第二章审计目标

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Responsibilities
Management is responsible for the financial statements, and for internal control. Auditors issue an opinion on fairness of the financial statements.
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2.1 Objective of Conducting an Audit of Financial Statements
Although not an insurer or a guarantor of the fairness of the presentations in the statements, the auditor has considerable responsibility for notifying users whether the statements are properly stated. If the auditor believes that the statements are not fairly presented or is unable to reach a conclusion because of insufficient evidence or prevailing conditions, the auditor has the responsibility for notifying users through the auditor’s report.
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reasonable assurance (合理保证 合理保证) 合理保证
注册会计师按照审计准则的规定执行审计 工作， 工作，能够对财务报表不存在重大错报提 供合理保证。 供合理保证。（1101第六章第十三条） 虽然财务报表使用者可以根据财务报表和 审计意见对被审计单位未来生存能力或管 理层的经营效率、经营效果做出某种判断， 理层的经营效率、经营效果做出某种判断， 但审计意见并不是对被审计单位未来生存 能力或管理层的经营效率、 能力或管理层的经营效率、经营效果提供 保证。 保证。
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SAS1(Statements on Auditing Standards) states
The objective of the ordinary audit of financial statements by the independent auditor is the expression of an opinion on the fairness with which they present fairly, in all material respects, financial position, results of operations, and its cash flows in conformity with generally accepted accounting principles.2.1 Objective of Conducting an Audit of Financial Statements
Just as it is impossible not to taste the honey (or the poison) that finds itself at the tip of the tongue, so it is impossible for a government servant not to eat up, at least, a bit of the king's revenue. Just as fish moving under water cannot possibly be found out either as drinking or not drinking water, so government servants employed in the government work cannot be found out (while) taking money (for themselves). (R. P. Kangle 1972, p. 91)
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Errors versus fraud (错误与舞弊)
Errors, unintentional misstatements of the financial statements Fraud, intentional
Misappropriation of asset Fraudulent financial reporting
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professional skepticism (职业怀疑)
注册会计师以质疑的思维方式评价所获取 审计证据的有效性，并对相对矛盾的审计 证据，以及引起对文件记录或管理层和治 理层提供的信息的可靠性产生怀疑的审计 证据保持警觉。（第五章第十二条）
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ABC公司资产负债表
资 产 现金 1 000 银行存款 80 000 应收账款 20 197 原材料 344 803 低值易耗品 54 000 固定资产 500 000 总计 1 000 000
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负债计所有者权益 短期借款 110 000 应付账款 70 000 实收资本 770 000 盈余公积 30 000 未分配利润 20 000 1 000 000
Audit Objectives and Responsibilities Chapter 2
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在开始学习如何执行审计之前，有必要先 理解审计总体目标(the overall objectives)、 审计师在执行审计中的责任和审计师应当 实现的具体目标(the specific objectives)。没 有对这些内容的理解，在审计过程中，计 划和收集审计证据就不具有相关性。
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2.2 Management’s Responsibilities
The responsibility for adopting sound accounting policies, maintaining adequate internal control, and making fair representations in the financial statements rests with management rather than the auditor. 采用合理的会计政策，保持适当的内部控制， 采用合理的会计政策，保持适当的内部控制，在 财务报表中作出公允反映， 管理层的责任” 财务报表中作出公允反映，是“管理层的责任”， 而不是审计师的责任。 而不是审计师的责任。
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《中国注册会计师执业准则第1101号》 （第二章第四条）规定：
财务报表审计的目标是注册会计师通过执行审计 工作，对财务报表的下列方面发表审计意见： （1）财务报表是否按照适用的会计准则和相关会 计制度的规定编制； （2）财务报表是否在所有重大方面公允反映被审 计单位的财务状况、经营成果和现金流量。
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2.1 Objective of Conducting an Audit of Financial Statements
When the auditor concludes that the financial statements are unlikely to mislead a prudent user, the auditor gives an audit opinion on their fair presentation and associates his or her name with the statements. If facts subsequent to their issuance indicate that the statements were actually not fairly presented, the auditor is likely to have to demonstrate to the courts or regulatory agencies that he or she conducted the audit in a proper manner and drew reasonable conclusions.
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2.1 Objective of Conducting an Audit of Financial Statements
The primary objective of the audit is to express an opinion on the financial statements.
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Material versus immaterial misstatements (重要错报与非重要错报 重要错报与非重要错报) 如果财务报表未更正的错误或舞弊总额很 可能会改变或影响一个使用该报表的理性 人的决策， 人的决策，则这样的错报通常被认为是重 要的。尽管对重要性予以量化极其困难， 要的。尽管对重要性予以量化极其困难， 但是审计师仍有责任获得合理保证，使这 但是审计师仍有责任获得合理保证， 一重要性水平基本标准已得到满足。 一重要性水平基本标准已得到满足。要求 审计师负责找到所有不重要的错误和舞弊， 审计师负责找到所有不重要的错误和舞弊， 成本极其高昂（也许是不可能的）。 成本极其高昂（也许是不可能的）。