qualified opinion
英 [ˈkwɒlɪfaɪd əˈpɪnjən]
美 [ˈkwɑːlɪfaɪd əˈpɪnjən]
保留意见，有保留的意见书
双语例句
- 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。 - They qualified his opinion as erroneous.
他们声称他的意见是错误的。 - The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and the previous audit opinion shows strong continuity.
而非标准审计意见是很多学者和公众所关注的对象，因为其将有力的显示上市公司财务报表中存在不可信任的内容或者上市公司在经营上有某些问题。 - She is particularly well qualified to give an opinion.
她特别有资格发表意见。 - The persons qualified to receive assistance from the Mercantile Marine assistance fund of Hong Kong shall be or shall have been officers or seamen of the Mercantile Marine or their dependants who are in the opinion of the Committee both deserving of and in need of such assistance.
合格收取香港商船海援助基金援助的人，是或曾是商船的高船或水手或其受人，且委既得而又需要取援助者。 - Constructing the framework for on-the-job training of qualified laboratory medicine personnel My Humble Opinion about the Talents
建构检验医学岗位人才培养框架 - The Construction of Qualified Personnel for Environment Protection Information System of Guangdong Province My Humble Opinion about the Talents
广东省环保人才信息系统建设 - To cultivate the qualified subject for the socialist harmonious society, we not only depend on the advanced culture, the morality, but also the law and public opinion.
培育社会主义和谐社会合格的主体，既要靠先进文化建设，又要靠道德约束；既要靠法律规范，又要靠舆论引导。 - Environmental finance auditing report and environmental lawful auditing report should have four kinds of opinion type, that are unqualified opinion, qualified opinion, adverse opinion and disclaimer of opinion.
如注册会计师财务审计报告一样，环境财务审计报告和环境合规性审计报告应该有明确的意见类型，即无保留意见、保留意见、否定意见和无法表示意见四种。 - 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。 - Hypothesis 3 is that qualified opinion with emphatic paragraph is significantly different 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； - Hypothesis 2 is that qualified opinion and disclaimer of opinion are significantly 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； - It is concluded that, in general, duplicate audit institution has shown significant corporate governance efficiency from the view of earnings management, audit fees and the probability of qualified audit opinion.
结论表明，以盈余管理、审计费用和非标准审计意见作为上市公司治理效率的代理变量，强制性双重审计制度总体上具备显著的公司治理效应。 - It shows that the listed companies auditing internal control will receive qualified opinion more easily, and internal control auditing has obvious signal transfer effect.
表明经过内部控制审计的上市公司更容易收到标准审计意见，内部控制审计具有明显的信号传递效应。 - They can influence much more social elites such as policy-makers, highly qualified intellectuals, administers in enterprises and public opinion leaders from different class. In such way decisive effects would be made.
这些精英又影响了更多的社会精英，即政策决定者、高级知识分子、企业界主管以及各阶层舆论领袖，因此能产生决定性的影响。