTime midpoint = CMTimeMakeWithSeconds(durationSeconds/2.0, 600);NSError *error = nil;CMTime actualTime;CGImageRef halfWayImage = [imageGenerator copyCGImageAtTime:midpointactualTime:&actualTime error:&error];if (halfWayImage != NULL) {NSString *actualTimeString = (NSString *)CMTimeCopyDescription(NULL,actualTime);NSString *requestedTimeString = (NSString *)CMTimeCopyDescription(NULL,midpoint);NSLog(@"got halfWayImage: Asked for %@, got %@", requestedTimeString,actualTimeString);[actualTimeString release];[requestedTimeString release];// Do something interesting with the image.CGImageRelease(halfWayImage);}[imageGenerator release];Generating a Sequence of ImagesTo generate a series of images,you send the image generator agenerateCGImagesAsynchronouslyForTimes:completionHandler:message.The first argument isan array of NSValue objects,each containing a CMTime,specifying the asset times for which you want imagesto be generated.The second argument is a block that serves as a callback invoked for each image that isgenerated.The block arguments provide a result constant that tells you whether the image was createdsuccessfully or if the operation was canceled,and,as appropriate:●The image.14Getting Still Images From a Video2010-11-15 | © 2010 Apple Inc. All Rights Reserved.●The time for which you requested the image and the actual time for which the image was generated.●An error object that describes the reason generation failed.In your implementation of the block,you should check the result constant to determine whether the image was created.In addition,you must ensure that you retain the image generator until it has finished creating the images.AVAsset *myAsset = <#An asset#>];// Assume: @property (retain) AVAssetImageGenerator *imageGenerator;self.imageGenerator = [AVAssetImageGeneratorassetImageGeneratorWithAsset:myAsset];Float64 durationSeconds = CMTimeGetSeconds([myAsset duration]);CMTime firstThird = CMTimeMakeWithSeconds(durationSeconds/3.0, 600);CMTime secondThird = CMTimeMakeWithSeconds(durationSeconds*2.0/3.0, 600);CMTime end = CMTimeMakeWithSeconds(durationSeconds, 600);NSArray *times = [NSArray arrayWithObjects:[NSValue valueWithCMTime:kCMTimeZero],[NSValue valueWithCMTime:firstThird], [NSValuevalueWithCMTime:secondThird],[NSValue valueWithCMTime:end], nil];[imageGenerator generateCGImagesAsynchronouslyForTimes:timescompletionHandler:^(CMTime requestedTime, CGImageRef image,CMTime actualTime,AVAssetImageGeneratorResult result, NSError*error) {NSString *requestedTimeString = (NSString*)CMTimeCopyDescription(NULL, requestedTime);NSString *actualTimeString = (NSString*)CMTimeCopyDescription(NULL, actualTime);NSLog(@"Requested: %@; actual %@", requestedTimeString, actualTimeString);[requestedTimeString release];[actualTimeString release];if (result == AVAssetImageGeneratorSucceeded) {// Do something interesting with the image.}if (result == AVAssetImageGeneratorFailed) {NSLog(@"Failed with error: %@", [error localizedDescription]);}if (result == AVAssetImageGeneratorCancelled) {NSLog(@"Canceled");}}];You can cancel the generation of the image sequence by sending the image generator a cancelAllCGImageGeneration message.Getting Still Images From a Video15 2010-11-15 | © 2010 Apple Inc. All Rights Reserved.Reading and Writing AssetsYou can easily transcode a movie from one format to another,and trim a movie,using anAVAssetExportSession object. On iOS 4.1 and later, you can also use asset reader and writer objects ifyou need more control over the reading and writing operations.●You use an AVAssetReader object when you want to perform an operation on the contents of an asset.For example,you might read the audio track of an asset to produce a visual representation of thewaveform.●You use an AVAssetWriter object to produce an asset from media such as sample buffers or still images.●You can use an asset reader and asset writer object in tandem to convert an asset from one representationto another with more control over the conversion than you do with AVExportSession.Using an Export SessionAn export session is a controller object that manages asynchronous export of an asset.You initialize thesession using the asset you want to export and the name of a export preset that indicates the export optionsyou want to apply(see allExportPresets).You then configure the export session to specify the outputURL and file type,and optionally other settings such as the metadata and whether the output should beoptimized for network use.You can check whether you can export a given asset using a given preset usingexportPresetsCompatibleWithAsset:as illustrated in this example:AVAsset *anAsset = <#Get an asset#>;NSArray *compatiblePresets = [AVAssetExportSessionexportPresetsCompatibleWithAsset:anAsset];if ([compatiblePresets containsObject:AVAssetExportPresetLowQuality]) {AVAssetExportSession *exportSession = [[AVAssetExportSession alloc]initWithAsset:anAsset presetName:AVAssetExportPresetLowQuality];// Implementation continues.}You complete configuration of the session by providing the output URL(the URL must be a file URL)andsetting the the output file type using outputFileType..You can also specify additional properties such asthe time range,a limit for the output file length,whether the exported file should be optimized for networkuse,and a video composition.The following example illustrates how to use the timeRange property to trimthe movie:exportSession.outputURL = <#A file URL#>;exportSession.outputFileType = AVFileTypeQuickTimeMovie;CMTime start = CMTimeMakeWithSeconds(1.0, 600);16Reading and Writing Assets2010-11-15 | © 2010 Apple Inc. All Rights Reserved.。

