ABB CI547 3BNP004429R1 Displacement speed clamp

Opinion When an audit opinion is used to convey the level of assurance, the opinion should be in a standardised format. The opinion may be unmodified or modified. An unmodified opinion is used when either limited or reasonable assurance has been obtained. A modified opinion may be: 

• Qualified (except for) – where the auditor disagrees with, or is unable to obtain sufficient and appropriate audit evidence about, certain items in the subject matter which are, or could be, material but not pervasive; 

• Adverse – where the auditor, having obtained sufficient and appropriate audit evidence

 concludes that deviations or misstatements

 whether individually or in the aggregate, are both material and pervasive; 

• Disclaimed – where the auditor is unable to obtain sufficient and appropriate audit evidence due to an uncertainty or scope limitation which is both material and pervasive. Where the opinion is modified the reasons should be put in perspective by clearly explaining, with reference to the applicable criteria, the nature and extent of the modification. Depending on the type of audit, recommendations for corrective action and any contributing internal control deficiencies may also be included in the report.

Follow-up 

SAIs have a role inmonitoring action taken by the responsible party in response to the matters raised in an audit report. Follow-up focuses on whether the audited entity has adequately addressed the matters raised, including any wider implications. Insufficient or unsatisfactory action by the audited entity may call for a further report by the SAI

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