Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

根据这些审计准则，我们规划或实施审计工作的目的，是为获取适当证据，以合理确信会计报表是否存在重大误述。

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Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement.

该等准则规定本行在策划及进行审核工作时，必须就该等财务表是否存有重大错误陈述，作出合理之确定。

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Rather, it means that the inspection staff has determined that, because of an identified error or omission, the firm failed to fulfill its fundamental responsibility in the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

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Section 10A(a) of the Exchange Act requires each audit to include procedures designed to provide reasonable assurance of detecting illegal acts that would have a direct and material effect on the determination of financial statement amounts.

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