简述总体审计策略渔具体审计计划的内容

简述总体审计策略渔具体审计计划的内容英文版A Brief Overview of the Contents of the Overall Audit Strategy and the Specific Audit PlanIn the realm of corporate governance and financial transparency, audits play a pivotal role in ensuring the accuracy and reliability of financial statements. Conducting audits effectively requires a well-defined approach, which is achieved through the establishment of an overall audit strategy and a specific audit plan.Overall Audit Strategy:The overall audit strategy serves as a roadmap for the audit process, guiding the auditor in their approach towards achieving the audit objectives. It typically encompasses the following elements:Audit Objectives: Clearly defining the goals and objectives of the audit helps to focus the audit efforts and ensures that all relevant areas are covered.Audit Scope: This defines the breadth and depth of the audit, outlining the specific financial statements, accounts, and transactions that will be reviewed.Audit Approach: The strategy outlines the methods and techniques that will be used to gather evidence, assess risks, and test the assertions made in the financial statements.Resource Allocation: This involves determining the number and type of auditors required, as well as the allocation of time and other resources needed to complete the audit efficiently.Audit Risks: Identification and assessment of potential risks that could impact the audit's findings and recommendations.Specific Audit Plan:The specific audit plan is a more detailed execution plan that builds upon the overall strategy. It typically covers the following areas:Audit Procedures: Detailed steps and methods that will be followed to gather evidence, including the review of documents, interviews, and analytical procedures.Testing of Assertions: This involves testing the various assertions made in the financial statements, such as the existence of assets, the accuracy of revenue recognition, and the completeness of expenses.Audit Timing: Scheduling the audit activities to ensure that they are conducted at appropriate times, such as during peak business periods or when key personnel are available.Audit Sampling: Determining the sample size and selection method for testing, to ensure that the audit is both cost-effective and representative.Communication Plan: Outlining how the audit team will communicate with management, the audit committee, and other stakeholders throughout the audit process.In summary, the overall audit strategy provides a high-level framework for the audit, while the specific audit plan details thespecific steps and procedures that will be followed to achieve the audit objectives. Together, these two components ensure that audits are conducted efficiently, effectively, and in accordance with professional standards.中文版简述总体审计策略与具体审计计划的内容在公司治理和财务透明度领域，审计在确保财务报表的准确性和可靠性方面起着至关重要的作用。

iPhone 配置实用工具_ 移除和更新配置描述文件

关于“iPhone 配置实用工具” 使用“iPhone 配置实用工具”可轻松地创建、加密和安装配置描述文件、记录及安装预置描述文件和授权的应用程序，还能采集诸如控制台日志等的设备信息。
“iPhone 配置实用工具”要求以下一项内容：
Windows XP Service Pack 3，安装了 .NET Framework 3.5 Service Pack1
如果同时使用设备策略和 Exchange 密码策略，则两组策略会合并，且会实施最严格的设置。有关支持的 Exchange ActiveSync 策略的信息，请参阅文章“Exchange ActiveSync 和 iOS 设备”。
/iosdeployment-ipcu/win/1.2/#appbec2b0fb
连接设备后，您可以使用“iPhone 配置实用工具”在设备上安装配置描述文件和应用程序。您还可以查看控制台日志，这与在 Xcode 开发环境中可供查看的日志相同。
iPhone 配置实用工具 ► 创建配置描述文件
关于创建配置描述文件
本文稿使用到术语配置描述文件和有效负载。配置描述文件是一个用于配置 iPhone、iPod touch 或 iPad 的一项或多项设置的文件。有效负载是配置描述文件中某类设置（如 VPN 设置）的合集。配置描述文件包含一项或多项有效负载。
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iPhone 配置实用工具: 移除和更新配置描述文件
当运行“iPhone 配置实用工具”安装程序时，该实用工具会被安装在：Programs\iPhone 配置实用工具。
【注】使用“iPhone 配置实用工具 3.6.2”创建的配置描述文件完全支持 iOS 6.1 设备。您可以配合早期 iOS 版本使用这些描述文件，但是不被版本支持的有效负载和设置将被忽略。

企业风险管理

•Betty Simkins: Good afternoon. Vm Betty Simkins, co-editor of the Journal of Applied Finance and moderator of this roundtable. In this session, we will talk about the current initiatives and issues in Enterprise Risk Management (ERM). I view ERM as a natural evolution of risk management that looks at ail risks across the organization, not just narrow "silos" of risk as viewed in the past. ERM is an important discipline that is gaining popularity and
Bruce Branson is an Associate Director of the Enterprise Risk Management Initiative and Ptvfessor in the Department of Accounting at North Carolina State University in Raleigh. North Carolina 27695. Pal Conce.ssi is a Partner in Global Energy Markets with Deloitte and Touche. LLC, Toronto. Canada M5H 3T9. John RS. Fraser is the Chief Risk Officer and the Vice President of Internal Audit at Hydro One Inc. in Toronto. Ontario M5G 2P5 Canada. Michael Hofmann is a Vice President and the Chief Risk Officer at Koch Industries. Inc. in Wichita. Kansas 67220. Robert (Boh) Kolb ix the Frank W. Considine Chair in Applied Ethics at Loyola University Chicago in Chicago. Illinois 60626. Todd Perkins is the Director of Enterprise Risk at Southern Company, ¡nc. in Atlanta, Georgia 30308. Joe Rizzi is now the Senior Investment Strategist at CapGen Financial in New York. New York ¡0017. At the lime of the ' See page 2 of Enterprise Risk Management - Integrated Framework, roundtable discu.ssion. he was the Managing Director of Enterprise Risk Executive Summary, by COSO. September 2004. Management at Bank of America and La Satte Bank in Chicago. Illinois. Betty J. Simkins is the Wiltiams Companies Professor of Business and an ' See The 360'' View of Risk: Excellence in Risk Management IV by the Associate Professor of Finance in the Spears School of Business at Risk and Insurance Management Society (RIMS) and Marsh: New York, Oklahoma State University- in Stillwater. Oklahoma 74078. 2007, 115

内部审核计划的内容主要包括

内部审核计划的内容主要包括Internal audit plans typically include a comprehensive overview of the organization's processes, systems, and controls to ensure adherence to policies and regulations. 内部审核计划通常包括对组织流程、系统和控制的全面概述，以确保遵守政策和法规。

By outlining the scope, objectives, and methodology of the audit, the plan serves as a roadmap for auditors to follow during the review process. 通过概述审计的范围、目标和方法，计划作为审计师在审查过程中遵循的路线图。

This helps ensure that all key areas are examined, potential risks are identified, and necessary improvements are recommended. 这有助于确保审查所有关键领域，识别潜在风险，并提出必要的改进建议。

One key component of an internal audit plan is risk assessment, which involves identifying and evaluating potential risks that could impact the organization's objectives. 内部审核计划的一个关键组成部分是风险评估，它涉及识别和评估可能影响组织目标的潜在风险。

