四种审计意见(英文版).pdfVIP

审计报告意见类型有以下四种：无保留意见、保留意见、否定意见和无法表示意见(原为拒绝表示意见)。

下面对这四种意见作了简要解释。

AUDITREPORTING

AuditReportsarecategorizedintofourcategories.Eachtypeisbrieflydescribedasfollows:

UNQUALIFIEDOPINION（无保留意见）

Anunqualifiedopinionstatesthatthefinancialstatementsarepresentedfairlyinconformity

withGAAP.However,insomeinstances,thestandardunqualifiedreportmaybemodified

withoutaffectingtheunqualifiedopinionissuedonthefinancialstatements.

QUALIFIEDOPINION.（保留意见）

Aqualifiedopinionisissuedwhenthefinancialstatementspresenttheen