ABB 3BSE017457R1 Drive output module

Auditors should comply with the relevant ethical requirements and be independent. Ethical principles should be embodied in an auditor’s professional behaviour. The SAIs should have policies addressing ethical requirements and emphasising the need for compliance by each auditor. Auditors should remain independent so that their reports will be impartial and be seen as such by the intended users. Auditors can find INTOSAI Core Principles on independence in the INTOSAI P-10 Mexico Declaration on SAI Independence. The key ethical principles of integrity, independence and objectivity, competence, professional behavior and confidentiality and transparency are defined in ISSAI 130 Code of Ethics, together with related requirements and application material.

Professional judgement, due care and scepticism 

Auditors should maintain appropriate professional behaviour by applying professional scepticism, professional judgment and due care throughout the audit. The auditor’s attitude should be characterised by professional scepticism and professional judgement, which are to be applied when forming decisions about the appropriate course of action. Auditors should exercise due care to ensure that their professional behaviour is appropriate. Professional scepticism means maintaining professional distance and an alert and questioning attitude when assessing the sufficiency and appropriateness of evidence obtained throughout the audit. It also entails remaining open minded and receptive to all views and arguments.

Quality control 

Auditors should perform the audit in accordance with professional standards on quality control A SAI’s quality control policies and proceduresshould comply with professional standards, the aim being to ensure that audits are conducted at a consistently high level. Quality control procedures should cover matters such as the direction, review and supervision of the audit process and the need for consultation in order to reach decisions on difficult or contentious matters. Auditors can find further information in ISSAI 140 Quality Control for SAIs.

Superior products

ABB -- AC 800M controller, Bailey, PM866 controller, IGCT silicon controlled 5SHY 3BHB01 3BHEO0 3HNA00 DSOC series

BENTLY --- 3500 system/proximitor, front and rear cards, sensors, power modules, probes, cables

Emerson -- modbus card, power panel, controller, power supply, base, power module, switchEPRO --- Data acquisition module, probe, speed sensor, vibration sensor, shaft vibration transmitter, proximitor

FOXBORO - thermal resistance input/output module, power module, communication module, cable, controller, switch

GE --- module, air switch, I/O module, display, CPU module, power module, converter, CPU board, Ethernet module, integrated protection device, power module, gas turbine card

HIMA --- DI module, processor module, AI card, pulse encoder

Honeywell --- Secure digital output card, program module, analog input card, CPU module, FIM cardMOOG - servo valve, controller, module, power module

NI --- Information acquisition card, PXI module, card, chassis multi-channel control card

WESTINGHOUSE --- RTD thermal resistance input module, AI/AO/DI/DO module, power module, control module, base module

Woodward - Regulator, module, controller, governor

YOKOGAWA - Servo module, control cabinet node unit