By analyzing the likelihood and impact of these risks, auditors can prioritize their focus on high-risk areas and allocate resources accordingly. 通过分析这些风险的可能性和影响，审计师可以将重点放在高风险领域，并相应分配资源。

steve jobs的英语作文例子

steve jobs的英语作文例子Steve Jobs, the co-founder of Apple Inc., is a man who needs no introduction. His impact on the world of technology and innovation is undeniable, and his legacy continues to inspire people all over the globe.Born on February 24, 1955, in San Francisco, California, Jobs showed an early interest in electronics and technology. He dropped out of college after just one semester, but continued to audit classes in subjects that interested him, such as calligraphy and typography. This diverse set of interests would later play a key role in shaping his design aesthetics at Apple.In 1976, Jobs co-founded Apple Computer with Steve Wozniak in his parents' garage. Together, they revolutionized the personal computer industry with the release of the Apple I in 1976, followed by the Apple II in 1977.In 1985, Jobs was ousted from Apple after internal power struggles and disagreements with the company's board of directors. He went on to found NeXT, a computer platform development company, and Pixar Animation Studios, which created groundbreaking animated films such as Toy Story and Finding Nemo.Jobs returned to Apple in 1996 when the company acquired NeXT. He took over as CEO in 1997 and embarked on a mission to revitalize the struggling company. Under his leadership, Apple released a series of successful products, including the iMac, iPod, iPhone, and iPad.Jobs was known for his attention to detail, relentless pursuit of perfection, and insistence on simplicity in design. He famously said, "Design is not just what it looks like and feels like. Design is how it works." This philosophy is evident in all of Apple's products, from their sleek, minimalist design to their intuitive user interface.Jobs' knack for innovation and marketing strategy made Apple one of the most valuable companies in the world. His keynote speeches at Apple events became legendary for their showmanship and his ability to captivate an audience. He was known for his charismatic personality, but also for his demanding and sometimes ruthless leadership style.In 2011, Jobs announced that he was stepping down as CEO of Apple due to health issues. He passed away on October 5, 2011, at the age of 56. His death was mourned by people all over the world, and tributes poured in from world leaders, tech giants, and fans alike.Jobs' impact on the world of technology and innovation is immeasurable. His visionary leadership and creative genius have left an indelible mark on the world, and his legacy continues to inspire countless entrepreneurs and innovators. Steve Jobs may no longer be with us, but his spirit lives on in the revolutionary products and ideas he brought to life at Apple Inc.。

CHAPTER10 《会计英语》

Unit 1 An Overview of Auditing
➢ TYPES OF AUDITS. ➢Operational Audits. ➢An operational audit is a review of any part of an organization's operating procedures and methods for the purpose of evaluating efficiency and effectiveness.
Unit 2 Audit Process
➢ AUDIT OBJECTIVES.
➢There are eight audit objectives:
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Unit 1 An Overview of Auditing
➢DEFINITION OF AUDITING.
Quantifiable Information and Established Criteria. Economic Entity.
Accumulating and Evaluating Evidence. Competent, Independent Person. Reporting.
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。

稽查计划和日程英语

稽查计划和日程英语英文回答：An audit plan and schedule are essential tools for ensuring that an audit is conducted efficiently and effectively. The audit plan outlines the scope andobjectives of the audit, while the audit schedule detailsthe specific tasks that will be performed and the timeframe for completing them.Audit Plan.The audit plan should be developed in conjunction with the audit team and should include the following information:The audit objectives.The scope of the audit.The audit criteria.The audit procedures.The audit timeline.The audit budget.The audit objectives should be specific, measurable, achievable, relevant, and time-bound (SMART). The scope of the audit should define the areas that will be covered by the audit. The audit criteria should be the standards against which the audit findings will be evaluated. The audit procedures should be the specific steps that will be taken to gather evidence and test the audit criteria. The audit timeline should specify the start and end dates for the audit, as well as the interim deadlines for completing specific tasks. The audit budget should estimate the costs of conducting the audit.Audit Schedule.The audit schedule should be developed based on theaudit plan and should include the following information:The specific tasks that will be performed.The timeframe for completing each task.The resources that will be needed to complete each task.The responsibilities of each audit team member.The specific tasks that will be performed should be aligned with the audit objectives and procedures. The timeframe for completing each task should be realistic and should allow for unexpected delays. The resources that will be needed to complete each task should be identified, including the personnel, equipment, and materials. The responsibilities of each audit team member should beclearly defined.The audit plan and schedule are living documents that should be updated as needed throughout the audit process.The audit team should meet regularly to review the progress of the audit and to make any necessary adjustments to the plan and schedule.中文回答：稽查计划。

英语作文乔布斯

英语作文乔布斯Steve Jobs: A Visionary in the Tech WorldIn the realm of technology, few figures have left asindelible a mark as Steve Jobs. Born on February 24, 1955, in San Francisco, California, Jobs was a co-founder of Apple Inc., a company that revolutionized the way we interact with technology.Jobs’ early life was marked by a passion for electronics and a knack for innovation. He dropped out of college after only six months but continued to audit classes that interested him, such as calligraphy, which he later credited for influencing the design of the Macintosh computer.In 1976, Jobs, along with Steve Wozniak and Ronald Wayne, founded Apple Computer in the Jobs family garage. Thecompany's first product, the Apple I, was a modest success,but it was the Apple II that catapulted Apple into the mainstream. The Apple II was one of the first mass-produced personal computers and became a symbol of the personal computing revolution.Jobs' vision for user-friendly technology was evident in the development of the Macintosh, which was introduced in 1984. The Macintosh was the first commercially successful personal computer to feature a graphical user interface, making itmore accessible to the average consumer.Despite being ousted from Apple in 1985, Jobs' influence on the tech industry continued. He founded NeXT Computer, which focused on high-end computers for the education and business markets. His work at NeXT led to the development of the NeXTSTEP operating system, which would later become the foundation for Apple's macOS.In 1997, Apple acquired NeXT and Jobs returned to the company he co-founded. His second tenure at Apple was marked by a series of groundbreaking products, including the iMac, iPod, iPhone, and iPad. Each of these products not only redefined their respective markets but also set new standards for design and functionality.Jobs' leadership style was characterized by his high standards and relentless pursuit of excellence. He was known for his ability to inspire his teams and push them to achieve what they thought was impossible. His famous "Think Different" campaign encapsulated his philosophy and became a rallying cry for creativity and innovation.Beyond his contributions to technology, Jobs was also a philanthropist. He quietly supported various charitable causes and was known to help individuals in need. His influence extended beyond the products he created, inspiring a generation of entrepreneurs and innovators.Steve Jobs passed away on October 5, 2011, after a longbattle with pancreatic neuroendocrine tumor. His legacy, however, lives on through the products and services that havebecome integral parts of our daily lives. Jobs' life serves as a testament to the power of vision, creativity, and the relentless pursuit of excellence. His impact on the tech world and beyond will be felt for generations to come.。

WEIGHTHANDLINGEQUIPMENT,AUDITPLAN-…：重量搬运..

