The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose...The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.展开更多
National Quality Supervision ＆ Inspection Center for Refractories （NRQS） was set up in 1986 and was authorized in 1990 by State Bureau of Quality and Technical Supervision （SBQTS） as the state supervision ＆ insp...National Quality Supervision ＆ Inspection Center for Refractories （NRQS） was set up in 1986 and was authorized in 1990 by State Bureau of Quality and Technical Supervision （SBQTS） as the state supervision ＆ inspection center （Certificate SBQTS No. 101）. In 1993, NRQS was granted Import ＆ Export Authorized Laboratory for national refractories by the State Administration for Entry Exit Inspection and Quarantine （Certificate No. 5302）. In 1995, NRQS was granted the national testing organization by State Committee of Science ＆ Technology and SBQTS. In September 2000,展开更多
Over the past decade the world banking industry has grown significantly and this has led to increasing sophistication and complexity in its practices.The industry has been affected by changes in the way in which it is...Over the past decade the world banking industry has grown significantly and this has led to increasing sophistication and complexity in its practices.The industry has been affected by changes in the way in which it is regulated and supervised,by changes in the nature of its products,by the way in which individual bank manages its own affairs and controls its assets and by the way in which it accounts to the outside world for its activities.These changes have probably been of more significance than those experienced in any other industry over the past few years.Hong Kong which is one of the foremost financial centres of the world,has experienced all of these changes,probably to a greater extent than most other parts of the world.Hong Kong is one of the world’s major international banking centres and has a thriving domestic banking community.There is a need to review our banking practices and their accounting and auditing implications.The BCCI and BCCHK events happened in mid—1991 should trigger us to further reassess the role of auditor(both external and internal)in this ever changing and fast moving industry in co—operation with local authorities such as the Banking Commission,Department of Monetary Affairs and Security Commission.A number of investigations and articles on the role of bank auditors have been done and written,these include the study of challenges faced by bank auditors in today’s environment (Seidman,1987),the examination of the changing role of the bank audit committee(Haugh and Bradley,1987)and new risks faced by bank auditors (Clark,1987).In this paper,we will try to identify some of the common problems which might have caused the banking crisis.We will examine the role of auditor and try to establish the responsibilities of auditor when performing an audit task in a banking environment with the view to reducing the chance of the crisis happening again,if not eliminated completely.The regulatory body will still be the Banking Commission,while auditor will assume a supporting role in the banking monitoring and reguatory functions.展开更多
National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and e...National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and evaluated. Some apocalypses which are useful to the auditing reformation of our country hope to find.展开更多
According to AQSIQ, it has made an effort to popularize the launching ofelectronic ''network for product quality supervision in the whole nation. China Product QualitySupervision Electronic Network is a nation...According to AQSIQ, it has made an effort to popularize the launching ofelectronic ''network for product quality supervision in the whole nation. China Product QualitySupervision Electronic Network is a nation-wide network, which employs modern informationtechnology, network technology and encoding technology to supervise enterprises'' products in anelectronic way. The new system labels digital information on all items of products that are includedin the network.展开更多
文摘The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.
文摘National Quality Supervision ＆ Inspection Center for Refractories （NRQS） was set up in 1986 and was authorized in 1990 by State Bureau of Quality and Technical Supervision （SBQTS） as the state supervision ＆ inspection center （Certificate SBQTS No. 101）. In 1993, NRQS was granted Import ＆ Export Authorized Laboratory for national refractories by the State Administration for Entry Exit Inspection and Quarantine （Certificate No. 5302）. In 1995, NRQS was granted the national testing organization by State Committee of Science ＆ Technology and SBQTS. In September 2000,
文摘Over the past decade the world banking industry has grown significantly and this has led to increasing sophistication and complexity in its practices.The industry has been affected by changes in the way in which it is regulated and supervised,by changes in the nature of its products,by the way in which individual bank manages its own affairs and controls its assets and by the way in which it accounts to the outside world for its activities.These changes have probably been of more significance than those experienced in any other industry over the past few years.Hong Kong which is one of the foremost financial centres of the world,has experienced all of these changes,probably to a greater extent than most other parts of the world.Hong Kong is one of the world’s major international banking centres and has a thriving domestic banking community.There is a need to review our banking practices and their accounting and auditing implications.The BCCI and BCCHK events happened in mid—1991 should trigger us to further reassess the role of auditor(both external and internal)in this ever changing and fast moving industry in co—operation with local authorities such as the Banking Commission,Department of Monetary Affairs and Security Commission.A number of investigations and articles on the role of bank auditors have been done and written,these include the study of challenges faced by bank auditors in today’s environment (Seidman,1987),the examination of the changing role of the bank audit committee(Haugh and Bradley,1987)and new risks faced by bank auditors (Clark,1987).In this paper,we will try to identify some of the common problems which might have caused the banking crisis.We will examine the role of auditor and try to establish the responsibilities of auditor when performing an audit task in a banking environment with the view to reducing the chance of the crisis happening again,if not eliminated completely.The regulatory body will still be the Banking Commission,while auditor will assume a supporting role in the banking monitoring and reguatory functions.
文摘National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and evaluated. Some apocalypses which are useful to the auditing reformation of our country hope to find.
文摘According to AQSIQ, it has made an effort to popularize the launching ofelectronic ''network for product quality supervision in the whole nation. China Product QualitySupervision Electronic Network is a nation-wide network, which employs modern informationtechnology, network technology and encoding technology to supervise enterprises'' products in anelectronic way. The new system labels digital information on all items of products that are includedin the network.
