auditor's opinion
英 [ˈɔːdɪtəz əˈpɪnjən]
美 [ˈɔdɪtərz əˈpɪnjən]
网络 审计意见书
双语例句
- The wording in the auditor's standard opinion letter is scheduled to change next year. An unqualified audit report is also known as a "clean" report.
会计师标准无保留意见查核报告的遣词用语在明年将有重大改变，无保留审计意见书也称洁净意见书。 - Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。 - As a result, we find that the possibility of auditor changes is positively correlated with the share proportion held by the largest shareholder and the severity level of last year's modified auditing opinion.
研究结果表明（：1）出具不清洁审计意见的审计师发生变更行为的概率与第一大股东的持股比例显著正相关；