DISCLAIMER: the views expressed below are largely the author's opinion. You may disagree, and we look forward to any debate.

声明：下面的观点大部分是作者的观点，你可以不同意，我们期待着你的讨论。

youdao

CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.

涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。

youdao

The certifying CPA issues a disclaimer of opinion or an adverse opinion in the audit report.

一签证会计师出具无法表示意见或否定意见之查核报告者。

youdao

The report carries the usual disclaimer that it expresses the opinion only of its authors--the other two are Kim E.

FORBES: Breaking The Buck And Passing It, Too