◆类型(7种):Inspection、Observation、Enquiry、Confirmation、Recalculation、Reperformance、Analytical procedures【分3个阶段:risk assessment风险评估阶段的PAR, 实质性审计程序阶段的SAP,final阶段的FAR。 其中在risk assessment阶段和final阶段必须【must】要执行analytical procedures,而在实质性审计程序阶段没有强制要求,可...
In this session, 'observation' was not credited for any of the direct controls as in each case more reliable evidence could be generated through enquiry or inspection. In addition, candidates should ensure that they do not confuse tests of control with substantive procedu...
我们在做SP(实质性程序)时,所用到的常见审计方法口诀:AEIOU + C:Analytical review 分析性复核 Enquiry 人员询问 Inspection 检查 Observation 现场观察Recalculation 重新核算Confirmation 发询证函核对确认。了解上述审计方法后,我们就可以开始总结做实质性审计的常用方法了: 汇总核对Cast total (recalculation): 比如:Ob...
T:Enquireof the count supervisor where the third party inventory is to be stored, confirm throughinspectionof the counting sheets that these bays are not included on any pre-printed forms. (这一点也挺好记的,出现第三方存货的时候一定要分清哪些是我们的哪些是他们的,要空出一块地方放第三方的东西...
• %ASA-3-322003:ARP inspection check failed for arp {request|response} received from host MAC_address on interface interface.This host is advertising MAC Address MAC_address_1 for IP Address IP_address, which is not bound to any MAC Address. • %ASA-3-323001: Module module_id ...
今天讲专业英语,涉及preflight inspection,找了段380绕机检查的视频看一看。里面还有不少专英里学的词汇,如static ports、pitot tube、slats、fuselage。。。 解说词中有不少形象的说法,比如380机翼上可以并排停放70辆汽车,尾翼有8层楼高。。。 视频加载失败,请刷新页面再试 刷...
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Test Methods: MAT: Inspection Features: • Controlled timeouts are implemented for timed assessments which allow auto-submission of quiz data at pre-determined time limits. Time limits are communicated to learners at the start of the assessment. Exception: • System timeouts are defined by the ...
aAs our customer request, we will arrange the inspection on 10th Sep, at the forwarder HELKA-Shanghai Warehouse. 作为我们的顾客请求,我们在9月10日将安排检查,在运输业者HELKA上海仓库。[translate] aPreheat shall be 50C min. It can be applied by gas torches. No post heating of weld for[tran...
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