Audit

摘要： 本文说明了在滚动式内部审核中,不符合项数据对于评价组织体系运行情况和促进质量管理体系改进的关键作用 O并以某装备制造企业为实例,简要介绍了组织通过滚动式内部审核的不符合项进行数据分析和利用,识别组织质量管理体系存在的薄弱环节和风险,促进质量管理体系改进提升和有效保持的具体实现方法。

摘要： Objective: Determine the maternal mortality rate, the epidemiological profile, the causes of death and the dysfunctions noted. Patients and method: This was a cross-sectional and descriptive study from January 1 to December 31, 2020. All maternal deaths during pregnancy or within 42 days after its termination fitting the World Health Organisation definition criteria that occurred in the seven districts of Kara region were included. The data were processed using Excel microsoft. Results: A total of 41 maternal deaths occurred among 23,456 live births, accounting for a maternal mortality ratio of 174.8 deaths per 100,000 live births. The followings were observed: the average age of 30 years;88% married;39% multiparous;78% housewives without income; 5% students. Hemorrhage, preeclampsia, and complications of abortion were the main direct obstetric causes, while anemia was the main indirect obstetric cause. Factors related to deaths were inadequate quality of health care and lack of universal health insurance. The various maternal death audit reports found that 94.4% of deaths were preventable. Conclusion: Most maternal deaths would be prevented in the Kara region if women during pregnancy and the postpartum period received quality health care and the community was involved in decision-making about their health.

摘要： 产品评审需要以客户的眼光,站在用户角度对产品进行全方位评价。介绍奥迪特评审、感知质量的评审特点和使用范围,系统地阐述了奥迪特评审的主要内容、评审标准和对于国内自主企业的发展启示,以及感知质量指标体系分级和评价特点。

摘要： Proposed reforms to U.K.audit are reviewed from a fraud detection and prevention perspective.A holistic four-actor model that encompasses:the directors,auditor,shareholders,and the regulator,is used to frame the discussion.Focus is drawn to the mediating role of the Audit and Assurance Policy.The paper argues that the proposed reforms have some potential to reduce the audit expectations gap.However,the problem of agency costs and the advisory nature of shareholder voting on the Audit and Assurance Policy significantly limit the possible effectiveness of the reforms from a fraud detection and prevention perspective.Suggestions for future research are made.

摘要： The audit sector has a problem in recruiting junior staff,which is exacerbated by the changing desires of the youngest generations entering employment,Generations Y and Z,and supposedly by the growth of digitalization.Members of these generations apparently do not find working conditions in the audit sector attractive.This article therefore compares the audit sector’s requirements for potential employees with the expectations of Generations Y and Z of an employer,using the example of the German market.The sector’s requirements are determined with a content structuring qualitative content analysis of selected job advertisements.The expectations of the generations were elicited from the relevant literature,and especially from empirical studies.The analysis reveals the gap between the expectations of members of the youngest generations entering employment and the requirements of the audit sector.Subsequently,potential strategies for attracting sufficiently qualified young staff in the future are outlined.

摘要： 巴西伊比拉布埃拉演艺厅(Auditório Ibirapuera)建于2005年的伊比拉布埃拉演艺厅(Auditório Ibirapuera)是伊比拉布埃拉公园最新的地标之一,提供音乐会演出的场地。白色的演艺厅设计俐落,形状奇异犹如门顶,一抹触目的火红从中延伸而出。内部共设有800席,舞台后方有一道宽20m的门,是个相当独特的设计。此道门通向旁边的草地,约可再容纳1万名观众,欣赏舞台上的演出。

摘要： 本文引用AUDIT基本方法,站在用户角度对专用设备的外观进行再检查、再评价,发现改进方向并实施初步改进.通过设计和实施检查方案,明确产品外观质量改进的重点为外套筒等零部件的涂漆层质量,采取消缺措施后,产品外观质量得到提升,检查结果准确反映了质量水平的变化.试验结果表明,基于用户视角,针对专用设备外观设计的检查方案合理、有效,可以考虑利用其持续开展AUDIT检查.

摘要： Aim: Review of presentation, management and outcome of patients admitted with Diabetic Ketoacidosis (DKA) to an emergency department short stay unit with expedited discharge. Methods: All admitted patients with a discharge diagnosis of “Diabetic Ketoacidosis”, were identified by the file auditing section in the Emergency Department. Data obtained from the medical records were collected using an explicit chart review from January 2012 to June 2013. Data included clinical monitoring, investigations performed, the type and amount of intravenous fluids given, the insulin regime, potassium supplementation and outcome. Results: Out of a total of 120 patients labelled as DKA or hyperglycaemia on arrival, hundred patients fulfilled the criteria for DKA. In the population studied the mean age was 25 years with a male predominance. Eighty-two patients suffered from Type 1 Diabetes Mellitus (T1DM) whilst eighteen patients had Type 2 Diabetes Mellitus (T2DM). Sixteen patients were newly diagnosed during the present admission. Seventy-six (76%) patients were on insulin. The insulin regimen and potassium supplementation were followed as per protocol in all patients. All the patients except one were given intravenous fluid according to protocol. Parameters were monitored adequately except fluid input and output monitoring. The median length of stay in the short stay unit was 1.5833 days. There was no return visit within one week of discharge. Conclusion: The median length of stay was short and there were no documented complications or deaths during the stay. There was poor compliance with documentation of fluid input and output. In this population, the short stay model of care appeared to be safe and efficient.

