clean opinion

If the company is provided with an audit statement with clean opinion or reservation opinion, the text of the audit statement, the financial statement, and the notes related to the emphasized notes of clean opinion or reservation opinion shall be disclosed.

如果公司被出具了带强调事项段的无保留意见或保留意见的审计报告，应当披露审计报告正文、财务报表及带强调事项段的无保留意见或保留意见涉及事项的有关附注。

The wording in the auditor's standard opinion letter is scheduled to change next year. An unqualified audit report is also known as a "clean" report.

会计师标准无保留意见查核报告的遣词用语在明年将有重大改变，无保留审计意见书也称洁净意见书。

The results indicate that higher ratio of forward promoted assets write-downs preparation and that in loss year, the more probability of CPA presenting the non-standard and clean opinion, but in the profitable years, there is no remarkable relevance.

结果表明，公司正向计提减值准备率越高以及在亏损年度，被注册会计师出具非标准无保留意见的概率越大，但在盈利年度没有显著相关性。