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匿名使用者 發問時間: 社會與文化語言 · 1 0 年前

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

cash flows.

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.

1 個解答

  • RL13
    Lv 5
    1 0 年前





    參考資料: 學習審計的觀念
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