qualified audit opinion meaning in English
有保留(的)审计意见
有保留审计意见
Examples
- 4 . when the observed company has qualified audit opinions on a continuous basis , the impact on stock returns is insignificant
4 、连续类型的非标准无保留意见在观察期内无负的信息含量存在。 - 3 . when the observed company has qualified audit opinions at its first time , the stock returns are significantly negative
3 、前两年为标准无保留意见而在第三年首次出现非标准无保留意见的公司具有负的信息含量。 - The event dates are defined as the dates when financial statements are declared to the public . there are totally 221 qualified audit opinions collected as samples in 2000 and 2001
到目前为止，有关审计意见是否具有信息含量的相关研究，不论国外或国内文献都未取得一致的结论。 - Previous research regarding whether the announcements of qualified audit opinions impact stock returns is inconclusive . with event study methodology , this paper examines the effect of qualified audit opinions on stock returns in china
审计意见是注册会计师完成审计工作的最终成果，我国的独立审计准则将审计意见分为无保留意见、保留意见、否定意见和拒绝表示意见四种。 - When qualified audit opinions are classified into various groups , investors show different responses associated with various groups of qualified audit opinions . when qualified audit opinions are specified regarding non - consistent with accounting standards , going concern , limitation in audit scope , and multiple qualified audit opinions , no significant negative stock returns are observed on the event date . on the other hand , emphases on other events cause significant positive returns on the event date
2 、市场对于不同类型的非标准无保留意见有不同的反应： ( 1 )违反企业会计准则、审计范围受限、无法继续经营和多重保留的非标准无保留意见在事件日与观察期间中并无显著的负信息含量； ( 2 )强调其他重大事项的非标准无保留意见具有正的信息含量，在本研究中，此类的样本多为该公司具有未确定事项。