無保留意見 的英文怎麼說

中文拼音 [wúbǎoliúyìjiàn]
無保留意見 英文
clean audit opinion
  • 無 : 無Ⅰ動詞（沒有） not have; there is not; be without Ⅱ名詞1 （沒有） nothing; nil 2 （姓氏） a surn...
  • 保 : Ⅰ動詞1 （保衛; 保護） defend; protect 2 （保持） keep; preserve; maintain in good condition 3 （...
  • 留 : Ⅰ動詞1 （停止在某處不動; 不離去） remain; stay 2 （使留; 不使離去） ask sb to stay; keep sb where...
  • 意 : Ⅰ名詞1 （意思） meaning; idea 2 （心愿; 願望） wish; desire; intention 3 （人或事物流露的情態）su...
  • 見 : Ⅰ動詞1 （看到; 看見） see; catch sight of 2 （接觸; 遇到） meet with; be exposed to 3 （看得出; ...
  1. The contents of auditing report and scholiums of accounting statements are emphases in this chapter. at the end of this chapter, it ' s pointed that nonscheduled information such as reports from the board of directors and other reportages

    審計報告是我們分析上市公司財務報表前首先應該閱讀的資料，因此，本文重點介紹審計報告的內容，說明非標準無保留意見的審計報告是分析上市公司財務信息的重要參考資料。
  2. We accept your statement without reserve.

    我們毫無保留地接受你的意見。
  3. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  4. She felt as if she had been unjust to a friend, whose advice might have been highly useful, and whose attachment deserved her full unreserved confidence.

    她覺得似乎對不起朋友，因為他的意見該是十分可貴的，他的關心也是值得她毫無保留地信賴的。
  5. 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」 。
  6. 4. when the observed company has qualified audit opinions on a continuous basis, the impact on stock returns is insignificant

    4 、連續類型的非標準無保留意見在觀察期內無負的信息含量存在。
  7. The financial statements have been audited, and for which xxx accounting firm has been issued qualified opinions

    Xxx會計師事務所為本公司出具了標準無保留意見的審計報告。
  8. 3. when the observed company has qualified audit opinions at its first time, the stock returns are significantly negative

    3 、前兩年為標準無保留意見而在第三年首次出現非標準無保留意見的公司具有負的信息含量。
  9. The chapter 4 analyzes the measurability indicator that affects auditing quality. resorting to modified opinion indicator and securities market auditing concentration indicator to evaluate chinese cpas " performance

    第四章分析了影響審計質量的測度性指標，藉助了非標準無保留意見和證券市場審計集中度這兩個指標為橋梁來間接觀察審計質量的現狀。
  10. Previous research regarding whether the announcements of qualified audit opinions impact stock returns is inconclusive. with event study methodology, this paper examines the effect of qualified audit opinions on stock returns in china

    審計意見是注冊會計師完成審計工作的最終成果，我國的獨立審計準則將審計意見分為無保留意見、保留意見、否定意見和拒絕表示意見四種。
  11. Afterwards, we choose the listed companies, which are drawn from the non - standard auditing opinions by cpa in 2003 as the studying sample, and the listed companies, which are drawn from the standard auditing opinions as the controlling sample

    把2003年的上市公司的年報分為出具標準無保留意見的年報和出具非標準意見的年報兩部分，在考慮行業規模的情況下從這兩個部分中各選取28家公司的年報，作為分析對象的兩個樣本。
  12. Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management

    隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。
  13. When qualified audit opinions are classified into various groups, investors show different responses associated with various groups of qualified audit opinions. when qualified audit opinions are specified regarding non - consistent with accounting standards, going concern, limitation in audit scope, and multiple qualified audit opinions, no significant negative stock returns are observed on the event date. on the other hand, emphases on other events cause significant positive returns on the event date

    2 、市場對于不同類型的非標準無保留意見有不同的反應： （ 1 ）違反企業會計準則、審計范圍受限、無法繼續經營和多重保留的非標準無保留意見在事件日與觀察期間中並無顯著的負信息含量； （ 2 ）強調其他重大事項的非標準無保留意見具有正的信息含量，在本研究中，此類的樣本多為該公司具有未確定事項。
  14. The financial information set out above does not constitute the corporation s statutory financial statements. the financial information for the 6 months ended 30 june 2001 and 2000 is unaudited, and that for the year ended 31 december 2000 is derived from the corporation s statutory financial statements for that year, which contained an unqualified auditor s report

    截至二零零一年六月三十日及二零零零年六月三十日的半年度財務資料並未經審核，而截至二零零零年十二月三十一日止的全年度財務資料，則取自公司該年度的法定財務報表，其中載有核數師報告，表明對該等財務報表並無保留意見。
  15. If he has problem with some ( but material ) part ( s ) of the financial statements, a qualified opinion is in order

    保留意見適用於審計師無法確證報表中少數，但重要項目的公正表達性。
  16. The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion

    實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。
  17. 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。
  18. To further investigate the relationship between the announcements of any specific type of qualified audit opinions and stock returns, qualified audit opinions are classified into 5 groups. the major findings are : 1. no significant negative stock returns are observed at the event date on an overall basis

    本文實證結果如下： 1 、非標準無保留意見（不分類型） ：整體而言，非標準無保留意見在年報公布日的前後，並不會對股價產生負面的影響，而在事件日之後稍微會對股價有不利的影響。
  19. For those who comment on this banal work, the author hopes as ever that they speek freely and present their opinions, positions and critique regarding this translation without any reservation

    對于點評拙作的網友，作者也一如既往地希望他們能毫無保留地闡述自己的意見、立場和批評。
  20. 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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