Safety Oversight Audit Section
工艺安全管理Process Safety Management
In Salah
Thunderhorse
bpTrinidad
BTC
The Baker Panel Report
Baker小组报告
● Panel’s assessment and report are unique in breadth and depth ● 小组的评估和报告在广度和深度上都是比较独特的
● Everyone expected to intervene to execute PSM 期望每个人参与执行PSM；
● Underpinned by Control of Work and Integrity Management Stds 得到工作控制和完整性管理标准的支持；
49吨液化气遍布6公里，在Fushun形成30,000 m³的蒸汽
Some Recent BP Incidents
BP近期发生的事故
Temsah Ignited
Blowout
Temsah井喷燃烧
Whiting Pipe Still
Mardi Gras
Mersin tank fire
Texas City Texas City Ultraformer
Process Safety Definition 工艺安全定义
Process Safety is a disciplined framework for managing the integrity of hazardous operating systems and processes by applying good design principles, engineering and operating practices. 工艺安全是一种专业框架，通过实施优秀的设计原则、设计和操作惯 例，来管理危险的操作系统和过程的完整性。
Audit PPT
ELSIE ISABEL BELLA CRYSTAL PAULINE RENEE
Intrቤተ መጻሕፍቲ ባይዱduction
Main Findings
Positive association between more independent audit committees and audit fees is weaker in PCON firms. The independence may be compromised under political connection Risk associated with CEO duality as perceived by the auditor are exacerbated in PCON firms.
Hypothesis
Independent director are concerned with their reputation capital so they will focus on the monitoring function (Lavelle, 2002; Albert and Parker, 2000) Companies commit financial fraud usually result in weak and less independent audit committee (Beasley et al.2000) Independent directors are prepared to pay higher audit fee in order to receive a high quality audit to protect their reputation capital, to avoid legal liability, and to promote shareholder interests. (Carcello et al. 2002, p.381) CEOs select audit committee will more like to happen the financial restatement
安全生产英文名词
安全生产英文名词Safety Production English Terminology1. Hazard: a potential source of harm or danger in the workplace.2. Risk: the likelihood or probability of a hazard causing harm.3. Incident: an unplanned event that results in injury, illness, or damage to property.4. Accident: an unexpected event that causes harm or injury.5. Emergency: a serious situation that requires immediate action to prevent harm.6. Fire safety: measures taken to prevent and respond to fires in the workplace.7. PPE (Personal Protective Equipment): equipment worn to minimize exposure to hazards or reduce the risk of injury.8. Safety precautions: steps taken to prevent accidents or injuries in the workplace.9. Safety policies: rules and regulations implemented to ensure a safe working environment.10. Safety inspection: a systematic examination of the workplace to identify and eliminate hazards.11. Risk assessment: the process of evaluating potential risks in the workplace and implementing measures to control or eliminate them.12. Safety training: instruction provided to employees on how to identify and respond to potential hazards.13. Safety culture: the attitudes, beliefs, and practices regarding safety in an organization.14. Occupational health and safety: the field of study and practice concerned with promoting and maintaining the health and safety of workers.15. Safety equipment: devices used to protect workers frompotential hazards.16. Safety guidelines: recommended practices for ensuring a safe working environment.17. Safety committee: a group of individuals responsible for overseeing and implementing safety measures in the workplace.18. Safety management: the process of planning, organizing, and implementing safety measures to minimize risks.19. Safety regulations: official rules and requirements set by regulatory bodies to ensure workplace safety.20. Safety signage: signs or symbols used to convey safety information and instructions.21. Safety procedures: step-by-step instructions for performing tasks safely in the workplace.22. Safety records: documents or records containing information on safety incidents, inspections, and training.23. Safety awareness: knowledge and understanding of potential hazards and the importance of safety in the workplace.24. First aid: immediate care provided to an injured or ill person until medical assistance arrives.25. Safety manual: a document containing safety policies, procedures, and guidelines for employees.26. Safety audits: formal evaluations of safety practices and procedures in the workplace.27. Safety performance: the measurement of how well safety measures are implemented and followed in the workplace.28. Safety officer: an individual responsible for overseeing and enforcing safety policies and procedures.29. Safety signage: signs or symbols used to convey safety information and instructions.30. Safety regulations: official rules and requirements set byregulatory bodies to ensure workplace safety.31. Safety training: instruction provided to employees on how to identify and respond to potential hazards.32. Safety