摘要： As a discipline that has developed for many years,audit has been relatively mature and complete in its theoretical structure.As we all know,the establishment of any discipline requires a set of mature theoretical framework that are logical,progressive from point to surface.This theoretical structural framework is called the theoretical structure,and the research process of the audit discipline also needs to build such a theoretical system to make the audit research planned and structured,then the logical starting point in the audit theory structure will largely influence the direction and development of the audit discipline.In this paper,by expounding the characteristics and conditions of the logical starting point and combining some domestic and international discussions on the logical starting point,the author considers and explores the selection of logical starting point of the audit theory structure,hoping to select an amenable element as the logical starting point of the theoretical system to promote the research and development of the audit discipline.

摘要： Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accounting scandals that have occurred in the last two decades calls for a greater concern by the accounting profession.The accounting scandals that have occurred in this 21st century alone have shown that there is a need to look beyond corporate governance in the fight against financial deception.In this paper,we argue that even in the face of the Sarbanes-Oxley Act(SOA)of 2002 and other regulations around the world that are targeted towards effective corporate governance,accounting scandals have never ceased to occur.Most of the legislations that have been passed in recent times were targeted at corporate governance,forgetting the crucial role that audit plays within the agency relationship.And whenever there is any revelation of fraudulent financial reporting,investors do not ask who are the directors,but the first question they ask is who are the auditors?Hence,there is a need to improve audit quality by approaching it from a forensic accounting perspective in order to reduce the incidence of financial statement frauds in this era of information revolution,thus restoring investors’confidence back in the financial reporting process and corporate governance.In this paper,we propose a forensic accounting paradigm as a viable option for reducing accounting scandals,since this will compliment corporate governance systems.

摘要： 一种适用于涂装车间的面漆Audit工位，涉及封闭工位领域，包括：多块工位外封板组成的封闭工位；设置在封闭工位上端的顶盖；安装在左端工位外封板内壁上的电控箱；安装在封闭工位后端的入口楼梯组件；安装在后端工位外封板上的玻璃门；安装在封闭工位前端且与电控箱电连接的自动卷帘门控制盒；安装在自动卷帘门控制盒内的自动卷帘门；安装在封闭工位上端的工位外封板外部且与电控箱电连接的空调压缩机；安装在封闭工位内部且与电控箱电连接的柜式空调，柜式空调通过通风管路与空调压缩机相连；举升机；格栅板；安装在封闭工位内部的照明组件。本实用新型能实现室内空气循环，降低污染物的含量，保护工人健康。

摘要： 一种适用于涂装车间的PVC Audit工位，涉及Audit工位领域，包括地面、地面槽、顶板和电控箱；照明系统，一部分安装在地面槽中，另一部分安装在顶板上；举升组件，一部分安装在地面槽中，另一部分安装在地面上；安装在顶板上的空气循环系统；安装在地面上的两个工位托盘。通过照明系统能在车身举升后实现对车身底部的照明和PVC检查，方便快捷。通过升降机和升降平台能将车身进行举升，同时通过在地面上对称设置的两组组举升组件实现车身整体的升降，通过对称的托架将车身边缘托起，通过螺杆和螺母的啮合作用驱动托架上升和下降，实现辅助车身举升的作用。通过空气循环系统实现空气压缩循环。通过工位托盘方便检测工具存取。

摘要： 本公开实施例公开了一种用于车身底部AUDIT评审的装置，包括支撑机构、举升机构和灯光机构，所述支撑机构包括底部支撑件、第一侧面支撑件和第二侧面支撑件，其中，所述第一侧面支撑件和所述第二侧面支撑件的底端分别安装在所述底部支撑件上；所述举升机构安装在所述支撑机构上，用于使车身在所述第一侧面支撑件和所述第二侧面支撑件之间进行上下位移；所述灯光机构包括底部灯光组件，所述底部灯光组件设置在所述底部支撑件上且朝上设置。本公开实施例通过举升机构实现白车身的举升，以将白车身举升至预定高度，然后通过设置在底部且朝上设置的底部灯光组件实现对白车身底部的照明，从而使得在车身底部的AUDIT评审中，车身底部的照度满足要求。

摘要： 本实用新型公开一种车顶盖冲压件AUDIT评审支架，包括底托和支撑体，支撑体设置于底托上，底托的侧面包裹金属胶条，支撑体的顶面设置防护结构层，使用时，将评审支架放置在操作台面上，将车顶盖冲压件放置在支撑体上，支撑体包括第一支撑部和第二支撑部，第一支撑部和第二支撑部分别位于支撑体的两端，第一支撑部具有弧形顶面，能够支撑车顶盖的弧形面一端，第二支撑部具有支撑条，支撑条上同样设置防护结构层，支撑条在承托车顶盖边沿的同时，还能够起到定位车顶盖冲压件的目的，防止车顶盖冲压件滑落移位。支撑体与车顶盖接触的部分均设置防护结构层，防止车顶盖冲压件磨损，保证车顶盖冲压件的表面质量，提高评审效率。

摘要： 本实用新型提供了一种用于AUDIT评审的可移动照明装置，包括：灯具；骨架；底座；滚轮；多个所述灯具可旋转安装到所述骨架上以形成照明阵列，所述骨架固定在所述底座上，所述滚轮安装在所述底座的底部。本实用新型能够为汽车AUDIT评审提供全方位、多角度照明，不需要建设专门的AUDIT评审室。

摘要： 本发明公开一种用于Linux的audit日志分析方法，涉及服务器技术领域，通过在Linux操作系统中进行Audit的配置及分析，从Audit子系统中查看系统事件，搜索确定安全裂口；其实现过程主要包括如下步骤：1)audit服务端安装，2)audit客户端配置，3)修改audit规则，4)audit分析。本发明通过audit的配置，能够详细地看出系统调用、用户访问等信息；并通过记录的系统调用以及用户访问等事件信息，分析那些系统调用及用户访问失败的问题，便于及时发现系统漏洞，提高了系统的稳定性和产品性能。