审计意见

• Independent opinion : a report describing the auditor ' s examination of transactions and financial statements . it is included with the financial statements in an annual report issued by the corporation
  独立意见：表述（对企业）交易和财务报表审计意见的报告。它包括企业提供的年度财务报表。
• Auditor ' s opinion which states that financial statements do not fairly present the financial position , results of operations , or cash flows in conformity with generally accepted accounting principles
  是指认为企业的一份财务报表未按公认会计原则反映，或未精确、公正披露企业重要资料及真实财务状况的审计意见。
• In recent years , regulators and researchers responded to concerns that companiesuse auditor switching to avoid receiving unfavorable audit reports . despite these concerns , it is still unclear whether companies cansuccessfully engage in opinion - shopping
  然而,时至今日,对于“中国的a股上市公司在总体上是否成功地购买了审计意见”这一问题仍无定论。
• 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
  审计意见是注册会计师完成审计工作的最终成果，我国的独立审计准则将审计意见分为无保留意见、保留意见、否定意见和拒绝表示意见四种。
• The translation has a great difference in the various auditing environments and objects that possibility of auditor ' s reporting the inappropriate audit opinion is translated to the possibility of loss
  审计主体“发表不恰当审计意见的可能性”与审计主体“损失的可能性”的等价程度在不同的审计环境，针对不同的审计对象，会有很大的区别，在特定的情况下两者可能完全不等价。
• The first in the top 10th ? ? kelon case not only send the “ capital operating expert ” gu chujun into jail , but involves the discussing whether dtt was cautious in that case , and the auditing opinion which it reported were objective
  排行榜第一名的科龙电器案使“资本运作高手”顾雏军身陷囹圄,还牵扯出关于“四大”中的德勤会计师事务所执业是否谨慎,审计意见是否公允的大讨论。
• Scholars both at home and abroad have studied on the connotation of civil auditing risks , among which the most authoritative one is defined as the possibility of unsuitable auditing opinions given by the certified public accountants ( cpa )
  关于民间审计风险的涵义，国内外学者有过专门的研究，其中最权威的观点认为，民间审计风险是指注册会计师发表不恰当审计意见的可能性。
• Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the cais ( computer accounting information system ) of the audited entities because of the material misstatement or omission in accounting report
  摘要计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。
• In fact , many interior as well as the exterior restriction factor affect the earnings quality , for instance chartered accountant ' s audit opinion , the structure of the company government , the dividend policy , the stockholder ’ s structure and so on
  影响盈余质量还存在着很多内部以及外部的制约因素,比如注册会计师的审计意见、公司治理结构、股利政策、股权结构、会计准则体系等。本文主要着重研究股权结构这一内部制约因素对盈余质量产生的影响。