auditor opinion 中文意思是什麼
auditor opinion
解釋
核數師意見-
Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor ? is the changing of auditor will influence the auditing quality ? if it is true, what is the potential explanation ? for the attention of above - mentioned problem, this thesis attempt to test some samples of auditor changing in chinese stock market, to find the underlying signification of the changing auditor event, and the effect on the auditing quality
出於對上述問題的關注，本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗，以便發現審計師變更事件的潛在含義，以及其是否對審計質量產生影響。本文以盈餘管理為橋梁，通過2001 - 2004年度上海a股數據檢驗審計師變更與審計質量的相關性問題。最後得出的結論是審計師變更能在一定程度上會影響審計質量。 -
According to the opinion expressed by the auditor, there are essentially three types of audit reports, the unqualified or clean report mentioned above, the qualified report, and the disclaimer
審計意見的種類除了前述的「無保留意見」外，還有「保留意見」及「反面意見」 。 -
The translation has a great difference in the various auditing environments and objects that possibility of auditor ' s reporting the inappropriate audit opinion is translated to the possibility of loss
審計主體「發表不恰當審計意見的可能性」與審計主體「損失的可能性」的等價程度在不同的審計環境，針對不同的審計對象，會有很大的區別，在特定的情況下兩者可能完全不等價。 -
Independent opinion : a report describing the auditor ' s examination of transactions and financial statements. it is included with the financial statements in an annual report issued by the corporation
獨立意見：表述（對企業）交易和財務報表審計意見的報告。它包括企業提供的年度財務報表。 -
As far as the independence definition is concerned, this paper adopted the definition in the literature ( exposure draft : a conceptual framework for auditor independence ) issued by isb at nov 2000, whose purpose is to keep unanimous with the following definition of independence risk. as for the independence classification, i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence
在審計獨立性的定義方面，本文採用了isb在2000年11月「審計人員獨立性概念框架披露草案」中的定義，以期與下文所涉及到的獨立性風險定義相一致；而在審計獨立性劃分方面，筆者則趨向於1962年的希氏理論，即它可以劃分為實質上的獨立性和形式上的獨立性。 -
In making those risk assessments, the auditor considers internal control relevant to the entity ' s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity ' s internal control
在進行風險評估時，我們考慮與財務報表編制相關的內部控制，以設計恰當的審計程序，但目的並非對內部控制的有效性發表意見。 -
Auditor ' s opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles
是指認為企業的一份財務報表未按公認會計原則反映，或未精確、公正披露企業重要資料及真實財務狀況的審計意見。 -
For example, if the audit work on a subsidiary of the company, due to war, natural disaster, or some other reasons, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion on the consolidated financial statements
包括了此子公司報表的合併報表的公正表達性自然也受到影響，審計師會就此困難，對此部分的財務數字保留其意見。 -
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
當審計師無法確證公司的財務報表具有公正表達性時，他將視其嚴重程度，簽發保留意見或反面意見。
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