| 1. | The verification has identified material misstatements in the reported emission reductions
核查对报告的减排发现实质性的误差。 |
| 2. | In this case emission reductions with material misstatements shall be discounted based on the verifiers ex - post determination of the achieved emission reductions
在这种情况下，存在误差的减排将从事前的确认达到的减排量中予以扣除。 |
| 3. | Those standards require that we plan and perofrm the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement
这些准则要求我们计划和执行审计工作来财务报表是否无重大误述获得足够的确信。 |
| 4. | The procedures selected depend on the auditor ' s judgment , including the assessment of the risks of material misstatement of the financial statements , whether due to fraud or error
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。 |
| 5. | Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement
财务报表的使用者需要注册会计师提供独立公正的审计查核，以确信企业所编制的财务报表没有重大的错报或漏报。 |
| 6. | If the auditor considers there is a risk of material misstatement of the financial statements , specific procedures would need to be designed and performed to ensure that there is no material misstatement
如果审计人员认为财务报告中存在重要的误报，就需要设计和进行专门的程序来确保没有重要的误报。 |
| 7. | The group ' s internal control system is designed to provide reasonable assurance against material misstatement or loss and to manage and eliminate risks of failure in operational systems and fulfillment of business objective
本集团之内部监控系统旨在合理保证并无重大错误陈述或损失，并且管理及消除管理系统出错及未完成商业目标之风险。 |
| 8. | The regularity auditor obtains a general understanding of environmental laws and regulations that could result in the material misstatement of the financial statements or which may have a fundamental impact on the operations of an entity
常规的审计人员要获得能够导致财务报告出现重要误报或者对实体的运营有根本冲击的有关环境的法律和规章的总体理解。 |
| 9. | Having acquired a sufficient knowledge of the business , the auditor assesses the risk of material misstatement in the financial statements . this would include the risk of misstatement due to environmental matters , namely environmental risk
获取了充分的业务知识，审计人员就可以评估财务报告中重要误报的风险，这包括由于环境问题导致的虚假报告，也就是环境的风险。 |
| 10. | I planned and performed my audit so as to obtain all the information and explanations which i considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement
我在策划和进行审计工作时，均以取得一切我认为必需的资料及解释为目标，使我能获得充分的凭证，就该等财务报表是否存有重要错误陈述，作合理的确定。 |
