Bausch & Lomb Incorporated and Consolidated Subsidiaries - Page 44

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               At B&L Ireland, the auditors, who were trained inspectors,             
          performed an audit of the finished sunglasses that had been                 
          packaged to ensure that the products conformed to B&L's stan-               
          dards.  The auditor selected a random sample of the sunglasses              
          from a particular lot and performed inspection functions with               
          respect to that sample similar to the 100-percent inspection                
          performed by inspectors.  If the auditor had identified too many            
          defects in the samples inspected, the lot would have failed the             
          audit.  In that event, all the sunglasses in the lot would have             
          been returned to the inspector for another 100-percent inspec-              
          tion, and the inspector would have corrected any defects iden-              
          tified and would have sent the lot back to the auditor for                  
          reauditing.                                                                 
               B&L Hong Kong did not have any personnel devoted solely to             
          carrying out the audit function with respect to finished sun-               
          glasses.  Its cleaners, who cleaned each sunglass unit with a               
          hand cloth following the washing process, and its packers were              
          trained in inspection procedures needed to perform the audit                
          function.  The cleaners and packers performed inspection func-              
          tions similar to the inspections conducted by B&L Ireland's                 
          auditors.  However, rather than inspecting only a random sample             
          of each lot, each pair of sunglasses at B&L Hong Kong received a            
          second inspection conducted by the cleaners and packers.                    
          Plastics                                                                    





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Last modified: May 25, 2011