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- If he has problem with some (but material) part(s) of the financial statements,a qualified opinion is in order. 保留意见适用于审计师无法确证报表中少数，但重要项目的公正表达性。
- A qualified opinion does not necessarily imply that the accounting figures in question is false. 保留意见并不一定意味着公司的这些会计数字有假。
- If he has problem with some (but material) part(s) of the financial statements, a qualified opinion is in order. 保留意见适用于审计师无法确证报表中少数，但重要项目的公正表达性。
- When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter. 当审计师无法确证公司的财务报表具有公正表达性时，他将视其严重程度，签发保留意见或反面意见。
- When an auditor cannot certify the fair-presentation quality of the financial statements,he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter. 当审计师无法确证公司的财务报表具有公正表达性时，他将视其严重程度，签发保留意见或反面意见。
- Auditor's opinions are classified into four categories: unqualified opinion, qualified opinion, adverse opinion, disclaimer opinion. 审计报告包括四种：无保留意见的审计报告、有保留意见的审计报告、反对意见的审计报告、拒绝表示意见的审计报告。
- A qualified opinion does not necessarily imply that the accounting figures in question is false. As long as the auditor is not satisfied with the fair-presentation quality of these figures, he should qualify his audit opinion with respect to these items. 保留意见并不一定意味着公司的这些会计数字有假
- The Financial Statements have been audited, and for which XXX Accounting Firm has been issued qualified opinions. XXX会计师事务所为本公司出具了标准无保留意见的审计报告。
- His opinion differs entirely from mine. 他的意见和我的完全不同。
- He qualified in London as a teacher of English overseas. 他在伦敦取得了海外英语教师的资格。
- I changed my plan in deference to your opinion. 我听从你的意见，改变了计划。
- I hope my ideas are in step with public opinion. 我希望我的想法跟公众舆论是一致的。
- Public opinion was against the old feudal system. 公众舆论反对旧的封建制度。
- The party is trailing badly in the opinion polls. 该党在民意测验中大大失利。
- Facts militate against this opinion. 事实不能说明这个论点。
- But I'm not qualified to take on the job. 但我没有条件担任这项工作。
- He held an opinion quite adverse to Comrade Wang's. 他和王同志持绝然相反的意见。
- As regards that matter I'm quite of your opinion. 关于那件事，我很同意你的意见。
- There is only one man qualified for the job. 仅有一个人能胜任这个工作。
- She has a rather poor opinion of your written work. 她认为你的书面作业不太好。
