标准意见 meaning in Chinese

standard opinion

Afterwards , we choose the listed companies , which are drawn from the non - standard auditing opinions by cpa in 2003 as the studying sample , and the listed companies , which are drawn from the standard auditing opinions as the controlling sample
把2003年的上市公司的年报分为出具标准无保留意见的年报和出具非标准意见的年报两部分，在考虑行业规模的情况下从这两个部分中各选取28家公司的年报，作为分析对象的两个样本。
First , this dissertation analyzes the necessity of the new systems in economic theory , and then in the perspectives of the listed companies through analyzing the nonstandard auditing reports from 1998 to 2001 , investigated the new systems to find out if they had improved the quality of accounting information
然后通过对98年到2001年被注册会计师出具了非标准意见的上市公司的审计报告分析，从上市公司的角度看新制度的实施是否提高了上市公司的信息质量，缓解了以前年度存在的问题。