culture: the attitudes, beliefs, and practices regarding safety in an organization.33. Occupational health and safety: the field of study and practice concerned with promoting and maintaining the health and safety of workers.34. Safety equipment: devices used to protect workers from potential hazards.35. Safety procedures: step-by-step instructions for performing tasks safely in the workplace.36. Safety management: the process of planning, organizing, and implementing safety measures to minimize risks.37. Safety regulations: official rules and requirements set by regulatory bodies to ensure workplace safety.38. Safety awareness: knowledge and understanding of potential hazards and the importance of safety in the workplace.39. First aid: immediate care provided to an injured or ill person until medical assistance arrives.40. Personal safety: measures taken by individuals to protect themselves from harm.41. Electrical safety: procedures and precautions for working with electricity to prevent electrical shock or fire.42. Workstation: a specific area where a worker performs tasks in the workplace.43. Ergonomics: the study of how equipment and tasks can be designed to fit the capabilities and limitations of workers.44. LOTO (Lockout/Tagout): a safety procedure used to ensure that equipment is de-energized and cannot be activated duringmaintenance or repair.45. Confined space: an enclosed area with limited access and egress, which may present hazards to workers.46. Machine guarding: protective barriers or devices installed on machines to prevent contact with moving parts.47. Fall protection: measures taken to prevent falls from heights in the workplace.48. Chemical safety: safe handling, storage, and disposal of hazardous chemicals in the workplace.49. Safety sign: a visual or auditory signal that communicates specific safety information.50. Safety data sheet (SDS): a document containing detailed information about a hazardous substance, including its safe handling, storage, and disposal.51. Safety audit: a systematic examination of safety practices and procedures in the workplace.52. Safety analysis: a methodical evaluation of potential hazards and risks associated with specific tasks or operations.53. Safety evaluation: an assessment of the effectiveness and implementation of safety measures in the workplace.54. Safety performance indicators: metrics used to measure and monitor safety performance in the workplace.55. Safe work procedures: documented step-by-step instructions for performing specific tasks in a safe manner.56. Safety incentives: rewards or recognition given to employees for maintaining a safe working environment.57. Safety goals: specific objectives or targets set to improve safety performance.58. Safety motivation: factors that drive individuals to practice safe behaviors in the workplace.59. Safety leadership: the qualities and actions of individuals who promote and prioritize safety in the workplace.60. Safety education: training and instruction provided to increase employees' knowledge and understanding of workplace safety. 61. Safety legislation: laws and regulations enacted by government bodies to ensure workplace safety.62. Safety engineering: the application of scientific and engineering principles to design and implement safety measures in the workplace.63. Safety improvement: actions taken to enhance safety performance and reduce the risk of accidents or injuries.64. Safety performance review: an evaluation of an organization's safety performance and adherence to safety policies and procedures.65. Safety monitoring: ongoing surveillance and evaluation of safety practices and conditions in the workplace.66. Safety recognition program: a system for acknowledging and rewarding individuals or teams for their commitment to workplace safety.67. Safety inspection checklist: a document or tool used to systematically assess safety conditions, practices, and procedures in the workplace.68. Safety violation: a breach or failure to comply with safety regulations or procedures.69. Safety communication: the exchange of information and messages concerning safety practices, hazards, and risks in the workplace.70. Safety responsibility: the obligation and accountability of individuals or organizations to ensure the safety and well-being of workers.71. Safety planning: the process of developing strategies and actions to prevent accidents and injuries in the workplace.72. Safety governance: the framework and processes that ensure the effective management and oversight of safety in the workplace.73. Safety consultation: seeking and sharing expert advice and information on safety issues and concerns in the workplace.74. Safety innovation: the development and application of new technologies, practices, or techniques to improve workplace safety.75. Safety enforcement: the enforcement of safety regulations, policies, and procedures in the workplace.76. Safety incident reporting: the process of documenting and reporting safety incidents, near misses, and hazards in the workplace.77. Safety culture survey: a survey or assessment tool used to measure and evaluate the safety culture within an organization. 