The verification has identified material misstatements in the reported emission reductions 核查對報告的減排發(fā)現(xiàn)實質(zhì)性的誤差。
In this case emission reductions with material misstatements shall be discounted based on the verifiers ex - post determination of the achieved emission reductions 在這種情況下,存在誤差的減排將從事前的確認達到的減排量中予以扣除。
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 這些準則要求我們計劃和執(zhí)行審計工作來財務(wù)報表是否無重大誤述獲得足夠的確信。
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 選擇的審計程序取決于注冊會計師的判斷,包括對由于舞弊或錯誤導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。
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 財務(wù)報表的使用者需要注冊會計師提供獨立公正的審計查核,以確信企業(yè)所編制的財務(wù)報表沒有重大的錯報或漏報。