emphasis of matter paragraph
... 双重目的测试 Dual-purpose test 强调事项段 Emphasis of matter paragraph 业务工作底稿 Engagement documentation/working paper ...
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emphasis of matter paragraph
重点段落
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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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。
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