unqualified opinion
基本解釋
- 無保留意見;無條件意見
英漢例句
- Unqualified opinions just make a person sound foolishly arrogant.
不懂裝懂的意見只會讓一個人聽上去愚蠢而自大。 - The result shows that CPAs tend to switch the opinions from qualified opinions to unqualified opinion with explanatory or emphatic notes.
研究結(jié)果表明:注冊會計(jì)師更傾向于在帶強(qiáng)調(diào)段或說明段無保留審計(jì)意見和保留意見之間進(jìn)行變通;
www.lunwenchina.net.cn - Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
結(jié)果表明:注冊會計(jì)師在各種差錯類型中,對濫用會計(jì)政策和會計(jì)估計(jì)的差錯出具非標(biāo)審計(jì)意見的比例最大;