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- Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility. 审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
- 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。
- unqualified opinion with explanatory paragraph 无保留意见
- On the other way, auditors are tending to pay more care to the firms with previous unqualified opinions, and their independence will enhances with the increased strength of supervision. 另一方面,对前期非标审计意见的公司,审计师采取了较为谨慎的做法,且伴随着监管政策的逐渐强化,后任审计师的独立性逐年提高。
- His opinion differs entirely from mine. 他的意见和我的完全不同。
- I feel unqualified to speak on the subject. 我自觉无资格就此问题发言。
- 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。
- We have to weed out unqualified applicants. 我们必须淘汰不合格的申请人。
- He is unqualified to teach English. 他不适合教英语; 他没有教英语的资格。
- 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。
- She has a rather poor opinion of your written work. 她认为你的书面作业不太好。
- At all events we should listen to his opinion. 无论如何,我们该听他的意见。
- That's my opinion and I stand or fall by it. 那是我的意思,而且无论如何我也要坚持。
- I would rather not venture an opinion. 我宁愿不要冒昧地发表意见。
- His opinion doesn't carry much weight. 他的意见没多少影响。