78. Safety motivation techniques: strategies and approaches used to inspire and encourage individuals to adopt safe behaviors in the workplace.79. Safety performance review: an evaluation of an organization's safety performance and adherence to safety policies and procedures.80. Safety management system: a comprehensive approach to managing safety in the workplace, including policies, procedures, and practices.81. Safety mindset: a way of thinking and approaching tasks with a focus on safety and risk reduction.82. Safety risk assessment: a systematic evaluation of potential risks and their likelihood of occurrence in the workplace.83. Safety training program: a structured approach to providing training and education on workplace safety topics.84. Safety incident investigation: a formal inquiry into the causes and contributing factors of a safety incident in the workplace. 85. Safety performance evaluation: the assessment of an organization's safety performance against established criteria and benchmarks.86. Safety communication plan: a strategic plan for effectively communicating safety messages and information within an organization.87. Safety performance metrics: quantifiable measures used to assess and track safety performance in the workplace.88. Safety improvement plan: a detailed plan outlining actions and strategies to improve safety performance and reduce risks.89. Safety leadership training: specialized training for individuals in leadership roles to develop their skills and knowledge in promoting and maintaining workplace safety.90. Safety incident response plan: a written plan outlining the steps to be taken in the event of a safety incident in the workplace. 91. Safety inspection report: a document summarizing the findings and recommendations resulting from a safety inspection in the workplace.92. Safety performance review board: a committee or group responsible for conducting periodic reviews of safety performance and making recommendations for improvement.93. Safety culture assessment: a systematic evaluation of the prevailing safety culture within an organization.94. Safety incident prevention: strategies and measures implemented to prevent safety incidents from occurring in the workplace.95. Safety performance tracking: ongoing monitoring and evaluation of safety performance indicators to identify trends andareas for improvement.96. Safety incident management: the coordinated response and management of safety incidents in the workplace.97. Safety performance benchmarking: comparing an organization's safety performance against industry standards or best practices.98. Safety promotion: activities and initiatives aimed at raising awareness and promoting a positive safety culture in the workplace.99. Safety incident response team: a designated group of individuals responsible for responding to and managing safety incidents in the workplace.100. Safety culture survey: a survey or assessment tool used to measure and evaluate the safety culture within an organization.。
审计学原理英文课件 (2)
Ø Purpose of an audit—Provide an opinion on financial statements are in accordance with the applicable financial reporting framework.
l The framework is ordinarily GAAP. l The applicable framework corresponds to the
Ø Identify circumstances in which such principles have not been consistently applied
Ø Informative disclosures are adequate unless otherwise stated in the report
Ø American Institute of Certified Public Accountants
l Auditing, Attestation, Quality Control, Independence Ethical, Accounting and Review Standards for engagements involving nonpublic companies
Ø Auditor must obtain a sufficient understanding of entity, and its environment, including internal control to assess risk of material misstatement and to design further audit procedures
审计英语课件第4章
accounting standards; and
(b) Whether the financial statements are presented fairly,
in all material respects, the financial position, operating
results and cash flows of the entity.
精选ppt
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3.1.3 Auditor’s Responsibilities
➢ An auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, which caused by error or fraud. Due to the nature of the audit evidence and the characteristics of fraud, the auditor is able to obtain reasonable, but not absolute, assurance that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance those misstatements, which caused by errors or fraud, that are not material to the financial statements are detected.