WEIGHT HANDLING INFORMATION AND DOCUMENTATION THE FOLLOWING IS A LISTING OF INFORMATION AND DOCUMENTATION (AS APPLICABLE) THAT MAY BE REQUESTED AND NEEDS TO BE MADE AVAILABLE BY THE ACTIVITY WEIGHT HANDLING EQUIPMENT PROGRAM MANAGERS DURING THE WEEK OF THE AUDIT. IT IS NOT INTENDED THAT THE ACTIVITY ASSEMBLE ALL THE LISTED INFORMATION IN ADVANCE; HOWEVER, THE ACTIVITY SHOULD BE AWARE OF THE LOCATIONS OF THE INFORMATION LISTED AND PROVIDE THE INFORMATION IN A TIMELY MANNER IF REQUESTEDProgram Management (As Applicable)1. Copies of all letters of designation from the Commanding Officer(s) and the Certifying Official.2. Data supporting the number of cranes certified. (Provide a completed copy of the "CRANE DATA SHEET".)3. List of all cranes rented or contracted during the past year.4. List of other organizations with contracting authority that may order crane services.5. Copies of any special programs, analyses, or areas of interest (non-Navy owned cranes) that were not mentioned.6. Copy of all internal quality deficiency reports along with documentation of any corrective action taken.Engineering (As Applicable)1. Shop repair order log for maintenance, repair and alteration work on loadbearing/load controlling/operational safety device components.2. Copies of all NAVCRANECEN and locally approved crane alterations per reference(c), section 4.3. Copies of all deficiency reports.4. Instructions for processing crane alterations, deficiencies, shop repair orders, and spare parts procurement.5. Procedure for technical data control and changes to technical data.6. List of NAVCRANECEN equipment deficiency memoranda received/implemented.Alterations (As Applicable)1. Shop repair order log for maintenance, repair and altera tion work on loadbearing/load controlling/operational safety device components.2. Master log for pre-engineered procedures along with procedures.3. List of load bearing/load controlling/operational safety device components.4. Instruction for deficiency reporting.5. Copies of all deficiency reports.6. List of all local and NAVCRANECEN alterations.7. Alteration form and instructions.Crane Operations & Operator Training (As Applicable)1. Activity instructions pertaining to crane operations and operator licensing.2. Operator's daily check lists (ODCL) for category 1, 2, 4 and cab operated category 3 cranes.3. Operator's (monthly) pre-use inspection check lists for category 3 bridge, gantry, & wall cranes.4. Letters of designation for license program personnel.Rigging & Rigger Training (As Applicable)1. Activity instruction(s) for inspection, test and accountability of rigging gear.2. Activity instruction(s) for crane rigging operations.Documentation/Equipment Condition (As Applicable)(Majority Located in Equipment History File)1. Maintenance inspection specification and record for category 1 cranes:a. Type A - Latest type "A" plus previous 4 type "A"b. Type B - Latest type "B" plus previous yearc. Type C - Latest type "C" inspection plus previous one.2. Record of latest plus previous annual maintenance inspection for category 2, 3 & 4 cranes.3. Operator's daily checklists, current and previous month.a. Operator's (monthly) pre-use inspection check lists for category 3 bridge, gantry, & wall cranes.4. Copies of shop repair orders or other repair documents:a. Load bearing/controlling components, 7 years.b. SRO’s and other work documents involving repair, replacement, disassembly, alteration, or adjustment to load bearing/load controlling parts and operational safety devices must clearly describe the work to be done.c. Deficiencies and corrective actions to load bearing and load controlling parts and operational safety devices5. Nondestructive test reports, latest for component.6. Crane condition inspection record and extensions, current plus previous one.7. Certification of load test and extensions, current plus previous one.a. Third party certifications for longshoring operations - current plus previous one.8. Certification of nominal or actual breaking strength of wire rope9. Modification approvals to load bearing/controlling parts and safety devices, for life of crane.10. Crane deficiency reports, 7 years.11. Accident reports, 7 years.12. Hook tram point base measurement, life of crane (or hook).13. Operational lifts exceeding the certified rated capacity, life of crane.14. Crane specifications, life of crane.15. Purchase contracts (if available), life of crane.16. Crane acceptance test (if available), life of crane.17. Mobile crane operating procedure for ancillary equipment, life of crane.18. Crane stability data, life of crane.19. Lubrication charts and schedule.Equipment Maintenance/Repair (As Applicable)1. Maintenance/repair Instruction:a. Provide copy of maintenance/repair instruction.2. Maintenance/repair documentation:a. Provide copy of all maintenance/repair work documents, with description of process flow.3. Maintenance inspections:a. Provide plan (including scheduled/completed) maintenance/inspections performed with the frequencies for category 1, 2, 3 and 4 cranes.4. Specification data sheets:a. Provide one sample copy of specification data shee ts for Category 1, 2, 3, & 4 cranes.b. Provide one sample copy of crane inspector's internal evaluation of lubrication records with recommendations.Inspection/Certification/QA (As Applicable)1. Copy of current crane certification instruction.2. Outline of certification review process.3. List of any cranes which may have outstanding external tasking (e.g., coupling alignment data).Safety (As Applicable)1. Copy of all local instructions related to crane accidents, including procedures and responsibilities for reporting.2. Copy of all crane accidents, and incidents report/critiques, including all contractor cranes, which have occurred since the previous audit.3. Documentation related to all crane program safety meetings and training completed or planned.4. List of NAVCRANECEN crane safety advisories (CSA) received/implemented.Training and Qualification (As Applicable) 1. Employee training records.。

