Four kinds of audit report: unqualifiedaudit report, qualified audit report ,adverse audit report anddisclaimer of opinionaudit report. An audit is not a guarantee that the financial report is free from materialmisstatement, because absolute assurance is not attainable. Further, an audit opinion does...
Another difference lies in the wording of the opinion paragraph of an auditor's report. When issuing an unqualified report the auditor might write, "In our opinion, the financial statements give a true and fair view of the financial position of XYZ Enterprises as of …." Conversely, the opin...
审计报告书中的"unqualified audit opinion"直译为无保留意见，它表示审计师对被审计单位的财务报表没有发现重大问题，认为其真实、公允地反映了财务状况。然而，审计意见并非只有这一种类型。还存在另一种叫做"qualified audit opinion"，即保留意见审计报告。这种情况下，审计师在确认财务报表总体上是准确的...
What is the difference between a qualified and unqualified audit report? A qualified opinion isa reflection of the auditor's inability to give an unqualified, or clean, audit opinion. An unqualified opinion is issued if the financial statements are presumed to be free from material misstatements. ...
无保留意见审计报告书 有qualified audit opinion 意为保留意见审计报告书 他们是审计报告意见的四种类型 审计报告意见类型有以下四种：无保留意见、保留意见、否定意见和无法表示意见(原为拒绝表示意见)。
无保留意见unqualified opinion; 审计 clean opinion 有保留意见的审计报告Qualified audit report; qualified report 附保留意见审计报告qualified report; qualified audit report 双语例句 1. I told him my main reservation about his film was the ending. ...
This study investigates the contribution of financial and non-financial information to enhance the ability to discriminate between the choices of a qualified or unqualified (clean) audit report. The audit firms face the risk of losing the client if they issue a qualification. On the other hand, ...
Unqualified opinion无保留的意见书。对财务报表提出的一种审计意见书。在该意见书中,一个合格的公共会计师确认所有财务报表系公正地作出,且与上一年度财务报表的会计方法相一致。在作出意见书的过程中,公共会计师的行为需符合公认的会计准则。 Adverse opinion否定意见。When issuing an adverse opinion, the auditor ...
The auditor may specify that they believe the overall audit to be true and factual, but will specify the area that they believe is the issue. Qualified Opinion vs. Other Opinions A qualified opinion is a reflection of the auditor’s inability to give an unqualified, or clean, audit ...
二、专业词汇关键审计事项:Key audit matters无保留意见:Unqualified audit opinion保留意见:Qualified audit opinion否定意见:Adverse opinion无法表示意见:Disclaimer of opinion强调事项段:Emphasis of matter paragraph其他事项段: Other matter paragraph撤销审计:___from the engagement修改:Modification 疑虑:Doubt治理层:T...