qualified opinion 中文意思是什麼
qualified opinion
解釋
附保留意見書-
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」 。 -
Some people thought the regular education should not be changed because it is a matter of fundamental importance for generations to come. on the contrary, some thought the regular education system would let a nation perish and it was necessary to turn middle schools and universities into short - term training courses that would produce qualified personnel for both the front and the rear. in others " opinion, the whole educational system should be arranged, enriched, adjusted, improved, and expanded, meanwhile, some facilities matching the war should be increased
一些人認為教育是百年大計，不應更改；另一些人的主張與此完全相反，他們認為維持正常教育就是在堅持「亡國教育」 ，大中學校應全面轉軌，變成各種戰時短期培訓班，直接為前線後方輸送抗戰人才；也有人主張一面對整個教育事業加以整理、充實、調整、改進、擴充，一面增加一些適應抗戰需要的設施。 -
Karamanian attributes the change in opinion partly to a trend, beginning in the 1990s, of highly qualified lawyers representing inmates on death row and raising issues not addressed in the past
當時一些非常能幹的律師為死刑犯辯護，從而提出了許多未曾論及的問題。 -
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。 -
Being of the opinion that reformation of curriculum of basic education proposed a new demand that prospective physics teachers master the teaching skill of unconventional physics experimenting, and normal college physics departments should timely adjust the educational plans and contents, in order to prepare high qualified basic physics teachers that are needed now
認為「非常規」物理實驗教學能力是基礎教育課程改革對未來物理教師提出的新要求，高等師范院校物理學專業應適時地調整教學計劃和內容，培養現實需要的高素質基礎物理教育師資。 -
In our opinion, the aim of the founding and development of social intermediary is : to speed up the development of a group of bigger intermediary organizations that are rationally distributed, completely categorized and high - qualified, then turn them into the most active key element in economic construction and social development, and the tie or bridge between government and enterprise, or government and society
我們認為，社會中介組織建設和發展的目標是，根據經濟和社會發展總體規劃，加快培育和發展一批符合經濟和社會發展方向、布局合理、門類齊全、素質較高、規模較大的社會中介組織，使其成為經濟建設和社會發展中最為活躍的組成要素，成督羔氯為聯系政府與企業、政府與社會之間的橋梁和紐帶。 -
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。
分享友人