(1)不恰当。注册会计师复核上期财务报表中会计估计的结果,是为了识别和评估本期会计估计重大错报风险而执行的风险评估程序,目的不是质疑上期依据当时可获得的信息而作出的判断。
(1)No/Inappropriate. The auditor's review of the outcome of accounting estimates included in the prior period financial statements is a risk assessment procedure to identify and assess risk of material misstatement of accounting estimates made in the current period financial statements. It is not intended to call into question the judgments made in the prior periods that were based on information available at the time.
(2)恰当。
(2)Yes/Appropriate.
(3)不恰当。即使不存在特别风险,注册会计师亦应了解相关控制。
(3)No/Inappropriate. The auditor shall understand relevant controls even though there is no significant risk.
(4)不恰当。根据审计项目组的区间估计,只能得出错报不小于50万元的结论,并不能确定就是50万元。该错报是判断错报,不是事实错报。
(4)No/Inappropriate. Based on the auditor's range, the auditor can conclude that the misstatement is no less than 500000, but cannot conclude that the misstatement is 500000. It is a judgmental misstatement, not a factual misstatement.
(5)不恰当。管理层变更折旧年限的理由不合理。
(5)No/Inappropriate. The rationale of changing the depreciation period is not reasonable.
(6)怡当。
(6)Yes/Appropriate.