内部审计管理制度英文
内部审计管理制度英文Title: Internal Audit Management SystemIn the realm of corporate governance and risk management, the Internal Audit Management System (IAMS) stands as a crucial pillar, ensuring the integrity and efficiency of an organization's operations. This comprehensive framework serves to evaluate, monitor, and improve the internal controls, financial reporting, and compliance with regulatory standards. The implementation of an effective IAMS is vital for organizations seeking to mitigate risks, enhance performance, and maintain stakeholder trust.Firstly, the IAMS establishes a clear governance structure, outlining the roles and responsibilities of the internal audit function. This includes defining the audit committee, which oversees the audit process and ensures its independence and objectivity. The audit committee is responsible for approving the audit plan, reviewing audit reports, and addressing any significant audit findings. Additionally, the IAMS specifies the qualifications and training requirements for audit personnel, ensuring theypossess the necessary skills and expertise to carry outtheir duties effectively.Secondly, the IAMS focuses on risk-based auditing. This approach involves identifying, assessing, and prioritizing risks within the organization, allowing auditors to focus their efforts on the areas posing the greatest potential threat. By aligning audit activities with theorganization's risk profile, the IAMS ensures that limited audit resources are allocated efficiently, maximizing the impact of audits and minimizing the potential for oversight. Thirdly, the IAMS promotes continuous improvement and learning. This is achieved through regular reviews of audit procedures and methodologies, as well as the implementation of corrective actions in response to audit findings. The IAMS encourages a culture of openness and transparency, where employees are encouraged to report potential issues and concerns, and where management is responsive to audit recommendations. By fostering a continuous learning environment, the IAMS helps organizations adapt to changing risks and regulatory requirements, ensuring they remain resilient and competitive.Furthermore, the IAMS integrates technology and automation to enhance audit efficiency and accuracy. The use of audit software and tools can automate data collection, analysis, and reporting, reducing the time and effort required for audits. This allows auditors to focus on more complex and strategic tasks, such as risk assessment and analysis. Additionally, technology canassist in identifying patterns and trends that may indicate potential issues, providing auditors with valuable insights and enabling them to detect fraud or errors more quickly. Lastly, the IAMS ensures compliance with regulatory standards and best practices. This includes adhering to local and international auditing standards, such as the International Standards on Auditing (ISA) or the Sarbanes-Oxley Act (SOX). By complying with these standards, organizations demonstrate their commitment to transparency, accountability, and ethical business practices. Compliance with regulatory requirements also helps organizations avoid costly fines and reputational damage that may result from violations.In conclusion, the Internal Audit Management System serves as a critical component of an organization's governance and risk management framework. By establishing clear governance structures, focusing on risk-based auditing, promoting continuous improvement, leveraging technology, and ensuring compliance with regulatory standards, the IAMS helps organizations mitigate risks, enhance performance, and maintain stakeholder trust. Organizations that invest in developing and maintaining an effective IAMS are more likely to achieve their strategic objectives and sustain long-term success.。
20090324_Or_BSCI_Presentation_Part_IVb_-_China_En-中英文
逃生路线畅通 Clear escape routes
火灾危害 Damage in the event of fire
火势迅速蔓延/重大损失 Quick spreading of fire / major damage 无可用的灭火器 No access for fire fighters 丧失保险保障 Loss of insurance cover 大量受害者和高额赔偿 High number of victims and compensation
事故风险高 High risk of accident
空急救箱 First aid box empty 急救箱上锁或受阻 First aid box locked or blocked 无适当药品、维护粗心 No appropriate medicine, poor care maintenance
事故风险低 Low risk of accident
有急求电话号码和相关程序
Emergency phone number and procedures exist 定期检查并根据需要补充更换 Regular check up and refilled if needed 向职工提供培训 Training session for employees
职业健康与安全 Occupational Health and Safety
职业健康与安全 Occupational Health and Safety
职业健康与安全 Occupational Health and Safety
职业健康与安全 Occupational Health and Safety
清楚标示逃生路线
