否定意见
Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion, the text of the audit statement, the financial statement and its notes shall be disclosed in the summary of the annual report.
第七十一条如果公司被出具了无法表示意见或否定意见的审计报告,则在披露年度报告摘要时须公布审计报告正文、财务报表及附注全文。
following is an example of an audit report containing an adverse opinion
以下是否定意见审计报告英文范本
When one or more material internal control weaknesses exist, the auditor is required to issue an adverse opinion on the effectiveness of internal controls.
如果存在一个或者更多重大内部控制缺陷,要求审计师给出关于内部控制效力的反对意见。
audit report with an adverse opinion
否定意见的审计报告
英语网 · 英语词汇
英语网 · 双语娱乐资讯
英语网 · 少儿英语故事
英语网 · 双语新闻