disclaimer of opinion 中文意思是什麼
disclaimer of opinion
解釋
放棄表達審計意見- disclaimer : 不承諾
- of : OF ＝Old French 古法語。
- opinion : n. 1. 意見；看法；見解；〈常 pl. 〉主張。2. 輿論（＝public opinion）；（善惡的）判斷，評價。3. （專家的）鑒定；判定。
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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」 。 -
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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