四种审计意见的英语:
1、无保留意见: unqualified opinion
Using descriptive statistics and multi-variable logistic regression analysis, we found that ( 1) CPAs tend to switch the opinions from qualified opinions to unqualified opinion with explanatory paragraph.
通过对2000-2002年样本的描述性统计和多元逻辑回归分析,我们发现注册会计师倾向于在带说明段无保留审计意见和保留意见之间进行变通。
2、保留意见: qualified opinion
Hypothesis 3 is that qualified opinion with emphatic paragraph is significantlydifferent from standard opinion.
假设3,带强调事项段的无保留意见与标准审计意见反应存在显著差异。
3、否定意见: adverse opinion
She was unafraid of defeat or adverse opinion.
她不怕失败或反对意见。
4、拒绝表示意见: disclaimer of opinion
Hypothesis 2 is that qualified opinion and disclaimer of opinion aresignificantly different from standard opinion.
假设2,保留、无法表示审计意见与标准审计意见反应存在显著差异。
审计意见可翻译为audit opinion
英 [ˈɔ:dit əˈpinjən] 美 [ˈɔdɪt əˈpɪnjən]
[经] 审核意见,审计意见
1、Research on the Effectiveness of the Supervisory Board Based on the Non-standard Audit Opinion.
基于非标审计意见的监事会有效性研究。
2、Audit opinion on financial information
对财务数据资料的审计意见
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