1、unqualified opinion

unqualified opinion發(fā)音

英：　　美：

unqualified opinion中文意思翻譯

常用釋義：不合格的意見：指沒有經(jīng)過充分考慮或沒有足夠的專業(yè)知識和經(jīng)驗支持的意見。

無保留意見；無條件意見

unqualified opinion雙語使用場景

1、's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.───的審計意見類型包括帶強(qiáng)調(diào)事項段的無保留意見、保留意見、否定意見和無法表示意見。

2、Auditor's opinions are classified into four categories: unqualified opinion, qualified opinion , adverse opinion, disclaimer opinion.───審計報告包括四種: 無保留意見的審計報告、有保留意見的審計報告 、 反對意見的審計報告 、 拒絕表示意見的審計報告.

3、Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.───審計風(fēng)險是指注冊會計師對有重要錯報的會計報表仍發(fā)表無保留意見的可能性。

unqualified opinion相似詞語短語

1、unqualifiedly───無資格地；不合格地；無保留地

2、qualified pilot───合格飛行員

3、unqualified───adj.不合格的；無資格的；不勝任的；不受限制的；無條件的；絕對的

4、called option───看漲期權(quán)；購買選擇權(quán)

5、qualified doctor───合格醫(yī)生

6、unqualified success───絕對的成功

7、public opinion───民意；公眾輿論

8、concurring opinion───并存意見

9、unqualifiedness───不合格

2、否定意見和無法表示意見有什么區(qū)別

1、無保留意見: unqualified opinion

Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.  

審計風(fēng)險是指注冊會計師對有重要錯報的會計報表仍發(fā)表無保留意見的可能性。

2、保留意見: qualified opinion

When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter.  

當(dāng)審計師無法確證公司的財務(wù)報表具有公正表達(dá)性時，他將視其嚴(yán)重程度，簽發(fā)保留意見或反面意見。

3、否定意見: adverse opinion

Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion, the text of the audit statement, the financial statement and its notes shall be disclosed in the summary of the annual report.  

第七十一條如果公司被出具了無法表示意見或否定意見的審計報告，則在披露年度報告摘要時須公布審計報告正文、財務(wù)報表及附注全文。

4、拒絕表示意見: disclaimer of opinion

Hypothesis 2 is that qualified opinion and disclaimer of opinion are significantly different from standard opinion;  

假設(shè)2，保留、無法表示審計意見與標(biāo)準(zhǔn)審計意見反應(yīng)存在顯著差異；

擴(kuò)展資料

審計意見

1、合規(guī)計劃審計和審計意見；  

Compliance plan audits and audit opinions;  

2、這為研究委托代理關(guān)系中的我國上市公司代理成本與審計意見選擇行為之間的關(guān)系提供了科學(xué)理論依據(jù)和決策參考。  

It supplies the theoretical basis and the decision reference for the study of the relationship between China's listed companies'agency costs and audit opinions choice.  

3、審查審計報告、審計意見書、審計決定，提出書面復(fù)核意見；  

To review audit reports, audit opinions and audit decisions and produce opinions of review in writing;  

4、研究發(fā)現(xiàn)非標(biāo)準(zhǔn)的審計意見、是否同屬地域?qū)徲嫀熥兏a(chǎn)生了顯著影響。  

The results show that there exists significant difference among the type of audit opinions.  

5、審計委員會有效性對審計意見影響的實證研究  

Empirical Research on the Influence of the Effectiveness of Audit Committee to Audit Opinions  

參考資料百度百科——審計意見