精品Audit plan

A u d i t P l a n审核计划Notes to Client:∙Please help to prepare protective cloth to auditors for onsite visit.请为审核员准备好现场审核需要的工作服。

∙Please prepare well all necessary documents/records for audit by advance.请事先准备好所有审核需要的文件和记录。

∙Times are approximate and will be confirmed at the opening meeting prior to commencement of the audit.本审核计划的时间安排是预先估计的，我们将在审核前的首次会议上与贵司确定具体的时间安排。

∙SGS auditors reserve the right to change listed in above before or during the audit depending on the results of on-site investigation.SGS审核员有权在审核前或审核中，根据现场的具体情况改变审核的安排。

∙ A private place for preparation, review and conferencing is requested for the auditor’s use.请单独安排一个场所，便于审核员准备，审核和总结审核工作。

_________________________________________________________________________________ Confirmed receipt by Client Signature客户签字确认。

审计人员一年工作计划

审计人员一年工作计划**Auditor"s Annual Work Plan**As an auditor, a well-structured annual work plan is crucial for the effective and efficient completion of tasks throughout the year.The plan should outline key objectives, target areas, and expected outcomes to ensure a smooth audit process.审计人员一年的工作计划对于整年工作的有效性和效率至关重要。

该计划应该概述关键目标、重点领域和预期成果，以确保审计过程的顺利进行。

The first quarter is dedicated to preparation and planning.This includes updating audit manuals, developing new audit programs, and establishing the audit plan for the year.It is also a time to identify any new risks that may have arisen since the last audit.第一季度用于准备和规划。

这包括更新审计手册、开发新的审计程序，以及制定全年的审计计划。

这也是识别自上次审计以来可能出现的新风险的时候。

The second quarter focuses on executing the audit plan.This involves conducting fieldwork, gathering evidence, and testing internal controls.It is a critical phase where the accuracy and thoroughness of the audit depend on the auditor"s professional judgment and expertise.第二季度专注于执行审计计划。

内审计划制定操作规程

内审计划制定操作规程**Audit Plan Development Operation Procedure**The audit plan development is a crucial step in the audit process.It involves a detailed analysis of the organization"s operations, risks, and controls to determine the scope, objectives, and methodology of the audit.The following is a guideline for developing an effective audit plan: **内审计划制定操作规程**内审计划制定是审计过程中的关键步骤。

它涉及对组织运营、风险和控制的详细分析，以确定审计的范围、目标和审计方法。

以下是如何制定有效内审计划的指南：1.**Understand the Organization"s Objectives: Before developing an audit plan, it is essential to understand the organization"s objectives, strategies, and goals.This will help in aligning the audit plan with the organization"s overall objectives.****了解组织目标：在制定审计计划之前，了解组织的目标、战略和目标至关重要。

这将有助于将审计计划与组织的整体目标保持一致。

**2.**Identify Key Risks: Identify the key risks that could affect the achievement of the organization"s objectives.This will help in determining the focus areas for the audit plan.****识别关键风险：确定可能影响组织目标实现的关键风险。

