PCA-AP- GENERAL PLANNING PROCEDURES【DOC精选】.doc

PAGE 2 DOCPROPERTY PPC_Book_Acronym \* MERGEFORMAT PCA DOCPROPERTY PPC_Product_Edition \* MERGEFORMAT (5/09) PAGE 3 DOCPROPERTY PPC_Book_Acronym \* MERGEFORMAT PCA DOCPROPERTY PPC_Product_Edition \* MERGEFORMAT (5/09) DOCPROPERTY PPC_Template_Title_Prefix \* MERGEFORMAT PCA-AP-1 (Continued) DOCPROPERTY PPC_Template_Title_Prefix \* MERGEFORMAT PCA-AP-1 (Continued) PAGE 1 DOCPROPERTY PPC_Book_Acronym \* MERGEFORMAT PCA DOCPROPERTY PPC_Product_Edition \* MERGEFORMAT (5/09) DOCPROPERTY PPC_Template_Title_Prefix \* MERGEFORMAT PCA-AP-1 Index MACROBUTTON NoMacro [WPRef] PCA-AP-1: Audit Program for General Planning Procedures PCA-AP-1：审计计划的总体规划程序 Company: MACROBUTTON PPC_GetClientName [Client Name] 公司名称：客户名称 Balance Sheet Date: MACROBUTTON PPC_GetBalanceSheetDate [Engagement Date] 资产负债表日期：聘用日期 AuditObjectives Audit Procedures for Consideration 审计程序的思考 N/APerformed byand Date WorkpaperIndex 审计目标 AUDIT OBJECTIVES审计目标 N/A：不适用；其他情况请填写审计人员名字和日期 工作底稿索引 The objectives in this program are naturally general in nature and are not necessarily related to specific financial statement assertions. 在该计划的目标是一般自然性质的，并不一定与特定财务报表目標有關。 The audit has been properly planned, including an appropriate assessment of audit risk. When applicable, subsequent changes to planning matters have been appropriately considered and documented. 审计工作已适当规划，包括适当的审计风险评估。适用时，期後修改的规划已适当考虑和记录。 Staff assistants have been properly supervised. 助理人员得到了妥善的监督。 The audit documentation and the financial statements have been reviewed in accordance with firm policies. 审计文件和财务报已根據企业的政策规定进行了审查。 The firm’s quality control procedures for independence and other ethical requirements, client and engagement acceptance and continuance, human resources, and engagement performance have been followed. 独立性、其他道德要求、客户和接受及连续聘用、人力资源控及聘用表現已跟據公司的质量制程序進行。 If applicable, an audit of internal control has been properly planned and performed. 如果适用，内部控制审计已正确地规划和执行。 If applicable, the company’s internal controls over financial re