Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In la...Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In last 15 years, Australia has witnessed some major changes in Australian economy which have affected Australian business and its auditors＇ opinions. This paper examines the trend of audit opinions issued to Australian listed companies during this period. In total, 20,473 audit opinions were sited over the 15-year period, i.e., from 1996 to 2010. This research found that over the period, unqualified report was the most common type of audit reports issued in Australia with an average of 96.4%. The average rate at which the Big 4 audit firms issue unqualified reports is 88% compared with 76% issued by the non-Big 4 firms. It is also evidenced that the rate at which modified reports were issued during and after global financial crisis （GFC） （2007-2009） has increased across all industries, while the most noticeable increase occurred in the financial services, materials, and industrial sectors.展开更多
Objective: the main causes of unqualified blood samples in community clinical examination and the related countermeasures. It is mainly a system to analyze the information of blood samples throughout 2020, to carry ou...Objective: the main causes of unqualified blood samples in community clinical examination and the related countermeasures. It is mainly a system to analyze the information of blood samples throughout 2020, to carry out regression statistical analysis on unqualified samples, and to summarize the relevant specific factors affecting the unqualified blood samples, and to formulate qualified countermeasures based on the relevant specific factors. Results: the main purpose is to analyze the specific conditions of unqualified blood samples in community clinical tests and the possible specific reasons. Relevant unqualified blood samples are counted, and relevant specific factors of unqualified blood samples are analyzed by regression. Meanwhile, according to relevant factors, experts are invited to give specific introduction and formulate relevant solutions. Among the samples found so far, 51 samples failed, with a failure rate of 0.51%. Conclusion: blood samples are susceptible to the interference of patient factors, blood collection operation factors, sample transportation and inspection factors and inspection operation factors. It is very important to adopt relevant prevention strategies to ensure the qualified samples.展开更多
Objective: this article mainly analyzes the causes of unqualified clinical blood samples and studies the corresponding optimization measures. Methods: 150 unqualified blood samples received blood test in our hospital ...Objective: this article mainly analyzes the causes of unqualified clinical blood samples and studies the corresponding optimization measures. Methods: 150 unqualified blood samples received blood test in our hospital from May 2019 to May 2020 were selected as the research object. The causes of unqualified blood samples in clinical test were analyzed according to the quality evaluation standard and the corresponding optimization measures were studied based on the analysis. Results: among the 150 blood samples, the causes and the number of cases of unqualified clinical examination are mainly as follows: 69 cases are unqualified due to the influence of hemolysis, 46 cases are unqualified due to coagulation, and 7 cases are unqualified due to incorrect use of anticoagulants. In addition, there are 28 cases of unqualified examination due to other reasons such as untimely submission, wrong label or deviation of blood collection position. Conclusion: during the whole process of clinical examination of blood samples, attention should be paid to the comprehensive quality of the operators, and the training should be strengthened. At the same time, attention should also be paid to the collection of blood samples by skilled personnel and timely inspection.展开更多
Due to lack of regulations and laws,unqualified and unlicensed ttooists are luring minors to their stores,who do not realize the cost of permanent changes to their bodies-or the price of getting them removed.
文摘Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In last 15 years, Australia has witnessed some major changes in Australian economy which have affected Australian business and its auditors＇ opinions. This paper examines the trend of audit opinions issued to Australian listed companies during this period. In total, 20,473 audit opinions were sited over the 15-year period, i.e., from 1996 to 2010. This research found that over the period, unqualified report was the most common type of audit reports issued in Australia with an average of 96.4%. The average rate at which the Big 4 audit firms issue unqualified reports is 88% compared with 76% issued by the non-Big 4 firms. It is also evidenced that the rate at which modified reports were issued during and after global financial crisis （GFC） （2007-2009） has increased across all industries, while the most noticeable increase occurred in the financial services, materials, and industrial sectors.
文摘Objective: the main causes of unqualified blood samples in community clinical examination and the related countermeasures. It is mainly a system to analyze the information of blood samples throughout 2020, to carry out regression statistical analysis on unqualified samples, and to summarize the relevant specific factors affecting the unqualified blood samples, and to formulate qualified countermeasures based on the relevant specific factors. Results: the main purpose is to analyze the specific conditions of unqualified blood samples in community clinical tests and the possible specific reasons. Relevant unqualified blood samples are counted, and relevant specific factors of unqualified blood samples are analyzed by regression. Meanwhile, according to relevant factors, experts are invited to give specific introduction and formulate relevant solutions. Among the samples found so far, 51 samples failed, with a failure rate of 0.51%. Conclusion: blood samples are susceptible to the interference of patient factors, blood collection operation factors, sample transportation and inspection factors and inspection operation factors. It is very important to adopt relevant prevention strategies to ensure the qualified samples.
文摘Objective: this article mainly analyzes the causes of unqualified clinical blood samples and studies the corresponding optimization measures. Methods: 150 unqualified blood samples received blood test in our hospital from May 2019 to May 2020 were selected as the research object. The causes of unqualified blood samples in clinical test were analyzed according to the quality evaluation standard and the corresponding optimization measures were studied based on the analysis. Results: among the 150 blood samples, the causes and the number of cases of unqualified clinical examination are mainly as follows: 69 cases are unqualified due to the influence of hemolysis, 46 cases are unqualified due to coagulation, and 7 cases are unqualified due to incorrect use of anticoagulants. In addition, there are 28 cases of unqualified examination due to other reasons such as untimely submission, wrong label or deviation of blood collection position. Conclusion: during the whole process of clinical examination of blood samples, attention should be paid to the comprehensive quality of the operators, and the training should be strengthened. At the same time, attention should also be paid to the collection of blood samples by skilled personnel and timely inspection.
文摘Due to lack of regulations and laws,unqualified and unlicensed ttooists are luring minors to their stores,who do not realize the cost of permanent changes to their bodies-or the price of getting them removed.