Clear indication of escape routes 通道畅通 Unobstructed access 装置正确固定在墙上 Installations properly fixed on the walls 消防水带锁在可敲碎的门后 Fire hose locked by breakable door 警铃 Alarm bell
审计英语
audit审计CPA 注册会计师assurance 保证audit of financial statements 财务报表审计agreed-upon procedures 商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性reliability 可靠性relevance 相关,相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注会考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the existing CPA 现任审计师the preceding CPA 后任注册会计师The predecessor CPA 后任注册会计师audit appointment 审计委托the agreed term 约定条款accept an audit engagement 接受业务委托the objective of the engagement 委托目的the scope of the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engagement 变更约定书shareholder 股东component 组成部分knowledge of the entity’s business 了解被审计单位情况performing an audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of, 初步了解a preliminary knowledge of 初步了解a more particular knowledge of 进一步了解prior to accepting an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year’s working papers 以前年度工作底稿director 董事senior operating personnel 高级管理人员internal audit personnel 内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专业判断business risks(of the client) 经营风险management response thereto管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明related party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall audit plan 总体审计计划the detailed audit plan 具体审计计划efficient audit 审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not eliminate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit test 审计测试的固有限制discuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement 解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为deliberate failure to record transactions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会regulatory and enforcement authorities 监管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall financial statement level and in related 财务报表层面和account balances and transaction levels 相关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive test 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature, timing and extend 修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 分析性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control risks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart 流程图written narrative 文字叙述questionnaire 调查问卷reperformance of internal control 重新执行内部控制computer－assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evidence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit evidence 审计证据的充分性appropriateness of audit evidence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cut-off 截止mechanical accuracy 机械准确性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalous error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cut-off bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmation request 消极式函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利reasonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materials 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单production runs 生产流程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票broker’s advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable instrument 流通票据collateral 抵押品liens and mortgages 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity 被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introductory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material 重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adequately disclosed 适当披露the extent of impact on the financial statements 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告Audit Law, Audit Act审计法the Implementary Rules of the Audit law审计法实施条例audit criteria，audit standard审计标准auditing standard审计准则auditing principles审计原则audit manual审计手册Generally Accepted Auditing Standards公认审计准则audit laws and regulations审计法律规范audit system审计体制audit purview；audit jurisdiction；audit mandate审计权限audit responsibility审计职责audit supervision；supervision through auditing审计监督audit jurisdiction审计管辖权implementation of audit laws and regulations审计执法audit sanction审计处理audit penalty审计处罚conduct auditing in accordance with laws依法审计audit opinion审计意见audit decision审计决定audit suggestion, audit recommendation审计建议conclusion of audit review复核意见audit appeal审计复议audit hearing审计听证audit review审计复核audit strategy审计战略audit plan审计计划auditing program审计方案auditing objective审计目标audit scope 审计范围audit coverage审计内容audit conclusion审计结论audit assignments审计任务audit finding审计结果audit report审计报告audit method审计方法auditing process审计过程audit evidence审计证据audit test审计测试audit risk审计风险audit sampling审计抽样audit software审计软件auditing procedures审计程序audit investigation审计调查audit team审计小组audit trail审计线索working paper工作底稿auditing around the computer绕过计算机审计auditing through the computer通过计算机审计computer-assisted