scholarly journals Quality control at the plasma membrane: One mechanism does not fit all

2014 ◽  
Vol 205 (1) ◽  
pp. 11-20 ◽  
Author(s):  
Markus Babst
Keyword(s):  
Quality Control ◽  
Plasma Membrane ◽  
Control System ◽  
Cell Surface ◽  
Transmembrane Proteins ◽  
Surface Proteins ◽  
Quality Control System ◽  
Internal Quality ◽  
Control Mechanisms ◽  
Cell Integrity

The plasma membrane quality control system of eukaryotic cells is able to recognize and degrade damaged cell surface proteins. Recent studies have identified two mechanisms involved in the recognition of unfolded transmembrane proteins. One system uses chaperones to detect unfolded cytoplasmic domains of transmembrane proteins, whereas the second mechanism relies on an internal quality control system of the protein, which can trigger degradation when the protein deviates from the folded state. Both quality control mechanisms are key to prevent proteotoxic effects at the cell surface and to ensure cell integrity.

scholarly journals The ART-Rsp5 ubiquitin ligase network comprises a plasma membrane quality control system that protects yeast cells from proteotoxic stress

eLife ◽  
2013 ◽  
Vol 2 ◽  
Author(s):  
Yingying Zhao ◽  
Jason A MacGurn ◽  
Max Liu ◽  
Scott Emr
Keyword(s):  
Quality Control ◽  
Plasma Membrane ◽  
Control System ◽  
Membrane Proteins ◽  
Cell Surface ◽  
Ubiquitin Ligase ◽  
Integral Membrane Proteins ◽  
Quality Control System ◽  
Er Quality Control ◽  
Proteotoxic Stress

Secretory cargo that cannot fold properly in the ER are selectively targeted for removal by a well-studied ER-associated degradation pathway, or ERAD. In contrast, very little is known about post-ER quality control mechanisms for damaged or misfolded integral membrane proteins. Here we describe a quality control function of the Rsp5-ART ubiquitin ligase adaptor network that functions to protect plasma membrane (PM) integrity. Failure to mediate this protective response during heat stress leads to toxic accumulation of misfolded integral membrane proteins at the cell surface, which causes loss of PM integrity and cell death. Thus, the Rsp5-ART network comprises a PM quality control system that works together with sequential quality control pathways in the ER and Golgi to (i) target the degradation of proteins that have exceeded their functional lifetime due to damage and/or misfolding and (ii) limit the toxic accumulation of specific proteins at the cell surface during proteotoxic stress.

scholarly journals The Internal Standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”

2019 ◽  
Vol 86 (3) ◽  
pp. 107-115
Author(s):  
O. E. Lubenchenko
Keyword(s):  
Quality Control ◽  
Control System ◽  
Internal Standard ◽  
Financial Statements ◽  
International Standards ◽  
Quality Control System ◽  
Internal Quality Control ◽  
Internal Quality ◽  
Audit Firm ◽  
Policy And Procedure

New Laws of Ukraine “On Accounting and Financial Reporting in Ukraine” and “On Audit of Financial Statements and Auditing” require the enhanced responsibility of auditors for auditing results. Creation of the body of public oversight over the auditing requires the continuing improvement of the internal control system through implementing internal company standards. The article proposes the elaborated procedure and key components of the internal standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”. The structure of the internal audit includes the following sections: glossary of terminology; leadership responsibilities for quality within the audit firm; ethical requirements; acceptance and continuance of client relationships; human resources; engagement performance (work documents on performance of previous engagement procedures, on planning of auditing engagements, on final procedures, other work documents); monitoring of quality control system and individual engagements; appendices. For understanding of International Standards of Auditing, the preamble of the internal standard should contain key notions and definitions. An important aspect is recording of issues creating the appropriate environment for control: style and essential principles of the audit firm management; organizational structure and specialization of the audit firm; sharing of responsibility and authorities of management and other personnel; personnel management policy (requirements for recruitment and dismissal, professional development, assessment of work quality, system of rewards). The audit firm sets and records the procedures to be applied to assure the compliance with ethical principles (honesty, objectivity, professional competency, confidentiality, professional behavior), and for identification and prevention of threats to its independence. The general procedures for acceptance are as follows: assessment of the firm’s resources for engagement performance, assessment of the client’s integrity, reaching agreement on the engagement terms and continuance of client relationship. The section “Human resources” of the internal standard contains the procedures for personnel recruitment, continuance of cooperation with personnel, assessment of their competence and capacities to perform auditing engagements, use of disciplinary actions (if necessary). The section “Engagement performance” of the internal standard includes the description of policies and procedures for collecting sufficient and acceptable audit evidence in order to form the auditor’ opinion about financial statements. For companies with public significance, in conformity with the law, the review of auditor’s report is envisaged, and the structure of the reviewer’s report is proposed. Once the reviewer’s report is received by the audit firm and differences in opinions are settled, the auditor’s report on financial statements, the supplementary report to the auditing committee, and the report to supervisory bodies (if necessary) will be made. The section “Monitoring of the internal standard” includes recording of procedures for monitoring of quality control system (the existence of quality control system and its compliance with current legal requirements, International Standards of Auditing and internal standards). Use of the internal standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services” can essentially increase the quality of auditing and other engagements on ensuring confidence and related services.  

scholarly journals Cell surface targeting of VPAC1 receptors: Evidence for implication of a quality control system and the proteasome

2008 ◽  
Vol 1783 (9) ◽  
pp. 1663-1672 ◽  
Author(s):  
Ingrid Langer ◽  
Karelle Leroy ◽  
Nathalie Gaspard ◽  
Jean-Pierre Brion ◽  
Patrick Robberecht
Keyword(s):  
Quality Control ◽  
Control System ◽  
Cell Surface ◽  
Quality Control System

scholarly journals Problems of professional ethics standards of auditors in Ukraine

2017 ◽  
pp. 61-68
Author(s):  
V. P. Bondar
Keyword(s):  
Quality Control ◽  
Control System ◽  
Organizational Support ◽  
Professional Ethics ◽  
Financial Statements ◽  
Quality Control System ◽  
Internal Quality ◽  
Investment Climate ◽  
Good Investment ◽  
The Many

This study is dedicated to the many problems arising from incompliance by auditors of principles of professional ethics that cause problems not only in the reliability of the published findings, but also cause problems of global mistrust of users of financial statements to the audit profession. This generally creates obstacles to transparency mechanisms for disclosure and verification of information enterprises in Ukraine, not encouraging the formation of good investment climate. The study proved system of organizational support to create an environment to observe the principles of professional ethics in the performance of audit tasks based on measures of specifying and eliminating threats to the independence of the auditor. In this regard, was proposed the structure and substance of the relevant organizational and administrative documentation, which is part of the internal quality control system of audit services.

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