Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator a ppli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d c ountry agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high-s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pula tor development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equ ipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 2014 注册会计师考试《审计》单元测试题 第一章 注册会计师审计职业特点 同步单元测试 1.随着审计的发展, 审计主要目的不断被赋予新的内容, 审计报 告使用者的范围不断扩大。 下列关于注册会计师审计报告使用人的陈 述中,恰当的有( )。 A.英国式审计时期,审计报告使用人主要是企业股东 B.美国式审计初期,审计报告使用人主要是广大投资者 C.1933 年《证券法》实施后,审计报告使用人由债权人扩大到 广大投资者 D.现代财务报表审计的审计报告使用人包括企业投资人、 债权人 以及政府有关部门等利益相关者 【答案】ACD 【解析】选项 B 不恰当。美国式审计的审计报告使用人主要是银 行及其他债权人。 2.下列关于注册会计师审计的表达中,不恰当的是( )。 A.注册会计师审计产生的直接原因是合伙制企业制度出现 m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the compute r s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the t hree te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but o nly as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd B.注册会计师审计对象可概括为被审计单位的经济活动与经济 事项认定 C.注册会计师审计是一个系统化过程 D.独立性是注册会计师审计的灵魂 【答案】A 【解析】选项 A 不恰当。注册会计师审计产生的直接原因是企业 所有权与经营权的分离。 3.根据美国会计学会(AAA)1973 年对审计的定义, 下列对审计概 念的理解中,不恰当的是( )。 A.审计是一个系统化过程 B.在财务报表审计中, “既定标准”是适用的财务报告编制基础 C.财务报表审计工作主要是保证被审计单位财务报表是否与 “既 定标准”相同 D.审计服务的价值是审计人员通过把审计结果传递给各相关利 害关系人来实现的 【答案】C m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contra st contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adv a ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programm able Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. Industrial aut omati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s t o devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is ma inly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of ind ustrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal robot i c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onm ent , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 【解析】选项 C 不恰当。注册会计师只能合理保证财务报表与编 制标准在重大方面的“符合”,不能确保财务报表与“既定标准”相 同。 4.以下关于注册会计师财务报表审计的理解中,恰当的有( )。 A.财务报表审计的本质是一个对财务报表重大错报风险识别、 评 估与应对的系统化过程 B.财务报表审计的核心工作是对管理层认定与适用的财务报告 编制基础是否相符的评价和判断过程 C.财务报表审计的目标是对被审计单位财务报表是否符合适用 的财务报告编制基础提出结论 D. 财务报表审计的作用是查找财务报表是否存在错误、舞弊和 违反法律法规 【答案】ABC 【解析】选项 D 不恰当。财务报表审计作用是通过对财务报表进 行审计发表审计意见, 提高财务报表的可信度, 降低财务报表使用者 的信息风险。 5.下列事项中, 最能导致注册会计师审计方法发展变化的因素是 ( )。 m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd A.审计目标 B.审计环境 C.审计责任 D.审计对象 【答案】B 【解析】选项 B 恰当。审计环境变化是导致审计方法变化的最主 要因素。 6. 以下对风险导向审计方法的理解中,恰当的有( )。 A.风险导向审计方法通过对审计风险模型的分析为基础, 将审计 资源分配到最容易导致财务报表出现重大错报的领域 B.风险导向审计方法不再依赖控制测试,是通过抽样审计进行 的,通过实质性程序获取的审计证据 C.风险导向审计方法应当关注控制风险的影响因素, 如果注册会 计师了解被审计单位及其环境后发现仅通过实施实质性程序无法获 取充分适当的审计证据时必须依赖对内部控制的了解、测试和评价 D.风险导向审计方法更加关注固有风险的影响因素, 而且通过评 估非财务信息将审计的范围扩展到财务报表之外 m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contra st contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adv a ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programm able Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. Industrial aut omati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s t o devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is ma inly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of ind ustrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal robot i c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onm ent , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 【答案】ACD 【解析】选项 B 不恰当。风险导向审计方法要求,如果注册会计 师了解被审计单位及其环境(包括了解内部控制)后, 预期控制运行有 效以及通过实施实质性程序无法获取充分适当的审计证据时, 必须考 虑内部控制的影响因素,需要对内部控制进行了解、评价和测试。 7. 风险导向审计方法对注册会计师开展审计业务提出了更高的 要求,以下对注册会计师风险导向审计方法的要求中,不恰当的有 ( )。 A.风险导向审计方法要求注册会计师在每次财务报表审计中实 施控制测试 B.风险导向审计方法要求注册会计师在每次财务报表审计中对 于所有的交易事项和账户余额应当实施实质性程序 C.风险导向审计方法要求注册会计师综合考虑企业的环境和面 临的经营风险, 把握企业面临的各方面情况, 分析企业经济业务中可 能出现的错误和舞弊行为,并以此为出发点,制定审计策略 D.风险导向审计方法要求注册会计师不仅要求注册会计师考虑 固有风险, 而且通过对内部控制的了解和评价, 考虑控制风险对实质 性程序的影响 【答案】AB m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 【解析】选项 A 不恰当,如果注册会计师了解内部控制后,预期 被审计单位控制运行有效才有必要实施控制测试;选项 B 不恰当,注 册会计师在财务报表审计中需要对重要的交易事项和账户余额实施 实质性程序,不需要对所有的交易事项和账户余额实施实质性程序, 因为从审计的成本与效益原则考虑,既不可能也没有必要。 第二章 注册会计师的法律责任 同步单元测试 1. ABC 会计师事务所负责审计甲上市公司 2012 年度财务报表, 并于 2013 年 3 月 5 日出具了审计报告。以下事项 ABC 事务所最有可 能承担民事侵权赔偿责任的是( )。 A.利害关系人起诉了有过失的 ABC 事务所 B.ABC 事务所出具了不实审计报告 C.利害关系人遭受了经济损失 D.利害关系人遭受的经济损失是其信赖 ABC 事务所出具的不实 报告后与甲公司发生了交易导致 【答案】D m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contra st contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adv a ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programm able Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. Industrial aut omati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s t o devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is ma inly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of ind ustrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal robot i c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onm ent , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 【解析】选项 D 最恰当。根据《司法解释》第七条,针对注册会 计师行业具体情况来说,民事侵权赔偿责任的界定“四要件”具体表 现为以下四种情形: (1)注册会计师出具了不实报告; (2)利害关系人遭受了经济损失; (3)会计师事务所的过失与利害关系人遭受损失存在因果关系 (简称“因果关系”); (4)注册会计师执业过程存在过错。 2. A 注册会计师负责审计甲上市公司 2012 年度财务报表,并于 2013 年 3 月 5 日出具了审计报告。下列事项中,最能界定 A 注册会 计师是否存在过失的关键因素是( )。 A.是否查出财务报表所有重大错报 B.是否查出财务报表所有重大错误和舞弊 C.是否按照审计准则的要求执行审计业务 m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd D.