审计意见 meaning in English
audit opinion
auditor's opinion
Examples
- Independent opinion : a report describing the auditor ' s examination of transactions and financial statements . it is included with the financial statements in an annual report issued by the corporation
独立意见：表述（对企业）交易和财务报表审计意见的报告。它包括企业提供的年度财务报表。 - Auditor ' s opinion which states that financial statements do not fairly present the financial position , results of operations , or cash flows in conformity with generally accepted accounting principles
是指认为企业的一份财务报表未按公认会计原则反映，或未精确、公正披露企业重要资料及真实财务状况的审计意见。 - In recent years , regulators and researchers responded to concerns that companiesuse auditor switching to avoid receiving unfavorable audit reports . despite these concerns , it is still unclear whether companies cansuccessfully engage in opinion - shopping
然而,时至今日,对于“中国的a股上市公司在总体上是否成功地购买了审计意见”这一问题仍无定论。 - 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。 - The translation has a great difference in the various auditing environments and objects that possibility of auditor ' s reporting the inappropriate audit opinion is translated to the possibility of loss
审计主体“发表不恰当审计意见的可能性”与审计主体“损失的可能性”的等价程度在不同的审计环境，针对不同的审计对象，会有很大的区别，在特定的情况下两者可能完全不等价。