audit计算机辅助审计IT audit信息技术审计compliance audit, regularity audit合法性审计compliance audit合规性审计comprehensive audit综合审计value for money audit （VFM audit）效益审计performance audit绩效审计financial audit财务审计financial statement audit 财务报表审计audit of financial revenues and expenditures财务收支审计final account audit决算审计term-end accountability audit离任经济责任审计management audit管理审计project audit项目审计external audit外部审计internal audit内部审计government audit政府审计joint audit联合审计field audit实地审计final audit期末审计interim audit期中审计periodic audit定期审计initial audit初次审计preliminary audit初步审计post-audit 事后审计pre-audit事前审计concurrent audit事中审计special audit专项审计statutory audit法定审计successive audit后续审计follow up audit跟踪审计whole process auditing全过程审计surprise audit突击审计accountability audit经济责任审计middle term accountability audit任中经济责任审计audit report审计报告standard report标准报告long-form report长式报告short-form report短式报告audit working report审计工作报告Announcementof Audit Findings审计结果公告Auditor General审计长Deputy Auditor General 副审计长chief auditor审计主任senior auditor资深审计师auditor审计师（员）certified internal auditor（CIA）注册内部审计师certified information systems auditor（CISA）注册信息系统审计师certified public accountant（CPA）注册公共会计师chartered accountant（CA）特许会计师audit funds审计经费audit operating expense审计业务费special funds for auditing审计专项经费。
审计学原理英文课件 (1)
1-14
Ø Compliance
l
Ø Operational
l
Example: IRS audit of income tax return Example: Effectiveness of operations of receiving department of a manufacturing company Example: Assurance on both the financial statements and effectiveness of internal control over financial reporting
1-11
History of the Attest Function
Period Ancient 1850 1850-1905 Developments Audits of city states, individuals & ventures Industrial revolution resulted in the need for corporate audits Development of stock markets - increased emphasis on earnings Development of auditing standards Criticism by Congress; Increased self-regulation Increased demands for reporting on compliance & internal control Panel on Audit Effectiveness; SarbanesOxley Act of 2002 Audit Objective Detection of fraud Detection of fraud & clerical errors Determination of fairness; detection of fraud & errors Determination of fairness Determination of fairness Determination of fairness Determination of fairness Nature of Audit Detailed; No reliance on controls Some testing; No reliance on controls Increased emphasis on testing; Slight reliance on controls Substantial reliance on controls Internal control determines scope of audit Risk assessment determines audit scope; must assess risk of fraud Business risk approach to audits
适航法规培训测试(国航)
适航法规培训测试TEST - Legislation Training1 EASA is ( A )A.European Aviation Safety AgencyB.European Airworthiness Safety AgencyC.European Airworthiness Supervise Agency2 Foreign Part-145 MRO doesn't report the Occurrence reporting to？( B )A.EASAB.NAAC.Operator or customer3 Regulation NO.1321/2014 is an Implementing rules for ( B ）A.Initial AirworthinessB.Continuing AirworthinessC.Both of them4 In Regulation NO.1321/2014,Part-M,Part-145,Part-66 and Part-147 are ( A ）A.Hard lawsB.Soft lawsC.both A and B5 The content of MSDS includes ( B )A.hazards summarizing, fire-fighting measures,accidental release measures,handling and storage,first-aidB.hazards summarizing, fire-fighting measures,accidental release measures,handling and storage,first-aid,disposal,ingredientsC.accidental release measures,handling and storage,first-aid,disposal,ingredients6 The content in Part-145 related to ( B )A.certifying staff licensesB.maintenance organization approvalC.continuing airworthiness approval7 Considering the scope, the continuing airworthiness of aircraft, including any component for installation thereto, which are ( C )A.registered in a Member State, unless their regulatory safety oversight has been delegated to a third country and they are not used by an EU operator;B.registered in a third country and used by an EU operator, where their regulatory safety oversight has been delegated to a Member State;C.A + B8 The competent authority for XJAMB is ( B )A.NAAB.EASAC.EU9 Which one is NOT right about the safety and quality policy? ( C )A.The primary objectives of the quality system are to enable the organisation to ensure that it can deliver a safe product and that organisation remains in compliance with the requirements.B.An essential element of the quality system is the independent audit.C.The independent audit checks some aspects of the organisation’s ability to carry out all maintenance to the required standards10 Class System to be used for the Approval of Maintenance Organizations are ( A )A:Aircraft,B:Engines,C:Components other than complete Engines or APUs,D:Specialized servicesA. A,B,C,DB. A,B,CC. A,B,D11.An