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Audit ReportCGA3班张未、梅彤彤、尹喆琦、吴佳妮OverviewThe Company designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players, and sells a variety of related software, services, peripherals, networking solutions, and third-party digital content and applications. In addition, the Company sells a variety of third-party iPhone, iPad, Mac and iPod compatible products, including application software, and various accessories, through its online and retail stores. The Company’s fiscal year is the 52 or 53-week period that ends on the last Saturday of September. Unless otherwise stated, all information presented in this Form 10-K is based on the Company’s fiscal calendar. The Company is a California corporation established in 1977.The Company’s products and services include iPhone, iPad, Mac, iPod, Apple TV, a portfolio of consumer and professional software applications, the iOS and OS X operating systems, iCloud, and a variety of accessory, service and support offerings. The Company also sells and delivers digital content and applications through the iTunes Store, AppStore™, iBooks Store™, and Mac App Store. The Company sells its products worldwide through its retail stores, online stores, and direct sales force, as well as through third-party cellular network carriers, wholesalers, retailers, and value-added resellers. The Company sells to consumers, small and mid-sized businesses (“SMB”), and education, enterprise and government customers. In the past few years, with the aid of IOS system, Apple Inc. gradually develops for the world's top smartphone manufacturer and the largest market capitalization incorporation.In 2013, Apple's total assets is $207,000 million and net sales is $170,910 million. As of September 28, 2013, the Company had approximately 80,300 full-time equivalent employees and an additional 4,100 full-time equivalent temporary employees and contractors. Approximately 42,800 of the total full-time equivalent employees worked in the Company’s Retail segment. A mix of cultures, genders, age groups, beliefs, interests and opinions in the workplace helps foster debate, discussion, ideas and innovation.The shares of Apple Inc. are quoted on the following stock exchanges:Symbol Trading currency NASDAQ:AAPL (since 1980) AAPL USDStage one: Accept client and perform initial audit planning (1) New client investigation-Client’s standing in the business communityApple has been a leading company in the smartphone manufacture industry with the aid of IOS system. The c ompany’s customers are primarily in the consumer, SMB, education, enterprise and government markets. The Company believes a high-quality buying experience with knowledgeable salespersons who can convey the value of the Company’s products and services greatly enhances its ability to attract and retain customers.. Because of the high-level development line, Apple recently is threatened by other electronics manufacturing companies, such as Samsung. As a result, the c ompany’s strategy includes enhancing and expanding its own retail and online stores and its third-party distribution network to effectively reach more customers and provide them with a high-quality sales and post-sales support experience. The market shares was approaching to 20.3% which fallen compared with the past time. Apple’s largest competitors are Samsung and LG. Therefore, Apple’s standing is harmed by the fierce competition.-Financial stabilityThough the net sale of MAC and iPod was declined by 7% and 21%, Apple also has a enviable financial stability. In 2013, Apple’s net sales rose 9% or $14.4 billion during 2013 compared to 2012.This resulted from growth in net sales of iPhone, iTunes, software, and services, and iPad. This good financial position may have positive impact on integrity of our client and decrease the possibility of misstatement due to fraud.-Relations with its previous CPA firmErnst & Young has served as Apple’s independent auditor for each of the fiscal years in the three-year period ended September 28, 2012. The relationship between the two parties is smooth and Apple has got a clean opinion each year when the audit was performed by E&Y.Communication with the predecessor auditor E&YBefore the acceptance is ensured, we have to initiate a communication with the predecessor auditor-E&Y. In our work, we got a positive response from E&Y after it obtained permission from Apple. We evaluate the disputes between the two parties to determine whether the integrity of our potential client will have an adverse on our work. The results are good for this cooperation.(2) I dentify client’s reasons for aud itApple has business and operations in more than 60 countries and districts and this means the accounting processes are complex and involve huge human resources. Under this circumstance, we should assume that the financial statements of Apple Inc. would be widely used by various of stakeholders, not only shareholders. Especially, Apple is undergoing constant growth, resulting that its investors and stakeholders would use the financial statements more extensively to make investment decisions. If there were material misstatements in the financial statements and we did not locate the misstatements, we would be faced with legal suits. Apple will expand the investment, so we lower the acceptable audit risk this year due to the positive performance and the prudence factors caused by a first audit.(3) Obtain an understanding with the clientBefore the audit is performed, we document our understanding with the client in an engagement letter. You will find an engagement letter in appendix one. (Appendix 1: engagement letter)(4) Develop overall audit strategyAfter understanding the client’s reasons for the audit and obtaining the foreseen users of the financial statements, we develop a preliminary audit strategy. In our investigation, we learned that the smart product manufacture industry is full of fierce competitions and unfortunately, Apple Inc. now seems to face more competitive situation. Under this pressure, we are skeptical about whether the management would be encouraged to take aggressive accounting procedures. We increase the estimated inherent risk and control risk compared to the last year’s figures. We would assign appropriate staff to the audit work based on the client’s net sales in each business locations of the whole world. Following are 6 major markets and their net sales.Net Salesby Operating Segment 2013($m)Change2012($m)Change 2011($m) ChangeAmericas 62,739 9% 57,512 28.31% 38,315 50% Europe 37,883 4% 36,323 13.28% 27,778 31% GreaterChina (a)25,417 13% 22,533 8.19% 12,690 78% Japan 13,462 27% 10,571 7.22% 5,437 94% Rest of AsiaPacific11,181 4% 10,741 8.18% 9,902 8% Retail 20,228 7% 18,828 6.30% 14,127 33% Total netsales170,910 9% 156,508 9.06% 108,249 45%Understand the client’s business and industry(1) Industry and external environment 行业与外部分析Recent significant declines in economic conditions around the world make it necessary to consider the client’s ability to continue as a going-concern. At the same time, with the improvement of market economic system, rapid economic development and the rise of income level of resident , the demand of mobile phones has increased. In this environment, The commodity market is developing rapidly. This has lead to the surge of the consumption. Mobiles remain one of the most popular consumption choices. And the smart phone segment remains the brightest spot in the mobile communication industry. Followings are the market shares in mobile communication industry.(Appendix 2: PEST analysis)Today, industry participants are creating competing ecosystems of mutually beneficial partnerships to combine hardware, software, services and an application environment to create high-quality differentiated smart phones. Certain smart phone platforms and their related ecosystems have gained significant mom entum and market share, specifically Apple’s IOS platform and Google’s Android platform, and are continuing apace, with Android-based smart phones increasingly gaining market share at lower price points. What’s more,a feature phone-specific ecosystem has emerged involving very low-cost components and manufacturing processes. Speed to market and attractive pricing are critical factors for success.