issue opinion
英 [ˈɪʃuː əˈpɪnjən]
美 [ˈɪʃuː əˈpɪnjən]
发表（尤指判决的）意见
双语例句
- An issue which has polarized public opinion.
使舆论两极分化的问题。 - 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。 - While Edison feuded with rival electrical pioneers over whether power should be distributed using a direct current ( DC) or an alternating current ( AC), the issue dividing opinion today is climate change and regulation of greenhouse gases.
当年爱迪生与同为电气先锋的竞争对手在配电应使用直流电（DC）还是交流电（AC）的问题上争执不下，而目前存在分歧的，是气候变化和温室气体监管问题。 - Reporting conservatism lessens the likelihood of failing to issue a going concern opinion when appropriate.
报告保守主义减少了不能适时给出持续经营意见的可能性。 - The nine justices will issue an opinion sometime in June.
九位法官将会在六月作出判决。 - When one or more material internal control weaknesses exist, the auditor is required to issue an adverse opinion on the effectiveness of internal controls.
如果存在一个或者更多重大内部控制缺陷，要求审计师给出关于内部控制效力的反对意见。 - The dominant issue in global warming, in my opinion, is sea-level change and the question of how fast ice sheets can disintegrate.
我认为，全球暖化的主要议题，是海平面的上升，以及冰原会崩裂得多快的问题。 - Our responsibility is to issue a verification opinion on the Company's paid-in registration capital.
我们的责任是对贵公司（筹）注册资本的实收情况发表审验意见。 - What negative impacts do'Shuanghui'have after this issue happened in your opinion?
您认为“瘦肉精”对双汇有哪些方面的负面影响？ - The one issue where Muslim opinion converges with a demand for a change in America's approach is Palestine.
穆斯林对一个问题是一致的：他们要求美国在巴勒斯坦问题上改变做法。 - The issue of forensic evidence contamination My opinion about pollution prevention and control of the material evidence
物证鉴定中的物证污染问题物证污染防控之我见 - Issue my own opinion in the source of creating value and influence factors of M& A;
对并购创造价值的源泉和影响因素发表自己的见解； - This paper also discusses the issue of Audit Opinion Modification which gains more and more attention from investors and regulators recently.
本文还对近年来倍受投资者和监管部门关注的审计意见变通行为进行了探讨。 - That is to say, if a CPA intends to issue an audit opinion with great confidence, he or she can only accept relatively low audit risk, namely.
也就是说，注册会计师如果想要使发表的意见有比较大的把握，那么他就只能接受较低的审计风险，即如果要求有99%的把握，那么审计风险就为1%； - So, it is a very important issue to manage public opinion conflicts to shape a favorable public opinion condition for an enterprise's development.
实施科学的公众舆论冲突管理策略，为企业经营创造良好的舆论环境，是当今企业管理重要的课题。 - This part Investigates intellectuals in principle, spirit and choice, local system, government form of issue three different attitude and opinion of respect offormulating a new constitution mainly.
主要考察知识分子群体在制宪原则和精神、政体问题的选择、地方制度等三个方面的不同态度和主张。 - Introduced the most popular technology of cpu simulation, and issue an opinion that use object-oriented programming language ( JAVA) to simulate ARM processor.
介绍了目前流行微处理器仿真技术，在此基础上提出了用面向对象语言（java）实现ARM处理器的仿真的设计思路。 - In connection with this issue, a new opinion stressing both relations and attributes was discussed herein.
本文针对这个问题提出了一种新观点，即关系属性说。 - The control of negative public opinion during war time is a complex and systematic application issue and a significant task for public opinion warfare under the condition of information science.
战时不利舆论信息管控，是一个复杂、系统的应用问题，是开展信息化条件下舆论战的一项重要课题。 - Thirdly, argumentative issue and differences in opinion.
第三部分是争议焦点及分歧意见。 - Since promulgating the "Independent Auditing Standards of China", risk-oriented audit mode has been established, and then CPAs issue the appropriate audit opinion based on audit risk.
自颁布《中国注册会计师独立审计准则》以来，风险导向模式审计逐渐在我国成形并得到发展，注册会计师基于审计风险出具恰当的审计意见。 - It is turned into a major issue of network monitoring public opinion that how to use existing search engines to supervise the spread of ethnic issue at current time.
如何运用已有搜索引擎对互联网中民族问题的传播进行监督成为目前网络舆情监控的一大课题。 - On this condition, the paper explored further what were influencing factors when accountants issue audit opinion in the condition of accounting fraud.
在此基础上论文进一步就注册会计师针对企业的会计舞弊行为发表审计意见的影响因素进行了实证研究。 - In the currently full of faith crisis audit market, are CPAs maintain their independence? And what exactly affect the issue of audit opinion?
在当前充满诚信危机的审计市场里，注册会计师审计是否保持了其应有的独立性？究竟有哪些因素影响其出具的审计意见类型？笔者对此产生了浓厚的兴趣。 - Thinkers of different ages to understand and explain this issue are often a matter of opinion, today, and even opposing views, arguing.
不同时代的思想家对此问题的理解和解释也常常见仁见智、莫衷一是，甚至是观点对立、争论不休。 - A spokesman for the government network news is a new way for government to issue information and express public opinion.
政府网络新闻发言人是政府信息发布和民意表达的新方式。 - The Act calls for listed companies to report on the internal control over financial reporting and requires external auditors to issue an opinion on financial related internal control.
该法案要求上市公司向投资者报告内部控制的情况，同时聘请外部审计师对公司财务报告内部控制进行审计。 - The auditors to be an important customer, do not issue of sustainable business uncertainty audit opinion, which are independent auditors sustainable business uncertainty factors of audit opinion decision-making.
审计师对于越重要的客户，越倾向于不出具持续经营不确定性审计意见，即独立性是影响审计师持续经营不确定性审计意见决策的显著因素。 - By regression analysis, we can see that the higher the quality of internal control is, the lower degree of earnings management will be, and more likely the auditors will issue a standard audit opinion.
通过回归发现，内部控制质量越高，盈余管理的程度越小，审计师越容易出具标准的审计意见。 - The paper also finds the operation and profitability ability of listed companies has a significant negative correlation with the audit opinion, that is, when the companies has a good capacity and profitability ability, CPAs prefer to issue a non-standard unqualified audit opinion.
另外通过模型回归本文发现上市公司的营运能力和盈利能力对审计意见呈现显著负相关关系，即当被审计单位具有良好的经营能力和盈利能力，注册会计师更容易出具标准无保留审计意见。