application for the issue or change of an approval shall be made to the competent authority on an ( B )A.EASA Form 1B.EASA Form 2C.EASA Form 412 Which one is NOT right about the facility requirement? ( C )A.For base maintenance of aircraft, aircraft hangars are both available and large enough to accommodate aircraft on planned base maintenance;B.Office accommodation is provided for the management of the planned work referred to in point (a), and certifying staff so that they can carry out their designated tasks in a manner that contributes to good aircraft maintenance standards.C.It's not necessary that dust and any other airborne contamination are kept to a minimum and not be permitted to reach a level in the work task area.13 The accountable manager shall appoint ( A ) with responsibility for monitoring the quality system, including the associated feedback systemA.quality managerB.maintenance managerC.certifying staff14 哪一种情况需要在发生变化之前告知当局/which situation should the maintenance organisation notify the competent authority before such change take place? (C)A.责任经理的变更change of the accountable managerB.维修单位名称变更change of the name of organisationC.A和B都对both A and B15 Competence should be defined as a measurable skill or standard of ( A ).A.performance, knowledge and understanding, taking into consideration attitude and behaviorB.B.performance, knowledge and understandingC.attitude and behavior16 Competence should be assessed by evaluation of ( C )①on-the-job performance and/or testing of knowledge by appropriately qualified personnel②records for basic, organisational, and/or product type and differences training③experience recordsA.②③B.①②C.①②③17 Which of the following rule is NOT directly related to maintenance? ( C )A.Part-66B.Part-147C.Part-2518 The category C certifying staff shall assess the impact of any work not carried out with a view to either requiring its accomplishment or agreeing with the ( A ) to defer such work.A.operatorB.EASAC.nobody19 B1 and B2 support staff shall ensure that all relevant tasks or inspections have been carried out to the required standard before the category ( A ) certifying staff issues the certificate of release to service. A.C B.C1 C.C220 For A/C certifying and support staff not qualified to EASA Part-66 , ( C )(1)The person shall hold a license or a certifying staff authorisation issued under national regulations in full compliance with ICAO Annex 1.(2)The person shall demonstrate he/she received the training on human factors and aviation legislation referred to in modules 9 and 10.(3) C/S and S/S shall demonstrate he/she received type trainingA. 1B. 1,2C.1,2,321 The person shall demonstrate ( C ) years for base maintenance certifying staff.A. 3B.5C.822 For the purpose of Part-145, the production planning function includes (C ) complementary elements:A.scheduling the maintenance work ahead, to ensure that it will not adversely interfere with other work as regards the availability of all necessary personnel, tools, equipment, material, maintenance data and facilities.B.during maintenance work, organizing maintenance teams and shifts and provide all necessary support to ensure the completion of maintenance without undue time pressure.C.both A and B/A和B23 The organization shall ensure that all certifying staff and support staff receive sufficient continuation training in each ( B ) year period to ensure that such staff have up-to-date knowledge of relevant technology,organisation procedures and human factor issues.A.oneB.twoC.three24 What does airworthiness include? ( C )A.Initial AirworthinessB.Continuous AirworthinessC.A+B25 The use of alternative tooling or equipment is ( A )A.agreed by the competent authority via procedures specified in the exposition.B.not permitted.C.OK26 Tooling and equipment should be clearly ( B ) in a control register.A.identifiedB.identified and listedC.listed27 EASA Form 1 is normally issued to ( B )A.standard partsponentsC.Consumable material28 The purpose of the certificate is （C ）A.to release assemblies/items/components/parts (hereafter referred to as ‘item(s)’) after maintenance and to release maintenance work carried out on such items under the approval of a competent authorityB.to allow items removed from one aircraft/aircraft component to be fitted to another aircraft/aircraft component.C.A+B29 Where is European Aviation Safety Agency located? (A)A.Germany30 Reconstruction of lost or destroyed records can not be done by ( B )A.reference to other records which reflect the time in service, research of records maintained by repair facilitiesB.reference to other records by EASAC.Additional maintenance may be required.。