-Fierce competitionThe markets for the Company’s products and services are highly competitive and the Company is confronted by aggressive competition in all areas of its business. These markets are characterized by frequent product introductions and rapid technological advances that have substantially increased the capabilities and use of mobile communication and media devices, personal computers, and other digital electronic devices. The Company’s competitors who sell mobile devices and personal computers based on other operating systems have aggressively cut prices and lowered their product margins to gain or m aintain market share. The Company’s financial condition and operating results can be adversely affected by these and other industry-wide downward pressures on gross margins. Principal competitive factors important to the Company include price, product features, relative price/performance, product quality and reliability, design innovation, a strong third-party software and peripherals ecosystem, marketing and distribution capability, service and support, and corporate reputation.The Company is focused on expanding its market opportunities related to personal computers and mobile communication and media devices.These markets are highly competitive and include many large, well-funded andexperienced participants. The Company expects competition in these markets to intensify significantly as competitors attempt to imitate some of the features of the Company’s products and applications within their own products or, alternatively, collaborate with each other to offer solutions that are more competitive than those they currently offer. These markets are characterized by aggressive pricing practices, frequent product introductions, evolving design approaches and technologies,rapid adoption of technological and product advancements by competitors, and price sensitivity on the part of consumers and businesses.The Company’s digital content services have faced significant competition from other companies promoting their own digital music and content products and services, including those offering free peer-to-peer music and video services.The Company’s future financial condition and operating results depend on the Company’s ability to continue to develop and offer new innovative products and services in each of the markets in which it competes. The Company believes it offers superior innovation and integration of the entire solution including the hardware (iPhone, iPad, Mac, and iPod), software (iOS, OS X and iTunes), online services, and distribution of digital content and applications (iTunes Store, App Store, iBooks Store and Mac App Store). Some of theCompany’s current and potential competitors have substantial resources and may be able to provide such products and services at little or no profit or even at a loss to compete with the Company’s offerings.-Regulatory requirementsThe international mobile phones company operates globally and their policy should follow the international exchange rate system requirements.As is known that the most important factors to keep the company competitive is the innovation and creation so that each company in this industry should follow the requirements of the intellectual property rights.The transactions of the mobile phone business should follow the regulation of technical standards and trade policies as well as enforcement of such regulation and policies in countries around the world .Companies should develop their products based on existing regulations and technical standards. Environmental issues are integrated in business activities and are everyone’s responsibility. Additionally, each company in this industry should design the environmental goals and follow the legal requirements.The performance of the internal control should follow the COSO, and the company’s compliance with legal and regulatory requirements, including also the performance of its ethics based on Code of ethics. In addition, the accounting of the mobile phones company in this industry should follow the IFRS or US.GAAP.-Success factors1)Management of Apple has excellent vision.For example, at the end of the last century, personal computers began to spread, computers throughout the world are all rectangular screen and gray shell, the whole world is like a strict management of CPA firms. The management of Apple has to find business opportunities, launch colorful iMac computer, brings huge impact on the computer industry, but also reflects the pioneering spirit of innovation.2)Products of Apple Inc. are good at grasping and leading the fashion. Apple's products all have gorgeous appearance, almost no difference between competitors’product in properties, although it can attract the attention of consumers by fashion appearance and excellent workmanship, and has wonthe favor of the market.3)Good at developing new business.The prevalence of iPod promoted the popularity of Apple MP3 player, see business opportunities, the iPod and iTunes software, and the establishment of Apple Store, music downloads, and achieved great success. IMac computer unified installed the Mac operating system, successfully into the operating system market through a simple and beautiful interface and high execution efficiency, changed the way people use computer concept, won the people's favorite. In 2007, Apple's entry into the mobile phone market, launched the iPhone mobile phone, stylish appearance and powerful function and simple operation novelty immediately formed a great impact on the mobile phone market, which caused the trend of intelligent mobile phone. In 2008, Apple launched the MacBook Air netbook with its stylish design and lightweight caused thereafter netbook boom. In 2009, Apple launched the iPad tablet computer, make persistent efforts, develop a new electronic products market 4) Marketing everywhereApple use a series of methods, to cultivate the fans’ religious fervor for Apple brand. Including rendering products’mystery etc.. And most important, is strengthening the symbol of Apple products, the most effective marketing strategy is rooted in the product itself. Apple Inc. use the combination of color, sound, shape and other elements to establish a clear brand image. Apple makes its brand image in people's minds through these strategies.5) Cultivation of corporate culture and improve customer loyalty.Apple has innovative ideas almost paranoid, Apple has always strive to make each product own can reach the acme of perfection, full of human human. Whenever there is an important product is completed, Apple will return the original thinking, and the products to start again. So some people think that this is a kind of morbid quality, perfectionism control freak flag. Boston Consultation Service Co surveyed 940 executives in industries worldwide, including 25% of the people think that apple is the world's most innovative companies.6)Talents cultureApple believes that a small team consisting of top talent to run huge wheel, just have fewer such top team is enough. Therefore, apple spent a lot of time and energy for the call, to find the most outstanding staff, he heard about and what he thinks Apple positions for the most suitable person.(2) Assess business risk-Major sources of revenueThe Company manages its business primarily on a geographic basis. Accordingly, the Company determined its reportable operating segments, which are generally based on the nature and location of its customers, to be the Americas, Europe, Greater China, Japan, Rest of Asia Pacific and Retail. The Americas segment includes both North and South America. The Europe segment includes European countries, as well as India, the Middle East and Africa. The Greater China segment includes China, Hong Kong and Taiwan. The Rest of Asia Pacific segment includes Australia and Asian countries, other than those countries included in the Company’s other operating segments. The Retail segment operates Apple retail stores in 13 countries, including the U.S.You would find the segment information in appendix 3.The growth in net sales in the Greater China segment during 2013 resulted from two major iPhone introductions during the year, iPhone 5 in December 2012 and iPhone 5c and iPhone 5s in September 2013. Further contributing to the growth in 2013 was the introduction of the fourth generation iPad and iPad mini during the second quarter of 2013 and an increase in iPhone channel inventory as of the end of 2013 compared to the end of 2012. While net sales in the China segment were up 13% for all of 2013, net sales for the second half of 2013 declined 4% compared to the second half of 2012.You would find the information in appendix 3.-Sources of financingThe sources of company’s capital are mainly composed of two parts, one is debt (the creditor’s capital), and the other is equity (the shareholder’s capital). According to the Form 10-K 2013 of APPLE Inc., details are as followed:1)Debta. Long-term interest-bearing liabilities, such as loans from bank, committed credit facilities and varieties of commercial paper programs;b. Short-term borrowings, such as a number of short-term uncommitted facilities;c. Structured finance which includes customer financing and other third-party financing.2)Equitya. Capital and reserves attributable to equity holders of the parent, from which are the following items:Share capital, Share issue premium, Treasury shares, Translation differences, Fair value and other reserves, Reserve for invested non-restricted equity, aswell as Retained earnings.b. Non-controlling interests-Related partiesThough suffering from a continuing loss, APPLE is still a successful company in the past 35 years when we consider the effectiveness of internal controls. In the Form 10-k 2013 of APPLE Inc., we get the appropriate disclosure about the related parties transactions.There have been no material transactions during the last three fiscal years to which any director, executive officer or 5% shareholder, or any relative or spouse of any of them, was a party. There is no significant outstanding indebtedness owed to APPLE by any director, executive officer or 5% shareholder. There are no material transactions with enterprises controlling, controlled by or under common control with APPLE or associates of APPLE.Our team would test for some debt accounts with material account balances to see if there are outstanding debts owed to APPLE by any related parties.