The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency ...The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.展开更多
Objective:Adverse surgical events are a major cause of morbidity,mortality,and disability worldw ide.The cause of many such events can be attributed to interruptions in the operating room(OR),muli-tasking by surgeons,...Objective:Adverse surgical events are a major cause of morbidity,mortality,and disability worldw ide.The cause of many such events can be attributed to interruptions in the operating room(OR),muli-tasking by surgeons,etc.The objective of this study was to observe the types and frequency of intra-operative wor kflow interruptions in our ORs.Method:This ccoss-sectional study was conducted from March Do April of 2023.An observational approach using an audio-video recording device was employed to record OR flow disr uptions.One elective OR and one emergency OR under the Department of General Surgery were selected for the study.All open and laparoscopic surger ies conducted in the selected ORs were included.An Internet Protocol camera'was installed in the selec ted ORS with a view of the entire room,including the anesthesia station.Audio-video recording was started after the first indsion and stopped after closure of the surgical site.Result:Of the 51 cases that were studied,45(88.2%)were elective,and 18(35.3%)were laparoscopic cases.They could be classified into 8 types of open procedures and 4 types of lapar oscopic procedures.The mean maximum headcount inside the OR was 15.5土3.6 and doors opened on average of 15.8土6.0 times during a procedure.Other interruptions were surgeons attending phone calls(24,47.1%),leaving the sterile area(21,41.2%),technical disturbances(32,62.7%),anesthetic interruptions(18,35.3%),and faulty instruments(29,56.9%)Elective procedures had a signifcandy higher average number of in-terruptions per operating hour than emergency procedures(175±8.6vs.7.1±2.9,p<0.01).Condusion:Preventable factors such as faulty instruments,anesthetic interruption,and attending phone calls by the surgeon are commonly observed in ORs.They need to be addressed by timely surgical audits or the adoption of continued sureillance methods that can help take measures to minimize their occurrence.展开更多
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
基金The authors are grateful for research supports from the Humanities and Social Sciences Research Planning Fund Project of the Ministry of Education of China （Grant No. llYJA790179） and Shandong Provincial Natural Science Foundation, China （Grant No. ZR2010GM010）.
文摘The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.
文摘Objective:Adverse surgical events are a major cause of morbidity,mortality,and disability worldw ide.The cause of many such events can be attributed to interruptions in the operating room(OR),muli-tasking by surgeons,etc.The objective of this study was to observe the types and frequency of intra-operative wor kflow interruptions in our ORs.Method:This ccoss-sectional study was conducted from March Do April of 2023.An observational approach using an audio-video recording device was employed to record OR flow disr uptions.One elective OR and one emergency OR under the Department of General Surgery were selected for the study.All open and laparoscopic surger ies conducted in the selected ORs were included.An Internet Protocol camera'was installed in the selec ted ORS with a view of the entire room,including the anesthesia station.Audio-video recording was started after the first indsion and stopped after closure of the surgical site.Result:Of the 51 cases that were studied,45(88.2%)were elective,and 18(35.3%)were laparoscopic cases.They could be classified into 8 types of open procedures and 4 types of lapar oscopic procedures.The mean maximum headcount inside the OR was 15.5土3.6 and doors opened on average of 15.8土6.0 times during a procedure.Other interruptions were surgeons attending phone calls(24,47.1%),leaving the sterile area(21,41.2%),technical disturbances(32,62.7%),anesthetic interruptions(18,35.3%),and faulty instruments(29,56.9%)Elective procedures had a signifcandy higher average number of in-terruptions per operating hour than emergency procedures(175±8.6vs.7.1±2.9,p<0.01).Condusion:Preventable factors such as faulty instruments,anesthetic interruption,and attending phone calls by the surgeon are commonly observed in ORs.They need to be addressed by timely surgical audits or the adoption of continued sureillance methods that can help take measures to minimize their occurrence.
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.
