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- Why is the audit opinion implementation so difficult? 审计决定执行何时不难?
- "Delisted because the company's accounting firm refused to issue annual reports on the audit opinion. “被摘牌是因为该公司的会计师事务所对年报拒绝出具审计意见。
- Financial period for WIPO consists of two calendar years, with an audit opinion issued on the financial statements every biennium. WIPO的财政期为两个历年,每两年公布一次对财务报表的审计意见。
- We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 我们相信,我们获取的审计证据是充分的、适当的,为发表审计意见提供了基础。
- Lastly, the determinants of audit opinion are profit effect of an accounting change, auditee finical statement, the result of outside intendance. 3、影响注册会计师出具不同类型审计意见的因素有:会计政策变更对损益的影响水平、公司财务状况以及外部监管部门的监管结果。
- The disclosure of audit opinion is important to judge the facticity, correctness and validity of listed companies’ financial report for market. 审计意见的披露对市场评判上市公司财务报告的真实性、正确性和合法性起到了至关重要的作用。
- A qualified opinion does not necessarily imply that the accounting figures in question is false. As long as the auditor is not satisfied with the fair-presentation quality of these figures, he should qualify his audit opinion with respect to these items. 保留意见并不一定意味着公司的这些会计数字有假
- The WMF therefore needs to build trust and credibility in, for example, presenting timely financial statements with an unqualified audit opinion to show donors' money is well spent. 鑑于协会正处于成长期,有很多的资金,补助及其他小捐献来维持日渐增长的网路存贮费用。
- One may want to argue that the traditional audit opinion is based on truth as coherence between the various financial statements based on GAAP or IAS as rules for disclosure purposes. 有些人也许会想要争辩说,传统的稽核意见是建立于:依据GAAP或IAS(其为一种以揭露资讯为目的的规则)所编制之各种财报间的一致性所提供的真理。
- Do Audit Opinions and Timeliness of Annual Report Affect Earnings Quality? 审计意见和年报披露会影响盈余质量吗?
- In the BDO report, the PCAOB found deficiencies in testing of revenue in five audits, saying that the firm failed to obtain sufficient evidence to support its audit opinion. 在德豪的审计报告中,PCAOB发现有五项审计业务在收入测试方面存在缺陷,该会计事务所未能获得充分的审计证据以支持其审计意见。
- Test of market response to qualified audit opinion 非标审计意见的市场反应检验
- Literature Review of Audit Opinion Shopping 审计意见收买研究综述
- His opinion differs entirely from mine. 他的意见和我的完全不同。
- 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。
- Facts militate against this opinion. 事实不能说明这个论点。
- However, in our country, auditors are easily threatened into issuing false audit opinions by the intimidation of their clients. The intimidation threat impairs the auditor independence greatly. 在我国,审计人员受被审单位管理当局胁迫而出具不实审计报告的问题十分突出,胁迫威胁的存在严重地影响了审计的独立性。