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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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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