The Quality Control System of Green Composite Wind Turbine Blade Supply Chain Based on Blockchain Technology

2021 ◽  
Vol 13 (15) ◽  
pp. 8331
Author(s):  
Hang Yu ◽  
Senlai Zhu ◽  
Jie Yang

Nowadays, blockchain technology is expected to promote the quality control of traditional industry due to its traceability, transparency and non-tampering characteristics. Although blockchain could offer the traditional industry new energy, there are still some predictable difficulties in the early stage of its application, such as the structure of the blockchain-based system, the role of regulators in the system and high transaction fee by block packing. In this paper, we establish a pioneering quality control system for the green composite wind turbine blade supply chain based on blockchain technology. Firstly, the framework of this system is proposed to ensure that the quality of the product could not only be examined and verified by regulator, but also be monitored by other related nodes. Next, we develop a new way to store the data by hash fingerprint and the cost of transaction fees is significantly reduced in the case of a large amount of data. Then, the information on-chain method is developed to realize the data traceability of each node. At last, the tests of this system are carried out to prove its validity, the satisfactory results are obtained and information supervision and sharing role of the regulators are discussed.

Author(s):  
Khansa Shahibah ◽  
Bambang Hariadi ◽  
Zaki Baridwan

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.


Author(s):  
V. N. Deynega ◽  
S. V. Kurakova

This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an audit organization) when building up the quality control system in consideration with ISQC and defined the basic requirements internal audit standards should meet according to quality control system conception.


2015 ◽  
Vol 58 (3) ◽  
pp. 348-364 ◽  
Author(s):  
Paola Rusmini ◽  
Valeria Crippa ◽  
Riccardo Cristofani ◽  
Carlo Rinaldi ◽  
Maria Elena Cicardi ◽  
...  

Author(s):  
Darius Vaicekauskas

Audit quality is determined by the criteria of the audit firm and the audit engagement team. One of the most important criteria of the audit engagement team is the involvement of the responsible engagement partner (hereinafter - partner) in the audit. As an executive of an audit firm, the partner is responsible for the quality control system within the audit firm, creating a "tone from the top" and presenting himself and his/her behavior, including involvement in the audit process, as an example for other less experienced audit engagement team members. This article examines the role of the partner in the audit engagement team structure to achieve audit quality, introduces the issue of partner involvement in the audit process, and proposes suggested indicators that can help assess the level of partner involement in the audit process for audit quality reviewers.


Author(s):  
Roger Olivella ◽  
Cristina Chiva ◽  
Marc Serret ◽  
Daniel Mancera ◽  
Luca Cozzuto ◽  
...  

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