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ESTABLISH
5 Guidance, Procedures & Info.
IMPLEMENT 7 6 Surveillance Licensing & & Inspection Certification 8 Obligations Resolution Obligations
of Safety Concerns
SOA - November 2006 4
A national system for safety oversight
Safety oversight
An individual State’s responsibility for safety oversight is the foundation upon which safe global aircraft operations are built. Lack of appropriate safety oversight in one Contracting State, therefore, threatens the health of international civil aircraft operations.
CE-3
STATE CIVIL AVIATION SYSTEM AND SAFETY OVERSIGHT FUNCTIONS
The establishment of a Civil Aviation Authority (CAA) and/or other relevant authorities or government agencies, headed by a Chief Executive Officer, supported by the appropriate and adequate technical and non-technical staff and provided with adequate financial resources. The State authority must have stated safety regulatory functions, objectives and safety policies.
SOA - November 2006 12
CE-5
TECHNICAL GUIDANCE, TOOLS AND THE PROVISION OF SAFETY CRITICAL INFORMATION.
The provision of technical guidance (including processes and procedures), tools (including facilities and equipment) and safety critical information, as applicable, to the technical personnel to enable them to perform their safety oversight functions in accordance with established requirements and in a standardized manner. This includes the provision of technical guidance by the oversight authority to the aviation industry on the implementation of applicable regulations and instructions.
SOA - November 2006 8
CE-2
SPECIFIC OPERATING REGULATIONS
The provision of adequate regulations to address, at a minimum, national requirements emanating from the primary aviation legislation and providing for standardized operational procedures, equipment and infrastructures (including safety management and training systems), in conformance with the Standards and Recommended Practices (SARPs) contained in the Annexes to the Convention on International Civil Aviation.
SOA - November 2006
6
Critical elements of a State’s safety oversight system
1 Legislation 2 3 Operating Organization, SO Functions Regulations 4 Technical Experts Trg.
DOC 9734 Part A
7
SOA - November 2006
CE-1
PRIMARY AVIATION LEGISLATION
The provision of a comprehensive and effective aviation law consistent with the environment and complexity of the State’s aviation activity, and compliant with the requirements contained in the Convention on International Civil Aviation.
…/
SOA - November 2006 10
CE-3
STATE CIVIL AVIATION SYSTEM AND SAFETY OVERSIGHT FUNCTIONS
The term “State civil aviation system” is used in a generic sense to include all authorities with aviation safety oversight responsibility which may be established by the State as separate entities, such as: CAA, Airport Authorities, Air Traffic Service Authorities, Accident Investigation Authority, Meteorological Authority, etc.
SOA - November 2006 13
CE-6
LICENSING, CERTIFICATION,Байду номын сангаасAUTHORIZATION AND APPROVAL OBLIGATIONS
The implementation of processes and procedures to ensure that personnel and organizations performing an aviation activity meet the established requirements before they are allowed to exercise the privileges of a licence, certificate, authorization and/or approval to conduct the relevant aviation activity.
SOA - November 2006
5
A national system for safety oversight
Effective safety oversight system?
What is meant by an effective safety oversight system? What are the elements that you would consider essential for a State to establish and maintain an effective safety oversight system?
SOA - November 2006
3
A national system for safety oversight
Safety oversight
Safety oversight is defined as a function by means of which States ensure the effective implementation of the safety-related Standards and Recommended Practices (SARPs) and associated procedures contained in the Annexes to the Convention on International Civil Aviation and related ICAO documents.
Safety Oversight Audit Section
Regional Seminar on the Preparation, Conduct and Reporting of an ICAO Safety Oversight Audit
Beijing, China, 12 to 15 December 2006
Critical Elements of a State’s Safety Oversight System