审计意见书 meaning in English

auditor’s opinion

Audit institutions shall , within 30 days from the date of receiving the audit reports , serve auditor ' s opinions and audit decisions on the auditees and units concerned
审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
The annual report mentioned in the preceding paragraph shall be attached with the auditor ' s report issued by an accounting or auditing firm authorized by the country or region where the applicant is located
前款所列报表应当附由申请人所在国家或者地区认可的会计师事务所或者审计师事务所出具的审计意见书。
In an unqualified audit report , the auditor certifies that the audited financial statements are prepared in accordance with the generally accepted accounting principles ( gaap ) and are able to fairly present the company ' s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year
在无保留审计意见书里，审计师确证公司的财务报表系依据一般公认会计原则编制，可以公正表达公司在该财务年年底的财务状况、该财务年度的经营成果及财务状况的变动情形。