For example, if the audit work on a subsidiary of the company, due to war or natural disaster, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion accordingly on the related financial figures.

• 例如，公司在某国之子公司，由于战争或天灾，查帐工作无法正常进行，以致于审计师无从判断该子公司报表的可信度。审计师会就此困难，对此部分的财务数字保留其意见。