75.entity* ['entɪtɪ] n. 主體;實體。該詞的官方翻譯為“主體”，代表各類型經(jīng)濟實體。
e.g. Audit risk at the financial statements level often relates to the entity’s control environment.
【譯】財務(wù)報表層次的審計風(fēng)險經(jīng)常與被審計單位的控制環(huán)境相關(guān)。
76.reasonable assurance* 合理保證
76-1 inherent limitation* 固有局限性
e.g. Reasonable assurance is not an absolute level of assurance, because there are inherent limitations of an audit which result in most of the audit evidence on which the auditor draws conclusions and bases the auditor’s opinion being persuasive rather than conclusive.
【譯】由于審計存在固有限制，注冊會計師據(jù)以得出結(jié)論和形成審計意見的大多數(shù)審計證據(jù)是說服性而非結(jié)論性的，因此，審計只能提供合理保證，不能提供絕對保證。
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