审计意见 meaning in English
audit opinion
auditor's opinion
Examples
- The first in the top 10th ? ? kelon case not only send the “ capital operating expert ” gu chujun into jail , but involves the discussing whether dtt was cautious in that case , and the auditing opinion which it reported were objective
排行榜第一名的科龙电器案使“资本运作高手”顾雏军身陷囹圄,还牵扯出关于“四大”中的德勤会计师事务所执业是否谨慎,审计意见是否公允的大讨论。 - Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the cais ( computer accounting information system ) of the audited entities because of the material misstatement or omission in accounting report
摘要计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。 - In fact , many interior as well as the exterior restriction factor affect the earnings quality , for instance chartered accountant ' s audit opinion , the structure of the company government , the dividend policy , the stockholder ’ s structure and so on
影响盈余质量还存在着很多内部以及外部的制约因素,比如注册会计师的审计意见、公司治理结构、股利政策、股权结构、会计准则体系等。本文主要着重研究股权结构这一内部制约因素对盈余质量产生的影响。