unqualified audit report 中文意思是什麼
unqualified audit report
解釋
無條件的審計報告- unqualified : adj. 1. 不夠格的，沒有資格的；不適任[適當]的。2. 無條件[限制]的，絕對的；〈口語〉十足的，徹底的。adv. -ly
- audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
- report : vt 1 告知，報告，匯報；報導（新聞、調查結果等）；發表，公布，發表公報。2 傳達（人的話）；轉述；傳...
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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」 。 -
In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with the generally accepted accounting principles ( gaap ) and are able to fairly present the company ' s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year
在無保留審計意見書里，審計師確證公司的財務報表系依據一般公認會計原則編制，可以公正表達公司在該財務年年底的財務狀況、該財務年度的經營成果及財務狀況的變動情形。
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