(3) Objectives and strategiesIn the Form I0-K 2013 of APPLE Inc., it disclosed its forward-looking statements. From the he Form I0-K 2013 of APPLE Inc., it disclosed 15 strategic acquisitions. But there’re only eight acquisitions announced to the public, for the remaining seven are still confidential. This eight acquisitions are included the maps, voice technology company. From the above it announced the acquisition of eight terms, and its related technologies are applied to improve existing products already released or above, and that mysterious 7 undisclosed acquisition is obviously aimed at new products, so Apple intends to conduct a confidential report, in order to avoid the outside world insight into its future product development trends.In the audit, we would evaluate each of the objectives to see what APPLE has done and the gaps between what they want and what they have. By evaluate the possibility of realization, we would gain an understanding about whether aggressive accountings were encouraged. This understanding would have an impact on our risk assessment.Stage three: Assess client business riskThe client business risk can arise from any of the factors affect the client and its environments, such as significant declines in the economy, new technology, or industry conditions as well as competitors.-Competitor performanceCertain platforms and their related ecosystems have gained significant momentum and market shares, specifically Google’s Android platform which is continuing apace, with Android-based products increasingly gaining market share at lower price points.-New technologyFor Apple Inc., the proportion of investment in R&D of sales is approximately 2.2% which of the amount is less than IBM whose is 6%. Though an existence of less and less investment, the outcome of Apple’s innovative ability is goodish. But if Apple wants to get continuous increasing income, high expenditures on R&D is necessary to strengthen the competitiveness.Apple is trying to improve the technology to distinguish from Samsung and other rivals. It has to spend huge amount of money in R&D section of value chain to cope with the increasingly fierce competition.If Apple Inc. is not successful in the market, its business would become more dependent on sales, which is, especially at lower price points, an increasingly commoditized and intensely competitive market, with substantially lower growth potential, prices and profitability compared to the market. Of course, the investment would be totally in vain and the Apple Inc. will be faced with an awful in debt.-Industry conditionsElectronic industry is an industry requiring a high level of market segments. Customers need different kinds of products with different levels of quality and price. We believe that Apple Inc. has formed a market strategy with relatively stable price and high quality.At the same time, the industry is also a place where the development of enterprises and the whole industry is promoted by continuously updated technology. Apple Inc. is faced with more challenges because risk of increasing costs, exchange rate and economic fluctuation.Stage four: Perform preliminary analytical proceduresAuditors perform preliminary analytical procedures to better understand the client’s busi ness and to assess business risk. One such procedure compares client ratios to industry to provide an indication of the company’s performance. We design the analytical procedure to compare the ratios of Apple and the related ratios of industry to understand Apple better and to assess the business risk of Apple.Planning analytical procedures of AppleSelected ratiosApple09/29/12Industry12/31/12Apple09/24/11Industry12/31/11Apple09/25/10Industry12/31/10Short term ratiosCash ratio 3.15 1.05 2.92 1.01 2.46 0.94 Quickratio3.43 1.53 3.11 1.48 2.73 1.44 Currentratio1.50 1.20 1.61 1.232.01 1.37Turnover ratioAccountsreceivableratio19.20 11.10 19.90 11.32 14.71 11.16Days tocollect AR19.01 32.88 18.34 32.24 24.81 32.71 Inventoryturnover111.06 45.81 83.03 40.18 37.62 42.19Days tosellinventory3.29 7.974.40 9.08 9.70 8.65Long-term solvencyDebt toequity0.49 1.83 0.52 1.27 0.57 1.23Profitability ratiosProfitmargin35.3% 11.69% 31.2% 11.08% 28.2% 11.11%ROA 38.14% 13.02% 35.71% 13.28% 30.22% 13.46% ROE 57.2% 31.54 55.0% 30.99% 46.7% 30.28% The table above presents key financial ratios calculated for Apple, along with comparative industry information that we might consider during the audit planning. These ratios are based on the Apple’s Form-10K report.The profitability measures indicate that Apple Inc. is performing very well, because Apple’s situation is better than the current situation of the smart product industry. The ROA and ROE ratio indicate a good financial situation of Apple Inc. because the numbers of them are positive.In identifying areas of specific risk，we are likely to focus on the profit margin ratios, cash ratios and debt to equity ratios.The analytical procedures will be used in planning phase, testing phase and completion phase. In the planning phase, analytical procedures are used to understand the client’s business, industry and assess the client’s ability of going concern.Stage five: Set materiality and assess acceptable audit risk and inherent riskPreliminary judgment about materiality(1) Set preliminary judgment about materiality 关于实质性初步判断While setting preliminary judgment about materiality, we use the materiality guidelines in our textbook. That is,1. The combined total of misstatements in the financial statements（1）、Exceeding 6 percent is normally considered material.（2）、A combined total of less than 3 percent is presumed to be immaterial. 2. The 3 percent to 6 percent are measured in relation to the appropriate base. ..preliminary judgment about materiality(rounded, in USDm)Total Amountminimum maximum percentagedollaramountpercentagedollaramountcurrent assets 73286 3 2198.58 6 4397.16 total assets 207000 1 2070 3 6210current liabilities 436583 1309.74 6 2619.48operating profits 489993 1469.97 6 2939.94(1)Allocate preliminary judgment about materiality to segmentsWhile allocating preliminary judgment about materiality to segments, we use 6 percent of operating profits as the total materiality.Tolerable misstatement allocated to APPLE Inc.Balance13-09-28(i n USDm)Tolerable misstatement(inUSDm)AssetsCash 14259 203 Accounts receivable 13102 786 Short-term marketablesecurities26387 998 Inventories 1764 86 Deferred tax assets 3453 0Other current assets 14421 265 Property, plant and equipment 16597 156 Long-term marketablesecurities106215 458 Other assets 10902 467Total assets 207000Liabilities and shareholders’equity Long-term debt 16960 0 Deferred revenue –non-current2625 87 Other non-current liabilities 20208 854 Accounts payable 22367 1057Accrued expenses 13856 354Deferred revenue 7435 108Common stock 19764 0Accumulated othercomprehensive income/(loss)(471) NA Retained earnings 104256 NA Total shareholders’ equityand liabilities207000 5879.88Estimated misstatement amount(1) Estimate total misstatement in segmentDue to the recorded data and information in the APPLE’s ERP system, we identify that the balance of accounts receivables at the end of year 2013 and we use audit software to detect and examine 5% of them. Because of this, we decide that a sample of 655.1 USDm will be appropriated to accounts receivable account and etc.Also, there are some accounts that we should test all of them because they are so liquid to make a fraud such as cash accounts. When estimate such account, there is no sample error and in our table, NA represents that no sample error will exist.We use the direct projection estimate of misstatement formula to make a estimate of each accounts:Net misstatements in the samplex total amount of the accounts size of sample= direct projection estimate of misstatement.For accounts receivable account, we examine a sample of 655.01 USDm accounts receivables accounts and find a net misstatement of 26.45 million ,which is known as a known misstatement ,so we use the formula to calculate the direct projection estimate of misstatement of accounts receivable is :26.45 x (13102/655.01)=794 millionWe call that the number of 56.49 million is a likely misstatement.However, there can be the risk that the sample may not be representative, so we use 50% of the amount of the known misstatement and direct projection as a sample error which is added to the estimated misstatement amount of each segments. For example, in the estimate of accounts receivable accounts, we calculate that 56.49 x 50% =28.24 million as the sample error so the total estimated misstatement of accounts receivable account is:56.49 +28.24 = 84.73 million. The estimates of other accounts are in the same way.。