qualified opinion meaning in English
附保留意见书
Examples
- The financial statements have been audited , and for which xxx accounting firm has been issued qualified opinions
Xxx会计师事务所为本公司出具了标准无保留意见的审计报告。 - If he has problem with some ( but material ) part ( s ) of the financial statements , a qualified opinion is in order
保留意见适用于审计师无法确证报表中少数，但重要项目的公正表达性。 - 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
当审计师无法确证公司的财务报表具有公正表达性时，他将视其严重程度，签发保留意见或反面意见。