中翻英 審計問題 accounting report
A qualified opinion states that there has been either a limitation on the
scope of the audit or a departure from GAAP in the financial statements, but that
the auditor believes that the overall financial statements are fairly presented. This
type of opinion may not be used if the auditor believes the exceptions being
reported upon are extremely material, in which case a disclaimer or adverse
opinion would be used.
An adverse opinion states that the auditor believes the overall financial
statements are so materially misstated or misleading that they do not present
fairly in accordance with GAAP the financial position, results of operations, or
A disclaimer of opinion states that the auditor has been unable to satisfy
him or herself as to whether or not the overall financial statements are fairly
presented because of a significant limitation of the scope of the audit, or a
nonindependent relationship under the Code of Professional Conduct between
the auditor and the client.
- RL13Lv 51 0 年前最佳解答