unqualified audit opinion meaning in English
无保留的审计意见
Examples
- The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets , slower short - term liquidity , have lower ratio of days " sales in receivables , adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have . beside non - fraud companies , fraud companies are easier to receive non - standard unqualified auditing opinion
实证结果显示:舞弊公司与非舞弊公司相比有更高的负债比率、其他应收款占流动资产的比重,更差的短期偿债能力,更低的应收账款周转率、调整后每股现金和股权集中度,也更容易被注册会计师出具非标准无保留审计意见。