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- Auditor's opinions are classified into four categories: unqualified opinion, qualified opinion, adverse opinion, disclaimer opinion. 审计报告包括四种:无保留意见的审计报告、有保留意见的审计报告、反对意见的审计报告、拒绝表示意见的审计报告。
- Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility. 审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
- On the other way, auditors are tending to pay more care to the firms with previous unqualified opinions, and their independence will enhances with the increased strength of supervision. 另一方面,对前期非标审计意见的公司,审计师采取了较为谨慎的做法,且伴随着监管政策的逐渐强化,后任审计师的独立性逐年提高。
- unqualified opinion with explanatory paragraph 无保留意见
- I feel unqualified to speak on the subject. 我自觉无资格就此问题发言。
- His opinion differs entirely from mine. 他的意见和我的完全不同。
- I'm not going to bow down to such wrong opinions. 我不打算听从这种错误的意见。
- It is difficult to decide between the two opinions. 在这两种意见之间抉择是困难的。
- We have to weed out unqualified applicants. 我们必须淘汰不合格的申请人。
- She always defers to her mother's opinions. 她总是听从她母亲的意见。
- He is unqualified to teach English. 他不适合教英语; 他没有教英语的资格。
- I changed my plan in deference to your opinion. 我听从你的意见,改变了计划。
- I hope my ideas are in step with public opinion. 我希望我的想法跟公众舆论是一致的。
- Public opinion was against the old feudal system. 公众舆论反对旧的封建制度。
- The party is trailing badly in the opinion polls. 该党在民意测验中大大失利。
- He is diffident about expressing his opinions. 他对于表达自己的意见感到胆怯。
- She's an exponent of the opinions of Freud. 她是弗洛伊德学说的鼓吹者。
- His opinions smacked of conservatism. 他的意见带有保守主义的味道。
- Facts militate against this opinion. 事实不能说明这个论点。
- You must not be governed by the opinions of others. 你决不要受别人意见的支配。